University Payroll Tax

The university’s payroll tax compliance includes remitting the employer (ER) share of payroll taxes and remitting the employee (EE) payroll tax withholding to the federal, state, and local taxing authorities. Payroll tax filings are prepared and filed on a pay-period basis in addition to quarter and annual tax payments and reconciliations.

The university’s compliance also includes ensuring taxable transactions to the employee are included in the employee’s paycheck and are usually related to employee taxable fringe benefits. The IRS and the university’s policies determine the criteria for taxable benefits to employees. The most common examples of taxable fringe benefits include (but not limited to) employees receiving from the university certain gifts, awards, and clothing.

For employee payroll related questions:

The Tax Information site contains employee payroll tax information regarding fellowships, education assistance taxation, forms W-2 and W-4, working outside Ohio, work locality taxation, nonresident alien and additional employee-specific resources.

The Nonresident Alien Taxation page provides additional resources to assist the nonresident alien to comply with U.S taxation. This page includes definitions for resident and nonresident, access to Glacier Tax Prep, and extensive information regarding filing your taxes in the United States.