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Retirement Deduction

Posted: Wed May 23, 2018 11:48 am
by northside
I am trying to set up a retirement deduction in payroll. This is an employee deduction only no matching employer contribution.
What is the correct way to set this up for taxes? What do I pick for Box 12?

Re: Retirement Deduction

Posted: Wed May 23, 2018 4:03 pm
by NeilZ
northside wrote:I am trying to set up a retirement deduction in payroll. This is an employee deduction only no matching employer contribution.
What is the correct way to set this up for taxes? What do I pick for Box 12?
The answer depends on the type of retirement fund or account that the employee is contributing to. 401K, 403b, Roth contribution? Is it an after tax retirement deduction?

Knowing that will give you the answer you need, selecting the right type will also take care of the tax issue.

However, depending on the state you're in, any pre-tax deduction is only valid for FITW, and not state and local taxes. That question also needs to be answered, does you state tax all salary, including any that is deducted 'pre-tax' under Federal rules.

Re: Retirement Deduction

Posted: Thu Jul 12, 2018 11:32 am
by northside
I was told by the retirement company that it an "Employee non-match Tax Shelter". I entered it as a "retirement deduction" so only Social security and Medicare are deducted. On the paycheck it is deducted from the salary and the taxes are correct on that. On my reports that retirement amount is showing up in the income which makes my reporting incorrect. What did I do wrong?

Re: Retirement Deduction

Posted: Thu Jul 12, 2018 12:04 pm
by NeilZ
northside wrote:I was told by the retirement company that it an "Employee non-match Tax Shelter". I entered it as a "retirement deduction" so only Social security and Medicare are deducted. On the paycheck it is deducted from the salary and the taxes are correct on that. On my reports that retirement amount is showing up in the income which makes my reporting incorrect. What did I do wrong?
This sounds like either a 403(b) or ROTH account. This is a 'before income tax' deduction, it appears that you selected INCOME as the Item Description, or you selected an INCOME account instead of a Liability account which is incorrect.

I hope you did not process payroll with that Pay Item as you have to either delete or adjust it. This is a deduction from the Employee's Salary PRE-TAX so you need to verify that the pay item you have is setup like this, or create a new one and delete the old one.

1. From the Accounting -> Payroll menu, select Maintain Item Descriptions
2. From the screen that appears, click on the ADD button.
3. Select the radio button for Other Deduction and click the OK button.
4. The next screen will ask for an ITEM No:, Description and Liability Account (which you should have already created), if not click on the PLUS button there to create one.
5. Under Tax Options select MORE OPTIONS from the list. You'll then see a list of all the Federal, State and Local taxes. You should UNCHECK them all, then CHECK Federal Withholding. I would also see what your state or local tax policy is for such 403(b) accounts. If your State does not tax such contributions, select those boxes also. You'll also see a check box for Report on W2. Check that box, then select either Code E if a regular 403(b) or BB if a Roth contribution to a 403(b).
6. You should have a Vendor setup for this retirement contribution, and you should select that under AP vendor.

This should now work the way you want.

Re: Retirement Deduction

Posted: Thu Jul 12, 2018 4:13 pm
by northside
It is a deduction and it came out of the check. The taxes are correct on the paycheck but on the
"Payroll Item summary" the Income amount is the total of the salaries and it didn't reduce the amount for retirement from the total income.

Example - I always take my "Total Income off of that report to figure my local taxes but if I use the Income amount it is too much.

8767.13 x 1.5% = 131.50

The amount withheld on the City tax is 129.08.

8767.13 - 161.56 (retirement amount) = 8605.57 x 1.5% 129.08.

Re: Retirement Deduction

Posted: Thu Jul 12, 2018 6:37 pm
by NeilZ
northside wrote:It is a deduction and it came out of the check. The taxes are correct on the paycheck but on the
"Payroll Item summary" the Income amount is the total of the salaries and it didn't reduce the amount for retirement from the total income.

Example - I always take my "Total Income off of that report to figure my local taxes but if I use the Income amount it is too much.

8767.13 x 1.5% = 131.50

The amount withheld on the City tax is 129.08.

8767.13 - 161.56 (retirement amount) = 8605.57 x 1.5% 129.08.
What does it show for the 'non-tax income' that's what you should be looking for at the bottom of that page. Why are you calculating your city taxes, when the system accurately does it for you? The Item Summary Report expects that all taxes are being calculated by the system. If you're doing it outside the system, then you're going to see that issue. What does the 'non-taxable income' total show?

Re: Retirement Deduction

Posted: Fri Jul 13, 2018 11:12 am
by northside
The non tax income only shows the pastor's housing.

Re: Retirement Deduction

Posted: Fri Jul 13, 2018 12:06 pm
by NeilZ
northside wrote:The non tax income only shows the pastor's housing.
I'm fairly sure the taxable income total shows ALL income that is taxed by any government agency. So if your state does not not allow 'pre-tax) deductions, that income is being taxed by the state, so it shows in that total.

If you have the city taxes setup correctly, then let the system work the way it should to calculate taxes. All I can do is point you to how to properly setup the pre-tax retirement deduction to keep it from being taxed by any government agency that allows 'pre-tax' deductions.