PAYROLL: A How to and FYI Forum

1. PAYROLL: A How to and FYI Forum Training Days 2010

2. Contact info: Payroll: http://oregonstate.edu/fa/businessaffairs/staff/payroll 737-3232 paymaster@oregonstate.edu Who to contact: Anita Gurule - Classified and International Employee paperwork, Overpayment collection, and FMLA /SAIF Leave. Traci Yates - Unclassified Employees, Overload pay, and Taxable benefits. Lucy Carlson - Undergrad Students, Temporary employees, and Work Study. Jerie Thorson - Graduate Student, Post Doc Scholar, and Clinical Fellow employees. OSCAR: https://oscar.oregonstate.edu/ EPAF: http://oregonstate.edu/dept/computing/train/cbt/hris_banner/EPAF_Training_Originators_BC.pdf http://oregonstate.edu/dept/computing/train/cbt/hris_banner/EPAF_Training_Finance_BC.pdf Employee Online Services: infOSU.com https://adminfo.ucsadm.oregonstate.edu/prod/twbkwbis.P_WWWLogin

3. Direct Deposit/Check Delivery: • Access to this may not be available during time entry (generally the 17th and 18th of the month). Sign up Online through Employee Online Services infOSU.com Employing Department is where the earnings statement will be delivered to if option for department delivery is chosen. • Available in OSCAR • Payroll ‘s Pay Delivery Authorization form was combined with the AP/Student Accounts Direct Deposit form Same Notate ”SAME” if employee is changing delivery department or Opt Out status only • Now this form Automatically Opts employees out of earnings statements, they may go online to Opt-In • For direct deposit - Must attach Official account record: includes both the Routing and Account number

4. A Supervisor or head of the department who is familiar with the employees role at the university signs the fiscal duties authorization section. This must be a different person than who completed the department section. The must mark YES or NO 2 Forms: Draw and Disbursement Request Employee Fills Out the top Portion and includes the reason for the request. Draws:Oscar.oregonstate.edu Policy: http://oregonstate.edu/dept/budgets/PAYManual/PAY600.htm#62 Dept or BC Fills out – Someone who has access to the Employee position information and who can calculate the earnings to date Earnings to date of the draw A supervisor or head of the department signs here. This person must be different than who completed and signed the above section. Must mark YES or NO

5. The disbursement request form can be completed by the same person who filled out the department section on the draw form. The other signer can be a supervisor, manager, or department head. Disbursement Request: Oscar.Oregonstate.edu • The draw is ready the following day after approval and the employee is notified by email they may pick it up at Central Payroll. • Special instructions: This box is intended to indicate check handling other than the employee picking it up from our office. Indicate a mailing address or department to pick up and who to contact. • The Net check or Cash field is for the amount of the draw, we round this to a whole dollar based on the 60 or 75 percent. • Central Payroll determines the index and account this money is drawn from, ultimately it will come out of the employees check and charge whichever index their pay charges.

6. W4: http://www.irs.gov/pub/irs-pdf/fw4.pdf?portlet=3 • Instructions must be available to employee • Page 2 or on the back • No white out or scribbles – have the employee either fill out a new form or initial any changes • Box 3: Employees often miss marking Single, Married, or Married filling single • Social Security Number is required: International employees who have applied for this will be asked to come in and add this. • Box 5: Deductions must be entered, the employee should enter zero if none are requested. • Box 6: The employee may ask for addition withholdings. This is a flat dollar amount and will only be applied to the federal taxes unless indicated otherwise. • Box 7: If EXEMPT is written on line 7 this overrides all other deductions and the employee is waived from having taxes withheld. This status is only good for a year the employee must re-file as exempt each January to remain in waived status.

7. Termination Pay and Leave Payouts:Oscar.oregonstate.edu • Final pay and Leave is paid out when an employee is terminating employment from OSU or going to a leave ineligible position. • BOLI laws state: • Our responsibility to pay the employee regardless of timesheet being turned in • Less than 48 hours notice – 5 working days or next regular payday; whichever is first • Employee is Discharged – No later than the end of the following working day Jones_________ Michael _________ 930930930______ • Include: • Hours due; both for a prior pay period or current pay, and any additional pay due • Leave taken for both the prior and current month • Leave balances to payout: Verify the amounts with HR staff • Consider Furlough,Leave taken and accrued, and any Adjustments due to LWOP or manual checks when calculating leave payouts

8. Manual Checks: Outside of regular payday • Spreadsheets and pay requests • Include Hours due and Leave taken • Grad and Unclassified staff require the total pay due. Classified, temps and Students use the rate as it appears in Banner • Deadlines • 10 am Monday, Thursday, day before payday, and payday • PYICHEK • Dispositions – When a check is at a 50 or 60 it will be in the next check run • Pickup and Logging • Designee’s will receive notice of manual checks Tuesdays, Fridays, Payday, and the day after payday • Notice is received by email and only the designated contacts for each Department or Business Center are notified. If someone other than these designee’s will be picking the check(s) up we should be notified with the persons name and they should be prepared to show ID. • Awards – we contact the person noted on the form only • Zero Nets – we mail the earnings portion to the current mailing

9. Check Handling: Regular Run or Payday Checks: • Never to be distributed before payday • Print the employee Roster or Use the check distribution report in Appworx • PYRCDST – this report also list those who have signed up for direct deposit and those who Opt out of an earnings statement • Checks should be Personally handed to the employee who signs/initials and dates the report • If the employee has requested the be handled differently this request should be made in writing and attached to the report. • All checks and earnings statements are considered confidential • Keep in a secure and locked location If check is not retrieved: • Email employees including the following information: • when payday is/was, a timeframe for pickup and what will be done with the check after that time. • Consider includingthe link for employee online services and suggest direct deposit or Opt-Out • Mail to CM at time not picked up as stated in email – notate report • CM is the current mailing address printed on the check front, this can be updated by the employee online through employee online services • If the check is returned it will come to Central Payroll – • We attempt to contact the employee further. • We send purge notices to employees to claim un-cashed checks. If the money remains unclaimed it is turned over to the Bureau of lands

10. Timing in month: What can we do about it? • Job Paperwork must be processed by the 16th of the month to be in time entry • Must be received, approved, and processed by your business center HR • Must be completed by Payroll • While Time Entry is Open: Central Payroll can “re-extract” a job record to correct the record and bring it back into time entry • HR should continue to forward FTE reductions and Terminations to payroll. Payroll should check their Nolij trays for these and work to correct the record • Generally Central Payroll can still correct a record for a couple of days after time entry has closed • After payroll has processed Central Payroll may be able to pull a check, or stop a direct deposit • HR and Payroll must work together to communicate and prevent Overpayments • When HR and Payroll begin to process forms again any pay for that current pay period would need to be requested by a manual check Payroll Calendar: http://oregonstate.edu/admin/hristeam/paycal.pdf

11. EPAF: Electronic Personnel Action Form What is it…? A job form that load electronically rather than by manual input • Consider if the EPAF being processed would effect the current pay period and if not processed would cause an overpayment • Work within the business center and with Central Payroll to correct this pay • Can be submitted through the 15th of the month • Once Time Entry opens EPAF can still be processed in Oscar, however pay would have to be requested by manual check, they will not come into time entry automatically • When there are multiple forms processed for the same employee they must be done one day at a time to allow for the record to load • The change that should take effect either retroactive or the soonest to the day of processing the form should be done first and in chronological order from there.

12. Taxes: local, Out of State, Out of Country • Employees can claim as many deductions as they desire • If they claim 11 or more a copy of the W4 is sent to the Dept. of Revenue • The DOR may send a Directive limiting the Employees allowable deductions • Employees may claim exempt on their W4 and we will not collect taxes from their pay • This status must be renewed annually • If the employee makes more than $800 in a pay period a copy of the W4 is sent to the DOR. • Employees who live and work outside of the state qualify to be exempt from paying state taxes • They must submit a form with Central Payroll – available in Central Payroll • They must re-file annually – we contact the employee directly to re-new • The Job record must show a job location outside of the state or the department must have the telecommuting agreement on file for the employee • This agreement is for employees who telecommute and the job is considered to be on campus • Employees who live and work outside of the country may qualify to be exempt from paying state and federal taxes • There is a federal form that must be submitted and approved to qualify through the IRS • The Job record must show a job location outside of the U.S. or the department must have the telecommuting agreement on file for the employee

13. Taxes: Working here as an international employee • IRS Publication 519 – U.S. Tax Guide for Aliens • IRS Publication 15 – Circular E, Employer’s Tax Guide • Non-ResidentEmployees must file a W4 form. If they refuse to file one then income taxes will be withheld at the rate of single and zero allowances, the maximum rate. • Cf. Treas.Regs. 31.3402.(f)(2)-(1)e • International Employees are limited to filing as single status and to claiming only up to 1 allowance (single 0 and Single 1) • They are not allowed to file Exempt. They may be exempt from tax withholdings by electing to file a treaty, but Central Payroll will verify the employee qualifies and update the tax status. • After status is considered substantially present they will be allowed to file their allowances as they wish. • The employee would receive notification from the OUS Controllers office of this status change. • Non-Resident Alien Employees in F, J, M, or Q Visa status are FICA exempt. • This status remains only while employee is a Non-Resident and employment is consistent with the purpose of the visit • Some countries have a treaty with the United States. If the employee elects to use the treaty they may be exempt from paying taxes up to the amount designated in the treaty. • They must complete a treaty letter and the 8233 form with Central Payroll • Theywill not be exempt until we receive these forms and we will not make them effective retroactively

14. FAQ’s: Common Errors • When you update the Eclass in NBAJOBS the Appointment percent flips to 100% • Be sure to correct this back to the appropriate appointment percent • Unclassified employees Assigned Salary amount does not always automatically calculate right. If you change the appointment percent be sure the salary is correct. Annual Salary / Annual Basis (Appointment Percent) • The Time Entry record pulls the default hours from the Default Earnings Tab in NBAJOBS, not the Job Detail. If this tab is incorrect the incorrect hours will come into time entry • The salary amount due comes from the Job Detail tab in NBAJOBS. Banner will adjust the rate of pay. • A full time employee whose hours default as 173.33 but their salary is $300 rather than $3000 will be paid at a rate of $1.73 rather than $17.31 • Future dated records are not automatically updated when records are inserted into Banner. They will pay incorrectly when that pay period comes. • Be sure to correct this back to the appropriate appointment percent • Be sure to update encumbrance dates • Banner now will not let you save a term date record prior to the encumbrance end date

15. Q&A: Any Questions? • How to record leave on a position that is on leave or has been terminated? • Using the codes LAV, LAS, LAP will adjust the employees leave balances in PEALEAV but not reduce their pay on the record currently in time entry • If the position is terminated HR can adjust the balances in PEALEAV manually • Is there a maximum amount of compensatory time that can be accrued? • Yes, the maximum amount of compensatory time that can be accrued is 120 hours. Any hours above 120 must be paid overtime. ???