This document describes the affects of situations a district may have on W2 reporting. 

The items listed here in red affect balancing between W2 Report and Submission and Quarter Report. These items will cause the total gross on W2 Report and Submission to be higher than that found on Quarter Report as they apply.

Adoption assistance, cash payment

Payment processed as Adoption Assistance pay type

Adoption assistance, Section 125 treated as wages

Set up as Payroll Item with type of ADOP

Cost of Life Insurance over $50,000

Use Life Insurance Premium Pay Type

Dependent Care Benefits

Educational Reimbursements

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'

Health Savings Accounts (Employee portions)

Set up as annuity in Payroll Item Configuration with Annuity Type = "I"

Health Savings Accounts (Employer portions)

Set up as annuity in Payroll Item Configuration with Annuity Type = "I"

Insurance amounts paid to annuity company

Medical Savings Accounts

Set up as Payroll Item Configuration type of MSA

Medicare, employer pays employee share

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

Moving Expenses-Active Military Only

Section 125 plans, treated as non-wages

Set up as Payroll Item record with ANN type

SERS/STRS Employer Pickup (Annuitized)

Set up as 590/591 Payroll Item records

SERS/STRS Non-annuitized

Set up as 400/450 Payroll Item records

Third Party Sick Pay; Taxable

Third Party Sick Pay; Non-taxable

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

Use of Company Vehicle