Browse health, insurance and disability deduction codes.
STD usually refers to short-term disability cover. A premium deduction is not the same as a disability benefit payment. Who paid the premium and whether it was paid before or after tax can affect the tax treatment of a later benefit.
How to read this entry
Use the meaning Short-term disability insurance alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
A $9 STD premium is the cost of cover for that period, not a $9 disability payment. A subsequent insurer payment must be checked against the policy and its funding history.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Identify whether the row is a premium or benefit and confirm the employee/employer split and tax basis of premiums.
Compare related entries
Read the health, insurance and disability deduction codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on health, insurance and disability deduction codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.