[SchoolFinance] [EXT] Re: PFML question

Thu Dec 5 14:37:59 EST 2024

Well I am confused now as well.

On Thu, Dec 5, 2024 at 1:56 PM Laura Parker <lparker at msad49.org> wrote:

> This has been a great source of confusion. My understanding is wages are
> to be rounded to the nearest cent but the contributions/premiums to be
> deducted need to be rounded to the nearest dollar.  This is based on the
> Final Rules, page 15.
>
> [image: image.png]
>
> *Laura Parker, Director of Business and Finance*
> MSAD 49 - Business Office
> 8 School Street, Fairfield, ME 04937
> 207-453-4200 Ext. 3112
>
>
> On Thu, Dec 5, 2024 at 1:42 PM Shelley Cummings <s.cummings2 at msad17.org>
> wrote:
>
>> I don't believe it should round to the nearest dollar. There was some
>> confusion during the training session. They used examples with no cents,
>> but said it should round to the cent.
>>
>>
>> On Thu, Dec 5, 2024 at 1:29 PM Laura Parker <lparker at msad49.org> wrote:
>>
>>> We set up a deduction manually in SERP, however I am struggling on how
>>> to force the deduction to round to the nearest dollar.
>>> Hoping the Tyler update will address this problem.
>>>
>>> On Thu, Dec 5, 2024 at 1:10 PM Katie Gourley <KATIE.GOURLEY at rsu25.org>
>>> wrote:
>>>
>>>> Has anyone set up the deduction in ERP yet?
>>>>
>>>> Katie Gourley
>>>> RSU 25
>>>> Business Manager
>>>> 207-469-7311
>>>> katie.gourley at rsu25.org <katie at rsu25.org>
>>>>
>>>>
>>>> On Thu, Dec 5, 2024 at 10:27 AM Dawn Fickett <dfickett at msad37.org>
>>>> wrote:
>>>>
>>>>> Agree, Stacie Field.  It's not fair to employers who already provide
>>>>> paid leave to now have to pay for this other leave!
>>>>>
>>>>> On Thu, Dec 5, 2024 at 10:02 AM Field, Stacie <sfield at rsu16.org>
>>>>> wrote:
>>>>>
>>>>>> Yes, Medicare also has an employer portion, but employees pay both
>>>>>> those taxes (FICA and Medicare).
>>>>>> We pay no portion of SUTA or FUTA, nor can the employer pass any
>>>>>> portion of these taxes on to employees.
>>>>>> This is the craziest thing I have ever seen.  Why don't they just
>>>>>> assess the leave to employers who don't have paid leave, instead of making
>>>>>> Maine workers pay for it?
>>>>>> I did leave that comment during the open comment time frame.
>>>>>>
>>>>>> Stacie Field
>>>>>> Business Manager
>>>>>> RSU 16 - Poland, Mechanic Falls, Minot
>>>>>> 207.998.2727 ext 102
>>>>>>
>>>>>>
>>>>>> On Thu, Dec 5, 2024 at 8:53 AM Lisa Harkin <
>>>>>> lharkin at kitteryschools.com> wrote:
>>>>>>
>>>>>>> Thanks Stacie for the clarification about SUTA and FUTA being
>>>>>>> employer taxes.  Although a portion of FICA is employer, but we won't go
>>>>>>> there!
>>>>>>> This really is a bad situation.
>>>>>>>
>>>>>>> On Wed, Dec 4, 2024 at 3:41 PM Field, Stacie <sfield at rsu16.org>
>>>>>>> wrote:
>>>>>>>
>>>>>>>> Yes, I looked at the Circular E, and pub 15-A and 15-B. Also spoke
>>>>>>>> directly with Tim Applegate, and the IRS last week.
>>>>>>>> I keep arguing you cannot tax an employee on Section 125 or 403(b)
>>>>>>>> reduction agreements. Not getting anywhere.
>>>>>>>> SUTA and FUTA are employER taxes, not employEE, so none of this
>>>>>>>> matters.
>>>>>>>>
>>>>>>>> We have to honor reduction agreements, which are under IRS
>>>>>>>> regulations.
>>>>>>>> I do not believe the State of Maine can override the IRS.  I don't
>>>>>>>> feel I have gotten anywhere. I am just hoping for a lawsuit down the road.
>>>>>>>> If I can find an attorney willing to take it on, I'll start one.   My two
>>>>>>>> cents, less .5% of course.
>>>>>>>>
>>>>>>>> Stacie Field
>>>>>>>> Business Manager
>>>>>>>> RSU 16 - Poland, Mechanic Falls, Minot
>>>>>>>> 207.998.2727 ext 102
>>>>>>>>
>>>>>>>>
>>>>>>>> On Wed, Dec 4, 2024 at 3:02 PM Lisa Harkin <
>>>>>>>> lharkin at kitteryschools.com> wrote:
>>>>>>>>
>>>>>>>>> OK, me again, last post I promise.
>>>>>>>>> Has anyone looked at the Circular E?
>>>>>>>>> Exempt from FUTA (ie PFML?)
>>>>>>>>>
>>>>>>>>> Government employment:
>>>>>>>>>
>>>>>>>>> 1. State/local governments and political subdivisions, employees
>>>>>>>>> of:
>>>>>>>>>
>>>>>>>>> a. Salaries and wages (includes
>>>>>>>>>
>>>>>>>>> payments to most elected and appointed officials). See
>>>>>>>>>
>>>>>>>>> chapter 3 of Pub. 963.
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> AND
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> Insurance for employees:
>>>>>>>>>
>>>>>>>>> 1. Accident and health insurance
>>>>>>>>>
>>>>>>>>> premiums under a plan or system for
>>>>>>>>>
>>>>>>>>> employees and their dependents generally or for a class or classes
>>>>>>>>> of
>>>>>>>>>
>>>>>>>>> employees and their dependents
>>>>>>>>>
>>>>>>>>> On Wed, Dec 4, 2024 at 2:34 PM Andrea Disch <adisch at msad11.org>
>>>>>>>>> wrote:
>>>>>>>>>
>>>>>>>>>> Yes, Lisa, my apologies for not being clearer.
>>>>>>>>>>
>>>>>>>>>> It was clarified during yesterday's PFML portal webinar that
>>>>>>>>>> PFML does not allow for the carve-out earnings exemptions that are
>>>>>>>>>> available under unemployment.
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> Andrea Disch
>>>>>>>>>> Business Manager
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> Maine School Administrative District No. 11
>>>>>>>>>> 150 Highland Avenue • Gardiner, Maine 04330
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> 207-582-5346
>>>>>>>>>>
>>>>>>>>>> *aDisch at msad11.org <aDisch at msad11.org>*
>>>>>>>>>>
>>>>>>>>>> *www.msad11.org <http://www.msad11.org>*
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>>
>>>>>>>>>> On Wed, Dec 4, 2024 at 1:12 PM Lisa Harkin <
>>>>>>>>>> lharkin at kitteryschools.com> wrote:
>>>>>>>>>>
>>>>>>>>>>> I heard that PFML has the same exemptions as SUTA and FUTA, so I
>>>>>>>>>>> am deducting Health and Dental from gross wages.
>>>>>>>>>>> Reading your reply again, you are talking about earnings, not
>>>>>>>>>>> exemptions to gross earnings, so Health exemptions are a completely
>>>>>>>>>>> different subject.  Apologies.
>>>>>>>>>>>
>>>>>>>>>>> Some volunteers get paid, oxymoron, I know.
>>>>>>>>>>>
>>>>>>>>>>> On Wed, Dec 4, 2024 at 10:59 AM Andrea Disch <adisch at msad11.org>
>>>>>>>>>>> wrote:
>>>>>>>>>>>
>>>>>>>>>>>> MSAD 11 will be deducting PFML from all school board
>>>>>>>>>>>> member compensation, as well.
>>>>>>>>>>>> It was stated again at yesterday's meeting that PFML does not
>>>>>>>>>>>> have the earnings exemptions that SUTA has, including school board members.
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>> Andrea Disch
>>>>>>>>>>>> Business Manager
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>> Maine School Administrative District No. 11
>>>>>>>>>>>> 150 Highland Avenue • Gardiner, Maine 04330
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>> 207-582-5346
>>>>>>>>>>>>
>>>>>>>>>>>> *aDisch at msad11.org <aDisch at msad11.org>*
>>>>>>>>>>>>
>>>>>>>>>>>> *www.msad11.org <http://www.msad11.org>*
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>>
>>>>>>>>>>>> On Wed, Dec 4, 2024 at 9:12 AM Coulombe, Jessica <
>>>>>>>>>>>> jessica.coulombe at rsu4.org> wrote:
>>>>>>>>>>>>
>>>>>>>>>>>>> Hello!
>>>>>>>>>>>>>
>>>>>>>>>>>>> A question I have is for School Board members. I am thinking
>>>>>>>>>>>>> that PFML wages would be subject to the PFML deduction., as we consider
>>>>>>>>>>>>> them volunteers that receive an honorarium stipend.  Your thoughts?
>>>>>>>>>>>>>
>>>>>>>>>>>>> Thanks
>>>>>>>>>>>>> Jessica
>>>>>>>>>>>>>
>>>>>>>>>>>>> On Wed, Dec 4, 2024 at 9:01 AM Andrea Disch <adisch at msad11.org>
>>>>>>>>>>>>> wrote:
>>>>>>>>>>>>>
>>>>>>>>>>>>>> I have not received any specific guidance regarding but we
>>>>>>>>>>>>>> are being told that there are few exceptions to PFML, fewer exceptions than
>>>>>>>>>>>>>> for SUTA.
>>>>>>>>>>>>>> My guess would be that if the wage flows through payroll, and
>>>>>>>>>>>>>> you would withholdSUTA, you will also need to withhold PFML taxes.
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>> Andrea Disch
>>>>>>>>>>>>>> Business Manager
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>> Maine School Administrative District No. 11
>>>>>>>>>>>>>> 150 Highland Avenue • Gardiner, Maine 04330
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>> 207-582-5346
>>>>>>>>>>>>>>
>>>>>>>>>>>>>> *aDisch at msad11.org <aDisch at msad11.org>*
>>>>>>>>>>>>>>
>>>>>>>>>>>>>> *www.msad11.org <http://www.msad11.org>*
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>
>>>>>>>>>>>>>> On Mon, Dec 2, 2024 at 2:44 PM Krol, Gabrielle <
>>>>>>>>>>>>>> gabrielle.krol at msad52.org> wrote:
>>>>>>>>>>>>>>
>>>>>>>>>>>>>>> Good Afternoon,
>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>> I am wondering if anyone has seen or heard any guidance on
>>>>>>>>>>>>>>> if we are imposing this tax to Cash in Lieu, or Travel stipends.  I may
>>>>>>>>>>>>>>> have missed this guidance.
>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>> Thank you!
>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>> --
>>>>>>>>>>>>>>> Gabrielle Krol
>>>>>>>>>>>>>>> Business Manager
>>>>>>>>>>>>>>> MSAD 52
>>>>>>>>>>>>>>> 486 Turner Center Road
>>>>>>>>>>>>>>> Turner, ME 04282
>>>>>>>>>>>>>>> 207-225-1006
>>>>>>>>>>>>>>> _______________________________________________
>>>>>>>>>>>>>>> SchoolFinance mailing list
>>>>>>>>>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>>>>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>>>>>>>>>
>>>>>>>>>>>>>> _______________________________________________
>>>>>>>>>>>>>> SchoolFinance mailing list
>>>>>>>>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>>>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>> --
>>>>>>>>>>>>> *Jessica Coulombe*
>>>>>>>>>>>>> Payroll Specialist
>>>>>>>>>>>>> Wellness Coordinator
>>>>>>>>>>>>> RSU 4
>>>>>>>>>>>>> 971 Gardiner Rd
>>>>>>>>>>>>> Wales, Me 04280
>>>>>>>>>>>>> 207-375-4273 ext 175  or Option 2
>>>>>>>>>>>>> fax:207-375-2522
>>>>>>>>>>>>> jessica.coulombe at rsu4.org
>>>>>>>>>>>>>
>>>>>>>>>>>>>
>>>>>>>>>>>>>
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>>>>>>>>>>>>
>>>>>>>>>>>> _______________________________________________
>>>>>>>>>>>> SchoolFinance mailing list
>>>>>>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>>
>>>>>>>>>>> --
>>>>>>>>>>> Lisa Harkin
>>>>>>>>>>> Finance Manager
>>>>>>>>>>> _______________________________________________
>>>>>>>>>>> SchoolFinance mailing list
>>>>>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>>>>>
>>>>>>>>>> _______________________________________________
>>>>>>>>>> SchoolFinance mailing list
>>>>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>>>>
>>>>>>>>>
>>>>>>>>>
>>>>>>>>> --
>>>>>>>>> Lisa Harkin
>>>>>>>>> Finance Manager
>>>>>>>>> _______________________________________________
>>>>>>>>> SchoolFinance mailing list
>>>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>>>
>>>>>>>> _______________________________________________
>>>>>>>> SchoolFinance mailing list
>>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>>
>>>>>>>
>>>>>>>
>>>>>>> --
>>>>>>> Lisa Harkin
>>>>>>> Finance Manager
>>>>>>> _______________________________________________
>>>>>>> SchoolFinance mailing list
>>>>>>> SchoolFinance at maillist.informe.org
>>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>>
>>>>>> _______________________________________________
>>>>>> SchoolFinance mailing list
>>>>>> SchoolFinance at maillist.informe.org
>>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>>
>>>>>
>>>>>
>>>>> --
>>>>>
>>>>>
>>>>>
>>>>>
>>>>> *Dawn L. FickettAssistant SuperintendentRSU/SAD #37*
>>>>> *1020 Sacarap Road*
>>>>>
>>>>>
>>>>> *Harrington ME 04643Telephone: 207-483-2734Fax: 207-483-6051*
>>>>>
>>>>>  *“Education is one thing no one can take away from you.” —Elin
>>>>> Nordegren*
>>>>> _______________________________________________
>>>>> SchoolFinance mailing list
>>>>> SchoolFinance at maillist.informe.org
>>>>> http://maillist.informe.org/mailman/listinfo/schoolfinance
>>>>
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>>
>>
>> --
>> Shelley Cummings
>> Oxford Hills Technical School
>> Business Manager
>> 207-743-7756 (opt 4)
>>
>> *"The flaw in our character is our insistence on separating blue-collar
>> jobs from white-collar jobs, and encouraging one form of education over
>> another".....Mike Rowe*
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>
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-- 
Shelley Cummings
Oxford Hills Technical School
Business Manager
207-743-7756 (opt 4)

*"The flaw in our character is our insistence on separating blue-collar
jobs from white-collar jobs, and encouraging one form of education over
another".....Mike Rowe*
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