Supplemental Tax Withholding
DOS codes subject to supplemental tax withholding when paid separately
In accordance with the Internal Revenue Service (2010 Publication 15, Circular E, Employer’s Tax Guide) and State of California Employment Development (2010 DE 44 Revision 36 California Employer’s Guide), wages made under these Description of Service codes (DOS) are always subject to the supplemental tax withholding rates when they’re paid separately from the employee’s primary pay schedule. When supplemental and regular wages are combined for the current month, the income tax withholding is figured on a single payment. Withholding will be at the graduated rates based on marital status and allowances claimed on form W-4.
I. If the following DOS codes are paid separately, withholding for Federal tax is at a flat rate of 25% and 6.6% for State tax (no other percentages are allowed).
| A. SUMMER SALARY ADL - Addl Compensation-UNEX OLS – Addl Compensation-Teaching ACR – Addl Sum Comp –Research ACM – Addl Summer Comp- Misc AMN – Addl Sum Comp-Misc-No DCP ACA – Addl Summer Comp – Admin OEN – Addl Pay –One-11th ARC – ASC-Res-Agency Capped AAC – ASC-Res-Abv Cap/Suppl APA – ASC-Admin-Flat Amt SSC – ASC-Sum Sess- Amt-DCP SSG – ASC – Sum Sess –REG DCP AFN – ASC Misc Flat Rate-No DCP ACF – ASC Misc Flat Rate-DCP B. OVERTIME OTP - Overtime Premium
OTS - Overtime Straight OCT - On Call Time CMP - Comp Time Paid OTH - Overtime At Half |
C. OTHER TRM – Terminal Vacation Payment LSI - Lump Sum Incentive RIP - Relocation Incentive Pay VTL - Voluntary Term-Lump Sum VTS - Voluntary Term-Severance ITL - Involuntary Term-Lump Sum ITS - Involuntary Term-Severance SAE - Severance-Active-Employee EHA - Employee Housing Allowance FHA - Faculty Housing Allowance MV2 - Moving Expense AP BXC - Academic Student Employee Childcare MOV - Non Exclusive Move Expense-Pay PSZ - Staff Phys Shift Incentive LSP - Lump Sum Payment LSS - Lump Sum Payment (SX unit) LSB – Lump Sum – Base Payroll HON – Honorarium SEV – Severance Pay PTT – Terminal Trip Bonus Pay NDP – Nonqual Deferred Comp Plan SVE – Severance Pay-Executive SVM – Severance Pay-Health Science UNT – Uniform Allowance Taxable TVL – Temp Vacation Leave TVH – Temp Vac Hospital BAA – By Agreement Annuity PEI – In-Lieu-Endrsmt/3rd Party ETB – Emp Tips by Agreement ETR – Emp Tips Reported CEL – Cell Phone Expense CE2 – Cell Cash Allowance VSP – Voluntary Separation Program FCA – Fac Consulting – Flat Amount ACX – Add’l Comp-UNEX Flat Amount |
II. If the following DOS codes are paid separately, withholding for Federal tax is at a flat rate of 25% and 10.23% for State tax (no other percentages are allowed).
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A. INCENTIVE/DEVELOPMENT AWARDS
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B. BONUS & OTHER |