Benefits for Active Employees
Tickets for University-Sponsored Events
All benefits-eligible unclassified and classified employees will be given the opportunity to obtain a complimentary ticket for each University-sponsored regular season event held on campus. To claim the complimentary ticket, a valid PSU photo identification card must be presented at the Ticket Office in the 137 Weede prior to the event or at the gate prior to each game.
According to IRS regulations, the value of the complimentary tickets received is considered a taxable fringe benefit. The value of your complimentary tickets will be reported to HRS to be included in your taxable income. The value that will be reported is the full value of each ticket less the employee's 20% employee discount (see Discounted Football Tickets, below). The value of the complimentary ticket(s) will increase the amount of taxable income used to compute deductions for federal and state taxes, Social Security and Medicare, and KPERS retirement that are withheld from the employee's paycheck. The employee's department will also pay Social Security and Medicare, unemployment insurance, workers compensation insurance and KPERS on the value of the complimentary ticket(s).
The value of the ticket(s) will show on the employee's pay stub as a taxable fringe benefit. It will also show on the W-2 for the calendar year.
CAUTION: Retirees who are eligible for the complimentary tickets should be sure that the value of the ticket will not affect their Social Security maximum earnings limits!
Discounted Football Tickets
In addition to complimentary ticket(s) for home regular season football games in Carnie Smith Stadium, employees will be able to purchase prior to game day up to four (4) additional tickets per event at a $2.00 discount. For example, an employee may purchase an adult ticket that costs $15.00 for $13.00. The value of the discount is not a taxable fringe benefit.
There is no limit to the number of tickets employees may purchase at the full price.
The following guidelines will apply to complimentary tickets:
- To claim a complimentary ticket, the employee must present a valid PSU photo identification card at the Pittsburg State University Ticket Office in 137 Weede prior to the event or at the gate prior to each game. The complimentary tickets are only to be used by an employee. The value of each complimentary ticket obtained will be forwarded to Human Resource Services to include as taxable income to the employee.
- Complimentary ticket holders may obtain tickets in seating available to the general public in either the east or west stadium for football games and in the general admission sections for basketball games. If the employee wishes to sit elsewhere in football or basketball, he or she will be required to purchase his or her ticket at the regular price.
- There will be no complimentary tickets issued for post-season athletic events, Performing Arts and Lecture Series, Solo and Chamber Music Series, Southeast Kansas Symphony, events sponsored by Student Activities Council or any other event where there is a charge for the University community.
- Sales tax on complimentary tickets issued to current faculty and staff will be the responsibility of the department hosting the event. For example, the sales tax on a complimentary ticket issued to a football game will be the responsibility of Intercollegiate Athletics. The sales tax on complimentary tickets will be deducted from the revenue earned through the sale of tickets.
- All ticket matters related to athletic contests for athletic department employees (including full-time, part-time and volunteers) fall under the Athletic Discretionary Ticket policy and are at the sole discretion of the Director of Intercollegiate Athletics and/or the Associate Athletics Director. The Department of Intercollegiate Athletics will maintain the responsibility of forwarding the value of each complimentary ticket obtained to Human Resource Services to include as taxable income to the employee.
- Tickets are available while supplies last.