Payroll Services

Understanding Your Earnings Statement

Not all category items listed below will appear for all employees. You will only receive the addition or deduction to your earnings if you are eligible for the category item and you have selected the item, if required.

Category	Description
Longevity Pay	Automatically provided if you are an eligible full-time employee who has completed 24 months of state service. Eligibility and amounts are available on the HRS website.
Hazardous Duty Pay	Automatically provided if you are an eligible full-time law enforcement employee who has completed 12 months of state service. Eligibility and amounts are available on the HRS website.
Premium Sharing	If you are an eligible employee, this contribution is automatically provided by the state and the university to offset the cost of your university health insurance if selected. The amount is based on your full-time or part-time employment status as of the first calendar day of the month, and your level of coverage. Employee premium sharing amounts are available on the HRS website. Full-time—Employment at 40 hours per week or 100 percent time. Eligible academic student employees are treated as full-time employees for premium sharing purposes. Part-time—Employment of anything less than 40 hours per week or 100 percent time, but at least 20 hours or 50 percent time or more per week. Level of coverage—The health insurance enrollment options, which include Employee Only, Employee and Spouse, Employee and Child(ren), or Employee and Family coverage. If you have waived health insurance, premium sharing may offset the cost of other eligible university insurance coverage (dental, vision, up to $50,000 employee-only term life and accident coverage), if selected, and you have provided proof of other nonstate group health coverage to the Human Resource Service Center.
Supplemental Premium Sharing	If you are an eligible employee, this contribution is automatically provided by the university during your first 90 days of employment, during which time the state does not contribute premium sharing, if you have selected health insurance. After approximately 90 days, this will be replaced by premium sharing in the same amount for all eligible employees except academic student employees. Eligible academic student employees will receive 50 percent premium sharing and 50 percent supplemental premium sharing.
University Salary Supplement	Automatically provided to eligible employees who have continuously been in an eligible status since Aug. 31, 2003 and are currently enrolled in health insurance as a part-time employee, with or without dependent coverage, or as a full-time employee with dependent coverage. This amount is included in your taxable income.
Taxable Fringe Benefit	The portion of the value of your employer provided vehicle that was deemed personal use. This amount is included in your taxable income for withholding and social security taxes. This amount is not added to your gross pay. It is only used in the calculation of your taxable income.
Miscellaneous Taxable	The amount of taxable fringe benefits you received. This amount is included in your taxable income for withholding and social security taxes. This amount is not added to your gross pay. It is only used in the calculation of your taxable income.
Withholding Tax	The amount of federal income taxes withheld from your pay. The amount is based on your taxable income and the withholding allowances you selected on your Federal Form W-4. Tax rates for the current year are available on the Payroll Services website.
Social Security	The amount of Social Security and Medicare taxes withheld from your pay. These are mandatory federal employment related taxes. The Social Security and Medicare rates and wage limit are updated annually and posted on the Payroll Services website.
Retirement	Your mandatory employee contribution to your state retirement program, either TRS or ORP, which is identified on your earnings statement. This amount is a contribution percentage based on your gross salary. Current contribution rates are available on the HRS website. This amount is tax-sheltered and excluded from your taxable income for withholding taxes.
Deferred Compensation	Your voluntary contribution to the UTSaver DCP 457(b) program if selected. This amount is tax-sheltered and excluded from your taxable income for withholding taxes.
Annuity	Your voluntary contribution to the UTSaver TSA 403(b) program if selected. This amount is tax-sheltered and excluded from your taxable income for withholding taxes.
Roth 403(b)	Your voluntary contribution to the UTSaver TSA 403(b) program if selected. This amount is included in your taxable income.
Garnishments and Tax Levies	These deductions from your pay are mandated by a court order. For additional information regarding garnishments, please contact Payroll Services at 512-471-5271.
Parking	The amount deducted from your pay for your employee parking permit as selected when you purchased your permit through University Parking and Transportation Services. If you selected the pretax option, this amount is excluded from your taxable income for withholding and social security taxes.
Charitable Contributions	The amount of charitable contribution deducted from your paycheck. This election was made either during the annual Hearts of Texas Charitable Campaign or through a pledge to the University Development Office.
Miscellaneous Deductions	The amounts deducted from your pay for voluntary elections you have made. You will only see these items on your earning statement if they apply to you. U.S. Savings Bonds—The amount deducted to purhcase a U.S. Savings Bond from the U.S. Treasury Department. TX Prepaid Tuition—the amount deducted from your paycheck for the Texas Tomorrow Fund Prepaid Tuition Plan. Union Dues—The amount of union dues deducted. These deductions are paid to the Texas State Employees Union and the Texas Public Employee Association. Rec Sports—The amount deducted to pay your Recreational Sports membership dues and fees.
Health Insurance	The total monthly premium for your health coverage if selected. Subtract the supplemental premium sharing and/or premium sharing amount(s) from this amount to determine your monthly out-of-pocket cost. This amount is tax-sheltered and excluded from your taxable income for withholding and social security taxes.
Dental Insurance	The total monthly premium for your health coverage if selected. Subtract the supplemental premium sharing and/or premium sharing amount(s) from this amount to determine your monthly out-of-pocket cost. This amount is tax-sheltered and excluded from your taxable income for withholding and social security taxes.
Vision Insurance	Your total monthly premium for vision coverage if selected. This amount is tax-sheltered and excluded from your taxable income for withholding and social security taxes.
Term Life Insurance	Your total monthly premium for voluntary term life insurance if selected. The premiums for employee coverage up to $50,000 are excluded from your taxable income for withholding and social security taxes. The premiums for employee coverage over $50,000 and dependent coverage are included in your taxable income.
Accident Insurance	Your total monthly premium for voluntary Accidental Death and Dismemberment (AD&D) coverage if selected. This amount is tax-sheltered and excluded from your taxable income for withholding and social security taxes.
Long-Term Disability	Your total monthly premium for long-term disability insurance coverage if selected. This amount is included in your taxable income, which means that if benefits become payable due to a disability, the benefits received will not be considered taxable income.
Short-Term Disability	Your total monthly premium for short-term disability insurance coverage if selected. This amount is included in your taxable income, which means that if benefits become payable due to a disability, the benefits received will not be considered taxable income.
UTFLEX Medical	Your monthly deduction for the Medical Expense Reimbursement Account if selected. This amount is tax-sheltered and excluded from your taxable income for withholding and social security taxes.
UTFLEX Dependent Care	Your monthly deduction for the Dependent Day Care Expense Reimbursement Account if selected. This amount is tax-sheltered and excluded from your taxable income for withholding and social security taxes.
Insurance Premium Redirect	The total amount of your out-of-pocket premiums that are tax-sheltered and excluded from your taxable income for withholding and social security taxes. This is not a deduction from your gross pay. It is only used in the calculation of your taxable income. Your out-of-pocket premiums automatically eligible for tax-sheltering include medical, dental, vision, employee term life coverage up to $50,000 and accident insurance premiums.
Long Term Care	Your monthly premium for Long Term Care (LTC) insurance, if selected. This amount is included in your taxable income for withholding and social security taxes.

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