WR-30 reconciliation to Taxable Wages Report

To better assist Districts in reconciling the WR30 to the Taxable wages, the WR30 reconciliation to Taxable Wages Report can be utilized.  This report can ONLY be run for the entire quarter.  This is to account for the specific days that are included in the WR30 but not included in the Taxable Wage Quarter.  

How the Report is Calculated

The calculations are different based on the staff members State for income tax reporting purposes.  The differences are:

• For staff members whose state is NJ, imputed income must be removed from the state applied wages. 
• For staff members whose state is PA, imputed income is not included in the calculated WR30 Wages and health deductions must be added to the state applied wages.
• If the District processed any WR30 manual overrides on an individual's base weeks tab, the manual override will carry-forward to the difference column.  

Below is an example of the report along with an explanation of the calculations

NJ Staff Members

1. NJ Income Applied Tax:  This is the applied wages for NJ Income taxes and will be included in Box 16 of the W2 at year-end.
2. TPAF / PERS / DCRP Imputed income:  This is the imputed income for the quarter.
3. Reserved for future use.
4. WR30 Wages for the Tax Quarter:  Calculated as A - B.
5. WR30 wages applied to the next tax quarter:  These are the qualified (over the minimum) and unqualified (under the minimum) WR30 wages for the tax quarter that fall outside of the WR30 quarter.
6. WR30 Wages applied from the previous tax quarter:  These are the qualified (over the minimum) and unqualified (under the minimum) WR30 wages that were excluded from the previous WR30 quarter and are included in the current WR30 quarter.
7. Calculated WR30 Wages:  These are the calculated WR30 wages for the WR30 quarter.  
8. Reported WR30 Wages:  These are the wages that are reported to the State of NJ as WR30 wages for the WR30 quarter.  
9. Difference:  Calculated as G - H.

PA Staff Members

1. PA Income Applied Tax:  This is the applied wages for PA Income taxes and will be included in Box 16 of the W2 at year-end.
2. Health Deductions:  This is the total health deductions for the quarter.
3. TPAF / PERS / DCRP Imputed income:  This is the imputed income for the quarter.
4. WR30 Wages for the Tax Quarter:  Calculated as A + B - C.
5. WR30 wages applied to the next tax quarter:  These are the qualified (over the minimum). and unqualified (under the minimum) WR30 wages for the tax quarter that fall outside of the WR30 quarter.
6. WR30 Wages applied from the previous tax quarter:  These are the qualified (over the minimum) and unqualified (under the minimum) WR30 wages that were excluded from the previous WR30 quarter and are included in the current WR30 quarter.
7. Calculated WR30 Wages:  These are the calculated WR30 wages for the WR30 quarter.  
8. Reported WR30 Wages:  These are the wages that are reported to the State of NJ as WR30 wages for the WR30 quarter.  
9. Difference:  Calculated as G - H.