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Payroll Employee Guide

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​​You can find more information and links to UCPath specific resources through the main Payroll Resources page.

Employment Verification and Records Request​
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  • Getting Started

    Quick Setup Tips

    • Add your personal email address to UCPath.
      • Allows easy access to your records once your position ends.
      • Provides added security - confirmation emails of changes to your account information also go to your personal email.
    • Add ucpath-notifications@universityofcalifornia.edu to your email contacts so you don’t miss any important communications.
    • Enroll in direct deposit!
    • Enroll in electronic delivery of your W-2/W-2c.
    • Student Employees:
      • Updating your Personal Information in UCPath
        • Use your local or campus address as your Home Address in UCPath.
        • Add a Mailing Address to UCPath using your permanent address to ensure you receive mailings if your local or campus address changes.
    • Watch out for Scam job offers
      • Security Alert: Job scam emails targeting UC Santa Cruz
      • At the start of any school year, scammers target students when they expect them to be seeking jobs. Be aware that these types of scams are targeting UCSC students.
      • Your UCSC email address is listed in the public campus directory, and you may receive many phishing or spam messages from time to time. The UC does not review every email before it lands in your inbox. Google’s filters help block many scams, but they’re not perfect, and some may still slip through.
      • A few tips to stay safe:
        • Be especially cautious with emails from outside the *@ucsc.edu domain. If it does come from an *@ucsc.edu address and seems suspicious, please directly contact the sender by phone or forward the email to the address you find in the campus directory to confirm its legitimacy.
        • If you’re looking for jobs or internships, always use *Handshake*: Handshake Student Resources.


    Q) How do I sign up for direct deposit?
    Q) Where is my paper check?
    Q) Where can I view my paystub?
    Q) Where can I access my W2?
    Q) I need a copy of my paystub or W2 prior to 2020.

    UCPath Frequently asked questions

    The Employee Self Service Job Aid provides instructions for the following:

    • View or update personal information (i.e. name, DOB, SSN, address changes)
    • Request Employment Verification
    • Add or Delete a Direct Deposit
    • Update a Direct Deposit
    • View My Online Pay Stub
    • Change My Federal Withholding
    • Change My State Withholding
    • Enroll in Benefits - Initial Enrollments
    • Enter a Life Event - Birth
    • Enter a Life Event - Marriage
    • View Benefits Summary
    • View Dependent Summary


    Video Tutorial Guides:



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  • Resources
    Resources

    • UCPath​: view paystubs, update personal information, review benefits and more.
    • UCPath@UCSC: Local resources for employees and transactional users including FAQs, news and announcements, training materials, security and access.
    • UCNet: system-wide employment resources including information on the University of Retirement Plan, RASC (Retirement Services), Health and Welfare Benefits, Bargaining Units and Contracts and Personnel Policies.
    • Fidelity: UC Retirement Savings Program information and transactions
    • Employee Toolkit
    • Locate your Timekeeper: Staff
    • Locate Your Timekeeper: Academic
    ​​​    ​ ​​​

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  • Post-Doctoral Scholars

    Post-Doctoral Scholars

    If you are a U.S. citizen or a resident Postdoctoral Scholar who is the recipient of a fellowship (i.e., a PostDoc Fellow or Paid Direct), the following information is intended to provide you with general federal tax rules regarding your award, including your reporting and record keeping responsibilities.

    The following information applies when, according to our records, you are the recipient of a fellowship awarded in connection with your training at the University of California, Santa Cruz. Recipients of such awards include postdoctoral fellows, clinical fellows, and similar recipients. This document provides general information regarding the taxability and treatment of fellowship awards for tax purposes.

    In some cases, the fellowship funds are paid directly to you, while in other cases the funds are provided by a third party on your behalf. For example, an award intended to pay the recipient's expenses may be paid directly to the recipient, or it may be paid by a third party directly to the University and credited to the recipient's University account. In either event, the payment is treated for tax purposes as if it had been made to the fellowship recipient and hence will be subject to the federal tax rules discussed below.

    Applicable Internal Revenue Service (IRS) Basics

    Under Internal Revenue Service (IRS) regulations, a fellowship is not taxable only if the funds are used for required tuition, fees, books, supplies, equipment, or other mandatory fees for classes or enrollment. Any portion of the fellowship used to pay for other expenses (e.g., room and board, travel, health insurance premiums, or other living expenses) must be included in your taxable income for the year. This is the case whether the funds are paid to you directly or to a third party on your behalf. Therefore, be aware that you may have to pay income taxes on the portion of your fellowship used for such expenses.

    Health Benefits Taxability

    Health benefits provided by the University to postdoctoral fellows and their dependents are subject to income tax with respect to the premiums that are paid by the University, less any amounts paid by the recipient. Benefits provided to the domestic partner of a postdoctoral fellow are also taxable whether or not the domestic partner qualifies as a dependent. For more information on the tax treatment of fellowship grants, see IRS Publication 970: Tax Benefits for Education.

    Note: This information is intended only to introduce you to the general tax rules applicable to recipients of fellowships. The University does not provide tax advice. Contact your personal tax advisor with any questions or concerns.

    ​​

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  • Understanding Your Earnings Statement

    Sample Earnings Statement​

    Statement of Earnings

    Understanding Your Paycheck
    ​How to Understand Your Paycheck​

    ​ Contributions and Deduction Descriptions

    1.  Retirement/Savings
    • DCP:
      Part-time, seasonal, temporary employees, and non-exempt student employees participate in the Defined Contribution Plan (the "DC Plan") as Safe Harbor participants. You are automatically enrolled in the DC Plan as long as you are employed by the University of California.
    • UCRP:
      UCRP is a traditional pension plan, providing a predictable level of income when you retire. UC employees who are members of UCRP are governed by the 1976 Tier, 2013 Tier, or 2016 Tier plan provisions.

    2.  Medicare
    Tax withheld by the Federal Government to fund the federal health insurance program.

    3.  Old Age, Survivors, and Disability Insurance (OASDI)
    Tax withheld by the Federal Government to fund the Social Security Program.

    4.  Federal Tax
    Tax withheld by the United States IRS on the earnings of individuals.

    5.  California State Tax
    Tax withheld by the state of California on the earnings of individuals.

    6.  Medical Insurance
    This is your current medical plan deduction. The "Coverage" field indicates who is enrolled in the plan.

    7.  ARAG Legal Insurance
    Prepaid legal insurance plan that can help you with routine preventative or defense matters. This is a voluntary expense.

    8.  Supplemental Life
    Allows for additional financial protection for you and your dependents. This is a voluntary expense.

    9.  Dependent Care Reimbursement Account
    Allows you to pay for eligible dependent care expenses on a pretax, salary reduction basis. This is a voluntary expense.

    10.  Accidental Death and Dismemberment (AD&D)
    Protects you and your family from the unforeseen financial hardship of a serious accident that causes death or dismemberment. This is a voluntary expense.

    11.  Health Flexible Spending Account (FSA)
    Allows you to pay on a pretax, salary reduction basis for eligible health care expenses. This is a voluntary expense.

    12.  Parking Deduction
    This is your parking deduction amount. For questions relating to your parking amount, please contact the TAPS Office, (831)459-2190, taps@ucsc.edu. This is a voluntary expense.

    13.  Supplemental Disability
    Protects you against a loss of income due to a pregnancy or a disabling injury or illness. This is a voluntary expense.

    14.  United Way
    Charitable donation. This is a voluntary expense.

    15.  PE/REC Fee
    Office of Physical Education, Recreation and Sports (OPERS) membership fee. This is a voluntary expense.

    16.  403(b) Plan
    Savings and investment plan managed by Fidelity. This is a voluntary expense.

    17.  457(b) Deferred Compensation Plan
    Savings and retirement plan managed by Fidelity. This is a voluntary expense.

    18.  Medical Contribution
    Amount the University pays for your medical insurance.

    19.  Dental Contribution
    Amount the University pays for your dental insurance.

    20.  Vision Contribution
    Amount the University pays for your vision insurance.
    ​​
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  • Inquire about a Missing/Lost paycheck

    If you have not received an expected paycheck:
    If you have a lost or expired paycheck that needs to be reissued:

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  • Introduction to Pay Cycles

    UCSC has two pay cycles: monthly and biweekly.

    Monthly employees are paid once a month. There are twelve paydays within a calendar year. Most monthly paid employees are classified as exempt by the Fair Labor Standards Act (FLSA) and do not report hours worked on a daily basis.

    Biweekly employees are paid every two weeks. There are typically 26 paydays within a calendar year. The biweekly pay cycle is used at our campus to process pay for most hourly paid employees classified as non-exempt by the Fair Labor Standards Act (FLSA), the wage and hour law that covers the University. A classification of non-exempt provides an employee's job with overtime eligibility and wage and hour protections as defined by the regulations within the FLSA.

    Payroll Calendars

    ​

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  • FLSA and Compliance

    FLSA Regulations

    The United States Department of Labor (DOL) is the agency that interprets and enforces the FLSA. This agency occasionally issues rulings that update FLSA regulations, including updates to the earnings threshold.

    Compliance

    The University of California is obliged to comply with the FLSA provisions, therefore, employees identified as non-exempt under FLSA regulations will be assigned to the biweekly pay cycle and report hours worked. Employees who are non-exempt are eligible to earn overtime at a premium rate for any time reported over 40 hours within a standard work week (Sunday to Saturday). Overtime must be preapproved by the employee’s supervisor.

    Employees who are exempt do not accrue overtime and do not report hours worked. Instead, these employees report usage of accrual balances when used.

    ​

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  • When Changing from Biweekly to Monthly Pay

    Pay Frequency

    • Monthly paid employees will receive 12 paychecks in a year, whereas biweekly paid employees receive 26 paychecks in a year.
    • Paydays will occur every month, on or around the first of each month.
    • It is important for UCSC Employees who are moving to the monthly pay cycle to examine the timing of expenses and pay, and to take action if a shortage in cash flow income is identified.

    Timing of Payroll Deductions

    • Monthly health benefits and other fixed amount deductions will be taken out in full from each paycheck.
    • Percentage based deductions will be taken from every paycheck.
    ​

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  • Overview

    This section of the Employee Guide provides detail on maximum vacation information for Staff Employees **.

    • ** This information does not pertain to Academic employees.


    These guide steps provide all of the information to understand the following:

    • Vacation Maximum thresholds by Policy and/or Collective Bargaining Agreements
    • Exceptions to Maximum Thresholds
      • Criterion for requesting an exception


    Timekeepers are also available to assist with any questions.


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  • Request an Exception

    All extension requests must be completed, appropriately approved and received in Payroll Administration & Timekpeeing (PAT) PRIOR TO reaching the maximum vacation threshold.There are only four reasons why an extension to the maximum vacation threshold can be extended (see below):

    1. Temporary or unexpected reductions in unit staffing levels;
    2. Critical time-sensitive projects or events that prevent employees from taking vacation;
    3. Long term vacancies, which cannot be filled and which impact department operations;
    4. Unplanned leaves during the same period of time.

    Unit head approval is necessary to approve an exception request.

    To find the maximum extension period allowed by policy and/or collective bargaining agreement, please see the Policy and Contract Information to view your specific extension period. To request an exception, please download, review and legibly complete the Max Vacation Exception Request document, obtain the appropriate approvals and send the document as a PDF to the Max Vacation email address [ max-vacation-group@ucsc.edu ].

    Once the exception request is received, it will be reviewed, approved or denied within 10-business days. If approved, vacation accrual will be extended retroactive to request date, up to the maximum allowed by policy and/or collective bargaining agreements.

    Once the exception period has ended - vacation accrual will be suspended until the employee is once again below their maximum threshold.

    ​​​​
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  • Policy and Contract Information

    The information below identifies maximum vacation threshold exception and noticing periods for policy covered and employees covered by collective bargaining agreements.

    This data should be used as a guide when requesting exceptions to the maximum threshold.

    Policy/Contract Notification Period Extension Period if Exception Granted
    PPSM (99) 60 working days prior 4 months
    CX (Clerical) 60 days prior 4 months
    DX (Physicians, Podiatrist & Dentists) 3 months prior 4 months
    Requests made at least 30 days prior to reaching maximum will not be denied.
    EX (Patient Care) 60 calendar days prior Excess vacation placed in CTO bank if EE requested to use vacation a minimum of 30 days prior to reaching maximum.
    HX (Residual Health Care) 60 days prior 3 months
    K7 (Skilled Crafts) Contract does not have a maximum vacation provision.
    UCSC local guidelines provide a courtesy notice dovetailing to PPSM policy 60 working days prior.    		 UCSC local guidelines provide a courtesy extension period dovetailing to PPSM policy of 4-months.
    NX (Nurses) 90 days prior 3 months
    PA (Police) 60 days prior 4 months
    RX (Research) 60 days prior 4 months
    SX (Service) 60 days prior 4 months
    TX (Technical) 60 days prior 4 months
    ​​
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  • Notification Email Template (Non-CruzPay Users)

    If the employee does not use CruzPay to report their time, the template below should be used by Timekeepers to notify the employee and their supervisor that they will reach their maximum vacation accrual within 60 to 90 days. per PPSM policy and collective bargaining agreements.

    Note: extension periods must dovetail to policy and collective bargaining agreements.


    Copy and Paste into email client:

    *********************************************************************************************************

    Dear [Recipient Name]:

    RE: Reaching Maximum Vacation Accrual Threshold


    NAME (copy/paste from UCPath)
    EID (copy/paste from UCPath)
    DATE (date email communication sent)

    This notice is to inform you that you will soon reach your maximum vacation accrual.

    Please review the information on the Maximum Vacation Webpage to understand your options and responsibilities. Note: If the hyperlink does not work, you can copy/paste the site information into your browser window.

    Note: If you do not take action, your vacation accrual will be suspended once your maximum accrual threshold has been reached.

    Sincerely,

    [Your name / title]

    Cc:

    • Supervisor
    • Unit Head
    • File

    *******************************************************************************************************

    ​​

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  • Leave Factor Information
    ​

    Leave Accrual Factors: Monthly & Biweekly Paid Staff Employees

    PSS 1-10 years/ Represented 1-10 years

    Maximum
    Vacation
    Accrual    		 Vacation
    Accrual
    Factor    		 Sick
    Accrual
    Factor    		 Monthly - MWH
    Biweekly = Quadraweekly**    		 Vacation Accrual:
    100% Equivalent    		 Sick Accrual:
    100% Equivalent
    2400.0576920.046154160-hour/20-day month9.2307207.384640
    2400.0576920.04​6154168-hour/21-day month9.6922567.753872
    2400.0576920.046154​
    		176-hour/22-day month10.1537928.123104
    2400.0576920.046154184-hour/23-day month10.6153288.492336
    2400.0576920.046154160-hours Quadriweekly9.2307207.384640

    SMG 0-5 years / MSP 0-5 years / PSS 10 - 15 years / Represented 10-15 years

    Maximum
    Vacation
    Accrual    		 Vacation
    Accrual
    Factor    		 Sick
    Accrual
    Factor    		 Monthly - MWH
    Biweekly = Quadraweekly**    		 Vacation Accrual:
    100% Equivalent    		 Sick Accrual:
    100% Equivalent
    2880.0692310.046154160-hour/20-day month11.0769607.384640
    2880.0692310.046154168-hour/21-day month11.6308087.753872
    2880.0692310.046154176-hour/22-day month12.1846568.123104
    2880.0692310.046154184-hour/23-day month12.7385048.492336
    2880.0692310.046154160-hours Quadriweekly11.0769607.384640

    SMG 5-10 years / MSP 5-10 years / PSS 15-20 years / Represented 15-20 years

    Maximum
    Vacation
    Accrual    		 Vacation
    Accrual
    Factor    		 Sick
    Accrual
    Factor    		 Monthly - MWH
    Biweekly = Quadraweekly**    		 Vacation Accrual:
    100% Equivalent    		 Sick Accrual:
    100% Equivalent
    3360.0807690.046154160-hour/20-day month12.9230407.384640
    3360.0807690.046154168-hour/21-day month13.5691927.753872
    3360.0807690.046154176-hour/22-day month14.2153448.123104
    3360.0807690.046154184-hour/23-day month14.8614968.492336
    33​60.0807690.046154160-hours Quadriweekly12.9230407.384640

    SMG 10+ years / MSP 10+ years / PSS 20+ years / Represented 20+ years

    Maximum
    Vacation
    Accrual    		 Vacation
    Accrual
    Factor    		 Sick
    Accrual
    Factor    		 Monthly - MWH
    Biweekly = Quadraweekly**    		 Vacation Accrual:
    100% Equivalent    		 Sick Accrual:
    100% Equivalent
    3840.0923080.046154160-hour/20-day month14.7692807.384640
    3840.0923080.046154168-hour/21-day month15.5077447.753872
    3840.0923080.046154176-hour/22-day month16.2462088.123104
    3840.09240.0462184-hour/23-day month16.9846728.492336
    3840.0923080.046154160-hours Quadriweekly14.7692807.384640

    Sick Leave Only

    Sick
    Accrual
    Factor    		 Monthly - MWH
    Biweekly = Quadraweekly**    		 Sick Accrual:
    100% Equivalent
    0.046154160-hour/20-day month7.384640
    0.046154168-hour/21-day month7.753872
    0.046154176-hour/22-day month8.123104
    0.046154184-hour/23-day month8.492336
    0.046154160-hours Quadriweekly7.384640

    *Check applicable policies and CBA's for accrual maximums for part time employees and conditions in which an employee may be permitted to accrue vacation above the maximum.

    **For a Biweekly employee, the leave accrual period is four weeks or 160 hours/20 days at Full Time (Quadriweekly). For a Monthly employee, the leave accrual period is one calendar month.

    ​​​

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  • CruzPay Information

    Employees Nearing Max Vacation Status

    With UCPath being the office of record for accruals, the information below explains what to expect when you are nearing your maximum vacation balance in UCPath.

    During the period employees are less than 1-accrual period from reaching their maximum vacation balance and have reported takes in the previous period (month/Quadraweekly), they should expect to receive a partial accrual. This is because any takes reported for the prior period (month/Quadraweekly) have not yet been deducted from the UCPath accrual bank. There will be a re-calculation of the following period (month/Quadraweekly) after which the prior month's takes are finally recorded by UCPath.

    Employees who did not have any takes in the prior period (month/Quadraweekly) will not have the partial accrual re-calculated, because there were no takes to reconcile. Unless the employee has followed the maximum vacation exception process, the missed accrual will be lost to them.

    An extension bank is required to prevent loss of accruals.

    When you are within the maximum vacation notification period, CruzPay will fire an exception message informing you. Once this message fires, you will need to acknowledge it by clicking the Acknowledge box. The exception provides information on accessing this site for more information.

    If you are granted an exception to the maximum vacation threshold, you should be working with your supervisor on a plan to bring your vacation balances below the maximum. The following steps should be followed to report vacation hours during the extension period.

    exceptionclick to view full size image

    Please Note: UCPath is the office of records and its best practice to review your balances from the Dashboard once signed into UCPath.

    exceptionclick to view full size image

    Once you reach the maximum threshold, CruzPay will no longer accrue vacation hours for you.

    Once the exception is granted, your Timekeeper will work with UCPath to generate the Vacation Extension Hours bank in your Time-Off Balances tab on your timesheet.

    exceptionclick to view full size image

    Please Note: UCPath is the office of records and its best practice to review your balances from the Dashboard once signed into UCPath.

    exceptionclick to view full size image

    You will also see these hours in UCPath as shown below.

    exceptionclick to view full size image

    Reporting vacation hours taken:

    • Use the Vacation Taken paycode to report the number of elapsed hours you are using each day. (Exempt employees report absences in whole-day increments.)
    • Save the entry.

    Hours in the Vacation Extension Hours bank must be used before hours are deducted from your Vacation Bank.

    Once your extension period has ended and you have not reduced your balance below the maximum, future vacation accruals will be suspended until you are below your maximum.

    Accrual and/or usage posting timing in CruzPay:

    Biweekly:

    Biweekly employees: Leave takes (e.g. VAC, SICK) are sent to UCPath shortly after the close of each pay period (typically 3-4 days). UCPath processes the leave takes (used) within 10 days of the close of the pay period (+/- a couple days). Leave Accruals are generated by UCPath once per Quadriweek period (two BW cycles = 1 Quadriweek period), within 10 days (+/- a couple days) of the end of each Quadriweek. These leave accruals are then posted to CruzPay within 1-3 days (11-13 days after the end of each Quadriweek), and are able to be used retroactively to the first day of the Quadriweek after they are earned.

    Monthly:

    Monthly employees: Leave takes (e.g. VAC, SICK) are sent to UCPath the month after they are used, around the 20th (+/- a couple days). UCPath processes them 10-15 days later, between the first and fifth of the next month. UCPath will therefore have a record of your leave around the 5th of the month (+/- a couple days), two months after you took the leave. Example: vacation taken in December is submitted by the employee by December 31. Supervisors approve by January 2. The December takes are then sent to UCPath on or around January 20. UCPath processes these December takes between February 1-5. Monthly employees can therefore expect to see leave usage updating leave balances within 2 months of using the leave.

    For frequently asked questions regarding accruals, please visit Accruals in the CruzPay Frequently Asked Questions guide or contact your timekeeper.​

    ​
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  • W-2 Wage and Tax Statement

    If you did not enroll to receive an electronic W-2, then your W-2 is mailed by UCPath on or a few days before January 31st to the address on file with UCPath.

    You can also access an electronic copy of your documents through the UCPath portal.

    Use the UCPath Employee Self Service Portal to view and download your W-2 Wage and Tax Statement.

    If you experience issues when logging in, please contact UCPath at 855-982-7284.

    • Log in to UCPath.
    • From the Dashboard, click on the Income and Taxes menu.
    • Under Tax Statements, click on View Online W2/W2-C.
    • To download the PDF, click “View Form”, depending on your browser settings.
      • The PDF will open in a new tab. Select the download icon to save it.
      • A popup will appear where you can download the PDF.
    • A Video Tutorial is available here.

    If you are a former employee, please review the following links for portal guidance:

    Use the UCPath Employee Self Service Portal to enroll to receive an electronic W-2 Wage and Tax Statement.

    • Log in to UCPath.
    • From the Dashboard, click on the Income and Taxes menu.
    • Under Tax Statements, click on Enroll to receive W2/W2-C.
    • Check the box as preferred and click Submit.
      • You are already enrolled if the checkbox line reads "I withdraw my consent to receive electronic W-2/W-2c forms".
      • You are NOT currently enrolled if the checkbox line reads "I consent to receive electronic W-2/W-2c forms".

    Use AYSO to retrieve a historical electronic W-2 Wage and Tax Statement (prior to 2020).

    Please contact UCPath or payhelp@ucsc.edu with general W-2 questions.


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  • W-4 and Tax Withholdings

    Default withholding allowance​

    Beginning in 2020 The IRS has issued a new Form W-4 which will make accurate withholding easier for employees. The revised form implements changes made following the 2017 Tax Cuts and Jobs Act, which made revisions affecting taxpayer withholding. The redesigned Form W-4 no longer uses the concept of withholding allowances, which was previously tied to the amount of the personal exemption. Due to changes in the tax law, personal exemptions are currently not a central feature of the tax code.

    Tax exemption from withholding W-4 / DE-4

    • To claim exemption from Federal and State withholding tax, file a W-4 form by February 15th of each year.
    • Tax will be withheld at the maximum rate of Single, 0, if the employee fails to file a new W-4 timely.

    IRS Rules for claiming exemption from withholding

    All of the following IRS requirements must be met in order to claim exemption from withholding (See W-4 form for complete instruction):

    • You had no income tax liability last year and had a right to a refund of all federal income tax withheld (if any).
    • You expect a refund of all federal income tax withheld because you expect to have no tax liability.

    Updating your W-4 Tax Withholdings

    If you claim exempt status and your wages are expected to exceed ​the weekly limit set by the IRS, the Internal Revenue Service may request submission of your record of W-4 status.

    1. Log in to UCPath
    2. Click Income and Taxes from the top menu.
    3. Under Tax Statements, click Federal Withholding (W-4) and/or CA State W-4 (DE-4).

    ​Video Tutorial: Updating Your CA W-4 in UCPath
    ​Video Tutorial: Updating Your Federal W-4 in UCPath

    Living Outside California

    Employees who live outside of California can also change their tax withholding to align with their state of residence.

    1. Log into UCPath
    2. Click Income and Taxes from the top menu.
    3. Under Tax Statements, click Out-of-State Tax eForm.

    Step-by-step UCPath Instructions​​​​​

    Online Tax Resources


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  • Imputed Income

    Employee Taxes on Imputed Income and How These Taxes are Deducted

    Imputed Income is the value of non-cash benefits that employees may receive. This includes, but is not limited to, services provided at below market rates, moving reimbursements, and benefits for domestic partners.

    The imputed income is reported to the IRS as Other Income and is subject to the following taxes, which are deducted from the employee’s paycheck through the campus Central Payroll:

    • Medicare: 1.45% (or 2.35% if income over $200K)
    • OASDI: 6.2% with $128,400 income limit
    • Federal income tax according to employee’s W-4 elections
    • State income tax according to employee’s W-4 elections

    Benefits for Domestic Partners and Non-Tax dependants

    The value of UC’s portion of your medical, dental and vision coverage for anyone who is not your tax dependent is considered imputed income and may be subject to FICA (Social Security and Medicare) taxes, federal income tax and any other required payroll tax.

    Information on your benefits taxability can be found here.


    Moving-related Reimbursements

    The total amount of moving expenses reimbursed to you and/or paid to a third-party vendor on your behalf is considered to be

    • Taxable income to the appointee,
    • Subject to applicable federal income, Social Security and Medicare tax withholding, and
    • Reportable to the Internal Revenue Service.

    Your unit is advised to consult with Accounting Services Director Ed Moran if it is faced with a relocation situation involving the payment and/or reimbursement of moving expenses.


    Bright Horizons Back Up Care

    UCSC’s Back-up Care Program helps all UCSC students and employees access subsidized in-home and center-based dependent care. However, since the care is provided at a cost less than the market rate for these services, the difference between the market rate and the benefit user’s cost is treated by the IRS as additional income and is taxable. The employee or student who uses the Back-up Care Program will be required to pay taxes on the imputed income or nonqualified scholarship corresponding to the hours of care used. 

    Bright Horizon’s Imputed Income displays as “Fair Market Value - Taxable” on pay statements.

    Questions can be directed to Bright Horizons at 877-BH-CARES.


    Imputed Income Calculations 

    Imputed income = UC Santa Cruz’s cost of the care minus the employee's co-payment.

    The following example illustrates how the imputed income is calculated if a UCSC employee uses 5 hours of in-home care back-up care services:*

    UC Santa Cruz’s cost of care = $25.00 x 5 hours = $125.00
    Cost of service to an employee for in-home care = $4 an hour co-pay x 5 hours = $20 
    The imputed income is $105.00, which is the difference of $125.00 minus $20
    *For a student employee, the cost of service for in-home care = $2 an hour co-pay x 5 hours = $10, and the imputed income is $115.00.


    Nonqualified Scholarship or Fellowship

    A nonqualified scholarship or Fellowship is any amount received by an individual for incidental expenses such as room and board, travel, research, moving, and expenses for equipment and other items not required for either enrollment or attendance in a course of instruction. The costs of benefits provided by the University also represent additional non-qualified amounts. 

    Nonresident aliens are subject to different reporting and withholding requirements than U.S. citizens and resident aliens. All non-wage payments made to a nonresident alien that have been determined to be taxable are subject to income tax withholding at a 30 percent rate. However, a special 14 percent rate applies to any taxable scholarship or fellowship grants paid to F or J visa holders. Payments for expenses other than those specified above (e.g., room, board, or incidental expenses) are subject to Federal income tax withholding at 14 percent, unless a tax treaty exception applies, and must be reported on Form 1042-S (see Section V.B.3. below). Payments for immigration related expenses are also subject to withholding. Refer to AMC T-182-27, for information on immigration-related expenses (e.g., expenses for visa applications and renewals for J, H, O, and TN visa holders and expenses to obtain temporary or permanent residence status) paid on behalf of University employees, prospective University employees, and other individuals. 

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  • Foreign Nationals

    When to File

    • Nonresident alien employees are required to file a new W-4NR/DE-4 Form with their payroll office annually in January.
    • Nonresident alien employees must also inform the University in writing of any change in status during the calendar year and complete a new UCW-4NR/DE4 Form.

    How to File

    • Submit the new UCW-4NR/DE4 Form directly to your unit, or send your completed form to the Payroll Office.

    Annual Verification

    Foreign National employee's should log into the GLACIER Nonresident Alien Tax Compliance System annually to verifiy and/or update residency status.

    • GLACIER will generate the appropriate documentation, which should be forwarded directly to the Unit GLACIER Administrator.
    • See Payroll Coordinator Guide: Foreign Nationals for further information regarding the GLACIER process.

    The Unit GLACIER Administrator will review documentation for change in status, and forward appropriate documentation to the Payroll Office. If there has been no change in status, no further action is required.


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  • Postdoctoral Scholar - Fellow Payments

    The University is not required to withhold or report Fellowship/Scholarship income for Postdoctoral Scholars that are U.S. citizens or U.S. resident aliens.

    Fellowship and Scholarship payments made to nonresident foreign nationals must be reported on 1042-S form; this form is available in Glacier in mid-February.

    Following is a list of Visa types and applicable Federal withholding:

    Title Code Alien Type Visa Type Federal w/h %
    3253
    Nonresident
    J1
    14%
    3253
    Nonresident
    F1
    14%
    3253
    Nonresident
    all others
    30%
    3253
    Nonresident
    blank
    30%

    Note: Health benefits provided by the University are subject to U.S. income tax with respect to premiums that are paid by the University.  Taxes are collected monthly by the Payroll Office and the amounts are reported on 1042-S forms.  U.S. citizens, permanent residents and residents for tax purposes are not subject to withholding or reporting. However, they are expected to report imputed income on their annual tax returns.

    ​
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  • Postdoctoral Scholar - Employee Payments

    Federal tax elections on W4 forms is restricted to "single" marital status with one exemption, plus an additional flat amount that is added for calculating tax.

    • The W2 from reports the federal and state taxable income and is available on UCPath.
    ​
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  • Retirees

    Retiree payment and reporting is adminstered by the UC Retirement System (UCRS) Office located at the Office of the President.

    ​
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  • Requesting Employment Records

    How to submit a Records Request in UCPath:

    To request records, navigate to the Records and Data Request page within UCPath. Then follow these steps:

    1. Enter the desired Date Range of Record Requested.
    2. In the Type of Record section, select the Type of Request.
      • Note: A separate Records Request must be filed for each type of request.
    3. Provide a Reason for Request and in the Detail field, provide as much information as you can to support this request.

    A submission confirmation page will appear once the eForm has been completed and submitted. UCPath Center will mail the requested documents to the address provided on the Records and Data Request form.

    Note: Employees can still access earnings information up to 18 months prior to December 31, 2019 through AYSO.

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  • Current/Recent Employment Verification (2020 - Current)

    The Work Number Employment and Income Verification
    Letter of Employment
    Employment Summary Report ​ Student Employment Verification
    Verifying Credits/Units for Academic work

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  • Previous Employment Verification
    Verification of Previous Employment (2019 and previous)
    • Complete the Previous Employment Verification Form. 
    • Turnaround time for the basic Previous Employment Verification is two weeks from receipt of the form.
    • The following information is supplied from a previous employment verification
      • Hire date
      • Separation date
      • Title
      • Historical gross earnings available upon special request

    Note: If historical gross earnings from 2005 through three years prior to current date is needed, indicate what years on the form.  Turnaround time for Previous Employment Verification with historical gross earnings request is three weeks from receipt of form.

    Please contact payvoe@ucsc.edu with any questions.​
    ​​
    ​​​​
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  • Direct Deposit FAQs

    Q) Why do I need Direct Deposit?
    Q) How does Direct Deposit work?
    Q) Is Direct Deposit safe?
    Q) Does my bank participate in this system?
    Q) How are my payroll deductions handled?
    Q) What if my bank is experiencing financial trouble? Should I cancel my direct deposit agreement?
    Q) How do I sign up for Direct Deposit?
    Q) How long will it take for my direct deposit authorization to become effective?
    Q) I changed my account number, but not my bank. Do I still need to change my direct deposit information?
    Q) I closed my active account and opened a new account at a new bank. What do I need to do?
    Q) When is the best time to make changes to my account on UCPath to assure that my funds will go to my new account?
    Q) Why is UCPath asking to verify my account number?
    Q) Why did my direct deposit information disappear/deactivate in UCPath?

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  • General Paycheck FAQs

    Q) When are wages paid?
    Q) I was not paid for all the hours that I worked.
    Q) I recently got married; how will this affect my taxes?
    Q) My same-sex partner and I are not married; how does that affect my taxes?
    Q) What are the mandatory deductions that are taken from my wages?

    Notice: University policies, procedures and applicable collective bargaining agreements shall supersede information in this document or elsewhere on this site.​


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  • GLACIER FAQs

    Q) What is GLACIER?
    Q) Do I need a GLACIER record?
    Q) How do I access GLACIER?
    Q) Where and when can I access GLACIER?
    Q) What should I do if I forget my user name and password?
    Q) Who can I contact if I need help with my GLACIER Tax Record?
    Q) Can I complete my GLACIER record before I arrive in the United States?
    Q) How long does it take to complete my GLACIER Tax Record?
    Q) If I make an error what can I do?
    Q) Who does not need to complete a GLACIER Tax Record?
    Q) A foreign national has applied for an ITIN/SSN, but has not yet received it.  Can the visitor fill out a GLACIER record?
    Q) If a Foreign National disagrees with GLACIER’s Tax Summary Report determination, what should they do?
    Q) How will I receive my 1042S (Foreign Person’s U.S. Source Income Subject to Withholding) tax form at year end?
    Q) Will Glacier Tax Prep (year end tax software) link with GLACIER to help me produce my year end taxes?

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  • Separation FAQs

    Q) If an employee has two appointments and only one appointment ends, does the law apply to the terminating employment?
    Q) Can a department extend an employee's appointment in order to obtain additional time to submit final hours worked?
    Q) Does California Assembly Bill 2410 apply to Inter-location Transfers?
    Q) Does California Assembly Bill 2410 apply to distributions of retirement funds?
    Q) Should an employee be asked to sign a release after receiving the final check?
    Q) How does the law related to retroactive wages resulting from a collective bargaining agreement?
    Q) How is tax calculated on final pay?
    Q) Are employees that work out-of-state covered by California Assembly Bill 2410?
    Q) How should the Department handle delivery of the final check when an employee is dismissed at the end of an investigatory leave?
    Q) Can the final check be attached to the dismissal letter and mailed to the employee?
    Q) What if an employee is dismissed with no notification (i.e. misconduct) and a check needs to be generated the same day?
    Q) Can an employee elect to have deductions to investment account plans (salary deferrals) from final pay?
    Q) Can an employee elect to have deductions to investment account plans (salary deferrals) from terminal vacation pay?

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  • W-2 FAQs

    Answers to most W-2 questions and other payroll issues are available on the UCPath​ website.

    Q) Why does my W-2 list a Riverside address instead of a Santa Cruz address?
    Q) Why is the employer tax ID different on my 2020 W-2 than prior years?
    Q) Why doesn’t my W-2 read University of Santa Cruz/UCSC?
    Q) Are Work-Study earnings included on the W-2?
    Q) I don't understand what all the items are on my W-2.
    Q) Why doesn't Box 1 Agree with my annual salary?
    Q) Why are boxes 3 and 5 (Social Security wages and Medicare wages) higher than Box 1?
    Q) What period of earnings does my W-2 reflect?
    Q) What does DCP-CAS and DCP-REG mean?
    Q) I am not a career employee, why is Box 13 - Retirement Plan, checked?
    Q)What is Other Income in Box 14?
    Q) What is an example of Fringe Benefits in Box 14?
    Q) I am a retiree and have not received my W-2.
    Q)Does the Payroll Office have tax forms?

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