Imputed Earnings

Imputed earnings are defined by the IRS as the value of any benefit or service that should be considered income for the purposes of calculating taxes.

Excess Insurance

Employees receive additional group-term life insurance coverage as a part of the employee benefit package. The dollar amount of the group-term life insurance coverage is determined by the employee's assignment category, salary, teacher's retirement contributing salary, and age. Download the Excess Insurance Worksheet.

According to the Internal Revenue Service (IRS), any group-term life insurance benefit with a value greater than $50,000 is taxable to the employee. Learn more on the IRS website.

UAB uses the term imputed earnings to identify the group-term life insurance benefit. The value is added to the employee's gross pay. The payment is taxed and the imputed earning value deducted from the gross pay amount. 

Other Imputed Earnings

Other imputed earnings are taxable to the employee based on the value of the benefit. This is reported as other imputed earnings on the employee's pay statement.

Other imputed earnings include athletic tickets paid for by the University and provided to the employee.

Involuntary Deductions

Court-ordered deductions include garnishments, debtors court, levies, child support, etc. Payroll, in accordance with federal and state law, must comply with all court-ordered deductions.

Policy & Procedure for Court-Ordered Deductions

Employees are identified according to the name, address, and social security number listed on the court order.

• If a social security number is not provided (the court is not required to provide a social security number) and/or the address on the court order does not match the address in the Oracle Administrative System, we will research personnel records to see if we can place the employee at the address on the court order.
• If we cannot match the address to the employee, the order will be returned to the court.
• UAB does not notify the employee when a deduction order is received.

Any questions other than those concerning the payroll deduction should be directed to the court and/or the attorney.

For questions regarding court-ordered deductions, contact Payroll Services through email at Payhelp1@uab.edu or call (205) 934-4523.