Payroll FAQs

Certain business related expenses reimbursed to employees (or paid on their behalf) are taxable. Once a month, Accounts Payable submits a report to Payroll showing taxable reimbursement(s) or payment(s). Once the report is received, Payroll arranges to withhold the additional tax due in the next pay cycle.

To learn more about taxable reimbursements, please visit https://www.boisestate.edu/vpfa-tax-reporting/faqs/.

After reading the FAQs, if you still have questions, please contact Suzy White in Tax Reporting at swhite@boisestate.edu.

The most current Fringe Rate sheets are shown on Budget Office’s website.

Visit the Employer Fringe Benefits webpage for more information.

Click here for more information on Voluntary Payroll Deductions

Contact 800-888-8277 email workforce@equifax.com or www.theworknumber.com

The Internal Revenue Code imposes a tax on employers and employees referred to as the Federal Insurance Contributions Act (FICA). The Code, however, contains a number of exceptions to the FICA tax. The first is the Student FICA exception of Section 3121 (b)(10), which exempts services performed for a college or university by a “student who is enrolled and regularly attending classes” at the institution. The second is the Nonresident Alien (NRA) FICA exception under Section 3121(b)(19), which exempts a NRA employee in F-1, J-1, Q-1 status. See the Student Fica Exception for more information.

No, Columbus Day and Veterans Day are no longer holidays and are treated as any other work day; you have an option to take them as vacation or comp day.

You will need to discuss options with your supervisor i.e., if you can work or take time off without pay.

See the Payroll and Holidays Calendar page for current information.

The State of Idaho uses the Federal W-4 form for state tax withholding. To claim different allowances than Federal tax withholding, write your changes in the side margin of the paper form and submit to payroll services.

You would not have had any federal and state withholding taxes reported if you claimed an exemption from withholding on your W-4 form for the year. In addition, the university is on a bi-weekly pay schedule, and if your earnings are under a certain threshold for a pay period, you may not have been subject to any federal or state withholding taxes. We recommend to review your tax information each pay date. You can change your Employee’s Withholding Allowance Certificate (W-4) at any time.

Nonresident aliens, who qualify for a treaty exemption and have completed the necessary paperwork, will receive a Form 1042-S showing their treaty exempt earnings. The Form 1042-S is required before you can complete your income tax return.

Your name and social security number must match the information on your form W-2. Bring your social security card and the incorrect Form W-2 Human Resources front desk. A corrected W-2 will be issued within 5 business days.

The W-2 is taxable earnings and is calendar year based, Jan 1 through Dec 31. Contracts cross calendar years as they are Fiscal Year based, i.e. July 1 through June 30. Taxable earnings are calculated as follows:
Plus (+) Contract/Gross earnings paid to employee in calendar year Jan 1 – Dec 31
Minus (-) Tax deferred/Pre-tax deductions, i.e. retirement, medical & dental insurance
Plus (+) Taxable fringes, i.e. taxable moving expenses, taxable tuition
Equals(=) Taxable earnings reported in box 1 of W-2

The following deductions, if you chose pre-tax versus after-tax, reduce your Federal, State, Social Security and Medicare wages:

• Medical Insurance
• Dental Insurance
• Flexible Spending Accounts, i.e. Medical and Dependent Care
• The following deductions reduce only from Federal and State wages:
  • Parking
  • 401(k) Persi Choice

No. The original Form W-4 submitted remains in effect until the employee submits a new one. Exception to this rule applies when employees claim exempt from federal income tax on the Form W-4, in which case they are required to submit a new Form W-4 by a February deadline established by the Internal Revenue Service the following year. If a new Form W-4 is not submitted to payroll by the February deadline, Boise State University is required to withhold federal income tax as though the employee claimed single and zero allowances. IRC § 3402(f)(4); IRS Publication 15; Circular E Employer’s Tax Guide)

No. The Internal Revenue Service does not restrict the number of Forms W-4 an employee may file.

No. In the 2014 Form W-4 instructions, the Internal Revenue Service clarifies that a flat tax or dollar amount of withholding is not an option. Employees may specify a dollar amount to be withheld in addition to the amount of withholding based on their filing status and withholding allowances, line 6 of Form W-4.

Under Internal Revenue Service regulations, a Form W-4 is invalid if any of the required information is missing or the employee does not sign the form. In addition, a Form W-4 is invalid if the official language on the form is deleted or otherwise “defaced”. The Internal Revenue Service explains in Circular E, Employer’s Tax Guide, that if, on the date an employee submits a Form W-4 to payroll, and indicates in any way that the information provided is false, the Form W-4 is invalid.

When a Form W-4 is invalid, the payroll office is required to continue withholding based on the prior Form W-4 filed by the employee. If there is no prior form on file, withholding will be based as if the employee claimed single with zero allowances.

For questions regarding access to myBoiseState, call the Help Desk at (208) 426-4357. You can also visit the OIT Computer Accounts & Access website for assistance.

For questions regarding access to myBoiseState, call the Help Desk at (208) 426-4357. You can also visit the OIT Computer Accounts & Access website for assistance on resetting your password.

The Internal Revenue Code imposes a tax on employers and employees referred to as the Federal Insurance Contributions Act (FICA). The Code, however, contains a number of exceptions to the FICA tax. The first is the Student FICA exception of Section 3121 (b)(10), which exempts services performed for a college or university by a “student who is enrolled and regularly attending classes” at the institution. The second is the Nonresident Alien (NRA) FICA exception under Section 3121(b)(19), which exempts a NRA employee in F-1, J-1, Q-1 status. See the Student Fica Exception for more information.

No, all employees will need to code their own timesheet in Bronco Hub with appropriate leave taken. If you are a professional hourly employee, you will need to code all hours worked and/or leave taken.