W-2 Form Information
W-2 wages do not usually equal total gross earnings because of pre-tax deductions/contributions. A pre-tax contribution is one that is deducted from an employee’s wages before the tax on those wages is calculated. Examples of pre-tax contributions are highlighted below. This guideline shows how to calculate your total gross earnings and how to compare that to the wages on your W-2.
To find your total gross pay for the year:
- Login to the Employee Dashboard
- Click on the Earnings dropdown
- Select Earnings by Date Range
- Enter the date range from January to December for the year that you want to review
- Add the total gross pay column (do not include earnings that don’t contribute to your total gross pay such as comp time earned, leave without pay, taxable meals, etc.)
| Box # | Name | Description |
|---|---|---|
| Box 1 | Wages, tips, other compensation | This is reportable federal taxable wages (total gross wages less all pre-tax items such as medical premiums, dependent care, flexible spending, health savings account, parking, pre-tax supplemental retirement plans, and retirement plans PERS, LEOFF, TRS, URP, VIP). This amount includes taxable employer provided benefits such as tuition assistance benefits, club dues, employer provided vehicles, meals, etc. |
| Box 2 | Federal income tax withheld | Total amount of federal tax withheld, including elected additional withholding |
| Box 3 | Social security wages | Total amount of reportable wages less pre-tax items which are not subject to Social Security taxes such as medical premiums, dependent care, flexible spending, health savings account, and parking. Retirement plans are not pre-tax items for social security tax purposes and are included in the reportable total. There is an annual maximum of social security wages subject to tax. |
| Box 4 | Social security tax withheld | Total amount of social security tax withheld. This does not include the employer’s share. There is an annual maximum of this tax each year. |
| Box 5 | Medicare wages and tips | Total amount of reportable wages paid less pre-tax items which are subject to Medicare taxes such as medical premiums, dependent care, flexible spending, health savings account, and parking. Retirement plans are not pre-tax items for Medicare tax purposes and are included in the reportable total. There is no yearly limit for Medicare wages. |
| Box 6 | Medicare tax withheld | Total amount of Medicare tax withheld. This does not include the employer’s share. This includes any additional Medicare tax withheld from the wages of employees whose wages exceeded $200,000. There is no yearly limit for Medicare wages. |
| Box 7 | Social security tips | This category is not applicable to Western. |
| Box 8 | Allocated tips | This category is not applicable to Western. |
| Box 10 | Dependent care benefits | Total amount of dependent care deductions withheld. Excludible amount allowed under Internal Revenue Code Section 129. |
| Box 11 | Nonqualified plans | This category is not applicable to Western. |
| Box 12 | Code E – Elective deferrals to an IRS Section 403(b) (VIP contributions) Any contributions to PERS, LEOFF, TRS, and URP plans are mandatory contributions, | |
| Box 13 | Retirement plan | his will be checked if enrolled in any basic retirement plan. |
| Box 15 | Name of State | For employees working outside of Washington State only. Employee’s tax residence state. |
| Box 16 | State wages, tips, etc. | For employees working outside of Washington State only. Total of reportable state taxable wages. |
| Box 17 | State income tax | For employees working outside of Washington State only. Total amount of state tax withheld, including additional withholding. |