Payroll
Payroll Services/Links
GENERAL
Payroll Services ensures that all employees are paid accurately and on time, while
complying with Federal, State of Florida, and 国产短视频regulations and policies. Use GEMS
Self Service in the 国产短视频Portal to change your name or address, view your paystub,
or check your leave balances.
LINKS TO OTHER NON-CAMPUS DEDUCTIONS
Additional information can be found with these non-国产短视频providers. To stop a 国产短视频Foundation-0484 deduction the employee will need to email Victoria Horcasitas: vhorcasitas@usf.edu, ext. 4-1824 or Michael Johnson: mjohnson@usf.edu, ext. 4-8837 requesting the deduction be stopped.
PAYCHECK INFORMATION
Replacing Lost or Stolen Paycheck
If an employee believes a paper paycheck has been lost, stolen or forged, the employee should contact Payroll immediately, as any delay could result in the misuse of the employee's paycheck.
Lost or stolen paychecks require the employee to complete documentation and affidavits, some of which require notarization. Because of this, the employee should visit Payroll, located in SVC2172 in person if possible. If not, the necessary forms will be sent to the employee for completion. Once Payroll receives the required completed documents, Payroll will process the request to reissue the paycheck. It may take up to 10 or more working days for the employee to receive the replacement paycheck.
Direct deposit is a condition of employment for most employees, and the university encourages the use of direct deposit for all employees.
Underpaid Paycheck
If an employee has been underpaid, the department representative should contact their
Payroll Administrator.
Payroll will review each underpayment issue individually and will determine the proper
course of action.
Generally, underpayments resulting from employee negligence (e.g., not turning in
their timesheet) must be certified on the next payroll as Prior Period Hours or 鈥淧PH鈥.
There are situations when Payroll may be able to issue an off-cycle check for underpaid
employees.
Note that there are specific windows of time when off-cycle checks can be issued.
The department representative should contact Payroll as soon as they are made aware
of an underpaid employee who would suffer a financial hardship by waiting until the
next pay period to receive the payment for their hours work but not paid.
PAYROLL TAXES W2 AND W4
Claiming Exempt on Form W4
If you claim EXEMPT on a Form W-4, 国产短视频will not withhold federal income taxes from
your wages. The exemption does not apply to FICA (Social Security) or Medicare taxes.
You can claim exemption from withholding only if both of the following situations
apply:
- For the previous year you had a right to a refund of ALL federal income tax withheld because you had no tax liability.
- For the current year you expect a refund of all federal income tax withheld because you expect to have no tax liability.
The exemption must be renewed annually by submitting a new Form W-4 before February 15 each year to continue your exemption.
Non-Resident Aliens (NRAs) may NOT claim EXEMPT on their Form W-4. NRAs may be eligible
to be exempt from federal withholding taxes if a treaty exists between the U.S. and
their country.
Detailed instructions are available on the IRS website at irs.gov.
PAYROLL TAXES FICA
PAYROLL TAXES - NON-RESIDENT ALIEN
Payroll Taxes-NRA Withholding Req
There are specific federal rules that apply to individuals classified as nonresident aliens for tax purposes with regard to their federal withholding taxes and completing an IRS Form W-4. The instructions for filling out an IRS Form W-4 are available in IRS Publication 15 and in the instructions for IRS Form 8233. Both are available on the IRS website at irs.gov.
In brief, the Form W-4 requirements for individuals who are nonresident aliens (NRA) for tax purposes are as follows:
- May not claim exemption from income tax withholding.
- May request withholding as if they are single, regardless of actual marital status.
- May claim only one allowance (if NRA is a resident of Canada, Mexico or Korea, he/she may claim more than one allowance).
- Should write 鈥淣onresident Alien鈥 or 鈥淣RA鈥 above the dotted line on line 6 of Form W-4.
NOTE: If an NRA completes their W-4 online through GEMS Self Service, there is an option for the individual to denote their status. Under the heading labeled 鈥淪PECIAL TAX WITHHOLDING STATUS鈥 they should select the 鈥淣on-Resident Alien; Tax Treaty/NR Data鈥 button.
- If the individual has not received a Social Security number, they should fill in BOX 2 with 鈥淎PPLIED FOR鈥
Some nonresident aliens can benefit from a federal withholding tax treaty between
their home country and the United States. A treaty can result in the individual being
exempt from part or all of the federal income tax depending on the specific article
within the treaty agreement. IRS Publication 901 US Tax Treaties provides information
regarding each country and whether there is a treaty for a reduced or complete exemption
from US income tax. Once it is determined that the individual is able to benefit from
a tax treaty, Payroll will provide the employee with an IRS Form 8233. The IRS Form
8233 must be signed and returned to Payroll for the treaty provisions to take effect
for the employee.
In order to determine if a treaty is available and to ensure proper taxation, each
NRA is required to complete a 国产短视频Foreign National Information Form (FNIF) during
the hiring process.
PAYROLL LINKS
Payments to individuals
See the Payments to Individuals page/list of documents
Independent Contractor/NRAIC
- Main mailbox: UCO_Payroll_NRAIC@usf.edu
- Phone: (813) 974-7955