For your convenience, the Controller’s Office has put together the following information to help you better understand your payroll taxes.
Payroll taxes are taxes that are paid on your wages. These taxes are calculated and withheld from each pay. They are displayed in the Benefits, Deductions, and Taxes section of your Kent State pay stubs. There are four types of payroll tax that you may see on your pay stub.
Federal tax is calculated based on your Federal Applicable Gross, using the information that you have provided on your W4 and the IRS’s federal tax withholding tables (IRS Publication 15-T).
- To view or update your federal tax withholding, go into Flashline and search for Employee Profile Dashboard. Click on the resulting link and then choose Taxes and W-4 Employee’s Withholding Allowance Certificate.
- The IRS has a Tax Withholding Estimator, which can be used to estimate your federal income tax withholding and determine how to update your W-4.
- Note: Certain earnings, such as vacation payouts, are subject to the supplemental federal tax rate of 22% when we issue your pay. This rate is unaffected by changes to your W-4.
Medicare tax is calculated based on your FICA Medicare Applicable Gross.
- The Medicare tax rate is 1.45% for both employees and employers.
- Individuals whose FICA Medicare Applicable Gross exceeds $200,000 pay an additional 0.9% tax on the amount that exceeds that threshold.
- Certain employees who were hired by Kent State or another state of Ohio agency before April 1, 1986 are exempt from Medicare tax.
State tax is calculated based on your State Applicable Gross. Most Kent State employees are subject to Ohio income tax, because that is the state in which they are working.
- To view or update your Ohio tax withholding information, go into the Employee Dashboard in Flashline and select Tax Forms (under Top Employee Resources). Then choose Ohio State Tax Exemptions or Allowances.
- Note: Certain earnings, such as vacation payouts, are subject to the supplemental Ohio tax rate of 3.5% when we issue your pay. This rate is unaffected by changes to your exemptions or allowances.
Local tax, which includes both municipal and school district taxes, is calculated based on your Local Applicable Gross and is based on each municipality’s or school district’s tax rate.
- If you work at multiple locations, your municipal taxes may be prorated across those locations.
- Telecommuting employees who move must contact Payroll to update their local tax withholding. Payroll is not automatically notified when you change your address in Flashline and thus doing so will not affect your tax withholding.
Questions about your pay may be directed to payroll@kent.edu. Please note that Payroll is unable to provide tax advice.