...

...

• Not exempt from:
  • Federal taxation
  • Ohio taxation
  • Medicare taxation
• City taxes treated according to how the 'Tax Non Cash Earn' flag is set on the Payroll Item Configuration record 

Dependent Care Benefits

• Exempt from:
  • Federal taxation up to exclusion limit of $5000
  • Ohio taxation up to exclusion limit of $5000
  • City taxation if a Section 125 plan 

...

Contact legal or tax advisor if necessary to determine how payment should be handled. Contact NWOCA if assistance is needed in implementing 

Employee Expense Reimbursements

If paid through warrant and the district wants the amounts to appear on the W2 form see separate document for more details-Reimbursable Employee Expenses

Fringe Benefits

Amounts must be entered in Core/Adjustments on the Federal 001 record using Type- 'Fringe Benefit'

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• Not exempt from:
  • Federal taxation
  • Medicare taxation
• City taxation will be according to the 'Tax Employer Amount' flag in payroll item configuration

Medicare, employer pays employee share

Set up as 692/693 with Employer amount as 2.9%

...

• Not exempt from:
  • Federal taxation
  • Ohio taxation
  • City taxation
  • Medicare taxation 

Third Party Sick Pay; Taxable

• Contact insurance provider to determine type of third party sick payment
• Contact legal or tax advisor if necessary to determine how payment should be handled
• Contact SSDT if assistance is needed implementing-See Third Party Sick documents

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Enter amount in Core/Adjustments on the Federal 001 PayrollItem using the 'Third Party Pay' Type

Use of Company Vehicle

• Contact legal or tax advisor if necessary to determine how payment should be handled
• Any amounts reportable must be entered in Core/Adjustments on the Federal 001 Payroll Item using the 'Vehicle lease' Type
• Contact SSDT if assistance is needed in implementing