Employee Tax
This overview covers key tax information for university employees,
including paycheck withholdings, common tax forms, important deadlines and other topics related to employment taxes.
Key Dates and Reminders
The standard filing due date is April 15th for federal and Utah state individual tax returns.
Review your pay stubs regularly for correct tax withholdings.
Always verify and keep your personal information up-to-date in CIS Employee Profile.
(if applicable for foreign employees)
Wages
Wages are all compensation (in cash or other forms) paid to an employee for services performed for an employer, unless specifically excluded by law.
This generally includes:
Salaries
Supplemental pay (e.g., bonuses, vacation payout)
Non-cash benefits (e.g., fringe benefits)
Awards, prizes or gifts from the employer
Understanding Payroll Tax Withholding
Payroll taxes, also known as employment taxes, are amounts withheld from an employeeâs paycheck by an employer. These taxes fund government programs such as Social Security, Medicare, unemployment benefits and public services.
The university withholds the following taxes from your paycheck, required by federal and state law.
- Based on your paycheck taxable wages after deductions and the information you provide on your W-4 form for the pay period.
- Rates are determined by the IRS and withholding amounts vary depending on your filing status and income level. The university follows the IRS Publication 15-T semi-monthly withholding table.
- Progressive rate: the higher your wages, the more tax is typically withheld.
Use the IRS Tax Withholding Estimator to help determine the proper amount to withhold.
The withholding rate may not equal your final tax liability. You may have an amount owed or claim a refund when you file your tax return.
See W-4 page- Vary by each state. Utah has a flat income tax rate.
- Not all states collect income tax.
- Utah does not have local income tax.
- Submit a Utah State Tax Supplemental Withholding Form to authorize extra Utah income tax withholding
- Remote Work Consideration View Page
Social Security Tax
- 6.2% of your wages (up to an annual wage limit )
- Matched by the employer
Medicare Tax
- 1.45% of your wages (no wage limit)
- Matched by the employer
- Additional Medicare: An extra 0.9% tax may apply for earners over $200,000 annually (not employer-matched)
What Are Supplemental Wages?
Supplemental pay is compensation separately identified and paid in addition to an employeeâs regular wages. Bonuses, clinical income pay, and vacation payouts are common supplemental wages.
How Are Supplemental Wages Taxed?
According to IRS Publication 15 instructions, federal income tax withholding on supplemental wages may be calculated in one of two ways:
- Using the employeeâs Form W-4, taxed based on the regular withholding method, as if supplemental income is paid together with regular pay in the same paycheck.
- Applying the flat withholding rate. Please notify your HR Payroll Contact prior to paycheck processing.
Tax Forms
Employer-Provided Awards and Benefits
Learn which employee awards and benefits are taxable, which qualify for IRS exclusions, and what departments need to report.
Includes guidance on fringe benefits, education assistance, and moving expenses.
Resources
Internal Revenue Service
Interactive Tax assistant
Forms and Instructions
