The following is a list of valid secondary classifications according to state. To make an earning subject to tax, attach one of these classifications to its element, along with the Subject to Employer State Tax classification.
If a state is not listed, it does not have an employee state tax.
EX: Exempt
FS: Fully Subject
PS: Partially Subject
| Classification Name | AGS | BC | BCS | Camp | Chis | Chih | Coah | COL | DF |
|---|---|---|---|---|---|---|---|---|---|
| Aid for Birth | FS | EX | FS | FS | FS | FS | FS | FS | FS |
| Aid for Change of Residence | FS | EX | FS | FS | FS | EX | FS | FS | FS |
| Aid for Death and Funeral Expenses | EX | EX | EX | EX | EX | EX | EX | EX | EX |
| Aid for Education | EX | EX | FS | FS | FS | EX | FS | FS | FS |
| Aid for Glasses | EX | EX | FS | FS | FS | EX | FS | FS | EX |
| Aid for Marriage | FS | EX | FS | FS | FS | FS | FS | FS | FS |
| Aid for Meals | EX | EX | FS | FS | FS | EX | EX | FS | EX |
| Aid for Rent | FS | EX | FS | FS | FS | FS | EX | FS | EX |
| Aid for Transportation | EX | EX | FS | FS | FS | EX | FS | FS | FS |
| Attendance and Punctuality Incentives | PS | FS | FS | FS | FS | FS | PS | FS | FS |
| Christmas Bonus | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Dominical Premium | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Employer Contribution to Savings Fund | EX | EX | FS | EX | FS | EX | EX | EX | FS |
| Fixed Earnings | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Gasoline Coupons | EX | EX | FS | FS | FS | EX | FS | FS | FS |
| Healthcare Reimbursement | FS | EX | FS | FS | FS | EX | FS | FS | EX |
| Imputed Earnings: Social Foresight Earnings | EX | EX | EX | EX | EX | EX | EX | EX | EX |
| Incentives | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Indemnities | EX | EX | FS | FS | EX | EX | EX | EX | FS |
| Other Overtime | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Overtime | EX | FS | FS | FS | FS | FS | EX | FS | FS |
| Holiday Worked | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Paid Leave | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Pantry Coupons | EX | EX | PS | FS | FS | PS | EX | FS | EX |
| Pantry in Cash | EX | EX | FS | FS | FS | FS | EX | FS | EX |
| Pantry in Kind | EX | EX | FS | FS | FS | FS | EX | FS | EX |
| Profit Sharing | EX | EX | FS | FS | FS | EX | EX | EX | EX |
| Restaurant Coupons | EX | EX | FS | EX | FS | FS | EX | FS | EX |
| Savings Fund Interest and Settlement | EX | EX | EX | FS | FS | EX | EX | EX | FS |
| Scholarship for Children of Workers | EX | EX | FS | EX | FS | EX | FS | EX | EX |
| Scholarship for Workers | EX | EX | FS | EX | FS | EX | FS | EX | EX |
| Seniority Premium | EX | EX | FS | FS | FS | EX | EX | FS | FS |
| Supplemental Earnings: Social Foresight Earnings | EX | EX | FS | EX | FS | EX | EX | EX | EX |
| Uniform Coupons | EX | EX | FS | EX | FS | EX | EX | FS | FS |
| Union Quota paid by Employer | EX | FS | FS | FS | FS | FS | EX | FS | FS |
| Vacation | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Vacation Premium | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Variable Earnings | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Worker Social Security Quota paid by Employer | EX | EX | EX | EX | FS | FS | EX | EX | EX |
| Classification Name | Dgo | Gro | Gto | Hgo | Jal | Mex | Mich | Mor | Nay |
|---|---|---|---|---|---|---|---|---|---|
| Aid for Birth | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Aid for Change of Residence | FS | FS | FS | FS | FS | FS | FS | S | FS |
| Aid for Death and Funeral Expenses | EX | EX | EX | EX | EX | EX | FS | EX | EX |
| Aid for Education | FS | FS | EX | FS | FS | FS | FS | EX | EX |
| Aid for Glasses | FS | FS | EX | FS | FS | FS | FS | FS | EX |
| Aid for Marriage | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Aid for Meals | EX | FS | EX | EX | FS | FS | EX | FS | FS |
| Aid for Rent | EX | FS | EX | FS | FS | FS | EX | FS | FS |
| Aid for Transportation | S | EX | EX | FS | FS | S | FS | FS | FS |
| ttendance and Punctuality Incentives | PS | FS | PS | FS | FS | FS | PS | PS | FS |
| Christmas Bonus | FS | FS | FS | FS | FS | FS | FS | FS | EX |
| Dominical Premium | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Employer Contribution to Savings Fund | EX | EX | EX | FS | FS | FS | EX | EX | FS |
| Fixed Earnings | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Gasoline Coupons | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Healthcare Reimbursement | EX | EX | FS | FS | FS | FS | EX | FS | FS |
| Imputed Earnings: Social Foresight Earnings | EX | EX | EX | EX | EX | EX | EX | EX | PS |
| Incentives | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Indemnities | EX | EX | EX | EX | EX | EX | EX | EX | EX |
| Other Overtime | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Overtime | FS | FS | FS | EX | FS | FS | EX | EX | FS |
| Holiday Worked | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Paid Leave | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Pantry Coupons | PS | FS | PS | FS | FS | FS | PS | FS | FS |
| Pantry in Cash | PS | FS | PS | FS | FS | FS | PS | FS | FS |
| Pantry in Kind | PS | FS | PS | FS | FS | FS | PS | FS | FS |
| Profit Sharing | EX | EX | EX | EX | EX | FS | EX | FS | FS |
| Restaurant Coupons | FS | FS | S | FS | FS | FS | FS | FS | FS |
| Savings Fund Interest and Settlement | EX | EX | EX | FS | FS | FS | EX | EX | FS |
| Scholarship for Children of Workers | FS | EX | EX | FS | FS | FS | EX | EX | EX |
| Scholarship for Workers | FS | EX | EX | FS | FS | EX | EX | EX | EX |
| Seniority Premium | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Supplemental Earnings: Social Foresight Earnings | FS | FS | EX | FS | FS | FS | EX | EX | PS |
| Uniform Coupons | EX | FS | FS | FS | FS | FS | FS | EX | FS |
| Union Quota paid by Employer | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Vacation | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Vacation Premium | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Variable Earnings | FS | FS | FS | FS | FS | FS | FS | FS | FS |
| Worker Social Security Quota paid by Employer | EX | EX | EX | EX | EX | FS | EX | EX | EX |
| Classification Name | NL | Oax | Pue | Qro | Q.Roo | SLP | Sin | Son |
|---|---|---|---|---|---|---|---|---|
| Aid for Birth | FS | FS | FS | FS | S | FS | FS | FS |
| Aid for Change of Residence | FS | FS | FS | FS | FS | FS | FS | FS |
| Aid for Death and Funeral Expenses | EX | EX | FS | FS | EX | EX | EX | EX |
| Aid for Education | FS | EX | FS | FS | FS | EX | EX | EX |
| Aid for Glasses | FS | EX | FS | FS | FS | EX | EX | FS |
| Aid for Marriage | FS | FS | FS | FS | FS | FS | FS | FS |
| Aid for Meals | EX | EX | EX | FS | EX | FS | FS | FS |
| Aid for Rent | FS | EX | EX | FS | EX | FS | FS | FS |
| Aid for Transportation | FS | FS | FS | FS | FS | EX | FS | FS |
| Attendance and Punctuality Incentives | FS | FS | PS | FS | FS | FS | FS | FS |
| Christmas Bonus | FS | FS | FS | FS | FS | FS | PS | FS |
| Dominical Premium | FS | FS | FS | FS | FS | FS | FS | FS |
| Employer Contribution to Savings Fund | EX | EX | EX | FS | EX | EX | FS | EX |
| Fixed Earnings | FS | FS | FS | FS | FS | FS | FS | FS |
| Gasoline Coupons | FS | FS | FS | FS | FS | FS | FS | FS |
| Healthcare Reimbursement | FS | EX | FS | FS | FS | EX | S | FS |
| Imputed Earnings: Social Foresight Earnings | EX | PS | EX | EX | EX | EX | EX | EX |
| Incentives | FS | FS | FS | FS | FS | FS | FS | FS |
| Indemnities | EX | EX | FS | EX | EX | EX | EX | EX |
| Other Overtime | FS | FS | FS | FS | FS | FS | FS | FS |
| Overtime | FS | EX | FS | FS | FS | FS | FS | FS |
| Holiday Worked | FS | FS | FS | FS | FS | FS | FS | FS |
| Paid Leave | FS | FS | FS | FS | FS | FS | FS | FS |
| Pantry Coupons | EX | EX | PS | PS | FS | EX | FS | FS |
| Pantry in Cash | EX | EX | FS | FS | FS | EX | FS | FS |
| Pantry in Kind | EX | EX | EX | FS | FS | EX | FS | FS |
| Profit Sharing | EX | EX | EX | EX | FS | EX | EX | EX |
| Restaurant Coupons | FS | EX | EX | FS | FS | EX | FS | FS |
| Savings Fund Interest and Settlement | EX | EX | EX | FS | EX | EX | FS | EX |
| Scholarship for Children of Workers | FS | EX | FS | FS | FS | EX | EX | EX |
| Scholarship for Workers | FS | EX | FS | FS | FS | EX | EX | EX |
| Seniority Premium | FS | EX | FS | FS | FS | FS | FS | FS |
| Supplemental Earnings: Social Foresight Earnings | EX | PS | EX | FS | FS | FS | EX | EX |
| Uniform Coupons | EX | EX | EX | FS | EX | FS | FS | FS |
| Union Quota paid by Employer | FS | FS | FS | FS | FS | FS | FS | FS |
| Vacation | FS | FS | FS | FS | FS | FS | FS | FS |
| Vacation Premium | FS | FS | FS | FS | FS | FS | EX | FS |
| Variable Earnings | FS | FS | FS | FS | FS | FS | FS | FS |
| Worker Social Security Quota paid by Employer | FS | EX | EX | EX | EX | EX | FS | EX |
| Classification Name | Tab | Tamps | Tlax | Ver | Yuc | Zac |
|---|---|---|---|---|---|---|
| Aid for Birth | FS | FS | FS | FS | FS | FS |
| Aid for Change of Residence | FS | FS | FS | FS | FS | FS |
| Aid for Death and Funeral Expenses | EX | EX | EX | EX | EX | EX |
| Aid for Education | FS | FS | FS | EX | FS | FS |
| Aid for Glasses | FS | FS | FS | EX | FS | FS |
| Aid for Marriage | FS | FS | FS | FS | FS | FS |
| Aid for Meals | FS | EX | FS | EX | FS | EX |
| Aid for Rent | FS | FS | FS | EX | FS | EX |
| Aid for Transportation | FS | FS | FS | EX | FS | EX |
| Attendance and Punctuality Incentives | FS | FS | FS | FS | FS | PS |
| Christmas Bonus | FS | FS | FS | FS | FS | EX |
| Dominical Premium | FS | FS | FS | FS | FS | FS |
| Employer Contribution to Savings Fund | FS | EX | FS | EX | FS | EX |
| Fixed Earnings | FS | FS | FS | FS | FS | FS |
| Gasoline Coupons | FS | FS | FS | FS | FS | FS |
| Healthcare Reimbursement | FS | FS | FS | EX | FS | EX |
| Imputed Earnings: Social Foresight Earnings | EX | EX | EX | EX | EX | EX |
| Incentives | FS | FS | FS | FS | FS | FS |
| Indemnities | FS | EX | EX | EX | EX | EX |
| Other Overtime | FS | FS | FS | FS | FS | FS |
| Overtime | FS | FS | FS | EX | FS | EX |
| Holiday Worked | FS | FS | FS | FS | FS | FS |
| Paid Leave | FS | FS | FS | FS | FS | FS |
| Pantry Coupons | FS | FS | FS | EX | FS | EX |
| Pantry in Cash | FS | FS | FS | EX | FS | EX |
| Pantry in Kind | FS | EX | FS | EX | FS | EX |
| Profit Sharing | EX | EX | EX | EX | EX | EX |
| Restaurant Coupons | FS | FS | FS | EX | FS | FS |
| Savings Fund Interest and Settlement | FS | EX | FS | EX | FS | EX |
| Scholarship for Children of Workers | EX | FS | FS | EX | FS | FS |
| Scholarship for Workers | EX | FS | EX | EX | FS | FS |
| Seniority Premium | FS | EX | FS | FS | FS | X |
| Supplemental Earnings: Social Foresight Earnings | FS | FS | FS | X | FS | EX |
| Uniform Coupons | FS | FS | FS | EX | FS | EX |
| Union Quota paid by Employer | FS | FS | FS | FS | FS | FS |
| Vacation | FS | S | FS | FS | FS | FS |
| Vacation Premium | FS | FS | FS | FS | FS | FS |
| Variable Earnings | FS | FS | FS | FS | FS | FS |
| Worker Social Security Quota paid by Employer | EX | EX | EX | EX | FS | EX |