• Section 125 / Section 132 benefits — HuskyCare HDHP (medical), Dental, Vision, Health Savings Account, FSA, and Employee Parking — reduce both your federal/state taxable wages and your FICA (Social Security and Medicare) wages.
• 403(b) and 457(b) retirement contributions reduce only your federal and state taxable wages. They do not reduce FICA wages, so you still pay Social Security and Medicare tax on the amounts you defer.

• Employer-subsidized benefits — Subsidized Life Insurance, Long Term Disability, Short Term Disability, and Telemedicine. MTU pays the cost on your behalf, so the Employee columns are typically $0.00 and the value of the benefit appears in the Employer columns. These lines are shown for your records so you can see the full value of your benefits package.
• Optional employee buy-up coverage and supplemental insurance — e.g., Accident Insurance, Critical Illness Insurance, Life & AD&D Buy-Up, or Long Term Disability Buy-Up. If you elected coverage above MTU’s subsidized base, your share comes out post-tax and appears in the Employee columns.
• Roth retirement contributions — Roth 403(b) Fidelity Matching or Roth 403(b) TIAA CREF Matching. Roth contributions are made with after-tax dollars, so they reduce neither your FICA Applicable Gross nor your Federal Applicable Gross.

MTU’s payroll system also lists certain Federally Taxable Benefits codes — such as Other Taxable, Taxable Tuition (TUI), and MVT (Moving Taxable Income) — in this section as $0.00 placeholder rows. The actual dollar values for these items are reported in the separate Federally Taxable Benefits section below the deductions block, since they are imputed income rather than cash deductions. Seeing the same code label in both sections is normal.

• Day Travel/Meal Reimbursement — reimbursement for meals on same-day work trips that don’t qualify as tax-free under the IRS rules and MTU’s accountable plan (typically because the trip did not include an overnight stay). The reimbursement is paid to you, but the value is also taxable income.
• Other Taxable — miscellaneous taxable items not captured by another code. The most common use at MTU is the Wellness benefit when paid as Keweenaw Cash or another cash equivalent — the IRS treats cash and cash-equivalent rewards as fully taxable wages regardless of the wellness purpose.
• Taxable Tuition (TUI) — the taxable portion of MTU’s tuition discount when you, your spouse, or your dependent take MTU coursework. Undergraduate tuition assistance for an employee or qualifying dependent is generally non-taxable; tuition for graduate-level courses or for non-qualifying individuals is taxable above the IRS-excluded amount, and the taxable portion is reported on this line.
• MVT — Moving Taxable Income — reimbursement of qualifying moving expenses provided under your employment offer or relocation agreement. Under current federal tax law, employer-paid moving expense reimbursements are taxable to the employee, so the value is added to your wages and reported here.
• Taxable Value of Life Insurance over $50,000 — imputed income on the value of MTU-provided group term life insurance coverage above the IRS-excluded amount of $50,000. No cash is paid; the imputed value is added to your wages.