Compensation
Since June 2017, a system-wide collaborative human resources team of compensation experts has been engaged in a comprehensive job family compensation project, aiming to improve processes, classifications and pay structures. The project team has developed new job families, roles and levels, including accompanying market ranges, that will replace the current job title structure for regular staff positions. Details of the new structure and market ranges can be found among the UT Compensation website for review.
The UTC Office of Human Resources hosted a series of open forums to share information regarding implementation of the new job families and market ranges. You can access the presentation HERE.
UTâs Compensation Advisory Board (CAB) was launched in March 2010 to help guide the Universityâs compensation philosophy, structure and programs. The 13-member board serves in an advisory capacity and includes administrators, faculty and staff from every campus and institute. Dr. Richard Brown, Executive Vice Chancellor for Finance and Administration at UTC, was named as chair of CAB in 2011 and is dedicated to the Universityâs desire to improve the total compensation of its employees.
Frequently Asked Questions
- What is Employee Self Service?
-
An employee (regular, term and student) may access Employee Self Service by using their university Net ID and password to log in, then click on the Employee Self-Service Tab and select the desired feature.
An employee does not have to be an IRIS user. For assistance with NetID or password, contact the Help Desk at 425-4000.
- How do I view my pay statement?
-
Employees can view, print, email and/or download their current pay statement as well as pay statements from the previous three years through Employee Self Service.
An email notification will be sent to the employee's [email protected] email address on the day prior to a pay date. This is a reminder that the on-line pay statement is available for viewing.
- How do I view my W-2 (Employee Wage and Tax Statement)?
-
Current University Employees access their W-2 statements online by following the instructions below:
- Log in to My IRIS Web Portal using your NetID and Password
- Choose Employee Self-Service
- Select Benefits and Payment
- Click the W-2 Statement option
- The 2022 W-2 statement should auto populate for you, but you may also select previous years utilizing the Date Selection: W-2 Year navigation options.
Password/Login Help: If you have trouble logging in to the My IRIS Web Portal because your password has expired, please contact the IT helpdesk at x4000 for assistance with resetting your password for these purposes.
If a current University employee has not opted to discontinue receipt of paper W-2s, a hard copy will be mailed to their home/U.S. Postal Service Address as recorded in the IRIS Payroll System. If the address on file in the IRIS Payroll System is incorrect and the W-2 is returned as undeliverable mail to the University of Tennessee, an electronic copy or corrected W-2 can be requested by emailing [email protected] for assistance from the UT System Payroll, Benefits & Retirement Office. Please include your full name, last 5 digits of your social security number, and date of birth in e-mails requesting copies of your W-2 to assist with identity confirmation. The UTC Office of Human Resources does not have access to employee W-2 documents. All requests for copies must be made by following the instructions outlined above.
Terminated Employees may request an electronic copy of their W-2 by emailing [email protected] for assistance from the UT System Payroll, Benefits & Retirement Office. They must include their full name, last 5 digits of their social security number, and date of birth in e-mails requesting W-2s to assist with identity confirmation. The UTC Office of Human Resources does not have access to employee W-2 documents. All requests for copies must be made by following the instructions outlined above.
- How do I discontinue receipt of the paper W-2 forms and receive the electronic version only?
-
Current University employees may opt out of receiving paper W-2s for future calendar years by following the instructions outlined below:
- Log in to My IRIS Web Portal using your NetID and Password
- Choose Employee Self-Service
- Select Benefits and Payment
- Click the W-2 Opt Out of Paper option and complete the form
- When will my pay be deposited into my account?
-
Funds will be deposited on your pay date. Please refer to Payroll Calendars. Funds will not be available prior to that date.
- What do I do if I want to change banks or accounts?
-
Employees may access electronic direct deposit forms utilizing the following two methods:
1. Instructions for Accessing Online Direct Deposit Form:
- Log in to https://directdeposit.tennessee.edu using your NetID and password
- Complete the electronic form
- Attach a picture or scanned copy of one of the following:
- voided check; or
- letter from your financial institution confirming your bank account # and routing #
- Click SUBMIT
2. Instructions for Accessing Direct Deposit Form in ESS:
-
Log in to the IRIS Employee Self Service (ESS) portal using your NetID and password
- Select the “Employee Self Service” folder
- Select “Benefits and Payment”
- Select “Direct Deposit”
- Complete the electronic form
- Attach a picture or scanned copy of one of the following:
- voided check; or
- letter from your financial institution confirming your bank account # and routing #
- Click SUBMIT
Effective Date of Direct Deposit: Please refer to UT System Payroll Deadlines to determine effective date of direct deposit submissions. New direct deposits or changes to existing direct deposits must be received by established time entry and approval deadlines. New employee direct deposits received after the payroll time entry and approval deadline may result in the new employee’s first paycheck being mailed to the permanent address reflected in IRIS.
Please contact [email protected] if you encounter any technical issues in accessing or submitting direct deposit.
- How do I change my home address and phone number and/or office phone number?
-
Using your university Net ID and password to log in, click on the Employee Self-Service Tab and select the desired feature.
Home Address Update – You may change your home address and you may add up to 4 additional telephone numbers for fax numbers, cell numbers, and alternate telephone numbers. You may also change your disclosure declaration limiting how much information is published within the University. Each time you make a change on this screen you will receive an email notification that your information has been changed.
Office Phone Update - You may change your office telephone number and add up to 4 additional telephone numbers for fax numbers, cell numbers, and alternate telephone numbers. You may also change your disclosure declaration limiting how much information is published within the University.
IRS Form W-4 Update – This screen allows you to change the tax withholding declarations used by the payroll system when calculating your federal income tax withholding. For example, if you get married or you want an additional amount withheld you may want to change your current declaration. Each time you make a change on this screen you will receive an email notification that your information has been changed.
- Are Graduate Assistant Tuition Waivers tax exempt?
-
Frequently Asked Questions (FAQ)
Why are there tax withholdings on my tuition waiver?
All graduate tuition and fee waivers are taxable unless exempt under the Internal Revenue Service (IRS) Code.Under the University’s Graduate Student Assistantship Plan that is in compliance with IRS Code
127, $5,250 per calendar year (January to December) in tuition and service fee waivers associated with Graduate Assistantship (GA) appointments are excluded from taxable income. If the amount of the tuition and service fee waiver exceeds $5,250, the excess (the amount above $5,250) is deemed taxable income under IRS Code and taxed accordingly.
Is this a change in University policy?
No. Under federal tax law, a university employee who receives a graduate school tuition waiver in excess of $5,250 in a calendar year must treat the excess amount as additional taxable income (unless exempt as noted below). As a result, the University is required to withhold tax on the excess amount of the tuition waiver for Graduate Service Assistants (GSAs) and report this amount on the W-2. However, tuition waivers for certain service assistantships may be tax exempted under IRS Code §132 and Treasury Regulation 162(a) which allows education benefits from employers to be tax exempted for certain courses of study.
Are all GA positions included in this IRS Code or are some assistantships allowed to exclude their graduate tuition waivers from their income?
IRS Code §117 exempts teaching (GTA) and research (GRA) graduate assistant tuition from being taxed. Therefore, the tuition and service fee waivers that exceed $5,250 are not taxable for teaching and research GAs. Non-teaching/research GAs, that is GSAs, were specifically excluded from this exclusion thereby making the tuition waiver related to these assistantships taxable.The University considers a GTA or GRA as a graduate student who is involved in the following teaching or research activities:
TEACHING: For University tax purposes, teaching activities may include, but are not limited to, the following: providing or coordinating classroom instruction, including lab or discussion sessions; tutoring students; grading tests and assignments; developing instructional materials; accompanying/coaching musical or vocal performances and proctoring exams.
RESEARCH: For University tax purposes, research activities may include, but are not limited to, the following examples of applying and mastering research concepts, practices, or methods of scholarship: conducting experiments; organizing or analyzing data; presenting findings; collaborating with others in preparing publications; and conducting institutional research for an academic or administrative unit.
What is the Graduate Assistant Position Description form and who must complete it?
The purpose of the Graduate Assistant Position Description form is to determine the type of graduate assistantship and then determine if the assistantship is taxable or exempted. If the GA is teaching or research, then it is exempted by definition under IRS Code §117. If the GA is a service assistantship, then the “Assistantship Duties and Responsibilities” are designed to allow the University to determine if the assistantship is taxable or exempted under Treasury Regulation 162(a) by comparing the duties of the assistantship to the course of study.The Graduate Assistant Position Description form must be completed for each graduate assistantship position. Every department or unit employing a graduate assistant(s) must complete a form for each position. Failure to complete the form may result in the position being classified as a service assistant and not exempt from the taxation.
When will tax withholding start?
Beginning March 2012, once the value of your tuition waiver is above $5,250 it will be included in your taxable income. The tax withholding will start on that pay period.
What will be provided to me to show taxation of my tuition waiver?
Students whose tuition waiver and fees are taxed will receive a 1098T. The waiver and award will appear in Box 5 of the 1098T.
How much is the withholding?
If you hold a GAA, the value of the waiver that exceeds $5,250 will have tax withholding of 30%.
What happens to the taxes that are withheld?
Both the amount of taxable income associated with the waiver and the taxes that the University withholds with respect to such income are reported on Form W-2. The taxes that the University withholds are forwarded to the IRS and credited to your tax liability for the year.
Is it possible that the tax withholding will result in my take home pay in the pay periods to be significantly reduced or reduced to zero?
Yes. Your tax liability may result in a zero paycheck depending on the value of your waivers and the pay you receive for the services you perform for the University.
Who should I contact if I have specific questions? Please contact the Office of Human Resource at 423-425-4221 or the UTC Graduate School at 423-425-4666.
- Are Employee Graduate Fee Waivers tax exempt?
-
Staff who are classified as graduate level students taking courses required by their employer or to maintain or improve skills needed in their present job are exempt from taxation. To claim this exemption, please complete the Job Related Tuition Waiver Form. This form requires both the signature of the employee and the department head. Once the form has been completed, return the form to the University Wide Payroll Office at P115 Andy Holt Tower, Knoxville TN, 37996 or email it to [email protected].
Beginning Spring Semester 2012, the university will begin withholding taxes on the non-qualified graduate fee waivers once the $5,250 excludable amount has been reached for the calendar year. The in-state and out-of-state graduate fee waiver value will be prorated over several months and taxed according to the following schedule.
Semester Month(s) including additional tax withholding Spring February, March, April Mini-Term May Summer June, July Fall September, October, November Because the fee waiver value (over the $5,250 in a calendar year) will be added to the taxable income on your check and taxed at the W4 graduated rate, you can take your specific tax situation in consideration and submit a new W4 to your campus Human Resources/Payroll Office to adjust the amount withheld. Please see your personal tax advisor for further advice.