border-radius: 1em; You can’t assume someone who meets the independent contractor definition and is exempt from one set of employment laws is therefore exempt from other laws. $scope.recalculate = function () { Actual hour… }); }; }); Employers do not have to pay overtime to certain managers, administrators and professionals who have significant decision-making authority, outside sales representatives, some live-in care givers, certain farm workers, and a few other types of workers. If an employee earns more than the taxable wage base, no further tax is due for that year. } element.bind('keypress', function (event) { HRMS audit - agency considerations; AFRS to SAP crosswalk; Pay dates and holidays. myHourlyApp.directive('validNumber', function () { We welcome your questions and feedback, if we don't have the answer we will help you find someone that does. $scope.employee_workers_comp_rate = 0.0; $scope.employment_administration_fund_rate = 0.0; In addition to Form F700-065-000, you will be able to select and use the Federal or U. S. Department of Labor form WH-347 on a job-by-job basis. text-align: right !important; $scope.employee_workers_comp_rate = 0.0; Your IP: 69.67.208.49 $scope.federal_unemployment_tax = Math.round(100 * $scope.gross_pay * $scope.federal_unemployment_tax_rate / 100) / 100; (3) An employer cannot recover an overpayment when the disputed amount concerns the quality of work. .Table_PayrollCalculator td { Don’t include vacation time, sick leave or holiday hours in the calculation of premiums. Minimum required is 1 hour of sick leave per 40 hours of work (or 0.025 hours of sick leave earned per hour of work). // Set form values The shaded cells will calculate automatically. text-align: left !important; Employers can’t change their standard work week to avoid paying overtime, but they can change it for business reasons if they provide employees advance notice. Washington Code 49.48.010. Employers can withhold up to 63.33% of the total premium (0.004 * .6333). Register With the State of Washington View Details As a Washington new employer, you will need to file for a Business License Application online with the Department of Revenue. }]); Payroll Services Hours: Mon-Fri, 8 a.m. to 5 p.m. PO Box 641024 (509)335-9575 | Fax: (509)335-1472 Pullman, WA 99164-1024 payroll@wsu.edu } var currency = $filter('currency'); $('input:text:eq(' + nextIndex + ')').focus(); The addition of overtime pay will affect payroll tax calculations. }]); Suburban Computer Services is neither a payroll or an accounting service. 4th Quarter – January 31 of the following year. (If you don't see the work location state, don't worry. $scope.salary = 15 * 80; Please do not overlook working closely with your payroll professionals because business owners are ultimately responsible for the accuracy, completeness and timeliness of payroll calculations and related taxes. Register every new employee with the Department of Social and Health Services. if (!ngModelCtrl) { Additional troubleshooting information here. All Rights Reserved. The employer portion matches the amount withheld from the employee. Federal Social Security and Medicare taxes – employee and employer paid, Federal Unemployment Taxes (FUTA) –  employer paid, Federal Wage and Tax Statement (Form W-2) and Transmittal (Form W-3), Paid Family and Medical Leave – employee and employer paid, State Unemployment Taxes (SUTA)  –  employer paid, State workers’ compensation insurance premiums – employer and employee paid. Other payroll deductions authorized by the employee (such as medical insurance, gym memberships, charity deductions), For each paycheck, you need to provide the employee an itemized pay statement,  or check stub,  which includes the following information, Basis and rate of pay (Examples of basis include hourly, salary, piecework, etc. $scope.recalculate(); In most cases, rates are per hour worked, and are based on risk classes as assigned by L&I for the nature of your business. MyPortalExt.wa.gov if your agency is outside the State EAD or ADFS. $scope.wage = 15; Take the number of hours an employee worked in excess of 40. myHourlyApp.filter('customCurrency', ["$filter", function ($filter) { //do something else text-align: right; if (val !== clean) { } Unless hired through a temporary services company that has the worker on its payroll, Friends, relatives, and others receiving anything of monetary value in exchange for their work. Employee information (name, hire date, job title and duties, address, social security number, job change dates, termination date), Basis of pay (hourly, monthly, commission, bonus, piece rate, etc. Independent contractors must meet specific requirements to be considered exempt from employment laws. Employees who are eligible for overtime cannot choose to have time off as an alternative. $scope.overtime_pay = Math.round(100 * $scope.overtime_hours * $scope.wage * 1.5) / 100; } Washington State Business and Organization Structure Considerations: Considerations Sole Proprietorship General Partnership Limited Liability Company (LLC) Corporation File or register with Washington Secretary of State . Washington's prevailing wage/certified payroll reporting requirements are provided by the Washington Department of Labor & Industries, and requires the filing of Form F700-065-000. if (event.keyCode === 32) { If you have employees in Washington, you must register with us to file quarterly wage reports and pay unemployment insurance taxes. //do something } $scope.state_unemployment_insurance_tax_rate = 0.0; function HourlyPayrollApp() { Performance & security by Cloudflare. For general questions on MyPortal or questions on the information contained in MyPortal, contact your agency HR/Payroll office. Time of day and day of week the employee's workweek begins 7. { return clean; Premiums are calculated based on an employee’s gross wages. To be an apprentice, the employee must … Premiums are shared between employee and most employers. Send original with the W-3 to the Social Security Administration by 2/28, U.S. Internal Revenue Service and Social Security Administration. FUTA is paid until the employee’s wages and other compensation add up to $7000 during the calendar year. }); } In order to properly calculate what your payroll tax should be, you need to know the current tax rates. (If in the trucking industry, please contact L&I for special instructions.). Employment start date 6. success: function () { HourlyPayrollApp(); SalariedPayrollApp(); } if ($scope.income_taxes > 0) { // Directive if (typeof (Sys) === 'undefined') LoadAngular(); else { $('textarea').focus(); } } Employee Paid Sick Leave Notification form (completed by employee and employer at hire), New Hire Reporting (completed by employer within 20 days of hire or rehire). require: '?ngModel', }); }); The information can be provided electronically if the employee can access it on the established payday. Most individuals you hire are considered “employees” by law. UI and EAF tax rates provided to you by Employment Security Dept. link: function (scope, element, attrs, ngModelCtrl) { } $scope.overtime_hours = 10; State … return clean; }; mySalariedApp.filter('customCurrency', ["$filter", function ($filter) { Employees who are suspended or resigns due to a labor dispute (strike) Washington has no law regarding when an employer must pay an employee who has resigned due to a labor dispute. Washington State Department of Revenue, UPGD0003 Keywords: Washington State Department of Revenue, UPGD0003, Unclaimed Property: Unpresented Checks, buried checks, general, payroll Created Date: 10/7/2013 11:26:11 AM Also, help us improve the Small Business Guide by filling out a short, confidential survey. .Table_PayrollCalculator tr:first-child td { event.preventDefault(); Presumably, an employer would pay an employee who resigns employment due to a labor dispute by the end of the established pay period. And on top of your payroll responsibilities, you might also need to get workers’ compensation coverage. return function (amount, currencySymbol) { if (!ngModelCtrl) { Calculate tax based on the employee’s total wages plus other compensation. NOTE: Due to recent changes to the Tax law for 2018, the IRS encourages everyone to use the Withholding Calculator to perform a quick “paycheck checkup.” The Calculator helps employees make sure they have the right amount of tax withheld from their paycheck at work, and helps them determine whether they need to give their employer a new Form W-4, Employee's Withholding Allowance Certificate. if (nextIndex < maxIndex) { } Send both employee and employer tax amounts to the IRS electronically using, Include information about Social Security and Medicare Taxes in your IRS. The employer can keep the records in either an electronic and/or written format. This is the official state of Washington website for businesses, providing simple, step-by-step instructions on how to start, run and grow a business in Washington state. element.bind('keypress', function (event) { if ($scope.other_deductions > 0) { var nextIndex = $('input:text').index(this) + 1; //$scope.other_deductions = -Math.abs($scope.other_deductions); // Declare App event.preventDefault(); $scope.income_taxes = -$scope.income_taxes; Give three copies to each employee by 1/31 of the following year. Note: Although Washington L&I tax is not paid or filed by QuickBooks Desktop Payroll Assisted service, customers can use these steps to track L&I and create a liability to pay. If paid twice per month or monthly, overtime calculations may require you to look at the previous payperiod to determine if an employee’s hours exceeded 40 in a workweek. Report employee earnings, employer and employee paid Social Security and Medicare taxes, and employee-paid income taxes. padding-bottom: 10px; return currency(amount, currencySymbol).replace("(", "-").replace(")", ""); $scope.other_deductions = -$scope.other_deductions; var maxIndex = $('input:text').length; If an employer chooses to withhold employee portions of the premium, their contribution in the employer portion of this table would be less the employee's amount. Employer pays both employee and employer shares to the IRS. border-radius: 0.3em; Instructions are available at, Learn more about employer responsibilities in the. $scope.regular_hours = 80 Provide these details to your employee each payday to show how you calculated their paycheck: Most workers are eligible to receive overtime pay for hours they work in excess of 40 in a week, at a rate of 1½ times their regular rate of pay. IRS and Social Security Administration need for recordkeeping. $scope.social_security = Math.round(100 * $scope.gross_pay * $scope.social_security_rate / 100) / 100; $scope.base_pay = Math.round(100 * $scope.regular_hours * $scope.wage) / 100; .Table_PayrollCalculator .TableRow_Unnumbered td { if (event.keyCode === 13) { Report quarterly wages as well as pay worker's compensation and unemployment insurance. These resources help state agencies fulfill payroll accounting requirements in Chapter 25 of the State Administrative and Accounting Manual. text-align: right; For the work-location state, choose Do Not Withhold as the state filing status. Washington workers will have up to 12 weeks of paid family or medical leave starting in 2020. { function LoadAngular() { event.preventDefault(); 4th Quarter - January 31 of the following year. $scope.PFML_withholding_rate = 63.33; Training Session - Basics of Managing Payroll Records This session gives all state and local government employees with responsibility for payroll records a quick overview of how to manage the records (electronic and paper) that they create and receive each day. Companies who pay employees in Washington State must file for a business license in WA and register online. These premiums fund our state’s unemployment benefits program. } Many employers choose Monday 12:00 a.m. to Sunday 11:59 p.m. I'm noticing the new Payroll Items for the Washington State Medical and Paid Leave are updating today. return currency(amount, currencySymbol); padding-right: 50px; $scope.$watch('other_deductions', function () Cloudflare is unable to establish an SSL connection to the origin server. $scope.federal_unemployment_tax = Math.round(100 * $scope.gross_pay * $scope.federal_unemployment_tax_rate / 100) / 100; ngModelCtrl.$setViewValue(clean); jQuery.ajax({ Subscribe RFP. } Withhold the allowable employee portion (provided by L&I) from your employees’ paychecks. $scope.medicare_rate = 1.45; State legislators are considering whether to implement a payroll tax that targets large businesses with highly paid employees, much like a tax recently passed in Seattle. Washington Employment Security Department Tax IDs //$scope.income_taxes = -Math.abs($scope.income_taxes); Calculate accrued sick time based on regular and overtime hours worked. Do you have employees based out of Washington State? Multiply that number by the employee’s hourly rate, To determine the overtime pay amount for workers paid two or more hourly rates, a regular salary, or a piece rate, read. $scope.overtime_rate = Math.round(100 * ($scope.annualized_salary * 1.5) ) / 2080 / 100; */. HB 1087 will assess a proportionately larger tax, based on the amount of income you earn, to those employed in the state. Cloudflare Ray ID: 6140cc53bb0203bc Beginning January 1, 2020, weekly certified-payroll reports are required to be filed online with L&I at least once a month for all public-works projects. How to do payroll taxes. if ($scope.other_deductions > 0) { $scope.social_security_rate = 6.2; return currency(amount, currencySymbol); $scope.employee_workers_comp = -Math.round(($scope.regular_hours * $scope.employee_workers_comp_rate + $scope.overtime_hours * $scope.employee_workers_comp_rate) * 100) / 100; • Phone: (360) 407-2230. } This is awesome! return function (amount, currencySymbol) { $scope.PFML_withholding = -Math.round(100 * $scope.PFML_cost * $scope.PFML_withholding_rate / 100) / 100; }); Federal and state laws require you to pay overtime. }); $scope.employment_administration_fund_rate = 0.0; In addition to wage or salary and hours worked, you’ll also need to enter the state unemployment insurance (UI) tax rate provided by the Employment Security Department and the workers’ compensation insurance rate provided by the Department of Labor & Industries. Use the tax rate provided to you by the Washington Employment Security Department. Send with W-2 Forms to Social Security Administration by 2/28 of the following year. Agency determines if employee has a child support case and uses the information to ensure the accuracy of state benefits and prevent benefits fraud. How registration works When you apply for a business license and check the boxes to indicate you have or plan to hire employees, Business Licensing Service notifies us. LoadAngular(); (2) Recouping the overpayment may reduce the employee's gross wages below the state minimum wage. However, the rate is not applying to the employee profiles once the update is applied. Many government agencies have the right to view and audit payroll records. Employers who would like to opt out of this mandate will need to contact the state agency directly. var mySalariedApp = angular.module('payrollSalariedApp', []); Now you’re ready to start collecting data on your employees’ … $scope.federal_unemployment_tax_rate = 0.6; return { $scope.PFML_rate = 0.4; } Washington state PAYROLL ESTIMATOR - HOURLY EMPLOYEE, {{state_unemployment_insurance_tax | customCurrency}}, {{employment_administration_fund | customCurrency}}, {{workers_comp_premium | customCurrency}}, {{employee_workers_comp | customCurrency}}, Washington state PAYROLL ESTIMATOR - SALARIED EMPLOYEE, {{federal_unemployment_tax | customCurrency}}, Employee Paid Sick Leave Notification form, IRS Electronic Federal Tax Payment System, Federal Social Security and Medicare taxes, State workers’ compensation insurance premiums, Paid sick leave accrual, usage and balance, Paid Family and Medical Leave Benefit Calculator, Department of Labor and Industries workshops, Required to provide notice of employee's entitlement to paid sick leave, Give copy to employee and keep copy on file, Employer payroll costs (one employee, one pay period), {{employer_paid_benefits | customCurrency}}. You’ll need to enter the appropriate information into the white cells. $scope.employment_administration_fund = Math.round(100 * $scope.gross_pay * $scope.employment_administration_fund_rate / 100) / 100; Because of all the requirements and time involved, many businesses contract with bookkeepers, accountants or payroll services to handle the process and required reporting for them. “Payroll” means payments to employees, where those payments are required to be reported to state and federal agencies, such as the IRS, Social Security Administration, Washington Employment Security Department, and Washington Department of Labor & Industries. $scope.employee_workers_comp = -Math.round(($scope.regular_hours * $scope.employee_workers_comp_rate + $scope.overtime_hours * $scope.employee_workers_comp_rate) * 100) / 100; Unemployment benefits for employees who lose their jobs. There are several laws defining independent contractors, each with different requirements. } }; [CDATA[// >