These procedures are for payment to faculty and graduate assistants budgeted on academic payroll who also receive summer pay. All summer payroll will be submitted by the employee’s department via electronic personnel document,and paychecks will be generated directly from the payroll authorization process. Please reference the link to Payroll Policy 7: Personnel Reports under Related Information to learn how to submit a personnel document . Use of the personnel document will provide proper authorization prior to services being performed, assist in ensuring that payments are within prescribed limits,and provide more detailed employee information.
Rules for Summer Payroll:
Phone Number: 706-542-6971
This series consists of pay documents, which substantiate and, in part, authorize the issuance of payroll checks for particular amounts for both regular payroll and for extra compensation or overtime payroll. This series may include but is not limited to payroll/budget request forms, timesheets, and time cards.
Record Copy: Payroll
Retention: 5 years
Citation or Reference: Board of Regents: Payroll Records 0472-04-25
Why is summer school pay taxed at a higher rate?
In accordance with IRS guidelines, the University of Georgia treats Summer Session payments as supplemental wages. Federal tax withholding is 25% and State of Georgia tax withholding is 6% on all Maymester and Summer Session payments, except for checks issued to Graduate Assistants, which are withheld in accordance with the employees’ Forms W-4.
Employees concerned about excess tax withholding resulting from Summer Session payments should consider adjusting their withholding rates by preparing a new Form W-4 and Form G-4 (found above in “Forms/Instructions”). A new Form W-4/G-4 may be used to adjust withholding from normal salaried payroll checks other than the Summer Session pay checks.