Subject Only

This box applies to United States users only.

Check this box if the earnings are to be included in the subject amounts only (and not the calculations) for this deduction or liability.

Do not check this box if the earnings are to be included in both the subject amount and the basis for calculation for this deduction or liability.

Examples of typical uses

  • For deductions, a typical example would be for federal withholding. Earnings that are 'subject only' will be included in the “Wages, Tips, and Other Compensation” amount on the W-2, but will not be included in the basis for calculating withholding tax on a pay check.

  • For liabilities, it is a method to distribute the liability to earnings without the earnings being a basis for the calculation. For example, you might assign a '401k matching' liability to all earnings codes that are subject to the liability, including the 401k earnings. Then, for all earnings except the 401k earnings, you would check the 'subject only' box for the 401k liability.

    Assuming that negative earnings are excluded from liability distributions (you did not select the True earnings for Payroll Reports check box in PR Company Parameters), this will allow the liability to be distributed across the regular earnings rather than with the 401k earnings, and to be updated to JC