Emoluments

Overview

Emoluments are taxable cash or noncash payments provided outside regular payroll processes through AggieBuy or Emburse.  Examples include:

• Company vehicles
• Employer-provided housing
• Gift cards
• Complimentary sports tickets

Both cash and noncash emoluments are subject to federal taxes, including FICA and federal income tax.  Recording emoluments in Workday ensures these payments are properly taxed and reported on employees’ Form W-2.

Steps

Requesting Emolument One-Time Payments in Workday

1. Initiate a Request One-Time Payment business process in Workday.
2. Enter a valid 13-digit FAMIS account number (example: 02-123456-00000).
3. Submit the transaction to ensure proper tax calculation and payroll posting.
4. Locate the submission confirmation in Workday Inbox > Archive.
5. Attach a PDF screenshot of the submission to:
   • A Concur expense report, or
   • An AggieBuy document

Emolument One-Time Payment Plan Options

Select a plan beginning with “Emolument”, such as:

• Cash awards
• Complimentary Sports Tickets
• Gifts
• Travel reimbursements older than 90 days

Maintain supporting documentation in the employee’s departmental file for audit purposes.

Important: Emolument one-time payments add taxable income but reduce net pay. The employee does not receive a direct payment from this transaction.

Requesting Recurring Emolument Allowances

1. Initiate a Request Compensation Change business process in Workday.
2. Add the recurring emolument (e.g., housing or employer-provided vehicle).
3. Confirm the process applies tax each pay period (an HR Professional can view individual pay result to confirm).

Note: For assistance, contact the HR Professional supporting the employee.

Exceptions

Emolument Exceptions

Do not use the Request One-Time Payment process for the following:

• Terminated employees
• Retired employees
• Gross-up payments (department pays taxes)
• Employees outside your supervisory organization

Instead, submit an Emolument Exception Request form with:

• The applicable reason number
• A detailed explanation
• Required approvals/signatures

Send the completed form to Payroll Services (payroll@tamu.edu).

Reminder

Emolument Processing Reminder

Taxes on non-salary compensation cannot be processed if the employee has no gross pay in Workday. This may occur when:

• No hours were worked
• The employee is outside their work period
• The employee is terminated

If Payroll identifies this issue before processing deadlines, the One-Time Payment may be rescinded. The department will need to:

1. Resubmit the One-Time Payment after the employee returns to work, or
2. Submit an Emolument Exception Request form to cover taxes on behalf of the employee

Contact / Help

For questions regarding emolument processing, contact:

• Contact Your HR Professional
• or Email: payroll@tamu.edu