Fringe Benefit Income

The Tax Reform Act of 1984 (P.L. 98-369) requires that an employee’s gross income include any fringe benefit that is not excludable under the Act or by a section of IRS Code. The includible benefits are subject to income and employment taxes under IRS Code Section 132. Taxable fringe benefits are benefits which are paid by the employer to the benefit of the employee. Examples of taxable fringe benefits are listed below along with the earnings code that is used by the Payroll office to report these amounts for W-2 purposes to the State of Kansas:
 

AST - Athletic Season Tickets

FBN - Fringe Benefit Income

MER - Merchandise

MET - Moving Expenses Taxable

TUI - Tuition Assistance Income

VUT - Vehicle Usage Taxable (use of company owned vehicle)

 


Contact Us

KU Payroll Services
Carruth O’Leary
1246 W Campus Rd, Room 145
Lawrence, KS 66045

Phone support
785-864-4385
Phone
Who to Contact

Timesheets

Contact HR/Pay at (785) 864-0600
or by email at hrpay@ku.edu.

Leave Time

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or by email at hrpay@ku.edu.

Personal Info

Contact HR Appointment Staff at (785) 864-5994
or by email at hrappt@ku.edu.

Salary / Pay Rate

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or by email at hrappt@ku.edu.

Health Insurance Deductions

Contact Staff Benefits at (785) 864-4946
or by email at benefits@ku.edu.

Retirement Deductions

Contact Staff Benefits at (785) 864-4946
or by email at benefits@ku.edu.
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