<%@LANGUAGE="VBSCRIPT"%> <% ' *** Logout the current user. MM_Logout = CStr(Request.ServerVariables("URL")) & "?MM_Logoutnow=1" If (CStr(Request("MM_Logoutnow")) = "1") Then Session.Contents.Remove("MM_Username") Session.Contents.Remove("MM_UserAuthorization") MM_logoutRedirectPage = "../employer_portal_logout.asp" ' redirect with URL parameters (remove the "MM_Logoutnow" query param). if (MM_logoutRedirectPage = "../") Then MM_logoutRedirectPage = CStr(Request.ServerVariables("URL")) If (InStr(1, UC_redirectPage, "?", vbTextCompare) = 0 And Request.QueryString <> "") Then MM_newQS = "?" For Each Item In Request.QueryString If (Item <> "MM_Logoutnow") Then If (Len(MM_newQS) > 1) Then MM_newQS = MM_newQS & "&" MM_newQS = MM_newQS & Item & "=" & Server.URLencode(Request.QueryString(Item)) End If Next if (Len(MM_newQS) > 1) Then MM_logoutRedirectPage = MM_logoutRedirectPage & MM_newQS End If Response.Redirect(MM_logoutRedirectPage) End If %> <% ' *** Restrict Access To Page: Grant or deny access to this page MM_authorizedUsers="" MM_authFailedURL="../employer_login.asp" MM_grantAccess=false If Session("MM_Username") <> "" Then If (true Or CStr(Session("MM_UserAuthorization"))="") Or _ (InStr(1,MM_authorizedUsers,Session("MM_UserAuthorization"))>=1) Then MM_grantAccess = true End If End If If Not MM_grantAccess Then MM_qsChar = "?" If (InStr(1,MM_authFailedURL,"?") >= 1) Then MM_qsChar = "&" MM_referrer = Request.ServerVariables("URL") if (Len(Request.QueryString()) > 0) Then MM_referrer = MM_referrer & "?" & Request.QueryString() MM_authFailedURL = MM_authFailedURL & MM_qsChar & "accessdenied=" & Server.URLEncode(MM_referrer) Response.Redirect(MM_authFailedURL) End If %> <% Dim rsAuthenticatedUser__MMColParam rsAuthenticatedUser__MMColParam = "1" If (Session("MM_Username") <> "") Then rsAuthenticatedUser__MMColParam = Session("MM_Username") End If %> <% Dim rsAuthenticatedUser Dim rsAuthenticatedUser_cmd Dim rsAuthenticatedUser_numRows Set rsAuthenticatedUser_cmd = Server.CreateObject ("ADODB.Command") rsAuthenticatedUser_cmd.ActiveConnection = MM_connResourceAccess_STRING rsAuthenticatedUser_cmd.CommandText = "SELECT * FROM ResourceUsers WHERE ClientID = ?" rsAuthenticatedUser_cmd.Prepared = true rsAuthenticatedUser_cmd.Parameters.Append rsAuthenticatedUser_cmd.CreateParameter("param1", 200, 1, 50, rsAuthenticatedUser__MMColParam) ' adVarChar Set rsAuthenticatedUser = rsAuthenticatedUser_cmd.Execute rsAuthenticatedUser_numRows = 0 %> California Payroll - Employer Portal
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payroll tax changes
 
>> Payroll Tax Changes >> Payroll Tax "Cheat Sheet"
>> Federal Payroll Tax Changes >> Employer Taxes
>> CA State Payroll Tax Changes >> Employee Taxes
>> Automobile Benefit Information >> Pay Periods and Pay Frequencies
>> FICA >> Semi-Weekly Tax Deposit Schedule
Payroll Tax Changes                          
FEDERAL TAX CHANGES
2007
2008
 
Social Security Wage Base   $97,500     $102,000
 
OASDI Rate   6.2%     6.2%
 
Maximum Social Security Withholding   $6,045.00     $6,324.00
 
Medicare Rate  

1.45% (no limit)

    

1.45% (no limit)
 
Simple Retirement Account Plan §408(p)(2)(A), Compensation Amount   $10,500     $10,500
 
Limitation on Deferrals under §457(b)(2) Concerning Deferral Compensation Plans of State and Local Governments and Tax-Exempt Organizations   $15,500     $15,500
 
Limit on the Exclusion for Elective Deferrals under §402(g)(1) (e.g., §401(k) and §403(b) plans)   $15,500     $15,500
 
Contributions to Plans other than 401(k)(11) or 408(p) Plan for Individuals Ages 50 and Over   $5,000     $5,000
 
FUTA Net Rate   0.8% up to first $7,000 in wages     0.8% up to first $7,000 in wages
 
Highly Compensated Employees   $100,000     $105,000
 
Key Employee Determination for Officer   $145,000     $150,000
 
Employer Provided Qualified Transportation Fringe Benefit in the Form of Either Public Transit Passes or through a Qualified Van Pool Arrangement   $110     $115
 
Tax Free Employer Provided Parking   $215     $220
 
CALIFORNIA STATE TAXES
2007
2008
           
State Disability Insurance (SDI) Withholding Rate   0.6%     0.8%
 
Maximum Taxable Wage for SDI   $83,389     $86,698
 
Maximum Withholding for SDI   $500.33     $693.58
 
SUI Taxable Wage Base   $7,000     $7,000
 
Automobile Benefit Information
TYPE OF USE
2007 2008
          January - June July - December
Standard Business   $.485     $.505 $.585
 
Relocation   $.20     $.19 $.27
 
Charitable   $.14     $.14 $.14
 
Medical   $.20     $.19 $.27
 
Maximum Car Value   $15,100     $15,500 $15,500
 
Payroll Tax Cheat Sheet          
Employer Taxes          
TAX ID NAME PERCENTAGE LIMIT NOTE
                 
FUTA   Federal Unemployment Tax Act   0.8%   $7,000   Paid quarterly
 
SUI/SUTA   State Unemployment Insurance   Varies by company   $7,000   Varies by state/Paid quarterly
 
SS   Social Security   6.2%   $102,000   Max withholding is $6,324
 
Medicare   Medicare   1.45%   No limit    
 
ETT   Employment Training Tax   Varies by company (0% or .1%)   $7,000   Paid quarterly
 
Employee Taxes
TAX ID NAME PERCENTAGE LIMIT NOTE
                 
Medicare   Medicare   1.45%   No limit    
 
OASDI   Old Age Survivors Disability; Social Security Insurance or Social Security   6.2%   $102,000    
 
FIT   Federal Income Tax   Refer to W-4   No limit    
 
SITW   State Income Tax Withholding   Refer to W-4   No limit    
 
SDI   State Disability Insurance   0.8%   $86,698.00   Maximum withholding $693.58
 
Federal Insurance Contribution Act
FICA PERCENTAGE LIMIT
         
OASDI or SS Employer   6.2%   $102,000
 
OASDI or SS Employee   6.2%   $102,000
 
Medicare Employer   1.45%   No limit
 
Medicare Employee   1.45%   No limit
 
Number of Pay Periods per Pay Frequency
Payroll Frequency Number of Pay Periods per Year
     
Weekly   52
 
Bi-Weekly   26
 
Semi-Monthly   24
 
Monthly   12
 
Hourly Rate (Based on 40 hours/week)   Yearly salary divided by 2080 hours
 
Semi-Weekly Deposit Schedule
IF THE PAYDAY FALLS ON A... THEN PAYROLL TAXES ARE DEPOSITED...
     
Wednesday, Thursday, and/or Friday   Wednesday
 
Saturday, Sunday, Monday, and/or Tuesday   Friday
 
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