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Non-Wage Cash Payments Made to Employees

Cash payments are made to employees for a number of purposes. Some of these payments are taxable income to the employee and some are not. The information below should be helpful to you in determining the correct method to use to process these payments. Non-wage cash payments to employees may include:

  • Travel Reimbursements
  • Other Expense Reimbursements
  • Moving Expense Reimbursements
  • Cash Awards
  • Professional Development Assistance
  • Payroll Draws
Payment Purpose How will I know if it is taxable? How to submit request for payment Where to submit request Will it be reported on a W-2 for the Employee
Travel Reimbursement Travel Reimbursements are not taxable to the employee. Refer to the Travel Policies and Procedures. OSU Business Affairs - Accounts Payable Office No
Other Expense Reimbursement Reimbursements for Office Supplies etc. are not taxable to the employee. Enter Banner Invoice. Submit required paper-work. OSU Business Affairs - Accounts Payable Office No
Moving Expense Reimbursement The Travel Office Staff will make this determination. Refer to the Travel Policies and Procedures. OSU Business Affairs - Travel Office Yes, if taxable or reportable
Cash Awards All cash awards to employees based on their employment are taxable. See Payroll Pointers: Giving an Employee a Cash Award OSU Business Affairs - Payroll Office Yes
Professional Development Assistance Are not taxable. Submit Payment Request Form with documentation. OSU Business Affairs - Accounts Payable Office
Payroll Draws Are not taxable, but are deducted from regular pay which is taxable. See Instruction in the Payroll Policies and Procedures. OSU Business Affairs - Payroll Office NO