Additional pay is extra compensation that is paid to a status faculty or staff member above salary paid as regular budgeted earnings for work that exceeds or is different from the individual's regular time commitment, classification, and/or characteristic duties and responsibilities. (See USY V.C.6 Appointments and UNH V.F.7 Additional Pay.)
Taxation on Additional/Supplemental Earnings
All additional/supplemental earnings are reportable/taxable compensation. When these earnings are combined with regular earnings they are taxed according to the IRS standard table withholding method. The amount of tax withheld from this combination income can range from 15% to 39.6%, depending on the combined total amount of wages.
- Additional Pay for Temporary Duties - Pay that compensates staff members who are designated to perform the duties of a position with a classification evaluated at a higher job grade for the duration of the assignment, provided various conditions are met.
- Additional Pay for Work Outside Regular Job & Department - Pay that compensates staff members who are designated to perform an additional job outside their home department, provided various conditions are met.
Both forms provide a flow chart, indicating where the form is to be sent to until it eventually reaches Compensation for approval, as well as some quick facts to proactively clear up the most commonly asked questions.
Forms must be completed before work is started, as only Compensation can approve additional pay requests. Completed Additional Pay forms can be emailed to Martha.Gleason@unh.edu if digital, or mailed to HR Services at 2 Leavitt Lane, Durham, NH.