Additional Pay Earnings Codes

The earnings codes below are effective through 12/13/19. See the future list of additional pay earnings codes for any additional pay after 12/13/19.

Earnings Codes marked with an asterisk are used only by Office of Human Resources (OHR) staff.

Earn Code
Description Definition & Usage Prior Approvals and Other Considerations Tax Withholding Required Retirement Withholding Required ChartField Account Value Adds Taxable Gross Only or Both Gross/Tax Gross
ADH
Additional Pay Used to process one-time payments for part-time exempt staff and students; also used to process specific types of payments for non-exempt staff that cannot be made through the timekeeping pages -Refer to the Additional Pay Guidelines for appropriate situations Graduated Table for federal and state; MHIT, if applicable Yes 60121 Both
ADO*
Adoption Reimbursement

Used to reimburse adoption expenses (maximum of $5,000 per child)

-Requires prior approval by OHR Benefit Enrollment Services

-Earnings code should be used by OHR staff only

MHIT and/or local taxes only No 60474 Both
ATH*
Athletic Activity Used for fringe benefit reporting for taxable income purposes and additional tax withholding -Earnings code should be used by OHR staff only Supplemental; MHIT, if applicable No Applicable salary account Taxable Gross Only
APP*
Appointment Payout Used to payout remaining time period when a 9 month faculty transitions to a 12 month faculty position, or when a 9 month faculty terminates on June 30th -Earnings code should be used by OHR staff only Graduated table for federal and state; MHIT, if applicable Yes 60022 Both
BNR
Bonus No Retirement Used to process one-time lump-sum payments that are not based on the employee’s salary -If based on the employee’s salary or retirement, or if retirement should come out, use BON Supplemental; MHIT, if applicable No 60111 Both
BON
Bonus Used to process one-time lump-sum payments generally based on the employee’s base salary -If not based on an employee’s salary or retirement, retirement should not come out, use BNR Supplemental; MHIT, if applicable Yes 60121 Both
CAM*
Cash Advance for Moving Used to generate cash advance for payment of moving expenses -Refer to the “Relocation Expenses” policy, 2.30, found in the Human Resources Policy and Procedure Manual for guidelines, or consult with OHR Payroll Accounting

-Earnings code should be used by OHR staff only

Supplemental for federal and state; MHIT and local taxes, if applicable No 60111 Both
CAR
Car Allowance Used to process car allowance payments -Refer to the “University Vehicle Policy” for guidelines, or consult with Business and Finance

-Not subject to retirement withholding

-Payments are taxed at the supplemental rates

Supplemental; MHIT, if applicable No 63631 Both
CBP
Call Back Pay Used to pay employees who have been called back to work, typically after an employee’s regular shift; used only for regular Classified Civil Service employees -Department typically makes prior arrangements with the employee Graduated table for federal and state; MHIT, if applicable Yes Applicable salary account Both
COM
Commission Used to process payment of earnings that are based on a percentage of sales; similar to a Bonus, payments are usually made based on a contract or other formal agreement with the employee -Consult with OHR Consulting Services on the appropriate use of commission payments as part of an employee’s compensation plan Graduated table for federal and state; MHIT, if applicable No 60111 Both
CRN Non-taxable Cell Phone Reimbursement Used to reimburse cell phone service based on expected business use of the employee's personal service plan. Annual verification and service bill summary required. Payment is non-taxable, but needs to be tracked and monitored. See Expenditures Policy #4.11 section VI, cell phone option #3. -Complete form “Request for Cell Phone/Internet Allowance or Benefit”
-Required description of noncompensatory business need
-Required approval of the Supervisor and SFO
-Required annual update of form
-Required submission of personal bill annually to verify that the allowance is not greater than the cost of the plan
Nontaxable No 60111 No Tax
CRX Taxable Cell Phone Reimbursement Used to pay for cellular service which does not exceed service plan purchased by employee. Predetermined amount by unit, no other documentation required. The full amount of the reimbursement is taxable to employee. See Expenditures Policy #4.11 section VI, cell phone option #4. Complete form “Request for Cell Phone/Internet Allowance or Benefit”
Required description of reason
Required approval of the Supervisor and SFO
Required annual update of form
Supplemental No 60111 Both
DCR*
Daycare Reimbursement Used to report reimbursements made to OARDC/ATI employees for daycare services -Earnings code should be used by OHR staff only None No Applicable salary account Taxable Gross Only
DIF
Differential Pay Used to process shift differential and on-call duty pay per a contract or other formal agreement -Refer to specific contract agreements or consult with OHR Consulting Services on appropriate usage Graduated table for federal and state; MHIT, if applicable Yes Applicable salary account Both
EDD*
Graduate Level Dependent Fee Authorization Used for fringe benefit reporting for taxable income purposes and additional tax withholding on fee authorizations for dependents taking graduate level courses -Earnings code should be used by OHR staff only Supplemental; MHIT, if applicable No Applicable salary account Taxable Gross Only
EDU*
Education Assistance for Employees Used for fringe benefit reporting for taxable income purposes and additional tax withholding on fee authorizations over $5250 per year -Earnings code should be used by OHR staff only Supplemental; MHIT, if applicable No Applicable salary account Taxable Gross Only
FAA Administrative Attachment Used when faculty members are appointed to an administrative position in addition to or in lieu of their regular faculty duties. Attachments are are a percentage of base pay which can be adjusted annually. -Consult Office of Academic Affairs as needed Supplemental Yes 60122 Both
FEL
Fellowship/Trainee Non-Taxable Used to process a one-time fellowship/trainee payment for individuals who are currently receiving fellowship or trainee payments through payroll -This earning code is only used to pay additional fellowship/trainee amounts to individuals who are already appointed as Fellows or Trainees in the MO5 pay group

-Payment for taxable services performed by an individual who is currently receiving a fellowship or trainee award must be paid by establishing a separate, concurrent job record and should not be paid through the Additional Pay pages

-Taxes and retirement are not withheld from payments with the FEL earnings code (for information on tax withholding rules specific to Non-Resident Aliens, refer to

None No

65202 for student fellowships

65203 for student trainee

65214 for PhD fellows

65219 for Post Professional fellows

Gross Only
GLF*
Golf Course Used to report complimentary season passes to OSU employees as taxable income -Earnings code should be used by OHR staff only Supplemental; MHIT, if applicable No Applicable salary account Taxable Gross Only
HOM*
Homeownership Loan Used to report OSU provided home loan as taxable income (20% of total loan over 5 tax years) -Earnings code should be used by OHR staff only Supplemental; MHIT, if applicable No Applicable salary account Taxable Gross Only
IRN
Non-taxable Internet Reimbursement Used to reimburse internet service based on expected business use of the employee's personal service plan. Annual verification and service bill summary required. Payment is non-taxable, but needs to be tracked and monitored. See Expenditures Policy #4.11 section VI, internet service option #3. -Complete form “Request for Cell Phone/Internet Allowance or Benefit”
-Required description of noncompensatory business need
-Required approval of the Supervisor and SFO
-Required annual update of form
-Required submission of personal bill annually to verify that the allowance is not greater than the cost of the plan
Nontaxable No 60111 No Tax
IRX
Taxable Internet Reimbursement Used to pay for internet service which does not exceed service plan purchased by employee. Predetermined amount by unit, no other documentation required. The full amount of the reimbursement is taxable to employee. See Expenditures Policy #4.11 section VI, internet service option #1 -Complete form “Request for Cell Phone/Internet Allowance or Benefit”
-Required description of reason
-Required approval of the Supervisor and SFO
Required annual update of form
Supplemental No 60111 Both
LIV
Living Allowance Used to process payments specifically designated to cover living expenses -Consult with OHR payroll for appropriate usage Supplemental; MHIT, if applicable No 60111 Both
NCA
Non-Cash Award Used to report a non-cash award that is of monetary value of generally more than $100 that is subject to tax withholding and reporting -Refer to the “Reward and Recognition” policy, 3.15, in the Human Resources Policy and Procedure Manual for guidelines, or consult with OHR Consulting Services for assistance in determining appropriate usage Supplemental; MHIT, if applicable No Applicable salary account Taxable Gross Only
NTM*
Non-Moving Taxable Used to report relocation expenses reimbursed by OSU that are not considered taxable income -Refer to the “Relocation Expenses” policy, 2.30, found in the Human Resources Policy and Procedure Manual for guidelines, or consult with OHR Payroll Accounting

-Earnings code should be used by OHR staff only

None No 64416 Both
ODP
Off Duty Pay Used to process payment for faculty who perform teaching or research work during their off term; may also be used for exempt unclassified staff who are appointed on 9/12 months and perform work during their off term -For specific guidelines for Faculty, refer to the OAA Policies and Procedures Handbook

-Consult with OHR Payroll for assistance in processing quarter off duty payments for staff

Supplemental; MHIT, if applicable Yes 60123 Both
PDF
Post Differential Used to process supplemental pay that is associated with an employee’s work assignment outside of the U.S. -Not included in the calculation of an employee’s annual supplemental compensation limits

-Consult with OHR Payroll prior to entering in the HR system

Supplemental; MHIT, if applicable No 60111 Both
REF*
Section 125 Refund Used to report the refund of medical, vision, and dental premiums for a prior calendar year that is considered taxable income and subject to additional tax withholding -Earnings code should be used by OHR staff only Supplemental; MHIT, if applicable No Applicable salary account Taxable Gross Only
REG
Regular Used to process payments for exempt intermittent staff; should not be used to pay regular wages to staff who otherwise should be paid through timekeeping or through a concurrent job -Refer to the Additional Pay Guidelines for appropriate situations Graduated Table for federal and state; MHIT, if applicable Yes Applicable salary account Both
RTR*
Refund of Retirement Contributions Used to report a refund of retirement contributions for a prior calendar year that is considered taxable income and subject to additional tax withholding -Earnings code should be used by OHR staff only Supplemental No Applicable salary account Taxable Gross Only
SFA
Staff Award Used to process a cash award; the value of the staff award should not be based on the employee’s salary -Refer to the “Reward and Recognition” policy, 3.15, in the Human Resources Policy and Procedure Manual for guidelines, or consult with OHR Consulting Services for assistance in determining appropriate usage Supplemental; MHIT, if applicable No 60112 Both
SMP*
Settlement Pay Used to process a payment that is the result of a settlement agreement -Earnings code should be used by OHR staff only Taxation method varies; subject to all taxes on a case by case situation Subject to retirement on a case by case situation Applicable salary account or account in the settlement agreement Both
SUP
Supplemental Compensation Used to process payments for full-time exempt faculty and staff who perform one-time or short-term temporary duties in addition to their regular duties -Before service begins, prior approval is required and the “Internal Supplemental Compensation Approval Form” for faculty and staff must be completed

-Refer to the “Supplemental Compensation Involving Work Within The University” policy, 3.35, found in the Human Resources Policy and Procedure Manual for guidelines

-For specific guidelines for Faculty, refer to the OAA Policies and Procedures Handbook

Supplemental; MHIT, if applicable Yes 60122 Both
TGI
Taxable Gross Income Used to report miscellaneous tangible items as taxable income   Supplemental; MHIT, if applicable No 60111 Taxable Gross Only
TIP
Tips Used to report income employees receive in the form of tips -Position should be previously established as tips-eligible, i.e., servers, etc. Supplemental; MHIT, if applicable Yes Applicable salary account Taxable Gross Only
TMA*
Taxable Moving Used to report relocation expenses reimbursed by OSU that are considered as taxable income and subject to additional tax withholding -Earnings code should be used by OHR staff only Supplemental; MHIT, if applicable No 64416 Both
TXR
Taxable Reimbursement Used to reimburse employees for taxable business expenses -Consult with OHR Payroll Accounting or Accounts Payable regarding the processing of reimbursements and the tax withholding liability

-For payment of employee Internet communication charges, refer to the memo “Home Internet Connection Charges” dated June 16, 1999, from the Executive Vice President and Provost

Supplemental; MHIT, if applicable No 60111 Both
VEH
Vehicle Reporting Used to report employees’ use of university provided vehicles for taxable income and additional tax withholding purposes -Refer to the “University Vehicle Policy” or consult with OHR Payroll Accounting

-Earnings code should be used by OHR staff only

State, MHIT, and/or local taxes only No Applicable salary account Taxable Gross Only