What constitutes the “gross wages” reportable for SUI?
Employer UI Tax Questions #7: What constitutes the “gross wages” reportable for SUI?: Reportable gross wages are wages after any Section 125 plan deduction but before any 401K, IRA/ SEP, or 403B7 deduction. For the most part the SUI reportable wages will be the same as the wages reportable for Medicare purposes, with some exceptions such as the imputed value of employee life insurance over $50,000. Section 125 plans (sometimes referred to as ‘cafeteria plans”) may include pre-tax deductions for health insurance, healthcare savings accounts and child care account.