[UCRDBR] Summer Salary Defined Compensation Plan (DCP) W2 Corrections

[Departmental Benefits Representatives]

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July 28, 2025

To:
Department Benefits Representatives (DBRs)
From:
Central HR Benefits Office on behalf of the UCPath Center
Re:
Summer Salary DCP W2 Corrections

DBRs, please share this information via your internal listserv.  Do not reply to this email.  Please
send a separate email with questions to benefits at ucr.edu<mailto:benefits at ucr.edu>.


The UCPath Center advised of a reporting issue affecting Summer Salary Defined Contribution (DC) Plan 403(b) contributions on employee W-2 forms.

Issue Summary:

UC mistakenly reported Summer Salary DC Plan contributions in Box 14 under code DCP. The correct IRS reporting requirement for 403(b) plan contributions is Box 12 with code E.  This is only a W-2 pension plan reporting box issue and does not impact employee taxable income or taxes withheld.  Based on UC Tax Advisor guidance, UCPath will take corrective action for the years open to federal income tax return filing, including 2022, 2023 and 2024 (with 21,605 employees impacted) according to federal income tax correction time limits.

Corrective Action:
UCPath is updating the system mapping to ensure contributions report correctly in Box 12 of W-2 forms going forward.

In addition, UCPath will issue a corrected W-2 form (W-2c) for each impacted employee for the years 2022, 2023 and 2024 to ensure proper IRS reporting.  These corrections are necessary to support employee tax compliance, particularly for those who may have contributed to multiple retirement plans in the same tax year.  This correction will not impact taxable wages, or the taxes withheld.

What to Expect:

  *   UCPath Stakeholder Engagement Managers will provide each location with a list of their impacted employees
  *   UCPath will send a Targeted Mass Email (TME) to affected employees informing them of the issue and the corrective action once the W-2c processes
  *   Employee questions should be directed to the UCPath Center using the information below
  *   W-2c Processing Schedule


*         2024    W-2c available Sept. 5

*         2023    W-2c available Nov. 20

*         2022    W-2c available Dec. 12

UCPath
(855) 982-7284
Monday - Friday from 8:00 a.m. - 5:00 p.m.
ucpath.universityofcalifornia.edu<https://ucpath.universityofcalifornia.edu/>

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