[pps-news] Additional DOS Codes for Payments Subject to Supplemental Tax Withholding Rate When Paid Separately
Roberta Nardico
roberta.nardico at ucr.edu
Fri Aug 1 13:22:47 PDT 2008
August 1, 2008
TO: All Departments
FR: Payroll Office
RE: Additional DOS Codes for Payments Subject to Supplemental Tax
Withholding Rate When Paid Separately
Additional DOS Codes have been added to this information sent to you a
few weeks ago. Please see section I. C. lines 15 through 20.
This information is being sent to you as a reminder due to recent
inquiries regarding the taxation of supplemental wages. In accordance
with the Internal Revenue Service Publication 15 (Circular E, Employer's
Tax Guide) and State of California Employment Development (DE 44MM,
2008 California Employer's Guide), wages made under these Description of
Service codes (DOS) are always subject to the supplemental tax
withholding rates when they're paid separately from the employee's
primary pay schedule.
When supplemental and regular wages are combined for the current month,
the income tax withholding is figured on a single payment. Withholding
will be at the graduated rates based on marital status and allowances
claimed on the W4.
I. If the following DOS codes are paid separately, withholding for
Federal tax is at a flat rate of 25% and 6% for State tax (no other
percentages are allowed)
A. SUMMER SALARY
1. OLN - Additional Compensation-Research
2. OLT - Additional Compensation-Teaching
3. OLS - Additional Compensation-Teaching
4. ADL - Additional Compensation-UNEX
B. OVERTIME
1. OTP - Overtime Premium
2. OTS - Overtime Straight
3. OCT - On Call Time
4. CMP - Comp Time Paid
5. OTH - Overtime At Half
C. OTHER
1. LSI - Lump Sum Incentive
2. SMP - Supplemental Military Pay
3. RIP - Relocation Incentive Pay
4. VTL - Voluntary Term-Lump Sum
5. VTS - Voluntary Term-Severance
6. ITL - Involuntary Term-Lump Sum
7. ITS - Involuntary TRM Severance
8. SAE - Severance-Active-Employee
9. EHA - Employee Housing Allowance
10. FHA - Faculty Housing Allowance
11. MV2 - Moving Expense AP
12. BXC - Academic Student Employee Childcare
13. MOV - Non Exclusive Move Expense-Pay
14. PSZ - Staff Phys Shift Incentive
15. LSP - Lump Sum Payment
16. LSS - Lump Sum Payment (SX unit)
17. LSB - Lump Sum - Base Payroll
18. HON - Honorarium
19. SEV - Severance Pay
20. PTT - Terminal Trip Bonus Pay
D. TRM - Terminal Vacation Payment (supplemental tax withholding
rate in effect whether the payment is paid separately or combined)
II. If the following DOS codes are paid separately, withholding for
Federal tax is at a flat rate of 25% and 9.3% for State tax (no other
percentages are allowed).
A. INCENTIVE/DEVELOPMENT AWARDS
5. TIA - Team Incentive Award
6. SRD - Staff Recognition Development Award
7. PDA - Prof Development Award
8. SPA - Special Performance Award
9. NDI - Non Discretion Award SRDP
10. SAP - Student Award Program
11. LEA - Local Employee Award
12. NDL - Non Discretion Award Local
13. SAL - Student Award Program-Local
14. TIL - Team Incentive Award Local
B. BONUS
1. BON - Bonus (hire & refer)
2. ABP - Student Bonus - SRDP
3. ABL - Student bonus - Local
4. HBO - Hiring Bonus
5. RFB - Referral Bonus
6. SGB - Sign-On Bonus
If you have any questions, please call the Payroll office at X1943.
Thank you,
Roberta Nardico
Payroll Supervisor
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