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Payroll
Understand Your Pay Stub
Here you can learn about the information on your pay stub. We have marked each box with a number and provided an explanation on the Pay Stub Details.
Example:
Pay Stub Details
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Box 1: Employee Information
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Box 2: Advice or Check Information
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Box 3: Other Information
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Box 4: Tax Data
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Box 5: Hours and Earnings
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Box 6: Taxes
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Box 7: Before-tax Deductions
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Box 8: After-tax Deductions
- Box 9: Employer Paid Benefits
- Box 10: Paycheck Summary
- Box 11: Employee Leave Balances
- Box 12: Net Pay (Direct Deposit) Distribution
Box 1: Employee Information
This box displays your name and check mailing address. To change this address, contact your campus payroll or human resources office.
Box 2: Advice or Check Information
This box displays the pay period being paid, the advice (or check) date and the advice (or check) number.
Box 3: Other Information
This box displays your employee ID number, department, location, Job Title and pay rate. If you have multiple jobs, the information is based on the first "job record" in the Peoplesoft system although this is not necessarily the primary job based on effort.
The Employee ID number is generated by Peoplesoft. UMS uses it for identification instead of the social security number to protect the confidentiality of the social security number.
Note: We encourage you to provide your Employee ID number whenever you contact the payroll or human resources office.
Box 4: Tax Data
The federal and state tax withholding status is based upon withholding certificates you filed (i.e., W-4 (Federal Certificate); W-4 ME (Maine Certificate)). Your status, in conjunction with payroll withholding tables, determines your federal and state income tax withholding amount. If you did not file a certificate, the system defaults to a tax withholding status of single and zero allowances. If you filed a federal certificate but not a state certificate, the state withholding status will be single with zero allowances. Withholding certificates are available online or from campus payroll offices and can be updated at any time.
Caution: Special withholding rules apply to foreign nationals. Contact swspayroll@maine.edu for information.
Box 5: Hours and Earnings
This box displays your compensation information. The most common earning type is "Regular."
Other common earning types are:
- Vacation (Annual Leave)
- Sick (Disability Leave)
- Overtime
- Shift
- Retroactive Pay
- Comp Time Taken
Box 6: Taxes
This box reflects federal and state income tax withholding as well as social security tax withholding. Tax law requires us to display the two components of social security taxes: Medicare (FICA) and Old Age, Survivors, and Disability Insurance (OASDI).
The most common tax withholdings are:
- Fed MEDI/EE - This is Medicare tax withheld from your pay for the Medicare component of social security taxes. The rate is 1.45% of the Medicare wage base.
- Fed OASDI/EE - This is social security tax withheld from your pay for the OASDI component of social security taxes. The OASDI tax rate is 4.2% of the OASDI wage base.
- Fed Withholding
- ME Withholding - A state income tax withholding will have the state abbreviations such as ME for Maine.
Note: Per IRS regulations, supplemental earnings are taxed at flat rates of 25% for federal withholding tax and 5% for Maine withholding tax.
Box 7: Pre-tax Deductions
This box displays deductions that were withheld from your paycheck. The deductions listed in this section are exempt from income taxes (i.e., health insurance, dental insurance, Flexible Spending Accounts (also called Advantage Accounts) retirement contributions and SRA contributions). Retirement deductions and SRA contributions in Box 7 are not exempt from social security and Medicare taxes.
Box 8: After-tax Deductions
This box displays deductions labeled that are not exempt from income, Social Security or Medicare taxes.
Box 9: Employer Paid Benefits
This box displays the portion of your benefits which are paid for by the University.
Box 10: Paycheck Summary
Note: The formulae below apply, unless there is non-cash income.
- TOTAL GROSS (Box 5)
- FED TAXABLE GROSS = TOTAL GROSS (Box 5) minus BEFORE-TAX DEDUCTIONS (Box 7).
- TOTAL TAXES (Box6)
- TOTAL DEDUCTIONS = PRE-TAX DEDUCTIONS (Box 7) plus AFTER-TAX DEDUCTIONS (Box 8)
- NET PAY = TOTAL GROSS minus TOTAL TAXES minus TOTAL DEDUCTIONS.
Box 11: Employee Leave Balances
This box provides information about your leave balances. It displays the number of hours earned and taken as well as the ending balances for Vacation (Annual Leave), Sick Leave (Disability Leave) and, if eligible, Compensatory Time. The Taken column displays hours approved by your supervisor since your last paycheck.
Box 12: Net Pay (Direct Deposit) Distribution
This box displays the advice (or check) number and total Net Pay issued.
Contact Payroll:
If you have a question about your paycheck, direct deposit, time entry or any other payroll related question, contact your local university's human resources /payroll office. Be prepared to give your Employee ID number.
Last Updated: October 12, 2012