Search Payroll:

askus icon

Payroll Services

Earnings Statement Glossary

Understanding Your Earnings Statement
A payroll earnings statement is a depiction of your gross pay (i.e. before taxes) and how your paycheck was calculated to arrive at your net pay (i.e. take home pay). Below you find a list of categories and descriptions that may appear on your earnings statement. You will only receive the addition or deduction to your earnings if you are eligible for the category item and/or you have elected the item.

Category Description
Longevity Pay Additional pay that is 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 Additional pay that is automatically provided if you are an eligible 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. Academic student employees in eligible positions (e.g., TA, AI, GRA) 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, 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 (e.g., TAs, AIs, GRAs) will receive 50 percent premium sharing and 50 percent supplemental premium sharing.
University Salary Supplement An amount 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 value of your employer-provided vehicle that was deemed personal use. This amount is included in your taxable income for withholding, Social Security and Medicare taxes. This amount is not added to your gross pay. It is only used in the calculation of your taxable income.
Miscellaneous Taxable The value of your employer-provided benefits, excluding vehicles, that was deemed personal use. This amount is included in your taxable income for withholding, Social Security and Medicare 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 IRS Form W-4. Tax rates for the current year are available on the Payroll Services website.
Social Security The amount of Social Security taxes withheld from your pay as required by the Federal Insurance Contributions Act. These taxes are subject to change by Congress and are assessed up to the established federal wage limit. The current rates and wage limit are posted on the Payroll Services website.
Medicare The amount of Medicare taxes withheld from your pay as required by the Federal Insurance Contributions Act. These taxes are subject to change by Congress and are assessed on all wages. The current rates are 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. Questions related to this may be directed to Payroll Services.
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, Social Security and Medicare taxes.
Charitable Contributions The amount of charitable contributions 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.
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 for the Texas State Employees Union and/or the Texas Public Employee Association.

RecSports—The amount deducted to pay your Recreational Sports membership dues and fees.
Health Insurance The monthly premium for your health coverage if selected. Subtract the premium sharing and/or supplemental 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, Social Security and Medicare taxes.
Dental Insurance The monthly premium for your dental coverage if selected. Subtract the premium sharing and/or supplemental 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, Social Security and Medicare taxes.
Vision Insurance Your monthly premium for vision coverage if selected. This amount is tax-sheltered and excluded from your taxable income for withholding, Social Security and Medicare taxes.
Term Life Insurance Your monthly premium for voluntary term life insurance if selected. This amount is included in your taxable income.
Accident Insurance Your 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, Social Security and Medicare taxes.
Long-Term Disability Your 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 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, Social Security and Medicare 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, Social Security and Medicare taxes.
Insurance Premium Redirect The amount of your out-of-pocket premiums that are tax-sheltered and excluded from your taxable income for withholding, Social Security and Medicare 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, 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, Social Security and Medicare taxes.