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).

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

OTP - Overtime Premium
OTS - Overtime Straight
OCT - On Call Time
CMP - Comp Time Paid
OTH - Overtime At Half 
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
PTT – Terminal Trip Bonus Pay
NDP – Nonqual Deferred Comp Plan
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
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). 

TIA - Team Incentive Award
TIL – Team Incentive Award Local
SRD - Staff Recognition Development Award
PDA - Prof Development Award
NDI – Non Discretion Award SRDP
NDL – Non Discretion Award Local
SAP – Student Award Program
SAL – Student Award Program – Local
LEA – Local Employee Award
PNZ – Physician Incentive Pay
NCA – Non Cash Award
XSC - Star Spot Award - Central Funding
XSL - Star Spot Award - Local Funding


BON – Bonus (hire & refer)
ABP – Student Bonus – SRDP
ABL – Student bonus – Local
HBO – Hiring Bonus
RFB – Referral Bonus
SGB – Sign-On Bonus
TIP – Tail Ins Premium Payment

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