Paper Pay Stub Detail

• Box 1: Employee Information.
• Box 2: Employer Department Information.
• Box 3: Employee federal and state tax withholding status.
• Box 4: Hours and earnings.
• Box 5: Taxes.
• Box 6: Before-tax deductions. 
• Box 7: After-tax deductions.
• Box 8: Employer paid  benefits.
• Box 9: Summary numbers.
• Box 10: Leave Balances.
• Box 11: Distribution of direct deposits

 Box 1: Employee Information

This box displays your name, address, employee ID number, and social security number. The Employee ID number is generated by PeopleSoft. Cornell uses it for identification instead of the social security number to protect the confidentiality of the social security number. The social security number is included in the sealed paycheck or pay advice so that an individual can review it for accuracy. If your social security number is not correct, please notify the Payroll Office immediately.

 Note: We encourage you to provide your employee ID number whenever you contact the Payroll Office or OHR to ask a question.

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 Box 2: Employer Department Information

This box provides information about the department that employs the individual, as well as the job title.  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.

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 Box 3: Employee Federal and State Tax Withholding Status

This box provides information about your federal and state tax withholding status based upon withholding certificates you filed (i.e., W-4 (Federal Certificate); IT 2104 (NY Certificate)). Your status, in conjunction with payroll withholding tables, determines your federal and state income tax withholding reported in Box 5. 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 the same as your federal status. Withholding certificates are available from the payroll representative in your area and can be updated at any time.

 Caution: Special withholding rules apply to foreign nationals. For information, contact uco-tax@cornell.edu .

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 Box 4: Hours and Earnings

This box displays your compensation information. "Rate" is included only for non-exempt positions.  Currently, the PeopleSoft system displays "Hours" for all employees, although exempt employees do not record hours worked.  The most common earning type is "Regular."

Other common earning types:

• Regular Ancillary Pay
• Vacation Pay
• Sick Pay Hourly
• Personal Time
• Family Health Care
• Overtime Time & Half
• Shift Pay
• Retroactive Pay
• Comp Time Taken
• 1042 Studying / Training - Earnings by person registered as foreign national for tax purposes
• 1042 Teaching - Earnings by person registered as foreign national for tax purposes

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 Box 5: Taxes

This box reflects federal, state, and local 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).

Most common tax withholdings:

• Fed Withholding
• Fed FICA Medicare Hospital Ins - 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/Disability - This is social security tax withheld from your pay for the OASDI component of social security taxes. The OASDI tax rate is 6.2% of the Box 3 wage base
• NY Withholding - A state income tax withholding will have the state abbreviations such as "NY" for New York

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 Box 6: Before-Tax Deductions 

This box displays "before-tax" deductions that are exempt from income taxes (i.e., health insurance, select benefits, parking fees, retirement contributions and TDA contributions (i.e., tax deferred annuities/403(b)). Retirement deductions and TDA contributions in Box 6 are not exempt from social security taxes.

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 Box 7: After-Tax Deductions

This box displays "after-tax" deductions that are not exempt from income taxes or social security taxes.

Common acronyms you may see on your pay stub:

• CSRS - Civilian Service Retirement System
• CURP - Cornell University Retirement Plan
• FEGLI - Federal Employees Group Life Insurance
• FERS - Federal Employee Retirement System
• NYSERS - New York State Employee Retirement System
• OASDI - Old Age, Survivors, and Disability Insurance
• ORP - Optional Retirement Plan
• TDA - Tax Deferred Annuity
• TIAA - Teachers Insurance and Annuity Association
• TSP - Thrift Savings Plan

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 Box 8: Employer Paid Benefits

This box shows the employer's cost for providing benefits to employees (health insurance, life insurance, long-term disability, retirement, certain union contributions, etc.)

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 Box 9: Summary Numbers

 Note: The formulae below apply, unless there is non-cash income.

• TOTAL IMPUTED --generally not applicable
• FED TAXABLE GROSS = TOTAL GROSS (Box 4) minus BEFORE-TAX DEDUCTIONS (Box 6).
• TOTAL TAXES (Box 5)
• TOTAL DEDUCTIONS = BEFORE-TAX DEDUCTIONS (Box 6) plus AFTER-TAX DEDUCTIONS (Box 7)
• NET PAY = TOTAL GROSS minus TOTAL TAXES minus TOTAL DEDUCTIONS

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 Box 10: Leave Balances

Leave balances are displayed for non-exempt staff only.

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 Box 11: Distribution of Direct Deposits

This box displays the distribution of direct deposits to banks.