The Ohio State University uses a paperless system for all paychecks and pay stub information. All faculty, staff and student employees can receive their pay stub information online.
Sample Pay Stub
- This section lists your employee ID#, Pay Group, and if you are eligible (non-exempt) for overtime or not eligible (exempt). It also lists your Business Unit.
- Pay Period Begin and End Dates list the time period for which you are being paid. Biweekly pay is issued two weeks after the pay period end date. Check Number is displayed for all payments, but is only utilized by employees who are receiving a paper check. Otherwise, it is an internal tracking number for Direct Deposits. Check date is the date of payday.
- The Tax Data section includes your tax withholding elections for Federal and State tax. This includes your marital tax filing status, the number of allowances you have elected, and any additional tax amounts you requested to be withheld (defaulted values are Single with 0 allowances). Your work locality is displayed here as well (resident and school district localities will also display if elected).
- The Hours and Earnings section lists your earnings information by type for the Current Pay Period and Year-to-Date. Rate, Hours, and Earnings are displayed. Earnings types include, but are not limited to:
- Regular Earnings
- Paid Leave (including sick leave, vacation and family leave)
- Other Earnings (such as Overtime, Supplemental Compensation, Off Duty, Staff Awards and Bonus pay)
- Fringe Benefits such as Educational Assistance, Tips, Vehicle Reporting, Taxable Gross Income (TGI) which includes Gift Cards, and Athletic Activities you have received from the University which the IRS regards as taxable income. The value of these benefits are added to your earnings and taxes are calculated on them, but they are not added to your net pay as you have already received the benefit.
- Retroactive payments
- Adjustments (which can be a positive or negative amount, depending upon the adjustment being made).
- The Taxes section is an itemization of the taxes that have been withheld for the Current Pay Period and/or Year-to-Date. These can include Federal, State, School District, Local, and FICA Medicare Hospitalization Insurance Tax.
- Before-Tax Deductions are subtracted from your earnings before taxes are calculated and subtracted. Deductions and amounts are listed for the Current Pay Period and Year-to-Date. Examples of Before-tax deductions include medical, dental and vision premiums, retirement contributions for the Alternative Retirement Plan (ARP), Public Employees Retirement System (PERS) or State Teachers Retirement System (STRS), Before-tax retirement service credit purchases, Flexible Spending Account contributions and Parking Fees. See Deductions and Mandatory Garnishments for additional information.
- After-Tax Deductions are subtracted from your earnings after the Before-Tax Deductions and taxes have been subtracted. Deductions and amounts are listed for the Current Pay Period and Year-to-Date. Examples of After-tax deductions include donations to eligible charitable organizations, union dues, Child Support withholding and retirement service credit purchases. See Deductions and Mandatory Garnishments for more information.
- The Employer-Paid Benefits section shows you the University’s cost for your benefits. Costs are listed for the Current Pay Period and Year-to-Date. These are NOT deducted from your earnings. For employees with a taxable amount of Group Term Life Insurance (GTLI), it is displayed in this box as Group Life and is added to your taxable gross income.
- This summary section shows the Current Pay Period and Year-to-Date amounts for Total Gross Pay, Federal Taxable Gross Pay, Total Taxes withheld, Total Deductions withheld, and Total Net Pay. Total Gross may not match the Total Earnings in Box 4 on your paystub due to taxable fringe benefits.
- Net pay is the balance of your pay remaining after taxes and deductions are withheld. It is also referred to as your “take-home” pay.
- This section displays Current and Year-to-Date vacation, sick time, compensatory time and military leave balances. All employees will have 176 hours of military time listed initially, but only service members on active duty may use it. Wexner Medical Center employees will not have their balances displayed here, instead, they will need to login to OneSource.
- The Net Pay Distribution section displays the method in which you receive your pay. If you are enrolled in direct deposit, the account type, name of the financial institution, and the last four (4) digits of the account number are displayed, as well as the amount deposited into your account/s. If you receive a paper check, the check number (also seen in Box 2) will be displayed and indicate Issue Chk.
Deductions taken from your paycheck before taxes include:
Medical, dental, and vision plan premiums you have elected to purchase
Required retirement contributions to the Alternative Retirement Plan (ARP), Ohio Public Employees Retirement System (OPERS), or State Teachers Retirement System (STRS)
Voluntary contributions to 403(b) and 457 Supplemental Retirement Accounts
Voluntary contributions to Flexible Spending Account(s)
Fees for campus parking passes purchased
Other deductions (i.e. pre-tax retirement service credit purchases)
Deductions taken from your paycheck after taxes include:
Charitable donations you choose to make through payroll deductions for the Campus Campaign, the Community Charitable Drive or other charity drives
Life insurance you choose to purchase
Other deductions (i.e. after-tax retirement service credit purchases)
Taxes taken from your paycheck as deductions:
Note: university employees do not pay into Social Security. However, university employees hired after 4/1/86 are required to pay the medicare portion of Social Security.
A garnishment is a court order that directs the university to withhold money that is to be paid to a debtor from your paycheck, and to forward that money or property to the court for payment of a debt you owe. Your wages can be garnished because of debts to creditors, federal and state tax levies, or alimony and child support.
There are two ways you will know that there are garnishments to your paycheck. First, you should receive notification from an agency or court that your wages will be garnished. Secondly, you will be able to see the garnishments itemized on your paycheck.
Child Support - The appropriate County Child Support Enforcement Agency or court will send the university an order if you have had a new child support order filed or a change on a current order.
Chapter 13 Bankruptcy - This type of garnishment stops all creditors that are listed in your filing agreement with the Chapter 13 Trustees from garnishing your checks (stops creditor garnishment only).
Creditor Garnishment - Any Court, Civil Court or Common Pleas Courts can require the university to garnish your paycheck as a result of a court judgement.
IRS Tax Levies - The Internal Revenue Service (IRS) can garnish your paycheck for tax levies the IRS has filed for any purpose such as taxes owed for property and back taxes. If you are married, the filing may be made on whichever person is employed by The Ohio State University.
Student Loan - The Student Loan Guarantor sends notification to garnish your paycheck if you are in default on your student loan.
Consumer Credit Counseling - This is a contractual agreement between you, the debtor, and creditors, to pay an agreed upon amount either monthly or biweekly.
IRS Payroll Deduction Agreements - This is a contractual agreement between you, the debtor, and creditors, to pay an agreed upon amount either monthly or biweekly.