Earnings Codes 7_24_2023.xlsx

	A	B	C	D	E	F	G	H	I	J	K	L	M
1	Category	Earnings code	Description	Definition	Eligibility Note	Where Entered	Who Enters	Company	Vacation/ sick accrual?	Tax Treaty code	Contributes to Effort Certification?	How is this Taxed	Does this contribute to retirement?

2	Central Use	3PD	3rd Party Disability	Value of any disability payments made by a third-party; these must be reported by the University, along with any federal taxes that have been withheld from these payments		N/A	Central	UMN & UMP	N	X03, X04	No	EE W4 Taxing	No
3	Central Use	3PN	3rd Party Disability Nontax	Value of certain nontaxable short-term disability payments made by a third-party; these must be reported by the University in Box 12, code J on the Form W-2.		N/A	Central	UMN	N	N/A	No	Non-Taxable	No
4	Leaves	ACD	Academic Disability Leave	Used only by Employee Benefits. Payment to eligible Academic employees on approved Disability Leave. Not eligible for Retirement Plan contributions.		N/A	Central	UMN	N	A72, A73	No	EE W4 Taxing	403(b)
5	Regular	ACE	ACT Earned	Used only by Duluth Police for capturing Time worked		Timesheet	Dept	UMN	Y	N/A	No	Memo Code - Only maintaining balaces	No
6	Additional Duties	ACS	Augmentation Cable Splicer	Payment for services that are at a higher level than regular job duties (Kronos Facilities Management). This code can only be used if employee also has REG pay.		Timesheet; Kronos interface	Dept	UMN	N	N/A	Yes	EE W4 Taxing	403(b), FRP, MSRS
7	Regular	ACT	ACT Taken	Used only by Duluth Police for capturing Time worked/taken.		Timesheet	Dept	UMN	N	N/A	No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
8	Central Use	ADP	Paid Long Term Disability Benf	Only used by Employee Benefits. Academic long term disability benefit payments administered by Office of Employee Benefits for central use only, from day 1 of month four through day 365 of the disability. Retirement plan contributions are paid. FICA withholding ceases after 6 months on full disability.		N/A	Central	UMN	N	A89, A90	No	EE W4 Taxing	403 (b), Faculty Retirement Disability
9	Premium	ADT	Augmentation Double Time	Premium payment for overtime hours worked when employee receives AUG pay (in addition to REG pay) for overtime at the double time rate. (Kronos Facilities Management)		Timesheet; Kronos interface	Dept	UMN	N	A87	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
10	Premium	AGF	Augmentation General Foreman	Payment for services that are at a higher level than regular job duties (Kronos Facilities Management). This code can only be used if employee also has REG pay.		Timesheet; Kronos interface	Dept	UMN	N		Yes	EE W4 Taxing	403(b), FRP, MSRS
11	Additional Duties	AGU	Augmentation - UMP	Company UMP. Payment for services that are at a higher level than regular job duties. This code can only be used if employee also has REG pay.		Additional Pay	Dept	UMP	N	N/A	Yes	EE W4 Taxing	UMP Retirement
12	Premium	AOT	Augmentation Overtime	Premium payment for overtime hours worked when employee receives AUG pay (in addition to REG pay).		Additional Pay	Dept	UMN	N	X17	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
13	Central Use	APL	Apparel Allowance	Value of a merchandise credit provided to certain employees that allows them to acquire apparel and goods directly from an outside vendor.		N/A	Central	UMN	N	T67	No	Memo Code - Only maintaining balaces	No
14	Additional Duties	ART	Professional Activities Pay	Payment for professional activities outside of standard/regular job duties paid by lump sum, such as advising, consulting, article writing, course development/revision, translations, music lessons and performance fees, etc. Use this code if it does NOT put the employee over 100% time (less than 40 standard hours). Use OME (Overload) if activity will put employee over 100% time (more than 40 standard hours). Note: Pay for additional instruction that does not put an employee over 100% time should be processed using EAX or DUC (Duluth).	Exempt employees only (Faculty, P&A or V-Class Civil Service)	Additional Pay	Dept	UMN	N	A78, A79	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
15	Supplements	ATL	Athletic Contract Supplement	Supplemental payment to eligible salaried employees to cover expenses for media, apparel, etc.	Eligible salaried employees, typically in Athletics	Additional Pay	Dept	UMN	N	X19, X20	No	Supplemental	403(b)
16	Additional Duties	ATW	Augmentation Tunnel Work	Payment for services that are at a higher level than regular job duties. This code can only be used if employee also has REG pay. (Kronos Facilities Management).		Timesheet; Kronos interface	Dept	UMN	N	N/A	Yes	EE W4 Taxing	403(b), FRP, MSRS
17	Additional Duties	AUF	Augmentation Foreman	Payment for services that are at a higher level than regular job duties. This code can only be used if employee also has REG pay. (Kronos Facilities Management).		Timesheet; Kronos interface	Dept	UMN	N	N/A	Yes	EE W4 Taxing	403(b), FRP, MSRS
18	Additional Duties	AUG	Augmentation	Payment for work duties that are at a higher level (out of class) than regular job duties. May be used for assistant/associate department heads/chairs for the duration of their administrative appointment. This code can only be used if employee also has REG pay. Typically AUG is used for time periods up to 12 months with the option to extend based on contract or policy.	All employees except Undergraduate Students (use UAG instead), Grad Assistant and Temp/Cas	Salaried = Additional Pay Exception Hourly: Additional Pay (if ongoing) Timesheet (if intermittent or hourly).	Dept	UMN	N	X25, X26	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
19	Additional Duties	AUP	Augmentation Painters Class B	Payment for services that are at a higher level than regular job duties. This code can only be used if employee also has REG pay.		Timesheet; Kronos interface	Dept	UMN	N	X27	Yes	EE W4 Taxing	403(b), FRP, MSRS
20	Bonuses	CAL	Call payment	Incentive payments that are pursuant to employment contracts.		Additional Pay	Dept	UMP	N	N/A	No	EE W4 Taxing	UMP Retirement
21	Central Use; Taxable Fringe Benefit	CAR	Car Leasing Benefit	Value of personal use of a University-provided vehicle. Restricted to Wheel Club.		N/A	Central	UMN	N	X31, X32	No	Taxable Benefit- EE W4 Taxing	No
22	Supplements	CAS	Car Allowance	Payment for using a personal vehicle for University business, in lieu of providing a University automobile. Paid only to key employees, as determined by the Office of the President.		Additional Pay	Dept	UMN	N	T05, T06	No	EE W4 Taxing	403(b)
23	Premium	CBO	Call Back Overtime	Premium payment for hours worked due to emergency conditions as specified in contract or rule book.		Timesheet	Dept	UMN	N	X33	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
24	Leave	CCW	Campus Closure Work Study	Used for Campus closures for those employees on a work study program	Work study student workers		Dept	UMN	N	N/A	No	EE W4 Taxing	No
25	Central Use; Taxable Fringe Benefit	CLB	Club Membership Benefit	Value of University-paid club memberships and related expenditures to the extent that such activities are not each sufficiently documented to be serving a bona-fide University business purpose.		N/A	Central	UMN	N	X37, X38	No	Taxable Benefit- EE W4 Taxing	No
26	Central Use; Additional Duties	CMF	Commutation - UMP	Company UMP. Contract regular payments to physicians.		N/A	Central	UMP	N	X42	No	EE W4 Taxing	UMP Retirement
27	Additional Duties	CMG	Special Payment - UMP	Company UMP. Payment to physicians for miscellaneous purposes, including 'Productivity Payment' and moving expenses.		Additional Pay	Dept	UMP	N	T46	No	EE W4 Taxing	UMP Retirement
28	Central Use Premium	CMO	CMO - Compensatory Time Payout	First 40 hrs for a payment for any balance in the Compensation Leave Plan due to termination or department transfer. Submit a Payroll Update form to request the payout.		N/A	Central	UMN	N	N/A	No	EE W4 Taxing	403(b), Public Employee Retirement
29	Central Use; Premium	COM	Compensatory Time Payout	Payment for any balance in the Compensation Leave Plan due to termination or department transfer. Submit a Payroll Update form to request the payout.		N/A	Central	UMN	N	X43	No	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
30	Supplements	CON	Contract Supplemental Comp	Salaried employees only. Payment for supplemental contract compensation as agreed to within the terms of the contract. (Typically used in Athletics or by LSBE staff teaching short 2-3 week courses at UMR)	Employees with individual employment contracts. Typically this will be limited to Coaches and Senior Leaders.	Additional Pay	Dept	UMN	N	T53, T54	Yes	Supplemental	403(b)
31	Leaves	CPP	CompPaid Hrly	Payment of comp time as requested by the employee		Absence Management	Dept	UMN	N		Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
32	Bonuses	CRB	Career Bonus/Stability	Payment to eligible employees in bargaining unit 4 (AFSCME) or bargaining unit 3 (Teamsters) made once per year based on hours of service.	Eligible AFSCME / Teamster employees	Additional Pay	Dept	UMN	N	X45	No	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
33	Leaves	DPL	Short Term Disability Paid - UMP	Company UMP. Payments to UMP employees who are on short-term disability; reduces regular pay.		Additional Pay	Dept	UMP	N	N/A	No	EE W4 Taxing	No
34	Additional Duties	DUC	Duluth Additional Instruction	Duluth campus only. Primarily used for Academic Temp Casual compensation - e.g. adjuncts, visiting faculty - paid a flat rate per credit for teaching a course . Also used to provide compensation for providing instructional or other services for independent study, evening/weekend credit programs, non-credit programs, and continuing education. Academic temp casual is defined as academic appointments less than 9 months for providing instruction.	Typically limited to Duluth Faculty, Lecturers, and Teaching Specialists. In very limited situations, may use for Civil Svc exempt staff (e.g. Radio Station person teaching a class)	Additional Pay	UMD HR	UMN	N	X49	Yes	EE W4 Taxing	403(b), FRP, MSRS
35	Leaves	DUL	Short Term Disability Unpaid - UMP	Company UMP. Used with earnings code DPL (UMP Short Term disability Paid) to make the total hours correspond to the job record. The job standard hours must not be reduced.		Additional Pay	Dept	UMP	N	N/A	No	Unpaid Leave - No taxing	No
36	Other Duties	EAX	Additional Instruction	Primarily used for Academic Temp Casual compensation - e.g. adjuncts, visiting faculty - paid a flat rate per credit for teaching a course . Also used to provide compensation for providing instructional or other services for independent study, evening/weekend credit programs, non-credit programs, and continuing education. Academic temp casual is defined as academic appointments less than 9 months for providing instruction.	Faculty and P&A (Teaching Specialists and Lecturers). In very limited situations, may use for Civil Svc exempt staff (e.g. Radio Station person teaching a class)	Additional Pay	Dept	UMN	N	X51, X52	Yes	EE W4 Taxing	403(b), MSRS
37	Leave	ECH	Emgcy Reduced Ops Hourly	Pay to Non-essential employees that cannot work remotley during reduced operations		Timesheet for Non-absence Eligible employees Hrly/Exec Hrly Absence Mgmt for Absence eligibble enmployees Hrly/Exce Hrly	Dept	UMN	Y	HR7, HR8	No	EE W4 Taxing	No
38	Leave	ECS	Emgcy Reduced Ops Salaried	Pay to Non-essential employees that cannot work remotley during reduced operations		Absence Management	Dept	UMN	Y	SR7, SR8	No	EE W4 Taxing	No
39	Leave	ECT	Emgcy Reduced Ops Student	Students paid each pay period based on their average hours worked each week during the last semester during Reduced Hrs Operations - Non Work Study Hours	Student workers	Additional Pay	Dept	UMN	Y	TR7, TR8	No	EE W4 Taxing	No
40	Leave	ECW	Emgcy Reduced Ops Workstudy	Students paid each pay period based on their average hours worked each week during the last semester during Reduced Hrs Operations - Work Study Hours	Student workers	Additional Pay	Dept	UMN	Y	WR7, WR8	No	EE W4 Taxing	No
41	Premium	EEA	Essential Employee Augument	Essential hourly/exception hourly $2 per hour augment to their hourly wage for time worked on campus during Reduced Operations.	Hourly / Exception Hourly employees	Timesheet	Dept	UMN	N	EE7, EE8	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
42	Central Use	EMA	Extended Day Meal Allowance	Supplemental compensation to pay employees for an extended day meal allowance when on University business for travel of at least 12 hours in one day, on a recurring basis in accordance with University policy, "Traveling on University Business."		Additional Pay	Central	UMN	N	T59, T60	No	EE W4 Taxing	403(b)
43	Central Use; Taxable Fringe Benefit	ENC	ENCORE Courses	Taxable benefit used for the ENCORE Program which is a series of courses offered to employees nearing retirement to aid in the transition. Several years ago TUT was used for these ENCORE courses but that caused a problem with Student Finance so a separate earn code (ENC) was set up for the ENCORE program.	ENCORE Program Participants	N/A	Central	UMN	N	N/A	No	Taxable Benefit- EE W4 Taxing	No
44	Leave	EPH	Emergency Pandemic Hourly	Pay to hourly employees while on Emergency Pandemic Leave		Timesheet for Non-absence Eligible employees Hrly/Exec Hrly Absence Mgmt for Absence eligibble enmployees Hrly/Exce Hrly	Dept	UMN	Y	HP7, HP8	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
45	Leave	EPS	Emergency Pandemic Salaried	Pay to salaried employees while on Emergency Pandemic Leave		Absence Management	Dept	UMN	Y	SP7, SP8	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
46	Bonuses	ESP	NR ex serv pmts ex clin shifts	Incentive payments that are pursuant to employment contracts.		Additional Pay	Dept	UMP	N	N/A	No	EE W4 Taxing	UMP Retirement
47	Leave	FHT	MN Paid Family Leave Hrly/Tax	Only used by the OHR Leave Administration team. Used to pay PFML Family Leave Benefits to an Hourly/Exception Hourly employee.		Absence Management	Central	UMN	Y		No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
48	Supplements	FSR	Fellowship/Scholarship - UNS	Company UNS only. Must have Person of Interest - Other Payee relationship. Payments to students and scholars on non-service appointments. These are non-qualified payments for scholarships or fellowships. Note: see IRS publication 520 for definition of nonqualified amounts.	UNS Fellowship / Scholarship Payees	Additional Pay	Dept	UNS	N	X57	No	US - Taxes not Withheld Foreign Nationals based on there Country & Treaty	No
49	Leave	FST	MN Paid Family Leave Sal/Tax	Only used by the OHR Leave Administration team. Used to pay PFML Family Leave Benefits to a Salaried employee.		Absence Management	Central	UMN	Y		No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
50	Leave	FWT	MN Paid Family Lv WageAdj/Tax	Only used by the OHR Leave Administration team. Used to pay PFML Family Leave Adjustments to both Salaried & Hourly employees.		Additional Pay	Central	UMN	N		No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
51	Supplements	GAL	GA BU Lump Sum Payment	Lump sum payments made to Graduate Assistant employees according to specific bargaining until contract and MOU provisions.	Eligible Graduate Student Employees	Additional Pay	Dept	UMN	N	GA7, GA8	No	EE W4 Taxing	403(b), MSRS
52	Central Use; Taxable Fringe Benefit	GIF	Gift Certificate Benefit	Value of any cash-equivalent gift certificate awarded to an employee.		N/A	Central	UMN	N	X59, X60	No	Taxable Benefit- EE W4 Taxing	No
53	Premium	HDH	Holiday Worked -Double & Half	Premium payment at 2.5 times the hourly rate for hours worked on a University-designated holiday. Includes V-class appointments.		Timesheet	Dept	UMN	Y	H17	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
54	Central Use; Taxable Fringe Benefit	HFR	Taxable Benefit/Compensation	Value of miscellaneous taxable benefits or compensation paid by departments on behalf of employees.		N/A	Central	UMN & UMP	N	X62	No	Taxable Benefit- EE W4 Taxing	No
55	Premium	HLB	Holiday Worked-Double Time	Premium payment at twice the hourly rate for hours worked on a University-designated holiday.		Timesheet	Dept	UMN	N	N/A	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
56	Premium	HLW	Holiday Worked	Premium payment at time and a half the hourly rate for hours worked on a University-designated holiday.		Timesheet	Dept	UMN	N	X65	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
57	Regular	INC	Increment	Annual payment to employee for wage increase paid in lump sum and not added to the Job Data		Additional Pay	Dept	UMN	N	N/A	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
58	Bonuses	INT	NR incentive pay for goals	Incentive payments that are pursuant to employment contracts.		Additional Pay	Dept	UMP	N	N/A	No	EE W4 Taxing	UMP Retirement
59	Bonuses	INV	Incentive	Incentive payments that are pursuant to employment contracts or incentive plan documents. (Foundation, OIB)	Those who are in job codes specified in incentive plan documents or employment contracts.	Additional Pay	Dept	UMN	N	N/A	No	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
60	Premium	IOS	ISO Earned	Used only by Duluth Police for capturing Overtime worked/taken.		Timesheet	Dept	UMN	Y	N/A	No	Taxable Benefit- EE W4 Taxing	No
61	Premium	IOT	ISO Taken	Used only by Duluth Police for capturing Overtime worked/taken.		Timesheet	Dept	UMN	N	N/A	No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
62	Central Use	KVP	Health Care Savings Plan Contr	Certain employee groups, with some exceptions, will have their unused vacation and compensatory time paid directly into a post-retirement health care account.	Eligible labor represented and civil service employees	N/A	Central	UMN	N	N/A	No	Non-taxable	No
63	Central Use	LFU	Loan Forgiveness - UMP	Company UMP. Forgivable Loan amount added to taxable gross for reporting purposes. IRS has provided guidance to determine that the payment should be treated as loan forgiveness, among them are the existence of a promissory note, cash repayment schedule, interest rate of the loan (rates below market are treated differently than those at or above market rates), and the terms and security for the loan.	UMP only	N/A	Central	UMP	N	N/A	No	Taxable Benefit- EE W4 Taxing	No
64	Central Use; Severance	LNR	Layoff Non-Renewal	Payment related to the layoff non-renewal severance agreements for Civil Service, Labor Represented, and P&A staff. Note: refer to the Layoff Non-Renewal packet from Employee Benefits.	Eligible labor represented, civil service, and P&A employees	N/A	Central	UMN	N	X73, X74	No	Supplemental	No
65	Leaves	LPL	Paid Leave - UMP	Company UMP. Payment related to a paid leave of absence for company UMP only. If on a partial paid leave, code TUL must also be used to make the total hours correspond to the job record. The position/job standard hours must not be reduced.		Additional Pay	Dept	UMP	N	T52	No	EE W4 Taxing	UMP Retirement
66	Regular	LTU	Retro Pay - UMP	Payment for hours worked, but not paid, in a previous pay period. This code is also used to pay the difference between the old and new compensation rate when an increase is applied retroactively for the Augmentation and Commutation types of earnings.		Additional Pay	Dept	UMP	N	N/A	Yes	Supplemental	UMP Retirement
67	Leaves	LVL	Leave Paid Salaried	Entered in Absence Management. Payment related to a paid leave of absence for salaried employees. The position/job data standard hours must not be reduced.		Absence Management	Dept	UMN	Y	LL7, LL8	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
68	Leaves	LVP	Leave Paid Hourly	Entered in Absence Management. Payment related to a paid leave of absence for non-salaried (hourly/exception hourly) employees. The position/job data standard hours must not be reduced.		Absence Management	Dept	UMN	Y	X75, X76	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
69	Leaves	MHN	MN Paid Med Leave Hrly/NonTax	Only used by the OHR Leave Administration team. Used to pay PFML Medical Leave Benefits (non-taxable portion) to an Hourly/Exception Hourly employee.		Absence Management	Central	UMN	Y		No	Non-taxable	No
70	Leaves	MHT	MN Paid Med Leave Hrly/Tax	Only used by the OHR Leave Administration team. Used to pay PFML Medical Leave Benefits (taxable portion) to an Hourly/Exception Hourly employee.		Absence Management	Central	UMN	Y		No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
71	Awards and Honors	MRA	Morse Alumni	Payments to recipients of the Morse Alumni Outstanding Contribution to Undergraduate Education Award; the Award for Outstanding contributions to Postbaccalaureate, Graduate and Professional Education; and the University of Minnesota Community Service Award.	Faculty recipients of Morse Alumni award	Additional Pay	Dept	UMN	N	X83, X84	No	EE W4 Taxing	403(b), MSRS
72	Supplements	MRL	Relocation Lump Sum	One-time lump sum to employees to help cover the costs associated with relocating themselves and their families.		Additional Pay	Dept	UMN & UMP	N	X01, X02	No	Supplemental	403(b)
73	Leaves	MSN	MN Paid Med Leave Sal/NonTax	Only used by the OHR Leave Administration team. Used to pay PFML Medical Leave Benefits (non-taxable portion) to a Salaried employee.		Absence Management	Central	UMN	Y		No	non-taxable	No
74	Leaves	MST	MN Paid Med Leave Sal/Tax	Only used by the OHR Leave Administration team. Used to pay PFML Medical Leave Benefits (taxable portion) to a Salaried employee.		Absence Management	Central	UMN	Y		No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
75	Leaves	MWN	MN Paid Med Lv WageAdj/NonTax	Only used by the OHR Leave Administration team. Used to pay PFML Medical Leave Adjustments (non-taxable portion) to both Salaried & Hourly employees.		Additional Pay	Central	UMN	N		No	EE W4 Taxing	No
76	Leaves	MWT	MN Paid Med Lv WageAdj/Tax	Only used by the OHR Leave Administration team. Used to pay PFML Medical Leave Adjustments (taxable portion) to both Salaried & Hourly employees.		Additional Pay	Central	UMN	N		No	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
77	Central Use; Taxable Fringe Benefit	NAP	Nonaccountable Plan Payment	Used for reporting expenses not substantiated within a reasonable period of time per the University’s Accountable Plan.		N/A	Central	UMN & UMP	N	N/A	No	EE W4 Taxing	No
78	Regular	NLM	Non-Recurring Lump Sum for Employees Exceeding Max of their Pay Range	This code should not be used except when a merit or annual increase moves someone above the range maximum and payment for the amount above max is made to employee in lieu of base salary increase. For discretionary spot bonuses, refer to description for SPB.	Any employee group where the pay rate might exceed the max of a pay range.	Additional Pay	Dept	UMN	N	X89, X90	No	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
79	Central Use; Taxable Fringe Benefit	NO1	Wellness Reward			N/A	Central	UMN	N	N/A	No	EE W4 Taxing	403(b)
80	Central Use; Taxable Fringe Benefit	NO2	Wellness Reward			N/A	Central	UMN	N	N/A	No	EE W4 Taxing	403(b)
81	Central Use	NON	Non-qualified Deferred Comp	Payment for non-qualified deferred compensation.		N/A	Central	UMN	N	N/A	No	EE W4 Taxing	403(b)
82	Premium	OAE	Overtime	Premium payment at one and a half times the hourly rate for hours paid over 40 in a workweek, or for designated employees who work more than 8 hours a day. Never use in Additional Pay.		Timesheet	Dept	UMN	N	X91	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
83	Central Use	OAJ	Overtime Adjustment	Payment to compensate for an underpayment of an overtime amount when the overtime rate that was applied needs to be adjusted due to a lump sum payment (per Wage and Hour requirements).		N/A	Central	UMN	N	Y03,	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
84	Central Use	OAS	OASDI/MEDI Earnings Adjustment	Used by Central Payroll for adjustments to Social Security and Medicare earnings and taxes on an employee's paycheck.		N/A	Central	UMN	N	N/A	No	Non-taxable	No
85	Premium	OEE	Overtime Double Time	Premium payment at twice the hourly rate for hours paid to designated employees in accordance with contracts and governing documents.		Timesheet	Dept	UMN	N	X97	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
86	Premium	OEJ	Overtime Double and Half	Premium payment at two and a half times the hourly rate paid to designated employees who are required to work on a recognized holiday in accordance with contracts and governing documents.		Timesheet	Dept	UMN	N	J01	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
87	Additional Duties	OJE	Additional Duties - On Call	On-call pay to eligible employees required to be available after normal working hours. This TRC code only appears in the Timesheet if the employee is eligible in accordance with contracts and governing documents.		Timesheet	Dept	UMN	N	X99, W01	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
88	Awards and Honors	OLE	Outstanding Serv/Teach Award	Payment for outstanding employee performance or related service, available to both academic and non-academic staff in units with established programs including documented procedures which are applied in a uniform and nondiscriminatory manner.	Any employee group except for Temp/Cas or Undergraduate Student Workers.	Additional Pay	Dept	UMN	N	W04, W05	No	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
89	Additional Duties	OME	Overload	Payment for professional activities outside of regular job duties, usually paid hourly or by lump sum, such as advising, consulting, article writing, course development/revision, translations, lectures, special task/force/focus group, music lessons and performance fees, etc. Use if activity WILL put the employee over 100% time (more than 40 standard hours). Use ART (Professional Activities Pay) if activity will NOT put employee over 100% time. (less than 40 standard hours).	Exempt employees (only faculty and limited P&A - should never be used for an undergraduate student. temp/casual, or grad assistant)	Additional Pay	Dept	UMN	N	W06, W07	No	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
90	Leaves	PHL	Per Hol Pd - Hourly	Personal holiday use is defined by campus and is provided to civil service, and labor-represented employees in lieu of a scheduled "floating" holiday on which the campus is to be closed. This holiday must be taken during the fiscal year between the dates of July 1 and June 30. It cannot be banked or utilized outside this period, or it is lost. This is tracked through Absence Management.		Absence Management	Dept	UMN	Y	PH7	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
91	Leaves	PHP	Per Hol Pd - Salaried	Personal holiday use is defined by campus and is provided to Faculty and P&A employees in lieu of a scheduled "floating" holiday on which the campus is to be closed. This holiday must be taken during the fiscal year between the dates of July 1 and June 30. It cannot be banked or utilized outside this period, or it is lost. This is tracked through Absence Management.		Absence Management	Dept	UMN	Y	PH8	Yes	EE W4 Taxing	403(b), FRP, MSRS
92	Bonuses	PLL	Police Longevity	Payment made each pay period to police officers based on years of service.		Additional Pay	Dept	UMN	N	W12	No	EE W4 Taxing	403(b), Public Employee Retirement
93	Leaves	PVU	Vacation Payout - UMP	Company UMP. Payment for any balance in the Vacation Leave Plan due to termination, per contract or rule book.	UMP Only	N/A	Central	UMP	N	N/A	No	Supplemental	UMP Retirement
94	Bonuses	REC	Reconciliation Payment	Incentive payments that are pursuant to employment contracts.		Additional Pay	Dept	UMP	N	N/A	No	EE W4 Taxing	UMP Retirement
95	Regular	REG	Regular Pay	Payment for base services performed for hours worked. Never enter in Additional Pay.		Timesheet	Dept	UMN	Y	Y07, Y08	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement
96	Central Use	REI	Retirement Contribution	Distributions from the 415(m) Retirement Plan. It is subject to W-2 reporting and federal and state tax withholding, but not Social Security or Medicare, at a supplemental rate, in the year distributed.	415m eligible employees	N/A	Central	UMN	N	T11, T12	No	Supplemental	No
97	Central Use; Taxable Fringe Benefit	REN	Rent Benefit	Market value of University-provided housing or payment of housing costs where housing is determined to be a personal benefit.		N/A	Central	UMN	N	A85, A86	No	Taxable Benefit- EE W4 Taxing	No
98	Bonuses	RET	Retention Bonus	Incentive payments that are pursuant to employment contracts or documented retention agreements		Additional Pay	Dept	UMP	N	N/A	No	EE W4 Taxing	UMP Retirement
99	Premium	RGP	Pd Holiday - Reg Day Off	When a holiday occurring on a work day falls on an employee's regularly scheduled day off, he/she shall receive an alternate day off or shall receive cash compensation for the holiday at the straight time hourly rate at the option of the employee. Either option is based on the employee’s percentage time of appointment.		Timesheet	Dept	UMN	Y	A74	Yes	EE W4 Taxing	403(b), MSRS, Public Employee Retirement
100	Retro	RGT	Retro Pay	Only use this code for payment for the difference between an old and new compensation rate when an increase is applied retroactively for salaried or exception hourly regular earnings.		Additional Pay	Dept	UMN	N	N/A	Yes	EE W4 Taxing	403(b), FRP, MSRS, Public Employee Retirement