Payroll Updates

2021 Payroll Updates


W-2s

Electronic 2020 W-2s are available on DuckWeb for all employees. If you cannot recall your PAC to sign in to DuckWeb you can contact HR at 541-346-3159 or via email at hrinfo@uoregon.edu to get your PAC reset. For those that did not consent to receive their W-2s electronically, paper W-2s were mailed out during the week of January 25, 2021. The IRS has put together a website with helpful information for preparing to file: https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes.

Address Corrections or Updates

Minimum Wage

Oregon’s minimum wage was increased on July 1, 2020 and will increase again on July 1, 2021. The current rate in Lane County is $12.00 per hour. There are three regional minimum wage rates, and you can view the details on BOLI’s website: https://www.oregon.gov/boli/workers/pages/minimum-wage.aspx.

Eugene Community Safety Payroll Tax

The City of Eugene enacted a payroll tax that went into effect on January 1, 2021 for pay periods starting on or after January 1, 2021. The tax is based on job location in Eugene and is not exempted based on temporarily working from home outside Eugene due to COVID-19. For more information on the tax go to the City’s website here: eugene-or.gov/CommunitySafety.

Tax Withholding (U.S. Citizens and Residents)

If you claimed exempt on your Federal and/or Oregon W-4 in 2020 and wish to continue exempt status in 2021, you must re-file by the deadline of February 15, 2021. The IRS has released the 2021 Form W-4 and it continues the redesigned version first released for 2020. They have put together some FAQs regarding the redesign: https://www.irs.gov/newsroom/faqs-on-the-2020-form-w-4. The Oregon Department of Revenue (ODOR) has released a 2021 OR-W-4 that employees can complete to change their Oregon state income tax withholding for 2021. Employees are encouraged to use Oregon’s Withholding Calculation Worksheet (https://www.oregon.gov/DOR/programs/individuals/Pages/withholding-calculator.aspx) and submit an OR-W-4 if changes to filing status and/or allowances are needed. To claim exempt from Oregon state income tax withholding, you will need to complete an OR-W-4 and submit it to the Payroll Office by the deadline.  Please read through the Oregon Withholding Instructions included with the OR-W-4 if you have any questions.

Tax Withholding (International Employees)

  • UO-NRA Form: All international employees, except those that are considered residents for tax purposes and are not claiming a tax treaty, must submit an updated Non-Resident Alien Tax Information Form (UO-NRA) to the Payroll Office in January each year. The deadline this year was January 13. If you did not receive the renewal notice, you may view the instructions on the Business Affairs website: https://ba.uoregon.edu/content/annual-renewal. For questions, email Payroll at erinlynn@uoregon.edu. Providing current visa/residency status information each year to the university is a condition of employment. The information provided allows the Payroll Office to determine appropriate U.S. tax withholding status.
  • 1042-S / W-2 Forms: For those claiming tax treaty exemptions, the 1042-S forms were mailed out during the week of January 25, 2021. Please note that all employees receiving a 1042-S form will also receive a W-2.
  • Electronic / Paper I-94 Forms: When arriving via air/sea, international employees can obtain a copy of the Electronic Admission Record (I-94) from the U.S. Customs and Border Protection (CBP) website: https://i94.cbp.dhs.gov. When arriving by land, a paper form is issued at the border.

Enroll / Update Direct Deposit Information Online

Enjoy the convenience of direct deposit and have your paycheck and accounts payable payments, such as travel reimbursements or scholarship stipends, deposited directly into your checking or savings account. You may enroll or make changes in DuckWeb, or download the Direct Deposit Form from the Business Affairs website: http://pages.uoregon.edu/baoforms/bao_drupal_6/sites/ba.uoregon.edu/files/forms/dda.pdf. Notify the Payroll Office by emailing Jay Butler at jbutler7@uoregon.edu or make changes on DuckWeb by the 22nd of the month in order for those banking changes to be in effect for that month’s Payday.

Paperless Earnings Statements

To go paperless and view earnings statements online, direct depositors will need to change the radio button option in the Earnings Statement window found in the Employee Information section of DuckWeb. Direct depositors and those receiving a paper check may view and print current and prior year earnings statements at any time from DuckWeb. When printing from a Mac, the DuckWeb print option works successfully in Safari; in Firefox, preferences must be set to Adobe Reader.

Social Security Wage Base

The Social Security wage base will increase to $142,800 in 2021, an increase from $137,700 in 2020.

Medicare Tax

As in prior years, there is no limit to the wages subject to Medicare tax (1.45%). An additional Medicare tax of 0.9% applies to wages in excess of $200,000 for individual taxpayers and $250,000 for married taxpayers filing jointly. The deduction code, TMA - Medicare Tax, Additional, will appear on all earnings statements for faculty and OA employees.

Tax Deferred Investments

The IRS has announced that the 403(b) and 457 tax-deferred annuity maximum contribution is not changing for 2021. Employees may continue to tax defer up to $19,500 each in the Tax Deferred Investment (TDI) program and the Oregon Saving Growth Plan (OSGP). Employees age 50 or older may increase this amount by an additional $6,500 for a total of $26,000 in each program. Forms may be found at http://www.opurp.org/tdi.

2021 Benefit Plan Selections

Benefit premiums are deducted in advance, so changes that benefit-eligible employees made to their benefit package during open enrollment, with the exception of Flexible Spending Account (FSA) deductions, will be reflected on their December earnings statement.  FSAs are not deducted in advance so employees won’t see those changes until their January earnings statement.

Please examine your earnings statement closely to ensure that you have the coverage and the plans you intended.  If you discover an error, contact the Benefits Office at (541) 346-3085 as soon as possible.

Note: This document is also available as a PDF on the Business Affairs website at http://pages.uoregon.edu/baoforms/bao_drupal_6/sites/ba.uoregon.edu/files/2021payrollupdates.pdf