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

CDT - Club Dues Taxable

FBN - Fringe Benefit Income

MER - Merchandise

MVT - Moving Expenses Taxable

TUI - Tuition Assistance Income

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

 


Contact Us

We have moved to Room 236! 

KU Payroll Services
Carruth O’Leary Hall
1246 West Campus Rd, Room 236
Lawrence, KS 66045

Office Hours:

In-Person: By Appointment Only

By Phone: 7:30am – 4:00pm

Phone support
785-864-4385
Phone

 

payroll@ku.edu
payroll@ku.edu
Email 

Voicemails and emails will be returned within one business day.

Who to Contact

Timesheets

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

Leave Time

Contact HR/Pay at (785) 864-0600
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

Contact HR Appointment Staff at (785) 864-5994
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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