Employee Payroll Menu

The following sections comprise the Employee Payroll sub-menu. These links are the most common source of payroll information for UTSA employees. Please select one of the following section titles to open/close the pertaining content.

Employee Payroll Information

Earning Statement Definitions

Payroll Office: Earning Statement Definitions

Hazard Pay (HAZ) - Supplemental amount paid in positions eligible; Police Officers

Longevity Pay (LON) - Supplemental amount paid to Full-time non-faculty employees who have 24 months or more of state employment. Longevity Pay is paid at the rate of $20.00 per month per each 24 months of completed service.

Premium Sharing (PSC) - Portion of your insurance benefit costs that is paid by the University. Premium Sharing is a non-taxable fringe benefit.

Withholding Tax - Federal Income Tax Withholding that has been withheld. Calculation of this amount is dependent on the information you provide on Form W-4.

OASDI/MED - Old Age Survivors Insurance is your Social Security and Medicare tax. The amount deducted from your paycheck is matched and paid by the University as a Fringe Benefit.

Retirement - deduction for your contribution to your retirement plan; 7.2% for TRS members and 6.65% for ORP members. Retirement deduction reduces your taxable income applicable to the Withholding tax. University matches contributions of TRS and ORP deductions with 6.8% and 8.5%, respectively, as a non-taxable Fringe Benefit.

Annuity/Deferred Compensation - deduction for your elective Tax Shelter Annuity (403b Plan) or Deferred Compensation (457 Plan)

UTFLEX Medical/Dental - deduction you irrevocably elected to contribute to the Section 125 Plan with which to pay your out of pocket medical expenses.

UTFLEX Dependent Care - deduction you irrevocably elected to contribute to the Section 125 Plan with which to pay your Child Care expenses.

Taxable Gross - equal to Gross Salary + Longevity Pay + Hazard Pay - Retirement - Annuity - Deferred Compensation - all UTFLEX amount - Pre-tax Parking. Taxable Gross amount is used in determining Withholding Tax.

Faculty Information

Payroll Office: Faculty Pay Information

(Effective 9/1/2014)

Faculty Salary Pay Election: Faculty employees have the option to choose a 12-month Salary Election for their 9-month salary appointment.

12-Month Salary Election -Faculty employee who chose the 12-month Salary Election will be paid from September until August of the following year in 12 equal payments.

By acceptance of the 12-month salary election of the faculty employee the following conditions apply:
  1. No salary paid by a grant during the academic year (limitation does not apply to summer contracts salary).
  2. No possibility of applying grant funding for salary during the academic year.
  3. If a faculty employee receives a grant (anticipated or not), faculty will not be able to buy out any of time during the regular academic year.

Termination: If a Faculty employee who selected 12-month Salary Election terminates their employment prior to August 31, all deferred funds will be paid in a lump sum on the next regularly scheduled payroll to the employee.

9-Month Salary Election - Faculty employees who do not choose 12-month Salary Election default to the 9-month Salary Election for their 9-month salary appointment.

When an faculty employee chooses 9-month Salary Election, employee's insurance premiums will be doubled for the months of March, April, and May to pay for June, July, and August insurance premiums.

Irrevocable Election: Internal Revenue Code Section 409a and Deferred Compensation require a 12-month Salary Election must be completed prior to the school year or work period. Furthermore, the election of either the 9-month or 12-month Salary Election is irrevocable during the school year. A Salary Election will remain in effect until a future Salary Election is submitted for a following work year.

Federal Tax Withholding

Federal Income Tax Withholding

General Information: As an employer, The University of Texas at San Antonio is a withholding agent of Federal Income tax to the Internal Revenue Service. Employees are able to modify their W-4 tax information via Employee Self-Service (ESS). The employee may want to speak to their tax preparer to determine how much income tax to withhold from each paycheck.

View SemiMonthly Pay Period Tax Table

View Monthly Pay Period Tax Table

W-4 Information: Per IRS regulations, if a W-4 is not completed in a timely manner, completed incorrectly, or form altered, the Allowance will be defaulted with Single filing status with zero (0) allowances, until a valid W-4 is submitted.

Resources
IRS Withholding Calculator: For more information to guide you on how many allowances you should claim on your Form W-4 IRS Withholding Calculator

Foreign National Payments

Foreign National Payments

Centralized Processing Regardless of the classification of payment, all payments, both wages and non-employee compensation, to Foreign Nationals (all Non-US citizens) are processed through the Payroll Office to ensure proper and special reporting and possible tax withholding.

Start the process as early as possible, contact the Office of International Programs (OIP) regarding your Visiting individual. In some cases, Foreign National Consultants & Independent Contractors are not allowed to receive payment based on their entry Visa.

Purchase Order Restriction Foreign Nationals to receive non-employee compensation are not to be paid via Purchase Order or Non-Purchase Order Voucher. A Service Agreement or specialized agreement must be submitted with the corresponding payment voucher.

Parking Permit Pay Deduction

Parking Permit Pay Deduction

Employees may elect to purchase their Parking Permit via monthly payroll check deductions.

Enrollment & Cancellation

Employees may purchase Parking Permits and via Business Auxiliary Services Department Business Auxiliary Svc.

Cancellation and modifications of Permit Type must be completed in the via Business Auxiliary Services Department before the 15th of the month to affect the current months Monthly payroll. (i.e. changes by April 15th for the May 1st payday)

Taxation

Employees may elect either Pre-Tax or Post-Tax Calculation Parking deductions. Election of Pre-Tax or Post-Tax is a month by month basis. Elections cannot be retroactively elected or cancelled.

Pre-Tax Parking: When an employee selects a Pre-Tax deduction, the tax calculation will reduce the employee's Federal Income Tax Withheld deduction, Social Security (OASDI & Medicare) deduction, and Taxable Income amount which will result in an increase of Net Pay.

Post-Tax Parking: When an employee selects Post-Tax deduction, the deduction is applied after the tax calculation resulting in no change in an employee's Net Pay based on the tax calculation

Recreation Sports Pay Deduct

Recreation Center Payroll Deduction

For our employee's convenience, employees may elect to pay their Recreation Center Membership Dues to the Recreation Center via a monthly payroll check deduction. Membership Dues may include Faculty/Staff Membership, Spouse/Partner Membership, and Locker Rentals.

Enrollment & Cancellation

Employees may join the Recreation Center and enroll in payroll deduction in person at Campus Recreation. Cancellation and modifications of Membership must be completed in the Recreation Center office by the 15th of the month to affect the following Monthly payroll. (i.e. changes by April 15th for the May 1st payday)

Taxation

Campus Recreation payroll deductions are After-Tax deductions. An After-Tax deduction is applied after the tax calculation resulting in no change in an employee's Net Pay based on the tax calculation.

Retirement Programs

Retirement Programs

As a benefits eligible employee of The University of Texas at San Antonio, you are eligible and required to participate in the retirement programs offered by the University of Texas System. These programs permit an employee to set aside a portion of their salary and defer Federal Income Tax withholding on the deferred deductions. Early withdrawal of these funds may be subject to an Early Withdrawal Penalty (See IRS Publication 939)

Retirement Plans

Teacher Retirement System (TRS): TRS is a traditional pension plan and is defined as a Defined Retirement Plan, IRC 401(a)

Optional Retirement Program (ORP): ORP is similar to a 401(k) plan and is defined as a Defined Contribution Plan, IRC 401(b).

UTSaver Voluntary Retirement Savings ProgramsBoth UT Saver and Deferred Compensation plans allow any employee to voluntary contribute additional funds on a tax deferred basis for retirement.
Employees may enroll or manage for their voluntary plans listed below via Retirement Manager. Updates must be completed before the 14th of the month to be effective on the payroll. (i.e. Change by April 13th for May 1st payday. ).

UTSaver Tax Shelter Annuity (TSA) TSA is a defined as an IRC 403(b).

UTSaver Deferred Compensation Plan (DCP) DCP is defined as an IRC 457(b).

Employees leaving the University's employment may defer their unused annual leave payment directly into Deferred Compensation Plan (DCP). There is an IRS restriction that the DCP account must be established before leaving employment. Deferred limitation for 2014 is $17,500 if under age 50, and $23,000 if over age 50.

Visit UT System Retirement web page for more detailed information.

Student FICA Exemption

Student FICA Tax Exemption

Student employees may be eligible for a Social Security (OASI/MED) tax exemption. Students are considered qualified Social Security tax exempt based upon the combination of their enrollment and employment status.

Qualification:For a student employee to qualify for the tax exemption, the student must meet all three of the following criteria.

Enrollment: Student must be enrolled at a minimum of Half-time.

Employment Status: Student must be employed in a Student job position which is a non-career position and not eligible for retirement benefits.

Scheduled Hours: Student must work less than 20 hours per week or not more than 4 1/2 months per year (except 50% Graduate Student titles).

Student Status Fall, Spring or Summer Long Semester Hrs Summer I or II Semester Hrs
Undergraduate 6 3
Graduate 4 3
Ph.D (Dissertation) minimum 1 minimum 1

Determination

Determination of student's enrollment status is confirmed twice each semester. First status date is the 12th class day of the school semester and again on the last day of finals. Wages paid for employment services to the student-employee are eligible for FICA Exemption for all payroll periods of a month or less that fall wholly or partially within the academic term. If a student qualifies on the 12th day of class, Social Security tax exemption will remain in place until the end of the semester. For a student to qualify during a school break of five (5) weeks or less, the student must still be enrolled at least Half-time on the last day of Finals. For school breaks more than five (5) weeks, Social Security Exemption is not available for wages earned during that period.

A Social Security tax exempt student employee will not have Social Security taxes withheld from their paycheck. An exception will occur if there is a payroll period ending prior to the 12th day of class which follows a break of five weeks or more. If the student is qualified by 12th day of class, the tax withheld will be refunded on a following payday.

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