Payroll Adjustment Trends: Slight Improvement, Continued Focus Needed
University Payroll & Benefits (UPB) continues to monitor payroll adjustment activity across the University of Illinois System. After years of sustained growth, the latest data show a modest decline in adjustments. Through September 2026, adjustments totaled 52,329, compared with 53,451 during the same period in 2025 and 53,698 in 2024. While this represents movement in the right direction, the decrease is relatively small and too early to indicate a sustained trend reversal.
Although the decline is encouraging, the longer-term trend remains a concern. Annual adjustments more than doubled between 2016 and 2025, increasing from 27,725 to 72,373. Prior Underpayment Adjustments (PUAs) continue to account for the overwhelming majority of activity. Through September 2026, UPB recorded 45,086 PUAs and 7,243 Current Pay Adjustments (CPAs).
Where Departments Can Make the Greatest Difference
The data continue to identify clear opportunities for prevention. From 2016 through 2025, "No Time Reported" generated 194,588 PUAs, representing 43.03% of the total. "Late Job" accounted for another 122,729 PUAs, or 27.14%. Together, these two causes represented more than 70% of all PUAs. When combined with "Additional Time Worked," the three leading causes account for more than 81% of all PUAs.
These findings reinforce UPB's system-wide call to action. The recent reduction in adjustments, while positive, remains modest relative to the overall volume of activity and the long-term upward trend. Departments can help drive more meaningful and sustainable improvement by reviewing recurring adjustment patterns, ensuring timesheets are submitted and approved on time, processing job actions promptly, establishing backup approvers, and reinforcing accountability among employees and supervisors.
These efforts support the shared goal of providing employees with timely and accurate pay. Continued attention to the most common causes of payroll adjustments will help reduce unnecessary corrections, improve operational efficiency, and enhance the employee experience. While the latest results show slight progress, sustained improvement will require ongoing partnership and commitment across all departments.
