Home :: Finance & Accounting :: Financial References

Expenditure Codes: Employee-related Expenses (EREs)

Employee-related Expenses include:

1. Worker's Compensation insurance

2. Unemployment insurance and

3. the employer's portion of:

a. Social Security taxes

b. retirement plan contributions

c. health/dental insurance and

d. life/disability insurance.

ERE for non-sponsored project agency/orgs are recorded when paid; there are no encumbrances for presently anticipated but unpaid ERE. Anticipated ERE payments for sponsored project agency/orgs are included as encumbrances on the monthly reports; only those agency/orgs within sponsored project Advantage fund numbers beginning with "3" are affected, e.g., fund 3520. For the State General Operating Funds, ERE are funded from a central ERE budget. For all other funds, ERE are recorded in the agency/org that incurs the related personal services costs. In Fy 2010 ASU implemented and ERE Rate.  The object codes related to the ERE rate are 720070, 720071, 720072, 720073, and 720074.  Departmental accounts will be assesed the ERE rate under these codes. 

DEFINITION
Employee-Related Expenses (ERE)
Benefits provided to employees as a part of the total compensation package at the university.

 Sub-object Code Name  Object  Sub  Description
 Workers Compensation Insurance  7200  01  Actual ERE for Workers Compensation Insurance
 Retiree Accumulated Sick Leave 7200   03  Actual ERE for Retiree Accumulated Sick Leave
 Unemployment Insurance  7200  06  Actual ERE for Unemployement Insurance
 FICA Tax  7200  11  Acrtual ERE for FICA Tax
 Local Payroll Tax  7200  12  Actual ERE for State and Local Payroll Tax
 Combined Retirement  7200  13  Actual ERE for Employees Participating in a Retirement Plan
 ASRS Long Term Disability  7200  15  Actual ERE for State Long Term Disability Insurance
 Public Safety Supplemental Cancer Insurance  7200  39  Actual ERE for Public Safety Officers Cancer Insurance
 Group Health Insurance  7200  41  Actual ERE for Group Health Insurance Premiums
 TA Health Insurance  7200  43  Graduate Teaching Assistant/Assoc health insurance - no longer used as of 7/1/2009.
 RA Employee Tuition  7200  44  Graduate Research Assit/Assoc tuition remission
 RA Health Insurance  7200  45  Graduate Research Assistant/Assoc health insurance - no longer used as of 7/1/2009.
 Group Dental Insurance  7200  46  Actual ERE for Group Dental Insurance Premiums
 TA Employee Tuition  7200  47  Graduate Teaching Assit/Assoc tuition remission
 Life/Acc Death/Disabililty  7200  51  Actual ERE for Life and Accidental Death and Disabliltiy Insurance
 PeopleSoft ERE Suspense  7200  55  Used for payroll interface transactions with object code mapping issues.
 Faculty ERE Rate  7200  70  Faculty ERE Rate
 Staff ERE Rate  7200  71  Staff ERE Rate
 Non-Benefits Eligible ERE Rate  7200  72  Non-Beenfits Eligible ERE Rate
 Student ERE Rate  7200  73  Student ERE Rate
 RA/TA ERE Rate  7200  74  RA/TA ERE Rate
 Other ERE Rate  7200  99  Other ERE Charges