How the Third-Party Tax Filing Extract Derives Employee Worked Values

Monthly employee counts are required for:

Employer's Quarterly Federal Tax Return reporting
Eugene, Oregon Safety Tax reporting
State Unemployment Insurance (SUI) reporting

The Third-Party Quarterly Tax Filing extract passes these values on the quarterly extract for the FIT, OR0390180MSC_EE, and SUI_ER tax codes respectively.

How it derives these values

Here's how the extract derives this data.

Tax code	Here's where it comes from
FIT	The extract populates only the Month-3 employee-worked value. It identifies the employee as eligible for the count if: They were paid in the pay period that: Includes the 12th of the third month of the quarter, such as March 12 for Q1. The pay date falls within the current quarter or within 1 month beyond the quarter end date. Their FIT subject wages are greater than $0 for that period. Note: ADP ignores this value, but it is used by MasterTax. By default, the extract sets all other federal tax codes to N.
OR0390180MSC_EE	The extract populates the Employee Working Per Month Indicator values. The values are derived for Q4 files only. Support for this derivation will be delivered in an upcoming release. For all other quarters, the values for all months default to N. It identifies the employee as eligible for the count if their City miscellaneous employee reduced subject wages is nonzero as of the end of each month for Eugene, Oregon. The indicator values for tax code OR0390180MSC_ER default to N for all quarters.
SUI_ER	The extract populates the Month-1, Month-2, and Month-3 employee-worked values. It identifies the employee as eligible for the count if: They were paid in the pay period that: Includes the 12th of the month. The pay date falls within the current quarter or within 1 month beyond the quarter end date. Their SUI employer reduced subject wages are greater than $0 for the SUI state. Note: All other state tax codes use the same Month-1, Month-2, Month-3 values as the SUI_ER tax code. Your third-party supplier ignores these values.

Tax code

Here's where it comes from

FIT

The extract populates only the Month-3 employee-worked value.

It identifies the employee as eligible for the count if:

They were paid in the pay period that:
1. Includes the 12th of the third month of the quarter, such as March 12 for Q1.
2. The pay date falls within the current quarter or within 1 month beyond the quarter end date.
Their FIT subject wages are greater than $0 for that period.

Note: ADP ignores this value, but it is used by MasterTax. By default, the extract sets all other federal tax codes to N.

OR0390180MSC_EE

The extract populates the Employee Working Per Month Indicator values. The values are derived for Q4 files only. Support for this derivation will be delivered in an upcoming release. For all other quarters, the values for all months default to N.

It identifies the employee as eligible for the count if their City miscellaneous employee reduced subject wages is nonzero as of the end of each month for Eugene, Oregon.

The indicator values for tax code OR0390180MSC_ER default to N for all quarters.

SUI_ER

The extract populates the Month-1, Month-2, and Month-3 employee-worked values.

It identifies the employee as eligible for the count if:

They were paid in the pay period that:
1. Includes the 12th of the month.
2. The pay date falls within the current quarter or within 1 month beyond the quarter end date.
Their SUI employer reduced subject wages are greater than $0 for the SUI state.

Note: All other state tax codes use the same Month-1, Month-2, Month-3 values as the SUI_ER tax code. Your third-party supplier ignores these values.