Box # 1 Earnings

See attached list of descriptions for the frequently used hour codes/add-ons based on your bargaining unit.

Units = number of units/hours being paid
Rate = rate at which the units are being paid
Earnings = units × rate, which equals the actual amount being paid

Box # 2 Taxes

FED TAX = Federal income tax, calculated based on IRS tables and the most recent W-4 form you submitted.

ST TAX = State income tax, calculated based on FTB tables and the most recent DE-4 form you submitted.

Box # 3 Gross Wage Summary

Earnings – Gross earnings for the current pay period as well as Year-to-Date.

FIT – Federal taxable earnings for current and Year-to-Date pay periods.

SIT – State taxable earnings for current and Year-to-Date pay periods.

OASDI – Social Security/FICA taxable earnings for current and Year-to-Date pay periods. This is a mandatory tax at 6.2% of applicable earnings.

MHI – Medicare/MHI taxable earnings for current and Year-to-Date pay periods. This is a mandatory tax at 1.45% of applicable earnings.

FAQ: Why are my gross earnings less than my FIT and SIT earnings? Your taxable wages differ because pretax deductions reduce your taxable wage base before taxes are calculated.

Box # 4 Employee Paid Deductions

See attached list of descriptions for the frequently used deduction codes based on your bargaining unit.

Pre-tax deductions are deducted from your gross pay before taxes are calculated. They reduce your taxable wage base and are regulated by IRS guidelines. Pretax deductions are identified with an * to the left of the description.

Deductions marked with ++ indicate deductions that are based on a fiscal year rather than a calendar year.

All after-tax deductions reduce the net amount of your check but do not affect your taxable wages. Any changes to your deductions may impact your deferred pay deduction.

Box # 5 Employer Paid Benefits

See attached list of descriptions for the frequently used contribution codes.

FAQ: Employer-paid Retirement, Taxes, and Health Insurance do not affect your gross or net pay. These items appear on the paystub for reference only.