ࡱ> '` bjbj ^ y. . . . ~ ~ ~  82 8(,v$6666666$9h<7~   "7. .  $7N. . 866 24. f 4 `L0rGj=4*6r78g4<}<T4<~ 4 77y^8 v d  v  . . . . . .  Setting Up GTL in the Payroll System The purpose of this document is to provide the steps used in calculating GTL (Group Term Life insurance). GTL is insurance protection that provides general death benefits for a fixed period of time. Premiums paid for employer provided GTL coverage in excess of $50,000 are considered taxable compensation. See Publication 15-B at  HYPERLINK "http://www.IRS.gov" www.IRS.gov for more information. Steps: Activity Description1ProBusiness Payroll can automatically calculate GTL for your employees each payroll. If you are not currently using ProBusiness Payroll to calculate GTL and would like to, please contact your account manager.2In order to calculate GTL, enter the following information in the employee master for all of the employees you want to have GTL calculations: Amount of GTL coverage. GTL Factor Second page of the employee master, GTL Fact. The system will calculate the coverage as the employees annual salary times the GTL factor. Or GTL Amount Second page of the employee master. Clients would enter the full amount of the GTL coverage.  Employees annual salary, if you are using GTL factor. Not needed if using GTL amount. Birth date. Employees pay frequency semi-monthly, bi-weekly, weekly, monthly. 3The taxable portion is calculated as follows: GTL coverage $50,000 = taxable GTL coverage Taxable GTL coverage / $1,000 = GTL coverage per $1,000 Determine employees age as of 12/31 of the current year Based on the employees age, locate the monthly cost per 1,000 in the table in #4 GTL coverage per $1,000 * monthly cost per 1,000 = Monthly taxable compensation Monthly taxable compensation * 12 = Annual taxable compensation Annual taxable compensation / # of pay periods = Per pay period taxable compensation4Example EEs annual salary is $65,000. GTL Factor is 2. Birth date is 7/1/1966. Bi-weekly frequency. 65,000.00 * 2 = 130,000 (GTL coverage) 130,000 50,000 = 80,000 (taxable GTL coverage) 80,000 / 1,000 = 80.00 (GTL coverage per 1,000) Age as of 12/31/09 = 43 Monthly cost per 1,000 = .10 80.00 * .10 = 8.00 (monthly taxable compensation) 8.00 * 12 = 96.00 (annual taxable compensation) 96.00 / 26 = 3.69 per pay period taxable compensation5Monthly cost per $1,000. Use the employees age as of 12/31 of the current year. Table rates for 2009. See Publication 15-B at  HYPERLINK "http://www.IRS.gov" www.IRS.gov for more information and the latest table. 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