Answers to questions about PIO members and online/distance education.
1. If the base rate of salary per credit hour is different with past EUP courses and courses offered
on campus, which rate should be used?
Use the on-campus rate.
2. What is meant by primary work site? [Please note that this is relevant only to PIO members, as
this is language in the new contract.]
This is the site where a person normally goes to work. For our purposes, persons assigned to teach
at regional sites are teaching at their primary work site. If they teach at more than one regional site, they
have multiple primary work sites. This means that according to IRS guidelines, they are not eligible for
reimbursement for mileage from home to the primary work site. However, they may be able to take a
deduction on their personal income tax return, under certain circumstances. This is a topic that the
employee should address with their tax advisor.
3. Will instructors be reimbursed for mileage if they teach at a regional site?
Instructors who teach at a regional site in an area outside the area where they live will be
reimbursed for commuting miles. However, this reimbursement is taxable income, as it does not qualify
as a business expense (see 2 above). Instructors will need to work with their regional site contact
regarding travel authorization forms and travel logs. EUP will process all mileage reimbursement and
instructors will receive that taxed compensation after the end of the semester.
4. When a department offers a course to support another program, which unit is responsible for
writing the letter of appointment and entering the data?
The department offering the course, which is usually the department that matches the course
prefix. There may be exceptions to this, based on specific department needs, in which case the two
departments need to determine who will write the letters and enter the data.
5. For cross-listed courses, which department writes the letter of appointment and enters the data?
This needs to be worked out between the two (sometimes three) departments, to decide which
department has primary status. For example, ADA 6115 and 6340 are cross-listed with both CECP and
SWRK. I have amended the spreadsheet to indicate that neither CECP nor SWRK should write a letter of
appointment for these courses. ADA will need to note in their letter of appointment that the courses are
cross-listed with CECP 6360 and SWRK 6550. If you encounter any cross-listed courses, please let me
know so we can be sure they are appointed and processed properly.
6. What has to be done so that city tax applicable to regional site appointments gets paid?
First, here is the law that applies to determine Michigan city income tax withholding: Employees
who work part-time in a Michigan "income tax" city and part-time elsewhere are subject to city tax
withholding if the estimated percentage of work to be performed in the Michigan city is 25% or more
(MCL 141.651). Example: a WMU instructor teaches 2 classes here at main campus and 1 class in
Grand Rapids; the estimated percentage to be performed in Grand Rapids would be 1/3 or 33%, so Grand
Rapids withholding would be applied to 33% of the instructor's gross pay. If an employee teaches 3
classes in Kalamazoo, 1 in Grand Rapids, and 1 in Lansing, the Grand Rapids and Lansing percentages
(the only two cities who have the city income tax in this example) would be 20% each, so no city
withholding applies.
Second, employees are required to file a city withholding form with WMU stating the percentage of time
to be spent in the taxing city. The percentages are required by statute to be expressed as: "less than 25%,
40%, 60%, 80% or 100%” (MCL141.654). WMU may rely on the withholding form. If information
submitted by the employee is not believed to be true, correct, and complete, the city shall be advised by
WMU. Employees are to file revised forms when the estimated percentage of work done in the city
changes.
If an employee refuses to furnish a city income tax withholding certificate - we are required to withhold
based on the best information available to us.
Each city has its own version of Form W-4. These are available on the payroll office website.
Recommendation: Notify employees taking an assignment in a taxing city of the above rules and provide
them with instructions to access the form and return the completed form to the payroll office by a
specified date. If payroll does not receive the city W-4 back by the specified date, the payroll department
can then apply the city withholding.
Pdf files of each city W-4 form will be made available to the departments. Where possible, please include
the city W-4 form to instructors teaching at those regional sites.
7. Who are the contacts for the regional sites?
Battle Creek, Marilyn Shriver, marilyn.shriver@wmich.edu
Grand Rapids, Sarah Stuk, sarah.stuk@wmich.edu
Lansing, Adam Scheidt, adam.scheidt@wmich.edu
Muskegon, Richard VanderPutte, richard.vanderputte@wmich.edu
Online Education, Teri Cleveland, teri.cleveland@wmich.edu
Office of Lifelong Learning and Education, Paula Bucknell, paula.bucknell@wmich.edu
Southwest, Kay Miller, kay.miller@wmich.edu
Traverse City, Kim Stevens, kim.stevens@wmich.edu