Following is an alphabetical list of earnings types and their definitions, as they appear on the pay statement.

3rd Party Disability

Value of any disability payments made by a third-party; these must be reported on Form W-2 by the University, along with any federal taxes that have been withheld from these payments.

Academic Disability Leave

Supplemental payment to eligible faculty and P & A employees on approved Disability Leave. Use only as directed by Office of Human Resources.

Adjustment Earnings

Value of a previous overpayment that is deducted from later earnings (arrears processing).

Augmentation Overtime

Premium payment for overtime hours worked when employee receives augmentation pay (in addition to regular pay).

Athletic Contract Supplement

Supplemental payment to eligible faculty and Professional & Administrative employees to cover expenses for media, apparel, etc. These earnings are subject to supplemental tax withholding.

Augmentation

Payment for services that are in addition to regular job duties. This includes Honorary Chairs and other related non-service duties. This code can only be used if employee also has regular pay.

Augmentation Retro

Payment to temp/casual appointees for the difference between the old and new compensation rate for augmentation when an increase is applied retroactively.

Bonus/Commission

Payment related to established University policy on bonus and commission payments, contract implementation, or agreed-upon hiring or retention offers. These earnings are subject to supplemental tax withholding.

Boynton Special Payment

Quarterly payment (or adjustment) for service in the emergency room.

Call Back Overtime

Premium payment for hours worked due to emergency conditions as specified in contract or rule book.

Call Back Overtime Retro

Payment for the difference between the old and new compensation rate when an increase is applied retroactively.

Car Allowance

Payment for using a personal vehicle for University business, in lieu of providing a University automobile. Paid only to key employees, as determined by the Office of the President.

Car Leasing Benefit

Value of personal use of a University-provided vehicle. Restricted to Wheel Club.

Career Bonus/Stability

Payment to eligible employees in Bargaining Unit 4 (AFSCME) or Bargaining Unit 3 (Teamsters) made once per year based on hours of service.

Cell Phone Allowance

Supplemental compensation to pay employees for the business use of their personal cell phones.

Club Membership Benefit

Value of University-paid club memberships and related expenditures to the extent that such activities are not each sufficiently documented to be serving a bona-fide University business purpose.

Commutation - UMN

Payments to physicians in company University of Minnesota. Eligible for Faculty Retirement Plan covered salary.

Commutation - UMP

Payments to physicians in company University of Minnesota Physicians. NOT eligible for Faculty Retirement Plan covered salary.

Compensatory Time Payout

Payment for any balance in the Compensation Leave Plan due to termination or department transfer per contract or rule book.

Contract Supplemental Comp

Payment for supplemental contract compensation as agreed to within the terms of the contract.

Death Benefit

Payment of one month's salary of deceased employee made at request of department and per contract or rules book.

Duluth UC/CEE Center

Payment for providing instructional or other services to the Duluth University College.

Evening/Weekend Credit Prgms

Payment for providing instructional or other services for weekend and evening credit programs.

Evening/Weekend Non-Credit Prg

Payment for providing instructional or other services for weekend and evening non-credit programs.

Extended Day Meal Allowance

Supplemental compensation to pay employees for an extended day meal allowance when on University business outside of normal business hours on a recurring basis.

Fellowship/Scholarship

Payments to students and scholars on non-service appointments (These payments are made separately from any wages being paid for services). These are non-qualified payments for scholarships or fellowships. Note: see IRS publication 520 for definition of non-qualified amounts.

Gift Certificate Benefit

Value of any cash-equivalent gift certificate awarded to an employee.

Grad Sch Summer Rsrch Fellow

Payment to an individual receiving a Summer Research Fellowship from the Graduate School. No other appointment may be held during the time frame of the fellowship. Time frames will be either for Summer Session 1, or for both Summer Session 1 and 2.

HCRA Employer Contribution

Health Care Reimbursement Account Employer contribution.

Health Care Savings Plan Contribution

Unused vacation and compensatory time paid directly into a post-retirement health care account for Teamster Unit 3 Bargaining Unit employees separating from the University with 10 or more years of service and 80 or more hours of accrued vacation time.

Holiday Worked

Premium payment at time-and-a-half the hourly rate for hours worked on a University-designated holiday.

Holiday Worked Retro

Payment for the difference between the old and new compensation rate for holiday worked when an increase is applied retroactively.

Holiday Worked-Double Time

Premium payment at twice the hourly rate for hours worked on a University-designated holiday.

Housing Allowance

Payment made to defray out-of-pocket housing costs, as stipulated in the employee contract.

Increment

Payment for educational, research or administrative duties that require a formal, separate appointment. May be tied to non-recurring faculty compensation plan as defined by collegiate area.

Independent Study

Payment for providing instructional or other services for University College independent study.

Late Pay

Payment for hours worked, but not paid, in a previous pay period, and taxed at the supplemental rate.

Layoff Non-Renewal

Payment related to the layoff non-renewal severance agreements for Civil Service, Bargaining Unit, and Professional & Administrative staff. Note: refer to the Layoff Non-Renewal packet from Employee Benefits. These earnings are subject to supplemental tax withholding.

Leave Paid

Payment related to a paid leave of absence.

Military Leave Pay

Eligible employees may get up to 15 working days of paid military leave in any calendar year, while on active military leave.

Morris UC/CEE Center

Payment for providing instructional or other services to the Morris University College.

Morse Alumni

Payments to recipients of the Morse Alumni Outstanding Contribution to Undergraduate Education Award; the Award for Outstanding contributions to Post-baccalaureate, Graduate and Professional Education; and the University of Minnesota Community Service Award.

Morse Alumni Retro

Payment for the difference between the old and new compensation rate for Morris Alumni earnings when an increase is applied retroactively.

Moving Expenses Non-Taxable

Value of employer-paid moving expenses that are qualified, or non-taxable (and reported as code P on Form W-2). For example: reimbursement of travel and lodging costs to move self and dependents from old to new home (excluding the cost of meals).

Moving Expenses Taxable Bene

Value of employer-paid moving expenses that are non-qualified (and subject to all withholding), whether paid to an employee or a third party. Examples: cost of meals while traveling, expenses of a house-hunting trip, and temporary living expenses. These earnings are subject to supplemental tax withholding.

Music Lesson Fees

Payment to faculty for music lessons based upon a specific number of lessons per term.

Non-Qualified Dfd Comp

Payment for non-qualified deferred compensation. These earnings are subject to supplemental tax withholding.

Non-Recurring Lump Sum

Payment made to employee, as part of annual salary plan, in lieu of base salary increase.

On Call

Payment (hourly) to employees who are required to be available to respond to telephone calls or return to work if necessary; it can exceed 80 hours in a pay period.

On Call Retro

Payment for the difference between the old and new compensation rate for on-call earnings when an increase is applied retroactively.

Outstanding Serv/Teach Award

Payment for outstanding employee performance or related service, available to both academic and non-academic staff in units with established procedures which are applied in a uniform and nondiscriminatory manner.

Overload

Payment for professional activities usually paid hourly or by lump sum, such as advising, consulting, article writing, course development/revision, translations, teaching, lectures, special task force/focus group etc. Use if activity WILL put employee over 100% time. Use "Professional Activities Pay" earnings type if payment does NOT put employee over 100% time.

Overtime

Premium payment at one-and-a-half times the hourly rate for hours paid over 40 in a work week, or for designated employees who work more than eight hours a day.

Overtime Adjustment

Payment to compensate for an underpayment of an overtime amount when the overtime rate that was applied needs to be adjusted due to a lump-sum payment (per Wage and Hour requirements).

Overtime Double Time

Premium payment at twice the hourly rate for hours paid over 40 in a work week, or for designated employees who work more than eight hours a day.

Overtime Double and Half

Premium payment for employees who are required to work on a recognized holiday, at two and a half times the hourly rate, starting with the 13th hour through the remaining of the holiday hours.

Overtime Double Time Retro

Payment for the difference between the old and new compensation rate when an increase is applied retroactively.

Overtime Retro

Payment for the difference between the old and new compensation rate when an increase is applied retroactively.

PDA Allowance

Supplemental compensation allowance to pay employees for the ongoing business use of Blackberry and other PDA (Personal Digital Assistant) devices, per University policy.

Performance Fees

Payment for artistic performance.

Phased Retirement

Payment (all) related to phased retirement.

Police Longevity

Payment made each pay period to police officers based on years of service.

Previous Pay Period

Payment for regular hours worked, but not paid, in a previous pay period. It is taxed at the supplemental rate.

Professional Activities Pay

Payment for professional activities, usually paid hourly or by lump sum, such as advising, consulting, article writing, course development/revision, translations etc. Use this earnings type if it does NOT put the employee over 100% time. Use "Overload" earnings type if the activity will put employee over 100% time.

Regents Professor

Payment to recipient of Regents Professor for outstanding contribution to both undergraduate and graduate level education.

Regents/Acad Tuition Benefit

Value of University-paid tuition for: 1) credits taken by employee in a graduate degree program, or 2) if total tuition benefit exceeds $5,250 in a calendar year.

Regular Pay

Payment for base services performed on appointments equal to, or greater than, 20 standard hours a week. Note: See "Regular Pay <20" for regular pay when less than 20 standard hours per week.

Regular Pay <20 Hrs/Lieu Holiday

Payment for base services performed on appointments that are less than 20 standard hours a week, or straight time pay in lieu of holiday pay when the recognized holiday falls on an employee's regular scheduled day off. Sick and vacation time will not be earned. Note: see "Regular Pay " for regular pay when 20 or more standard hours per week are worked.

Regular Retro

Payment for the difference between the old and new compensation rate when an increase is applied retroactively. Note: for hours worked, but not paid, in a previous pay period, see "Previous Pay Period".

Rent Benefit

Market value of University-provided housing or payment of housing costs where housing is determined to be a personal benefit.

Retirement Allowance

Supplemental income paid to eligible retirees through the University Supplemental or Unisex Supplemental programs.

Retirement Contribution

Refund of previous year's retirement contribution. These earnings may be subject to supplemental tax withholding.

Rochester UC Center

Payment for providing instructional or other services to the Rochester University College.

Sabbatical

Payment for faculty sabbatical furlough.

Season Ticket/Passes Benefit

Value of season tickets or passes to events for which there is no documented University business purpose.

Second Sunday

Premium payment for hours worked on the second consecutive Sunday.

Second Sunday Retro

Payment for the difference between the old and new compensation rate when an increase is applied retroactively.

Settlement Award Elig FRP

Payment from settlement award involving backpay that is eligible for Faculty Retirement Plan and subject to all tax withholding; processed through the Office of General Counsel. These earnings are subject to supplemental tax withholding.

Settlement Award NE FRP

Payment from settlement award involving backpay that is NOT eligible for Faculty Retirement Plan, but subject to all tax withholding; processed through the Office of General Counsel. These earnings are subject to supplemental tax withholding.

Shift 2nd Sunday

Premium payment for work that is eligible for shift differential on hours worked on the second consecutive Sunday.

Shift Overtime

Premium payment at one-and-a-half times the hourly shift differential rate for work that is eligible for shift differential, based upon Civil Service rules or Bargaining Unit contract.

Shift Overtime Double

Premium payment at twice the hourly shift differential rate for work that is eligible for shift differential, based upon Civil Service rules or Bargaining Unit contract.

Shift Overtime Retro

Payment for the difference between the old and new compensation rate when an increase is applied retroactively.

Shift Pay - 3rd

Payment for work that is eligible for shift differential, at the third shift rate, based upon Civil Service rules or Bargaining Unit contract.

Shift Regular

Payment for work that is eligible for shift differential based upon Civil Service rules or bargaining unit contract.

Shift Regular Retro

Payment for the difference between the old and new compensation rate for shift regular when an increase is applied retroactively.

Special Payment Elig FRP

Payment approved by the Office of Tax Reporting and Compliance that is miscellaneous and non-recurring in nature, and is included in Faculty Retirement Plan covered salary. These earnings are subject to supplemental tax withholding.

Special Payment - NE FRP

Payment approved by the Office of Tax Reporting and Compliance that is miscellaneous and non-recurring in nature, but is NOT included in Faculty Retirement Plan covered salary. These earnings are subject to supplemental tax withholding.

Special Payment - UMP

Payment to physicians in company University of Minnesota Physicians (UMP) for miscellaneous purposes, including 'Productivity Payment' and moving expenses.

Spousal Travel Benefit

Value of University-paid travel for spouse of University official when spouse's attendance serves no documented official University business purpose.

Summer Research Elig FRP

Payment to non-A-base academic personnel for work outside base appointment term dates. It is included in Faculty Retirement Plan covered salary.

Summer Research NE FRP

Payment to non-A-base academic personnel for work outside base appointment term dates. It is NOT included in Faculty Retirement Plan covered salary.

Summer Session

Payment for providing instructional or other services directly related to the delivery of summer session or intersession courses.

Taxable Benefit/Compensation

Value of miscellaneous taxable benefits or compensation paid by departments on behalf of employees.

Terminal Agreement

Payment (non-recurring) based upon terminal agreement; refer to Terminal Agreement packet from Employee Benefits. These earnings are subject to supplemental tax withholding.

Tool Allowance/Insurance

Payment for purpose of purchasing required tools and tool insurance; usually applicable only to bargaining unit 3 (Teamsters).

UC Other

Payment for providing instructional or other services for University College including UC teaching awards.

UMP - Paid Leave

Payment related to a paid leave of absence for company University of Minnesota Physicians only.

Uniform Upkeep

Payment for the purpose of maintaining uniforms; made once a year, usually only to police officers.

Unpaid Acad Disability Leave

Used with earnings code Academic Disability Leave to make the total (distribution) hours or percent correspond to the job record. The job standard hours must not be reduced. Use only as directed by OHR.

Unpaid Leave of Absence

Used with earnings code Leave Paid to make the total (distribution) hours or percent correspond to the job record. The job standard hours must not be reduced.

Unpaid Phased Retirement

Used with earnings code Phased Retirement to make the total (distribution) hours or percent correspond to the job record. The job standard hours must not be reduced.

Unpaid Retirement Catch Up

Amount of previously paid earnings or hours that was not included in retirement plan deduction calculation.

Unpaid Sabbatical

Used with earnings code Sabbatical to make the total (distribution) hours or percent correspond to the job record. The job standard hours must not be reduced.

Vacation Buy Down

Payment for decreasing an employee's vacation time that is at the maximum accrual when a vacation request is denied.

Vacation Cash Out

Payment for exchanging up to 40 hours of vacation time for pay once a year, at employee's request.

Vacation Payout

Payment for any balance in the Vacation Leave Plan due to termination, per contract or rule book. These earnings are subject to supplemental tax withholding.

Wellness Reward

Payment made to employee for completion of one or more wellness programs provided through University benefit plans.