The University of Georgia treats Summer Session payments as supplemental wages in accordance with IRS guidelines. Federal tax withholding is 25% and State of Georgia tax withholding is 6% on all Maymester and Summer Session payments (June 4 ,July 2 and July 31) except for checks issued to Graduate Assistants, which are withheld in accordance with the employee's W-4.

Employees concerned about excess tax withholding resulting from Summer Session payments should consider adjusting their withholding rates by preparing a new W-4 form (IRS form W-4, http://www.irs.gov/pub/irs-pdf/fw4.pdf). A new W-4 form may be used to adjust withholding from payroll checks other than the Summer Session pay checks.