MSU Controller's Office

Payroll

Labor Distribution Report - Explanation

The Labor Distribution Report for any specific pay cycle includes all employees paid on that pay cycle. The report lists information for the payroll by department number (common unit code). The payroll information for each department number is listed in account number order. Within each account number, the payroll information is grouped by object code. Each object code will appear on a separate page and the report will provide summary totals for each object code. Additionally, summary totals will appear for each account number and again for each department number.

The Payroll Labor Distribution Report also provides the detail components that comprise the Total Fringe Benefit amount. Those detail components are as follows:

Health/RX/Dental
Social Security
Retirement
Misc Amount
Tuition
Grand Parent Account Adjustment

Please refer to the Fringe Benefit Charges for an explanation for these items (except Tuition).

Please refer to Human Resources Stipend Ranges for an explanation regarding Tuition.

To obtain access to the Payroll Labor Distribution Report, through Document Viewer, you will need to complete the Administrative Information Services Access Request Memorandum.

This information should assist in the review, reconciliation and budgeting for fringe benefits.