Earnings
- Description
- The type of pay you are receiving. This area may also include any augmentations, one-time awards or other forms of compensation.
- Hours
- If you are paid hourly, your pay period hours are shown.
- Rate
- This reflects your hourly rate of pay for the earnings shown.
- Amount
- This is the gross amount paid for the earnings shown on the current pay statement.
- YTD Amount
- The year-to-date earnings amount is shown on the current pay statement only.
- Total
- This represents the total hours and amounts of all earnings paid this period.& The most current pay statement will also show the year-to-date amounts paid.
Types of Earnings
Jump to:
Earning Type Definitions
- 3rd Party Disability
- Value of any disability payments made by a third-party, both taxable and nontaxable; 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.
- Additional Instruction
- Payment for providing instructional or other services for independent study, evening/weekend credit programs, non-credit programs, and Continuing Education.
- Additional Regular Pay
- Additional regular pay in lieu of cell phone allowance for those eligible employees in bargaining units, UEA faculty, professional in training categories, as well as civil service and P&A employees at their max.
- Adjustment Earnings
- Value of a previous overpayment that is deducted from later earnings (arrears processing).
- Apparel Allowance Benefit
- Value of a merchandise credit provided to certain employees that allows them to acquire apparel and goods directly from an outside vendor.
- 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.
- Call Back Overtime
- Premium payment for hours worked due to emergency conditions as specified in contract or rule book.
- 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.
- 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.
- 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.
- Health Care Savings Plan Contribution
- Certain employee groups, with some exceptions, will have their unused vacation and compensatory time paid directly into a post retirement health care account.
- Holiday Worked
- Premium payment at time-and-a-half the hourly rate for hours worked on a University-designated holiday.
- 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.
- Late Pay
- Payment for any number of hours from other than the immediately preceding pay period. This is taxed according to the IRS supplemental rate method.
- 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.
- Medical Premium Relief Program
- Medical Premium Relief grant program to provide assistance to lower paid employees during a year of high increases in employee contributions to the Uplan Medical Program.
- 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.
- 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.
- 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.
- 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. It is also used for quarterly payments (or adjustments) for service in the emergency room.
- 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, music lessons and performance fees, 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.
- 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 the immediately preceding pay period. Taxes are withheld at the annualized (W-4) 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, music lessons and performance fees, 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.
- Relocation Lump Sum
- One-time lump sum a University department pays to employees to help cover the costs associated with relocating themselves and their families.
- Rent Benefit
- Market value of University-provided housing or payment of housing costs where housing is determined to be a personal benefit.
- Replacement Check
- Replacement of lost check or bank-returned funds. Replacement of check(s) to an employee, that's scheduled to be escheated to the State.
- Retirement Contribution
- Refund of previous year's retirement contribution. These earnings may be subject to supplemental tax withholding.
- Retro Pay
- Payment for the difference between the old and new compensation rate when an increase is applied retroactively for the following types of earnings: Augmentation, Morse Alumni, Regular Pay, and Shift Pay. Note: for hours worked, but not paid, in a previous pay period, see "Previous Pay Period".
- Retro Premium Duties
- Payment for the difference between the old and new compensation rate for the following types of earnings, when an increase is applied retroactively: Additional Duties, Shift Regular,and Second Sunday.
- Sabbatical/Entrepreneurial/Professional Development
- Payment for faculty sabbatical or P & A extended professional development leave.
- 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.
- Settlement Award
- Payment from settlement award involving back pay 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 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.
- Special Payment
- 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).
- 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 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.
Taxable Fringe Benefit Descriptions
Special note about Taxable Fringe Benefits
Taxable Fringe Benefits are not included in the total line for Current Amount and YTD Amount. However, these are included in the Fed Taxable Gross, as shown on the Paycheck Summary.
Employer-provided "non-cash" taxable compensation or fringe benefits, such as employer-provided vehicles, complementary tickets, and graduate level educational assistance, are subject to federal income, state income, social security, and Medicare tax rules. According to Internal Revenue Code Section 1.61-1, all compensation paid to, or on behalf of, an employee constitutes wages subject to income and employment tax withholding, unless specifically excluded by IRS code.
Following is a list of non-cash taxable compensation or benefits, and their descriptions, identified by the University of Minnesota as being subject to tax withholding and Form W-2 reporting as taxable income.
- Apparel Allowance Benefit
- Value of a merchandise credit provided to certain employees that allows them to acquire apparel and goods directly from an outside vendor.
- Car Leasing Benefit
- Value of personal use of a University-provided vehicle.
- 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.
- Gift Certificate Benefit
- Value of any cash-equivalent gift certificate awarded to an employee. Also, see the University policy on Employee Recognition Awards (pdf). Follow the instructions on the Gift Card/Certificate Reporting Form (Excel) to submit taxable amounts to Payroll Services.
- Gross-up Definition
- When the University Department pays an employee's taxes, the amount paid is an employer-provided benefit. The American Payroll Association's Payroll Source explains it this way: The taxes paid on the employee's behalf are taxable income to the employee (each payment of taxes results in more wages and more taxes). The IRS has approved a procedure commonly known as "grossing-up" to calculate the gross payment the employee must receive when the employer pays the employee's taxes. The formula is based on the supplemental rates: Grossed up amount of earnings = Desired payment amount divided by 100% minus total tax %. An example of grossing up a gift or prize with a value of $100: 163.67 = $100 / (100% -(25%+6.25%+6.2%+1.45%)).
- Moving Expenses Taxable Benefit
- 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.
- Rent Benefit
- Market value of University-provided housing or payment of housing costs where housing is determined to be a personal benefit.
- Ticket/Passes Benefit
- Value of season tickets or passes to events for which there is no documented University business purpose.
- Spousal Travel Benefit
- Value of University-paid travel for spouse of University official when spouse's attendance serves no documented official University business purpose.
- Regents/Academic Tuition Benefit
- Value of University-paid tuition for credits taken by employee in a graduate degree program, if total tuition benefit exceeds $5,250 in a calendar year.
- Taxable Benefit/Compensation
- Value of miscellaneous taxable benefits or compensation paid by departments on behalf of employees.
