Commitment Accounting

Commitment Accounting performs payroll accounting within Financial Services. It oversees PeopleSoft payroll distribution, redistribution and encumbrance processes and the resulting Workday payroll journal entries.

When a department overpays an employee, Commitment Accounting works with the employee to recollect excess wages on the university’s behalf. Commitment Accounting completes all payroll remittances and reporting, retirement and benefit deductions, and payroll taxes — federal, state and local.

Commitment Accounting also compiles the W2 forms at year-end, administers taxes for employees living or working outside of Arizona, participates in PeopleSoft system testing and assesses the graduate-level tuition waiver taxation.

View the Commitment Accounting PDF for more information about processes. Email Commitment Accounting with questions.

Employee-related expenses rates

Employee-related expenses are ASU's cost for benefits provided to employees as part of their total compensation package at the university. These include workers' compensation insurance, unemployment insurance, and the employer's portion of Social Security taxes, retirement plan contributions, health/dental insurance and life/disability insurance.

ERE is budgeted and charged to departmental Worktags based on ASU's Budgeting Office's rates, not individual employees' actual benefit cost. Each Employee Class in PeopleSoft is assigned an ERE rate, and the rates are applied to employee gross pay to determine ERE expense. ERE charges per employee are capped on a fiscal year basis when gross pay exceeds $400,000. See the following table for FY ERE rates in Workday.

  Faculty Staff Non-benefits eligible Students, excluding RA/TA Research assistant/Teaching assistant Post-doctoral
  FacAdmAppt and Faculty AcademicProf, Admin, ACPRFAdmAP and Classified Can include all employee classes Students and graduate with job codes not equal to 989001, 989002, 989556 or 989557 Graduate students with job codes 989001, 989002, 989556 or 989557 PostDoc
Workday ERE ledger and Spend category 7112SC0232 7113SC0236 7117SC0233 7116SC0237 7115SC0235 7114SC0234
FY 2024 rate 27.1% 34.2% 10.2% 1.6% 11.5% 21.7%
FY 2023 rate 25.6% 34% 10.6% 2% 10.7% 21.4%
FY 2022 rate 26.5% 32.6% 10.1% 1.7% 10.2% 22.1%
FY 2021 rate 26.3% 33% 9.4% 1.5% 10% 21%
FY 2020 rate 27.3% 36.7% 9.4% 1.1% 7.1% 22.7%


An employee class is assigned to each position and job. An employee with multiple jobs can have multiple employee classes. Each job is charged the applicable ERE rate per class. Look up the employee class in PeopleSoft by navigating to Workforce Administration > Job Data >Job Information.

Regardless of employee class, non-benefits eligible employees are charged a specific ERE rate. The Benefit Program field on the PeopleSoft Job Data screen will determine an employee’s benefit eligibility. Employees in the Limited or Other Benefits Programs are assigned to the Non-Benefits Eligible ERE rate. Employees can have multiple active jobs, each with a different Benefit Program. When the primary job is assigned to the benefits-eligible Benefits Program, the employee is considered benefits-eligible for rate calculation purposes, and all jobs — including non-benefit eligible positions — will be charged ERE based on the Employee Class.

If the primary job is not the Benefits Program, each position is separately charged the applicable ERE rate. This is based on the employee class/benefit program combination, including the non-benefits eligible rate. Look up the employees' Benefits Programs in PeopleSoft by navigating to Workforce Administration > Job Data > Work Location > Benefits Program Participation.

General operating programs are assessed ERE. Departments are not allowed to move general operating ERE budget to either personal services or operations appropriation units.

Earnings codes exempted from ERE charges:

  • AWP — Award/Prize Bonus.
  • BNN — Nondiscretionary Bonus.
  • BNS — Bonus.
  • CAR — Car Allowance.
  • DPA — Danger Pay.
  • FRD — Fee Refund.
  • HNR — Honorarium.
  • HPR — Health Insurance Premium Reimbursement.
  • HSG — Housing.
  • TEC — Technical Subsidy.
  • TSN — Non-taxable technical subsidy.

Payroll earnings redistribution transactions will also transfer the corresponding ERE expense for the selected pay period in equal proportion to the amount of earnings moved.

Vacation and compensatory payouts are centrally funded. The ERE rate includes a component to fund vacation payouts.

ERE transactions originate in PeopleSoft as redistribution entries generated during the payroll distribution process. The purpose of the redistributions is to charge or debit the departmental Worktags for ERE expense while funding or credit ASU’s central ERE account — CC0004, PG00002 — where the actual ERE benefits are paid. These transactions interface from PeopleSoft into Workday and post to the Journal Source: Integration — PSHCM Payroll ERE and PSHCM Payroll ERE — manual integration error corrections — under the following ledgers and spend categories:

Ledger Spend Category
7112: Employee Related Expenses — Faculty SC0232 ERE Rate — Faculty
7113: Employee Related Expenses — Staff SC0236 ERE Rate — Staff
7114: Employee Related Expenses — Post-Doctoral Scholars SC0234 ERE Rate — Post-Doctoral Scholars
7115: Employee Related Expenses — RA/TA SC0235 ERE Rate — RA/TA
7116: Employee Related Expenses — Student SC0237 ERE Rate — Student
7117: Employee Related Expenses — Other SC0233 ERE Rate — Non-Benefit

The referenced journal sources, ledgers and spend categories can be used as filters for ERE reporting purposes when querying Workday Departmental Reports and the Financial Data Warehouse, Amazon Redshift.

For any ERE-related questions, contact your Financial Services accountant or your Grant and Contract Officer for inquiries specific to sponsored grants.

Payroll earning codes

Earning Codes Description
A12 Regular — 12-month faculty
ACD Regular — 9-month faculty
ADJ Adjustments
ADS Administrative supplement
ALH Acting Lieutenant hours worked
ALT Acting Lieutenant
AMS AmeriCorps stipend
ASB A Subsidy
ASG Acting Sergeant
ASH Acting Sergeant hours worked
ASR Dist excess ASRS: ASRSDT
AUX Auxiliary pay
AWP Award prize
BEP Bereavement leave hourly
BER Bereavement leave
BML Bone marrow leave
BMY Bone marrow leave hourly
BNN Bonus non-discretionary
BNS Bonus — discretionary
CAB Call back
CAR Car allowance
CCA Competitive comp agreement
CDT Court duty
CEP Comp time earned 1.5
CIP Retirement cash incentive
CLA Compassionate leave adjustment
CLD Compassionate leave donated
CLH Compassionate leave hourly
CLI Compassionate leave received
CLS Compassionate leave salaried
CLT Compassionate leave transfer
CMS Commission earnings
COA Comp officer adjustment
CPO Comp payout officer
CRG Contract earnings
CSB C subsidy
CTA Comp time hours adjustment
CTE Comp time earned
CTH Comp time taken hourly
CTP Compensatory time pay off
CTT Compensatory time taken
CTX Comp time officers
DPA Danger pay allowance
ENP Earned not paid
ENS Endowed supplement
EOF FFCRA sick hourly - family
EOG FFCRA childcare hourly
EOH FFCRA sick hourly — employee
EOL FFCRA sick salary — employee
EOM FFCRA sick salary — family
EON FFCRA childcare salary
EOO FFCRA overtime at 1.5
EOR FFCRA hazard hourly
EOS FFCRA sick student — employee
EOT FFCRA sick student — family
EOV FFCRA childcare student
EOZ FFCRA hazard
ES1 Event — Sergeant
ES2 Event — Lieutenant
ES3 Event — ASU Officer
ETR Employee taxable reimbursement
FLA Furlough/Pay reduction program adjustment
FLH Furlough/Pay reduction program hourly
FLS Furlough/Pay reduction program salary
FND Foundation/Advantage
FRD Fee refund
FSB F subsidy
FTA Federal taxable gross/adjustment
GCP Graduate contract earnings
GRD Graduate earnings
GRP Graduate contract earn hourly
HHW Holiday hours worked
HIP Health incentive pay
HNC Holiday not comp eligible
HNT Honorarium — non-taxable
HOL Holiday
HOP Holiday hourly
HOU Holiday unpaid
HPR Healthcare premium reimbursement
HRY Hourly
HSG Housing allowance
HST Holiday — student 1.5
ICS Intra university consulting
IMP Imputed income from HRMS
ISP Instruction supplement
JRP Jury duty pay hourly
JRY Jury duty pay
MIL Military leave pay 
MIP Military leave pay hourly
MOV Moving expense
MTR Miscellaneous tax refund
MVN Excludable moving expense non-tax
NT8 NRA 18 taxable gross adjustment
NT9 NRA 19 taxable gross adjustment
O15 Overtime 1.5 with 15% shift premium
O17 Overtime — NRA 17
O20 Overtime 1.5 with 20% shift premium
OCR On-call restricted
ONC On-call pay
ONP On-call hourly
OS2 Overtime 1.5 and second shift premium
OS3 Overtime 1.5 with SD3 shift premium
OS5 Overtime 1.5 with SD5 shift premium
OS6 Overtime 1.5 with SD6 shift premium
OT2 Overtime at 2.0
OTG Overtime 1.5 - graduates
OTH Overtime — student at 1.5
OTL Organ transplant leave
OTP Overtime at 1.5
OTS Overtime straight time
OTY Organ transplant leave hourly
P04 Overtime at 1.5 no retirement
P05 Overtime — straight no retirement
P06 Overtime at 2.0 no retirement
P07 Overtime at 1.5 salary no retirement
P08 Prior year overpayment
P17 Regular - NRA dep personal h
P18 Regular — NRA teaching hourly
P19 Regular — NRA study train hourly
P50 Regular — other hourly
PNE Paid not earned
PSA Pandemic sick adjustment
PSH Pandemic advance sick hourly
PSS Pandemic advance sick salary
PTL Parental leave
PTP Parental leave hourly
R17 Regular — NRA dep personal svc
R18 Regular — NRA teaching
R19 Regular — study and train
R50 Regular — NRA other
RCC Retirement contribution
REG Regular
RET Retention subsidy
ROL Royalties
RTH Retroactive pay hourly
RTO Retroactive pay
SA1 One semester sabbatical
SAB Two semester sabbatical 60%
SAD Sick hours adjustment
SCK Sick leave
SCP Sick leave hourly
SDM Same day meal
SEP Special events 1.5
SF1 Student financial use only
SIP Salary increase program
SOE State of emergency hourly
STB Standby pay
STH Student hourly regular wages
STI Stipend
SUM Summer session
SUP Supplemental pay
TEC Technical subsidy
TFB Taxable fringe benefit
TGA Taxable gross adjustment only
TPS Temporary/interim supplement
TRE Travel excluded
TRI Travel included
TSN Tech subsidy non-taxable
TUW Tuition waiver
TWE Tuition waiver employee only
TWO Tuition waiver other
ULH Unpaid benefit coordination — hourly
ULS Unpaid benefit coordination — salary
UNH Unpaid hourly
UNI Uniform allowance
UNS Unpaid salaried
USH Unpaid sick — hourly
USS Unpaid sick — salaried
UVH Unpaid vacation — hourly
UVS Unpaid vacation — salaried
VAC Vacation
VAD Vacation hours adjustment
VAH Vacation hourly
VOL Volunteer leave
VPO Vacation pay off
VTR Volunteer leave hourly
WDA Workday adjustment
WSF Work study off-campus 68/32
WSS Work study on-campus 70/30
WST Work study on-campus 100%
WTR Winter instruction salary

RA/TA flat rate semester calendar

Departmental accounts are assessed tuition remission based on a flat rate charge for each academic term — fall, spring and summer. The following table indicates the pay period start date and end date tuition remission are assessed for each academic term.

Semester Pay period start Pay period end No. of pay periods
Summer 2024 May 13, 2024 Aug. 4, 2024 6
Spring 2024 Dec. 25, 2023 May 12, 2024 10
Fall 2023 Aug. 7, 2023 Dec. 24, 2023 10
Summer 2023 May 15, 2023 Aug. 6, 2023 6
Spring 2023 Dec. 26, 2022 May 14, 2023 10
Fall 2022 Aug. 8, 2022 Dec. 25, 2022 10
Summer 2022 May 16, 2022 Aug. 7, 2022 6
Spring 2022 Dec. 27, 2021 May 15, 2022 10
Fall 2021 Aug. 9, 2021 Dec. 26, 2021 10
Summer 2021 May 17, 2021 Aug. 8, 2021 6
Spring 2021 Dec. 28, 2020 May 16, 2021 10
Fall 2020 Aug. 10, 2020 Dec. 27, 2020 10
Spring 2020 Jan. 26, 2020 May 17, 2020 9
Summer 2020 May 31, 2020 Aug. 9, 2020 6

RA/TA tuition remission and rates

RA/TA tuition remission is assessed to departmental Worktags through a flat rate per-semester charge allocated on a per-pay-period basis for each academic term the RA/TA is employed. See the RA/TA calendar for the tuition remission start and end date for the fall, spring and summer semesters.

The semester’s tuition remission flat rate is determined by the RA/TA’s FTE. Simultaneously the amount levied each pay period considers the expected number of pay periods worked within the RA/TA semester calendar. In the instance the RA/TA has multiple positions subject to tuition remission, the RA/TA assessment is allocated between positions based on gross earnings.

Local programs and sponsored grants are subject to the flat rate charge. RATA charges are not allowable on general operating accounts — Fund FD1100 or FD1110 — and are automatically redirected to PG99994: RA and PG99997: TA for grad paid under those accounts. Departments that hire an RA/TA after the seventh pay period of the fall or spring semesters are not assessed tuition remission. The summer session tuition remission is assessed to departments on all summer jobs regardless of the RA/TA's start date or FTE amount.

See the following table for current and prior year RATA rates:

Term Job code Job code description FTE Workday Ledger and Spend Category Flat rate academic year 2023–2024 Flat rate academic year 2022–2023 Flat rate academic year 2021–2022 Flat rate academic year 2020–2021
Fall/Spring 989001/989556 Teaching Asst/Assoc .50 and greater 7111SC0810 $9,400.00 $8,990.00 $8,636.00 $8,636.00
Fall/Spring 989001/989556 Teaching Asst/Assoc .49–.25 7111SC0810 $4,700.00 $4,495.00 $4,318.00 $4,318.00
Fall/Spring 989001/989556 Teaching Asst/Assoc Less than .25 7111SC0810 $0.00 $0.00 $0.00 $0.00
Fall/Spring 989002/989557 Research Asst/Assoc .50 and greater 7111SC0808 $9,400.00 $8,990.00 $8,636.00 $8,636.00
Fall/Spring 989002/989557 Research Asst/Assoc .49–.25 7111SC0808 $4,700.00 $4,495.00 $4,318.00 $4,318.00
Fall/Spring 989002/989557 Research Asst/Assoc Less than .25 7111SC0808 $0.00 $0.00 $0.00 $0.00
Summer 989001/989556 Teaching Asst/Assoc Any FTE Amount 7111SC0810 $1,224.00 $1,170.00 $1,124.00 $1,124.00
Summer 989002/989557 Research Asst/Assoc Any FTE Amount 7111SC0808 $1,224.00 $1,170.00 $1,124.00 $1,124.00

Tuition Remission Transactions in Workday

Tuition remission transactions originate in PeopleSoft as redistribution entries generated during the payroll distribution process. These transactions interface from PeopleSoft into Workday and post to the Journal Source: Integration — PSHCM RA/TA and PSHCM RA/TA or manual interface error corrections in ledger account 7111: Employee Related Expenses — Graduate Tuition Benefit under spend categories SC0808: Tuition Benefit — RA and SC0810: Tuition Benefit — TA.

You can use the referenced journal sources, ledgers and spend categories as filters for RA/TA reporting purposes when querying Workday Departmental Reports and the Financial Data Warehouse, Amazon Redshift.

RA/TA health insurance

The health insurance benefit for RA/TAs is charged through the Research/Teaching Associate/Assistant ERE rate.

Payroll expense redistributions and RA/TA tuition remission

When a payroll redistribution entry is processed for an RA/TA, the tuition remission amount transferred will be proportionate to the amount of earnings moved.

For any tuition remission-related questions, contact your Financial Services accountant or your Grant and Contract Officer for inquiries specific to sponsored grants.