In 2024, UCPath informed employees of corrections to federal payroll tax deductions related to FICA taxes that were not properly withheld. These corrections apply to employees who transitioned from FICA-exempt student status to FICA-subject or Medicare-only status between 2019 and March 2024.
UCPath Center teams began processing 2021–2024 FICA adjustments via off-cycle pay runs in November, which are scheduled to continue through August 2025. These pay runs generate automatic postings to both the campus location and UCOP general ledgers upon processing. Previously processed pay runs resulted in journal entries where the employer portion of FICA adjustments was incorrectly expensed at the department level at campus locations.
The UCPath Center has delivered to UCSF the journal data associated with these pay runs. The Payroll Office will facilitate a reversal of department-level postings prior to the February month-end close.
UCPath teams are developing a solution to ensure expense entries are correctly posted before the next off-cycle pay run for FICA adjustments. The Payroll Office will provide updates to departments via the UCPath-Users listserv as UCPath continues its effort in this project. If you have questions, please contact the Controller’s Office Solution Center.