Payroll Expense Accounts

An account is a 6-digit numeric value that defines the specific type of expense.
This listing is not a complete listing of all account numbers. It identifies the most commonly used specific expense account values. It is the responsibility of the originator of the transaction to indicate the appropriate account number on all transactions.

Account Description Definition
SALARY ACCOUNT VALUES–SALARIED (EXEMPT) EMPLOYEES:
Faculty
500011 Faculty Salary expense for faculty
500214 PT Faculty-Union Salary expense for part-time faculty, union (standard benefits)
Graduate Assistants – Exempt
503259 Graduate Assistants Salary expense for graduate assistants – exempt.
Academic Administration – Faculty
511005 Academic Administrator-Faculty Salary expense for academic administrator-faculty.
Executive Administration-Non-Faculty
512002 Executive Administrator-Non-Faculty Salary expense for executive non-faculty executive administrator.
Exempt Staff
513021 Exempt Staff Salary expense for exempt staff.
513044 Exempt Coaching Staff Salary expense for exempt coaching staff.
Part-Time Faculty – Non Union
520014 PT Faculty – Non-Union Salary expense for non-union part-time faculty.
Part-Time Faculty – Union Mod Benefits
520514 PT Faculty -Union Salary expense for union part-time faculty (modified benefits).
Faculty – Summer
530011 Faculty – Summer Salary expense for summer faculty.
Casual
543021 Casual / Temporary Salary expense for casual / temporary.
543259 Casual Graduate Assistants Salary expense for graduate assistants – casual labor.
549976 Student-Non Federal Work Study Salary expense for student non-Federal Work Study.
549978 Student-Non Federal Work Study – FICA Taxable Salary expense for student nonfederal Work Study – FICA taxable.
549979 Extra Service Vouchers Salary expense for extra service vouchers.
549986 Federal Work Study-100% Salary expense for Federal Work Study-100%.
549987 Federal Work Study-100% – FICA Taxable Salary expense for Federal Work Study-100% – FICA taxable.
549988 Students – FWS 60%/40% Salary expense for Students – FWS 60%/40%.
549989 Students FWS 60%/40% FICA Txbl Salary expense for Students FWS 60%/40% FICA Taxable.
549990 Taxable Moving Expenses Salary expense for moving expenses-taxable.
549991 Taxable Dues / Memberships Salary expense for dues/memberships-taxable.
549992 Award / Bonus Salary expense for awards.
549993 Taxable Travel / Lodging Salary expense relating to Taxable Travel / Lodging.
549998 Employee Benefits-Other Wages Salary expense for Employee Benefits-Other Wages.
549999 Disability/Salary Continuation Salary expense for Disability/Salary Continuation.
SALARY ACCOUNT VALUES–HOURLY EMPLOYEES
Graduate Assistants – Non-Exempt
504256 Graduate Assistants-Non-Exempt Salary expense for non-exempt graduate assistants.
Staff – Non-Exempt
514072 Non-Exempt Staff Salary expense for non-exempt staff.
Union – Non-Exempt
515065 Non-Exempt Staff -Union Parking Salary expense for non-exempt staff – Union Parking.
515073 Non-Exempt Staff – Union Salary expense for non-exempt staff – Union.
Union – Summer – Non-Exempt
535073 Non-Exempt staff – Union – Summer Salary expense for nonexempt union – summer.
YEAR END ACCRUALS:  for Comptroller’s Office use only
503285
Graduate Assistants Accrual Salary expense for exempt graduate assistants year end accrual.
504285
Grad Assistants Non-Exempt Accrual Salary expense for non-exempt graduate assistants year end accrual.
512085
Executive Administrative Non-Faculty Accrual Salary expense for executive administration non-faculty year end accrual.
513085
Exempt Staff Accrual Salary expense for exempt staff year end accrual.
514085
Non-Exempt Staff Accrual Salary expense for non-exempt staff year end accrual.
515085
Non-Exempt Staff -Union Accrual Salary expense for non-exempt union staff year end accrual.
520085
PT Faculty – Non-Union Accrual Salary expense for part-time non-union faculty year end accrual.
520585
PT Faculty – Union Accrual Salary expense for part-time union faculty year end accrual.
530085
Faculty – Summer Accrual Salary expense for summer faculty year end accrual.
536285 Grad Assistants Summer Accrual Salary expense for summer graduate assistants year end accrual.
543085
Casual / Temp Accrual Salary expense for casual/temp year end accrual.
543285 Casual Grad Assistant Accrual Salary expense for casual graduate assistant year end accrual.
544085
Casual/Temp Non-Exempt Accrual Salary expense for non-exempt casual/temp year end accrual.
549985
Year End Accrual Salary expense for year end accrual.
EMPLOYEE BENEFITS:
561299 Benefits – Other Other fringe benefits taxable.
549999 Pay-Spl Authorized Payroll-Special Authorized
561201 Employee Benefits Employee Benefits
570102 Fringe Benefits Expense for costs of employee fringe benefits. Fringe benefit details are available athttp://www.irs.gov/publications/p15b/ar02.html#d0e92
570401
Fringe – Regular Exempt Expense for costs of employee fringe benefits.
570501
Fringe – GA Exempt Expense for costs of employee fringe benefits.
570601
Fringe – Summer Expense for costs of employee fringe benefits.
570701
Fringe – Wages Expense for costs of employee fringe benefits.
570801
Fringe – Regular Non-Exempt Expense for costs of employee fringe benefits.
570901
Fringe – GA Non-Exempt Expense for costs of employee fringe benefits.
571101
Fringe – Summer Non-Exempt Expense for costs of employee fringe benefits.
571201
Fringe – Wages Non-Exempt Expense for costs of employee fringe benefits.
571301
Fringe PT Fac Union Exempt Expense for costs of employee fringe benefits.