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<p class="MsoNormal">I was on a zoom meeting with Reggie presenting to our local Chamber this morning. I asked about deducting section 125 amounts before calculating the tax – his answer was to calculate the tax on gross wages before any taxes.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Deb<o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> SchoolFinance <schoolfinance-bounces@maillist.informe.org>
<b>On Behalf Of </b>Lisa Harkin<br>
<b>Sent:</b> Thursday, December 5, 2024 8:46 AM<br>
<b>To:</b> Moderated information sharing for school business managers <schoolfinance@maillist.informe.org><br>
<b>Subject:</b> Re: [SchoolFinance] PFML question<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">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!<o:p></o:p></p>
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<p class="MsoNormal">This really is a bad situation.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 3:41 PM Field, Stacie <<a href="mailto:sfield@rsu16.org">sfield@rsu16.org</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">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. <o:p></o:p></p>
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<p class="MsoNormal">I keep arguing you cannot tax an employee on Section 125 or 403(b) reduction agreements. Not getting anywhere. <o:p></o:p></p>
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<p class="MsoNormal">SUTA and FUTA are employER taxes, not employEE, so none of this matters. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">We have to honor reduction agreements, which are under IRS regulations. <o:p></o:p></p>
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<p class="MsoNormal">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. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Stacie Field<o:p></o:p></p>
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<p class="MsoNormal">Business Manager<o:p></o:p></p>
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<p class="MsoNormal">RSU 16 - Poland, Mechanic Falls, Minot<o:p></o:p></p>
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<p class="MsoNormal">207.998.2727 ext 102<o:p></o:p></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 3:02 PM Lisa Harkin <<a href="mailto:lharkin@kitteryschools.com" target="_blank">lharkin@kitteryschools.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">OK, me again, last post I promise.<o:p></o:p></p>
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<p class="MsoNormal">Has anyone looked at the Circular E? <o:p></o:p></p>
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<p class="MsoNormal">Exempt from FUTA (ie PFML?)<o:p></o:p></p>
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<span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">Government employment:<o:p></o:p></span></p>
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<span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">1. State/local governments and political subdivisions, employees of:<o:p></o:p></span></p>
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<span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">a. Salaries and wages (includes<o:p></o:p></span></p>
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<span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">payments to most elected and appointed officials). See<o:p></o:p></span></p>
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<span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">chapter 3 of Pub. 963.<o:p></o:p></span></p>
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<p style="margin:0in"><span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">Insurance for employees:<o:p></o:p></span></p>
<p style="margin:0in"><span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">1. Accident and health insurance<o:p></o:p></span></p>
<p style="margin:0in"><span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">premiums under a plan or system for<o:p></o:p></span></p>
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<span style="font-size:6.5pt;font-family:"Helvetica",sans-serif;color:#141413">employees and their dependents<o:p></o:p></span></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 2:34 PM Andrea Disch <<a href="mailto:adisch@msad11.org" target="_blank">adisch@msad11.org</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Garamond",serif;color:#222222">Yes, Lisa, my apologies for not being clearer.</span><span style="color:black"><o:p></o:p></span></p>
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<p><span class="gmaildefault"><span style="font-size:18.0pt;font-family:"Garamond",serif;color:black">It </span></span><span style="font-size:13.5pt;font-family:"Garamond",serif">was clarified</span><span class="gmaildefault"><span style="font-size:18.0pt;font-family:"Garamond",serif;color:black">
during yesterday's PFML portal webinar</span></span><span style="font-size:13.5pt;font-family:"Garamond",serif"> that PFML does not allow for the carve-out earnings exemptions that are available under unemployment.</span><o:p></o:p></p>
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<span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#666666">Maine School Administrative District No. 11<br>
150 Highland Avenue • Gardiner, Maine 04330</span><o:p></o:p></p>
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<span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444">207-582-5346</span><o:p></o:p></p>
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<u><span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444"><a href="mailto:aDisch@msad11.org" target="_blank">aDisch@msad11.org</a></span></u><o:p></o:p></p>
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<u><span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444"><a href="http://www.msad11.org" target="_blank">www.msad11.org</a></span></u><o:p></o:p></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 1:12 PM Lisa Harkin <<a href="mailto:lharkin@kitteryschools.com" target="_blank">lharkin@kitteryschools.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">I heard that PFML has the same exemptions as SUTA and FUTA, so I am deducting Health and Dental from gross wages.<o:p></o:p></p>
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<p class="MsoNormal">Reading your reply again, you are talking about earnings, not exemptions to gross earnings, so Health exemptions are a completely different subject. Apologies.<o:p></o:p></p>
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<p class="MsoNormal">Some volunteers get paid, oxymoron, I know.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 10:59 AM Andrea Disch <<a href="mailto:adisch@msad11.org" target="_blank">adisch@msad11.org</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif;color:black">MSAD 11 will be deducting PFML from all school board member compensation, as well. <br>
It was stated again at yesterday's meeting that PFML does not have the earnings exemptions that SUTA has, including school board members. <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Century Gothic",sans-serif;color:#666666">Andrea Disch</span><span style="font-family:"Century Gothic",sans-serif;color:#666666">
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150 Highland Avenue • Gardiner, Maine 04330</span><o:p></o:p></p>
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<span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444">207-582-5346</span><o:p></o:p></p>
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<u><span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444"><a href="mailto:aDisch@msad11.org" target="_blank">aDisch@msad11.org</a></span></u><o:p></o:p></p>
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<u><span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444"><a href="http://www.msad11.org" target="_blank">www.msad11.org</a></span></u><o:p></o:p></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 9:12 AM Coulombe, Jessica <<a href="mailto:jessica.coulombe@rsu4.org" target="_blank">jessica.coulombe@rsu4.org</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Comic Sans MS"">Hello!<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Comic Sans MS"">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?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Comic Sans MS"">Thanks<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Comic Sans MS"">Jessica<o:p></o:p></span></p>
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<p class="MsoNormal">On Wed, Dec 4, 2024 at 9:01 AM Andrea Disch <<a href="mailto:adisch@msad11.org" target="_blank">adisch@msad11.org</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif;color:black">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. <br>
My guess would be that if the wage flows through payroll, and you would withholdSUTA, you will also need to withhold PFML taxes. <o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Century Gothic",sans-serif;color:#666666">Andrea Disch</span><span style="font-family:"Century Gothic",sans-serif;color:#666666">
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<span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#666666">Maine School Administrative District No. 11<br>
150 Highland Avenue • Gardiner, Maine 04330</span><o:p></o:p></p>
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<u><span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444"><a href="mailto:aDisch@msad11.org" target="_blank">aDisch@msad11.org</a></span></u><o:p></o:p></p>
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<u><span style="font-size:12.0pt;font-family:"Century Gothic",sans-serif;color:#444444"><a href="http://www.msad11.org" target="_blank">www.msad11.org</a></span></u><o:p></o:p></p>
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<p class="MsoNormal">On Mon, Dec 2, 2024 at 2:44 PM Krol, Gabrielle <<a href="mailto:gabrielle.krol@msad52.org" target="_blank">gabrielle.krol@msad52.org</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">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.<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Verdana",sans-serif;color:black">Gabrielle Krol</span><span style="color:#500050"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Wellness Coordinator<br>
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971 Gardiner Rd<br>
Wales, Me 04280<br>
207-375-4273 ext 175 or Option 2<o:p></o:p></p>
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<a href="mailto:jessica.coulombe@rsu4.org" target="_blank">jessica.coulombe@rsu4.org</a>
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<p class="MsoNormal">Lisa Harkin<o:p></o:p></p>
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