What is the not subject amount column?

The not subject amount column shows the amount paid to an employee that is not subject to federal withholding tax. Pay codes subject to tax, such as gross type pay codes, would not be included in the amount that is not subject to tax.

Examples:

A pay code calculates after tax and it does not affect taxable wages.
An exempt amount, such as a bonus, will be included in the not subject amount.
A pay code does not need to be subject to federal withholding. This is not a common situation.

Who can I call to verify if an amount is subject or not subject to federal withholding tax?

You can contact your organization's health insurance vendor or retirement vendor.

202302, 2023Apr17