University of Rochester

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Taxes

Taxation – US Citizens hired through the University should complete a W4 (Federal) and an IT-2104 (NY State) indicating their elections for taxation within the first week of employment.  Those who do not complete the form through self-service or a hard copy to the Payroll Office are defaulted to a single/zero tax status per IRS regulations.  All wages processed from their primary position will hold this rate. HRMS is updated each time there is a change to the tax tables as published through the IRS.  Individuals should review their tax status periodically each year and adjust as appropriate.  The Payroll Office is not able to provide tax advice – please contact a tax consultant for detailed questions relating to taxation.  International individuals who will be paid through Payroll are instructed upon hire to complete their Glacier record to assist and confirm tax treaty benefits and statuses.

A regulation of the Internal Revenue Service (IRS) states that all supplemental payments made to an employee should be taxed at the flat Supplemental rate.  Supplemental payments are defined as any work performed that is over and above the current primary position, including extra/additional compensation, bonuses, payouts, retroactive payments, and reimbursements.

Departments having the need to employ or appoint individuals outside NYS should contact the Associate Vice President of Human Resources for approval.