555 S. Howes Street, Suite 206
Fort Collins, CO 80523-6004

Tel: (970) 491-MyHR (6947)
Fax: (970) 491-2337

Payroll Taxes

Current Employees
Federal Tax Foreign
Medicare Tax Social
Security Tax
Other Tax Annual
Tax Forms
Taxable Fringe


Medicare Tax Changes

  • Changes For 2013
  • June 25, 2013

    See "Additional Medicare Tax" on the IRS website for changes which go into effect this year.

Federal Tax

W-4: Tax Withholding

How Do I Adjust My Tax Withholding?

Earned Income Credit (EIC)

The Earned Income tax credit is available to low-income employees and may be taken when the employee files his or her individual tax return. For qualification information, refer to: Publication 596 (PDF), Earned Income Credit.

Foreign Nationals

All foreign nationals must contact the CSU Foreign Tax Office (970) 491-3538 to complete necessary paperwork for employment.  Please refer to the CSU Foreign Tax Office for more information regarding the appointment of foreign nationals and taxation.

Medicare Tax

Medicare tax is imposed to assist with financing Medicare which is a social insurance program administered by the United States government. The tax is equal to 2.9% (1.45% withheld from the worker and a matching 1.45% paid by the employer) of the wages, salaries and other compensation in connection with employment.

All employees of Colorado State University are subject to Medicare tax withholding with the following exceptions:

  • Students enrolled and regularly attending classes, performing services for the University; and full time students performing service for academic credit, combining instruction with work experience as an integral part of the program. More information.
  • Nonresident foreign nationals under certain Visa types.  Review completed by CSU Foreign Tax Office.
  • Employees hired prior to 3/31/86 who are not covered under a section 218 agreement and have been continuously employed by the University.

Social Security Tax

Social Security Protection Act of 2004

Colorado State University is required by law to provide this Statement Concerning Your Employment in a Job Not Covered by Social Security (SSA 1945): employees of CSU do not participate in the Social Security program and a pension from this job could affect future Social Security benefits to which you may become entitled.

Because your earnings from this job are not covered under Social Security, you are mandated to participate in one of the following retirement programs:

  • Colorado Public Employees Retirement Association (PERA)
  • The Defined Contribution Plan (DCP)
  • Colorado Student Employee Retirement Plan (SERP)

State Tax

Unless there are specific rulings to define otherwise, employees are taxed by the state in which they work - not the state in which they live.

Out-of-State Employees

State taxes are withheld where work is performed, so employees working in a state other than Colorado must complete an Out-of-State Work Location form and return it to HR Payroll with a W-4 form.

It is the employee’s responsibility to inform their department and HR Payroll of any changes in location.  New Out-of-State and W-4 forms should be completed when an out-of-state work location changes.

Other Tax

Other taxes may be required to be withheld from employee compensation dependent upon where work is performed for the University these include, local taxes, county taxes and city taxes.

Annual Tax Forms

W-2 Form

Obtaining your W-2, requesting a copy, questioning your W-2

Taxable Fringe Benefits