University of Minnesota
Office of Human Resources
http://www.umn.edu/ohr
612-625-2016

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

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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.
Incentive
Incentive payments that are pursuant to employment contracts.
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.