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Payroll & Benefits · Salaries & Wages

4040 Premium / Special / Supplemental Pay

Since 2026.03
What it is
Premium/special/supplemental pay includes compensation elements beyond base wages, such as differentials and special assignment pays.
Accounting note
Define premium pay types in payroll system and map consistently. Helps bargaining unit analysis.
Examples
Bilingual pay; shift differentials; standby pay; special assignment pay.
Do not use for
Overtime (4020) unless policy includes overtime premiums here.

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsBy functionThe line depends on the function code (forms 24-28). See each function's line.
By major objectForm 29 R01 Salaries and WagesSALARIES_WAGES
Government-wide ledger (980)Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity.
Enterprise funds (water example)Form 12 R30 Personnel ServicesPERS_SERV
Line by function (10)
  • 0000 All Functions / Unspecified (Silent Default): Form 12 R30 Personnel Services
  • 7110 Water Supply: Form 12 R20 Water Supply
  • 7111 Water Purchases: Form 12 R21 Water Purchases
  • 7112 Groundwater Replenishment: Form 12 R22 Groundwater Replenishment
  • 7119 Other Water Supply: Form 12 R23 Other Water Supply Expenses
  • 7120 Water Pumping: Form 12 R24 Pumping
  • 7130 Water Treatment: Form 12 R25 Treatment
  • 7140 Water Transmission and Distribution: Form 12 R26 Transmission and Distribution
  • 7150 Water Customer Accounting and Collection: Form 12 R28 Customer Accounting and Collection
  • 7160 Water Sales Promotion and Conservation: Form 12 R29 Sales Promotion
Internal service fundsForm 03 R05 Personnel ServicesPERS_SERV
Fiduciary funds (pension trust example)Form 30.5 R21 Administrative ExpensesPEN_ADMIN_EXP
Column for the trust or custodial fund type.
Use local detail codes that declare R19-R23 for benefit payments, refunds, and payments to depositors.

Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.