Government Compensation in California (GCC) Program

Hitomi SekineLocal Government Reporting Section

Division of Accounting and Reporting

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www.publicpay.ca.gov

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www.publicpay.ca.gov

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www.publicpay.ca.gov

1)Total Wages Box 5vs.

Gross Wages

2) New Developments

Today’s Topics

Box 5 on W-2:

Total wages subject to Medicare taxes

What is the basis for total wages?

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Details of a position

Add Taxable Employer Paid Benefits

Examples: Car allowance Meeting stipends Additional pay, including incentive, bonus,

retention, bilingual pay Achievement awards Nonqualified Deferred compensation

(Per IRC Section 409A)

Amount in Box 5 on W-2 Medicare Wages

Subtract applicable “Before Tax Deductions”:

Examples:

Medical reimbursement deduction

Dependent care reimbursement deduction

Amount in Box 5 on W-2 Medicare Wages

June 30th FY End Due Date - October 18th GCC (2012) FTR (FY 2012-13)

FTR Pilot ProgramNewer version of MS Access

Administrative Issues

GCC Contact Information

Hitomi Sekine, Manager: (916) 322-3881Matthew Harada, Analyst: (916) 324-5975

E-mail: GCCsupport@sco.ca.gov