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Payroll Services

Understanding Your Check

Required deductions from your payroll check.

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Federal Income Tax (FIT)

The U.S. federal income tax is levied by the Internal Revenue Service (IRS) on the annual earnings of individuals, corporations, trusts, and other legal entities. Federal income taxes apply to all forms of earnings that make up a taxpayer's taxable income, including wages, salaries, commissions, bonuses, tips, investment income, and certain types of unearned income.

Why was there no FIT on my check?

There are several reasons why no federal income tax was withheld from your paycheck. You might have claimed exemption from withholding on your EAR, or your income might be too low to warrant any withholding. For example, per the 2023 IRS Publication 15-T the minimum adjusted monthly wages for a single filing status taxpayer must exceed $1,160.

CA State Withholding (CA State Tax)

State withholding is money that is withheld and sent to the State of California to pay California income taxes. It pays for state programs such as education, health and welfare, public safety, and the court justice system. California's elected representatives also meet every year to decide how this money will be spent.

Where can I find more information on the tax table?

The 2022 California Tax Table shows the tax rates for annual income based on filing status.

Under Section 3121(b) (10) of the Internal Revenue Code, services performed by a student at a college or university are generally exempt from Social Security (OASDI) and Medicare (the two components of the FICA tax) provided that the student is maintaining enrollment in school at 6 units or more and are limited to working no more than 20 hours/week, inclusive, between Fall and Spring Semesters.  

Students employed during the Summer period are not exempt from Social Security and Medicare taxes, unless they enrolled in Summer Session. 

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The Part-Time, Seasonal or Temporary (or PST) Employees Retirement Program

The PST Retirement Program is a mandatory retirement savings program authorized by federal law for employees who are not covered by a retirement system. If you are a State or CSU employee who is not covered by Social Security and you’re excluded from coverage under the California Public Employees Retirement System, you’re automatically enrolled in the PST Program. The PST Retirement withholding rate is 7.5% of gross wages.  

*Bridge Student Assistants are automatically enrolled in the PST Program.

This program is set up as a 457 Plan, a type of retirement savings plan governed by IRS rules. The program is administered by the Savings Plus Program, part of the Department of Personnel Administration.  For more information about the PST Retirement Program, visit the SPP website or call SPP toll free at 866-566-4777.

Is it possible to withdraw contributions from my PST account? 
Yes. The form to request a refund of this retirement fund is available here.