Oregon State University


Welcome to the

Auxiliaries and Activities Business Center

Payroll Division

Located in the Memorial Union finance office - MU 215 

Hours: Monday-Friday 8am to 5pm


The payroll office processes time records for pay compensation for the Oregon State University auxiliary and student fee-based units. We provided and assist with the maintenance of payroll documents for earnings and tax purposes for approximately 2500 employees each month.




2014 Tax Law Changes:

Increase in Social security taxable wage base - 

  • The social security taxable wage base increased from $113,700 to $117,000.
  • Only pay of $117,000 or less is taxed for social security, anything earned during a single tax year in excess of that is not taxed for social security.
    • If you earn $10,000 a month you will reach this maximum in December.  You will only be taxed for social security on $7,000 - the amount remaining to reach the maximum.

The earning threshold amounts on Medicare surtax on high wage earners changed -

  • Employers must withhold an additional .9% in Medicare tax on those employee's who earn more than $200,000 annualy.
  • Typically the employee pays 1.45% in medicare tax, high wage earners who make more than $200,000 will be taxed 2.35%


Contact Info

Copyright ©  2014 Oregon State University
AABC Human Resources
109 Poling Hall
Fax: 541-713-6708
AABC Poling Finance
109 Poling Hall
Fax: 541-713-6708
AABC MU Finance
215 Memorial Union
Phone: 541-737-7770
Fax: 541-737-3114
AABC Payroll
215 Memorial Union
Phone: 541-737-7770
Fax: 541-737-3114
AABC Office Hours
AABC Poling Hall: 8am - 5pm
AABC MU: 8am - 5pm