Reporting & Compliance
The Payroll Reporting and Compliance section within Payroll & Tax Services handles the federal tax withholding, state income tax withholding reporting, annual wage and tax statements (Form W-2), and 1095-C reporting. This section coordinates payroll reporting to the Texas Comptroller for salary payments (HRIS) and reporting of salary and benefit payments made on state funds (USAS). The Payroll Reporting and Compliance section is also responsible for additional institutional reporting and reporting to federal, state, and local entities.
Employment information can be found using the Employee Portal. You can access tax related information and elect to receive and access your W-2 electronically using the Tax Forms link under My Employment Information on the Employee Portal:
You can also elect to receive and access your W-2 electronically using the Employee portal using the Tax Forms link under My Employment Information.
The amount of income tax withheld is based on the information provided on your W-4 form, including marital status and number of allowances. Payroll & Tax Services is unable to provide advice on what elections should be made on your W-4 form.
If you need to change your W-4, complete a new W-4 Form and return it to Human Resources. Generally the change will be effective for pay periods from the first of the month following receipt of the form by Human Resources.
Do not write "exempt" on line 7 of your W-4 form unless you are very sure you meet the requirements specified on the form. Claiming exemption from withholding when you have a tax liability may result in a substantial tax payment plus penalties when you file your tax return.
Nonresident Aliens for U.S. Tax Purposes are subject to income tax withholding rules that may prevent the W-4 from being entered in the system as it was filled out. Foreign nationals expecting to receive wages need to complete documentation using Glacier, our online tax compliance system, to help in the determination of proper taxation. Request for access to the Glacier system for foreign nationals can be sent to firstname.lastname@example.org. Please include the first and last name, employee id (R#), and the number of paychecks per month. The employee will receive an email from email@example.com with login information for Glacier. Glacier forms may be returned to Doak Hall, Room 135 or to firstname.lastname@example.org in pdf format. Please be sure to sign forms before submitting. For questions on Glacier documents, please call (806)742-3211 or email email@example.com.
For more information on W-4 forms and tax calculation for nonresident aliens, see IRS Publication 15.
Federal Insurance Contributions Act (FICA)
FICA taxes consists of two deductions:
- FICA OASDI (Old Age and Survivors Insurance), also referred to as Social Security, is withheld at the rate of 6.2% of wages up to the annual maximum determined by the Social Security Administration each calendar year.
- FICA Medicare is withheld at the rate of 1.45% on all wages.
Students who are enrolled and attending classes at Texas Tech at least half time and are employed in a position which requires student status as a condition of employment are exempt from Social Security withholding.
Some employees on an F1 or J1 visa while considered a Nonresident Alien for U.S. Tax Purposes are exempt from Social Security withholding during their early years of presence in the United States. See IRS Publication 15.
Additional Medicare Tax
Additional Medicare Tax applies to an individual's Medicare wages that exceed a threshold amount based on the taxpayer's filing status. Employers are responsible for withholding the 0.9% Additional Medicare Tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status.
State Income Tax
Texas does not have state income tax withholding. However, we do offer withholding deductions and reporting for residents of other states who we employ. If you are hired while residing in another state, be sure to update your address on your W-4 if your residency status changes.
Texas Comptroller Reporting
Payroll Reporting and Compliance is responsible for reporting wage and benefits payments paid from state funding sources to the Texas Comptroller through the Uniform Statewide Accounting System (USAS) for state agencies and institutions of higher education. Financial data in USAS is used by the Comptroller's office to produce state payments, agency reports, legislative reports, and reports for appropriation management and statewide budgets.
Payroll information on all state employees is submitted to the Texas Comptroller of Public Accounts through the Human Resource Information System (HRIS). The Comptroller's office uses data from HRIS to generate reports that compile statistical and financial information about state agencies and institutions of higher education.
The Payroll Reporting and Compliance section is responsible for submitting all payroll transactions for TTU, TTUS, TTUHSC, and TTUHSC-EP to HRIS monthly and ensuring all records post timely.
Annual Employee Statements
Annual Wage and Tax Statements (W-2)
You can elect to receive and access your W-2 electronically using the Employee portal using the Tax Forms link under My Employment Information.
All W-2 forms will be mailed to the permanent address of record in the system for those who did not elect to receive Form W-2 electronically.
Additional information can be found in our FAQ Section.
Employer-Provided Health Insurance Offer and Coverage (1095-C)
The Affordable Care Act includes both the individual mandate and the employer mandate. The individual mandate requires that most Americans have qualifying healthcare coverage or potentially face a fine. The employer mandate requires employers with 50 or more full-time equivalent employees to offer healthcare coverage to their full-time employees or potentially face a fine. Much like the Form W-2 is used to determine whether or not you owe taxes, the IRS will use the information reported from your Form 1095-C to determine whether you (or your employer) may have to pay a fine for failing to comply with the Affordable Care Act.
The Form 1095-C contains information about your healthcare coverage that will be required when completing your tax return. Think of the form as your "proof of insurance" for the IRS.
If you or a family member enrolled in healthcare coverage at any time during the tax year, you will receive a Form 1095-C from the entity that provided the coverage. For example, if you were determined to be a full-time employee or were enrolled in coverage through TTU/TTUHSC, you will receive a Form 1095-C from TTU/TTUHSC.
Additional information can be found in our FAQ Section.
Miscellaneous Reporting & Compliance
Payroll Reporting and Compliance is responsible for the following federal, state, local, and internal reporting requirements.
- 941 – Employer's Quarterly Federal Tax Return
- State Income Tax Filings
- UCI Quarterly Reporting and Payments
- TWC Quarterly Reporting
- TWC Multiple Worksite Report
- Annual ORP Coordinating Board Reporting
- Accrued Compensable Leave Reporting
- Payroll Liability Account Reconciliation