When will I get my W-2?
The W-2 was postmarked January 25. Please allow time for your paper W-2 to be delivered by the USPS. Electronic W-2s will be available in EMPowerSF for active employees under your Employee Profile beginning February 15.
I think my W-2 is incorrect because you underpaid/overpaid me.
You can still have an accurate W-2 despite having had a pay issue. The W-2 should reflect all taxable earnings paid to you between January 1 and December 31 of each calendar year. Taxable earnings are gross payments less any tax deferred deductions, such as retirement plans, employee-paid health premiums, and Dependent/Health FSA. If you have reason to believe that you were underpaid, the W-2 will only reflect the amount you were actually paid. On the other hand, if you believe you were overpaid, amounts in your W-2 will reflect those funds received during the year.
SFUSD cannot provide tax advice. Please refer tax-related questions to your tax professional or visit the IRS website.
How do I access my W-2 online after February 15?
Follow these steps to retrieve your electronic W-2.
Why do I show different amounts in Box 1 and Box 16?
There are instances where items that are federally taxed are not taxed by the state. For example, the phone allowance of SFUSD will appear in Box 1 but not Box 16.
Why does Box 1 not match my annual salary?
Box 1 reflects your taxable gross earnings. This includes extra time-based pay, stipends, and other additional taxable wages. This may not be the same amount even across employees of the same classification and pay scale level. This amount excludes:
- SFERS mandatory defined contribution plan
- 403(b) and 457(b) (Voluntary contributions to tax deferred investment programs)
- Salary reductions due to unpaid leave, or Worker’s Compensation
- Dependent Care deductions
- Health Care reimbursement Account contributions
- WageWorks deductions, and
- Employee-paid Health Insurance premium deductions
Why is there a difference in the amounts in boxes 1, 3 and 5?
Box 1 contains your total federal taxable gross pay. Some deductions (such as CalSTRS, SFERS, and 403(b)/457(b) deductions) reduce taxable gross but do not reduce Social Security and Medicare gross amounts.
Box 3 contains your total wages that are subject to Social Security taxes. Social Security’s Old Age, Survivors, and Disability Insurance (OASDI) program limits the amount of earnings subject to taxation for a given year. The limit, also known as the contribution and benefit base, is established by the IRS.
Box 5 contains your total wages subject to Medicare taxes. In contrast to OASDI, there is no annual limit on wages subject to Medicare withholding. However, there may be an additional Medicare Tax. You can consult current and historical contribution and benefit bases from the Social Security Administration.
Will my union dues appear on my W-2?
No. Union dues are not itemized on your W-2.
I got a salary increase. Why are my taxable wages in 2022 not higher than 2021?
Many may make the mistake of comparing W-2 amounts from 2021 to 2022 and not see much of a difference even though pay increased in parts of 2022. This is not an error. This is due to the fact that Certificated employees received 13 paychecks in 2021 vs. the normal 12 paychecks in 2022, a move that was done in preparation for the crossover from PeopleSoft to SAP SuccessFactors (EMPowerSF). In the past, Certificated staff received their paycheck for MO PP12 on the first business day in January, but to make a clean break between systems and for W-2 purposes, SFUSD paid that paycheck on 12/30/21. That will increase the Federal Taxable Gross (Box 1) for 2021 that employees would not normally have. This scenario no longer applies to 2022 and all succeeding years.
I am finding errors, please issue me a corrected W-2.
W-2Cs are not issued on request. SFUSD has conducted extensive testing and validation of the W-2 and in the process identified the subset of employees who will receive a corrected W-2 (W-2C).
If you are running into errors with filing or need tax advice, please refer tax-related questions to your tax professional. SFUSD is not permitted to dispense tax advice.
I did not work last year, so why did I receive a W-2?
Wages are reported in the calendar year in which they are paid, rather than when they are earned. You may have worked during December of the prior year but received your pay on or after the first banking day of the following year. In another example, you may have received an accrued vacation leave payout or a stipend in a separate payment from your final earnings.
Why do the amounts on my W-2 differ from my last earnings statement year-to-date totals?
Prior to issuing the W-2, Payroll went through an extensive validation process to make earnings adjustments and other end-of-year transactions. There may be circumstances, such as role changes or receipt of off-cycle checks, where not all of these transactions were recorded in pay statements.
My address is not correct on the W-2 form I received. Do I need to take action or get a corrected W-2 form?
There is nothing you need to do – this will not affect your tax return. Once your W-2 has been created, you will not be able to update the address on it. To correct your address for the future, please make sure to update your address on EMPowerSF or see the EMPowerSF Employee Self-Service Guide.