Tax Withholdings

The University is required to withhold Federal, State, and in some cases St. Louis City taxes from your earnings. Taxes are withheld at the time income is earned or received during the year and the University remits them to the appropriate taxing authority.

Federal Income Tax

The amount of federal income tax withheld from your paycheck is based on elections that you make on Federal Form W-4 (Employee Withholding Allowance Certificate). This form is used by US citizens and resident aliens. You can review and update your elections anytime using Employee Self Service.

Many tools are available to help you understand the impact of W-4 elections that you make. PaycheckCity is a popular website.

Federal FICA Tax

FICA tax is comprised of two components:

  • Social Security taxes are assessed at a rate of 6.2% of earnings up to a maximum wage base that changes annually. To see the calendar year maximum wage base go to Employee Self Service | Payroll and Compensation | Tax Info and Paycheck Calc.
  • Medicare taxes are assessed at a rate of 1.45% of earnings. The maximum wage base does not apply to Medicare taxes.

Students may be eligible for exemption for this tax. For more information, see Student FICA Exemption at the bottom of this page.

Missouri Income Tax

Individuals who work in Missouri are required to pay Missouri state income tax regardless of your home state. The amount of Missouri income tax withheld from your paycheck is based on elections that you make on Missouri Form MO W-4. You can review your elections anytime in Employee Self Service. To update elections send a new MO W-4 form to payroll services.

St. Louis City Earnings Tax

The City of St. Louis imposes an earning tax of 1% on the following:

  • Salaries, wages, commissions and other compensation earned by resident individuals of the City.
  • Salaries, wages, commission and other compensation earned by nonresident individuals of the City for work done or services performed or rendered in the City.

The University is required to withhold this tax from your paycheck and remit directly to the  City of St. Louis.

Individuals who are not a St. Louis City resident and work both within and outside of the City of St. Louis are eligible for partial exemption if they can demonstrate that a percentage of their wages for services are performed outside the City of St. Louis. Individuals who meet this criteria must complete the St. Louis City Earnings Tax Partial Exemption form.


Student FICA Exemptions

Criteria used to determine exemptions

Got Questions?

Contact Payroll Services
payroll@wustl.edu
(314) 935-9835

Email Payroll Services