> ## Documentation Index
> Fetch the complete documentation index at: https://docs-test.symmetry.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax Coverage

> The jurisdictions and tax types the Symmetry Tax Engine covers across the U.S. and Canada.

The Symmetry Tax Engine calculates payroll taxes across the United States and Canada, from federal withholding down to individual local jurisdictions. This page summarizes what the engine covers; each section links to a detailed reference for the full, per-jurisdiction breakdown.

## United States

### Federal taxes

The STE calculates every major U.S. federal payroll tax, for both the employee and the employer:

* Federal income tax (FIT)
* Social Security and Medicare (FICA), including Additional Medicare
* Federal unemployment (FUTA)
* Pension and annuity withholding (Forms W-4P / W-4R)
* Railroad retirement taxes (RRTA and RUIA)

See the [Federal Taxes overview](/ste/taxes/federal/federal-taxes-overview) for details.

### State income tax (SIT)

The STE calculates state income tax for **all 50 states**, **Washington, D.C.**, and **five U.S. territories** — American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), Puerto Rico, and the U.S. Virgin Islands (USVI). It also handles the rules that vary by state, such as rounding, multi-state withholding, and reciprocity.

<Info>
  Guam, the CNMI, and the USVI use a **mirror code** system: when the federal income tax tables update, these territories automatically use the new federal tables.
</Info>

See the [State Income Tax overview](/ste/taxes/state/state-income-tax-overview).

### Other state-level taxes

Coverage varies by state and includes:

* **Unemployment** — employer state unemployment (SUTA/SUI) and SUTA surcharges.
* **Paid family & medical leave (PFML / FLI)** — across the growing set of states and D.C. that have enacted programs.
* **State disability insurance (SDI)**.
* **Workers' compensation and other assessments** — plus transit taxes, child care contributions, long-term care, and more.

See the [State Taxes overview](/ste/taxes/state/state-taxes-overview) for the complete list.

### Local taxes

The STE resolves each employee's work and home addresses down to the exact local jurisdiction, then calculates the applicable local taxes — county, city, and school-district income taxes, occupational license fees (OLF), earned income taxes (EIT), local services taxes (LST), and more. Coverage is especially deep in **Ohio** (city, school-district, and JEDD/JEDZ taxes) and **Pennsylvania** (EIT, LST, and Philadelphia).

See the [Local Taxes overview](/ste/taxes/local/local-taxes-overview).

### Employer percent-of-payroll and head taxes

Beyond SUTA and FUTA, the STE calculates employer-only percent-of-payroll and head taxes levied by specific jurisdictions — for example, the Seattle payroll expense tax, the New York MCTMT, the Nevada Modified Business Tax, and municipal payroll/preparation taxes in cities such as Pittsburgh, Scranton, Newark, and Jersey City.

See the [Employer Taxes overview](/ste/taxes/employer/employer-taxes-overview).

## Canada

The STE calculates Canadian payroll taxes for **all 10 provinces and 3 territories**, plus federal, covering both employee withholding and employer contributions.

### Income tax

* **Federal income tax**, using the employee's TD1 claim amounts.
* **Provincial and territorial income tax** for every province and territory, including Quebec's separate provincial income tax system.

### Statutory contributions

* **Canada Pension Plan (CPP)**, including the second-tier CPP2 enhanced contribution. In Quebec, the STE calculates the **Quebec Pension Plan (QPP)** and QPP2 instead.
* **Employment Insurance (EI)**, a federal tax. Quebec employees are calculated at Quebec's separate, reduced EI rate.
* **Quebec Parental Insurance Plan (QPIP)** for Quebec employees.

### Employer taxes

* **Employer Health Tax (EHT)** in British Columbia, Manitoba, Newfoundland & Labrador, and Ontario.
* **Quebec Health Services Fund (HSF)** for Quebec employers.

<Info>
  Canadian payroll runs on the same STE engine as U.S. payroll, using Canada-specific calculation methods and interfaces. Because the engine's setup model originated with U.S. payroll, some U.S.-oriented fields don't apply to Canadian calculations. See the [Canadian Payroll guide](/ste/guides/canadian-payroll) to get started.
</Info>