Frequently Asked Questions
Manually scroll down or click item below to jump to desired Payroll FAQ category:
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Paychecks, Pay Statements, W2
When are new employees paid?
New employees are paid 20 days after the end of the pay period.
What documentation is required for salaried employees?
Your respective department must submit a Payroll Notification Form (PNF).
What is the process for paychecks to be processed?
Paychecks and Pay Statements are prepared by the State Department of Accounting and General Services (DAGS) and distributed to each state department. They are then sorted and distributed to each department for distribution to employees.
When is Form W-2 distributed?
Each year, it is distributed distributed no later than January 31.
What are non-wage payments?
Certain payments are made directly to you are considered taxable income. They are added onto your paycheck as “wages-in-kind” in order to deduct the applicable federal and state taxes. The IRS requires the University to withhold taxes on these payments because these payments are considered taxable income included in our annual Form W-2. Common payments include: travel per diem, mileage reimbursements, relocation, cash awards, allowances, and certain spouse/domestic partner tuition waivers.
How do I request a duplicate paycheck?
Submit a Request for Duplicate Pay Statement form to Payroll.
How do I request a duplicate W-2?
Submit a Request for Duplicate W-2 form to Payroll.
What information is needed when sending Special Handling emails to the Payroll Office?
Email notifications that require special handling (in lieu of highlighting remarks on PNFs):
- Employee Name
- Employee UH ID #
- Payroll #/ Warrant Distribution Code
- PNF Doc #
- Effective Date of Action
- Reason for Special Handling (i.e. PSP, lump sum, etc.)
On what documents does the Payroll Office accept electronically signed submissions?
The documents listed below should be electronically submitted to payroll via UH Filedrop by the established Payroll deadlines. To avoid duplication of payments, do not send the original if an electronic version has been submitted.
- G2s (Application for Transfer of Vacation and Sick Leave Credit or Payment)
- D55s (State of Hawaiʻi Individual Timesheet)
- Form 09 (State of Hawaiʻi Disability Worksheet for Workers’ Compensation )
- Notification of Temporary Assignment (TA)
- TDB (Temporary Disability Benefits)
- Certificate for Compensation (Meals)
- Taxability of Service or Retirement Award
- Uniform Allowance Form
- Requests for Duplicate W-2s, Duplicate Pay Statements, Duplicate Checks
How can I avoid salary overpayments?
All leave earned and taken must be recorded in a timely manner in accordance with applicable bargaining unit contracts so as to minimize and to prevent salary overpayments. Supervisors are responsible to monitor paid leave balances of subordinate employees to ensure that a salary overpayment does not occur for any employee whose cumulative paid leave balances fall below ten (10) working days of vacation and ten (10) working days of sick (or 160 hours).
Department personnel should individually monitor and track employees’ paid leave balances to ensure that a salary overpayment does not occur. Timely reporting of any salary overpayment situation to the Payroll Office may avoid potential overpayments.
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Payroll Deductions
What are some of the payroll deductions I see on my pay stub?
Each pay period, an employee’s gross pay may be reduced by various deductions. Some deductions are required by law; others are optional and may be withheld at the request of the employee. Specific types of payroll deductions are listed below. The State Department of Accounting and General Services (DAGS) must approve the types of deductions that can be processed through the payroll. On your pay statement, deductions other than payroll taxes have an agent code and an agent number.
Payroll taxes
The Internal Revenue Service (IRS) and other taxing agencies require taxes be withheld from the gross pay of all employees unless the employee qualifies for an exemption. Taxes are taken from gross pay before any other deduction (gross pay is reduced by pre-tax deductions).
FICA
A percentage of gross pay is deducted for both FICA Tax (Social Security) and FICA Medicare Tax contributions. In general, Student employees are exempt from both the FICA Tax and FICA Medicare Tax deductions during period of at least ½ time enrollment.
Federal Income Tax
The calculation of federal income tax is based on information submitted by the employee on the HIP (Hawaii Information Portal) Employee Self Service (ESS). Employees may update their W-4s in HIP ESS when there is a change in dependent status or the employee wishes to change the amount of tax withheld (within IRS restrictions).
Hawaii State Income Tax
The calculation of state income tax is based on information submitted by the employee on the HIP (Hawaii Information Portal) Employee Self Service (ESS). Employees who believe that they are exempt from State of Hawaii tax withholding must request an exemption by completing Form HW-6 and submitting to their Human Resource Specialist. The employing department must complete Form HW-7 if necessary and submit both forms to the State Department of Taxation.
Tax Exemption for Non Resident Aliens
Employees who are citizens of and permanent residents of another country may qualify for exempt status from FICA and/or federal withholding. To apply for this exemption, complete IRS forms 8233 each calendar year. If qualified, Students will be exempt from both federal and FICA withholding. Faculty and Staff would only be exempt from federal withholding. Submit original forms to the University’s Tax Specialist at the Property and Fund Management Office, (808) 956-7162. The Tax Specialist will inform the Payroll Office if the employee receives a favorable decision (no response from the Feds within 10 days is considered to be favorable).
Part-Time, Temporary, and Seasonal (PTS) Deferred Compensation
Student employees not attending classes on at least a ½ time basis and part-time employees (less than 50%) are subject to FICA. The University has opted to deduct PTS Deferred Compensation instead of Social Security taxes in these situations (Medicare taxes are still withheld). Information on PTS Deferred Comp is posted at the OHR web site.
Other Mandatory Deductions
Retirement Contributions
Contributions to the Employees’ Retirement System are required for employees who elected to remain in the contributory retirement plan (new employees are in the hybrid plan). Your federal and FICA gross is reduced by your ERS contribution before taxes are deducted, but not your state gross.
Mandated Deductions
Other deductions may be mandated on an individual basis by court order or governmental agency. Such deductions may be required for child support, a tax levy, or a Writ of Garnishment. Mandated deductions are taken after taxes and retirement contributions, and before all optional deductions. State Executive policies may also mandate deductions for debts owed the University.
Voluntary Deductions Medical Insurance
Premiums for a variety of insurance plans through the Hawaii Employer-Union Health Benefits Trust Fund (EUTF) may be paid through payroll deduction by eligible staff or faculty. Plans include coverage for health, dental, and vision. Eligible employees may also elect to enroll in the Premium Conversion Plan (PCP), which allows the University to deduct health, dental, and/or vision insurance premiums from gross pay before taxes are calculated. Consult with your Personnel Officer for details.
Flexible Spending Accounts
Flexible Spending Accounts allow eligible employees to set aside a portion of their annual salary to pay eligible medical expenses and qualified dependent care expenses incurred during the year before taxes are calculated. The plan administrator is Island Flex.
Parking Fees
Eligible employees may pay fees for parking permits to the University’s Parking and Transportation Services by payroll deduction at a fixed rate per pay period. Deductions can be made pre-tax.
Fixed Amount to Savings
An employee may choose to have a fixed amount from each payroll directly deposited to a credit union savings account.
Investments / Tax Deferrals
Employees may choose to contribute to Deferred Compensation (IRS 457), Tax Deferred Annuities (IRS 403(b)) through a payroll deduction. Deferred Compensation and Tax-Sheltered Annuities are normally pre-tax deductions.
Charitable Contributions
Employees may choose to pledge contributions to the Aloha United Way or the UH Foundation through a payroll deduction. Consult with your Human Resource Specialist.
Employee Organization
Employees may choose to have payroll deductions for union-sponsored programs, such as automobile insurance, life insurance, and prepaid legal plans. Contact your union for more information.