Regular and supplemental
Two wage types do most of the work in a calculation:Regular
Standard period wages — salary, hourly pay. Bracketed taxes (FIT, SIT) annualize these to find the right rate.
Supplemental
Bonuses, commissions, and other non-regular pay. Often taxed at a flat supplemental rate or aggregated with regular wages.
Calculation contexts
Because a paycheck can mix regular and supplemental pay, a single tax may calculate in up to three contexts:Combined (value 5) is an output-only wage type — you never enter it as input. It appears in results when a tax’s calculation method combines wage types. See Calculation methods.Unemployment and specialized wages
Some wage types exist to feed specific taxes:FutaGross/SutaGross— wages specific to federal/state unemployment, which have their own wage bases.SutaPreviousState/SutaPredecessor— YTD SUTA wages from another state or a predecessor employer, used to correctly apply the annual SUTA wage base.MinisterHousingAllowance— clergy housing, exempt from FIT but subject to SECA.
Custom wage types
You can define your own wage categories for client-specific pay. Custom wage-type IDs must be ≥ 100 to avoid colliding with the built-in enum, and you must enable theCustom_Wage_Type option.
Full enum
See Reference → Wage types for the complete list of values and names.Related
Gross, subject & taxable wages
How wages become taxable amounts.
Calculation methods
How each wage context is taxed.

