Module: PYUS | Molga: 10 | Currency: USD | Group: Americas
Key Statutory Facts
Parameter | Value |
Social Security EE | 6.2% up to $176,100 wage base (2026) |
Medicare EE | 1.45% on all earnings (+0.9% above $200K) |
FUTA | 6.0% ER (net 0.6% after state credit) |
Tax Engine | BSI TaxFactory (mandatory) |
Pay Frequency | Bi-weekly (26 periods/year) |
401(k) Limit | $23,500 pre-tax (2026) |
W-2 Deadline | January 31 |
FLSA OT | 1.5× for hours >40/week |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation & System Landscape
BSI TaxFactory integration | Federal EIN | State SUI registration | SICF | ECP provisioning
Chapter 2: Enterprise Structure & HR Master Data
State tax areas (50+DC) | FLSA status | Benefit plans | 401(k) | W-4 electronic | Pay scales USD
Chapter 3: EC ↔ ECP Integration
PTP replication | Tax authority mapping | ADP/Ceridian integration | Benefits interface
Chapter 4: Payroll Engine & Time Management
FLSA overtime calculation | BSI tax call (RFC) | Garnishments | 401(k) pre-tax | FMLA time
Chapter 5: PCC & Operations
W-2 generation (RPCE2US0) | ACH direct deposit | EFTPS deposits | Payroll reconciliation
Chapter 6: Testing, Go-Live
BSI certification | Parallel run | W-2 test | Multi-state validation | ACA 1095-C testing
Key Wage Types
Code | Name | Rate |
US01 | Regular Pay | Per grade |
US30 | FLSA Overtime | 1.5× regular rate |
US60 | Social Security EE | 6.2% to $176,100 |
US61 | Medicare EE | 1.45% unlimited |
US70 | Federal Income Tax | BSI-calculated |
US80 | 401(k) Pre-Tax | Up to $23,500 |
Compliance Calendar
- Per payroll: EFTPS federal tax deposit (semi-weekly or monthly depositor)
- Quarterly: Form 941 (federal), FUTA 940, state SUI returns
- January 31: W-2 to employees + SSA electronic filing
- January 31: ACA Form 1095-C to employees
- March 31: ACA 1094-C/1095-C electronic filing to IRS