University Payroll Office
Adjustment to Pay -- Monthly

A. Purpose

The purpose of this Statement is to provide procedures for non-routine payments or reductions to an SPA, EPA or graduate employee's gross pay.

B. General Guidelines/Applicable Policies

SPA Adjustments -- Form HR 010

University policies regarding SPA employees' time reporting and supplemental payment eligibility are governed by the Division of Human Resources. See Section F, Statement 28 for complete instructions.

1.The Form HR 010 must be used to submit any adjustment to provide additional pay (primarily SPA overtime and shift premiums) to REGULAR pay for an SPA employee during the current pay period by using Section V of the form.

2. A separate Form HR 010 must be used to submit "temporary" payments for additional pay that INVOLVE TRACKING HOURS IN ORDER TO PAY ANY HOURLY RATE to SPA employees by using Section IV and V of the form. The form was designed to submit additional earnings outside the employee's regular assignment or when the hiring department is not the employee's home department.

3. Form HR 010, Section IV, creates a "temporary", monthly assignment that is independent of the employee's regular, monthly assignment. This allows additional earnings to be paid against a "temporary" type assignment without having to obtain the Job Code and Assignment Number of the employee's regular, monthly assignment from the home department.

4. Form HR 010 may not be used to provide a first time payment to newly-hired, permanent employees or to temporary employees.

5. The coding instructions apply equally to monthly and biweekly payrolls except where noted.

6. Form HR 010 may not be used to provide payments to EPA employees.

7. Employees normally paid on the monthly payroll may not be paid on a biweekly payroll.

EPA and Graduate Student Adjustment -- Form PA 335

1. Form PA 335 must be used to submit "temporary" payments to provide additional pay to monthly EPA and graduate student employees. It was designed to submit additional earnings outside the employee's regular, monthly assignment or when the hiring department is not the employee's home department.

2. Form PA 335 payments to provide additional pay include FLAT RATE payments (e.g., contract payment for performing exempt EPA type duties) to monthly non-SPA employees. EPA employees would be the primary type of employees to receive FLAT RATE payments.

In addition, Form PA 335 payments to provide additional pay include payments that involve tracking hours in order to pay an hourly rate to monthly non-SPA employees. Graduate student employees would be the primary type of employees to receive HOURLY RATE payments.

3. Form PA 335 creates a "temporary", monthly assignment that is independent of the employee's regular, monthly assignment. This allows additional earnings to be paid against a temporary type assignment without having to obtain the Job Code and Assignment Number of the employee's regular, monthly assignment from the home department.

4. Form PA 335 may not be used to provide a first time payment to newly-hired EPA or graduate student employees.

5. Form PA 335 may not be used to provide payments to SPA employees.

6. Employees normally paid on the monthly payroll may not be paid on a biweekly payroll.

When a reduction in an SPA or EPA employee's gross earnings is required because of overdrawn leave, a memorandum signed by the authorized department personnel must be forwarded to the University Payroll Office. The memorandum must contain the employee's name, social security number and the number of overdrawn hours. Please note that reduced hours are taken in whole numbers only. Whole numbers are required by the Office of State Personnel policy. For example, 21.50 hours would be coded as 22.00 hours.

C. Procedures

1. Submit all additional payments for SPA employees (adjustments to regular pay OR "temporary" payments) by using Form HR 010. Adjustments to regular pay and "temporary" type assignment payments must be submitted on separate Forms HR 010.

2. Submit "TEMPORARY" payments for EPA and graduate student employees using Form PA 335.

3. To make a reduction in pay because of overdrawn leave, submit a signed memorandum.

4. All documents must be submitted to the University Payroll Office by the deadlines published in the current payroll cutoff schedule shown in Section G, Statement 8.

HR 010, PA 335

Both forms may be purchased at Central Stores. Although photocopies of forms are allowed, photocopied data may not be submitted to the Payroll Office for payment.

E. Instructions for Completion of Forms

HR 010

BLOCK AND DESCRIPTION

BLOCK I -- Name, SSN, Dept., Month/Yr.
Follow the instructions on the reverse side of the form.

BLOCK II -- Hours Worked
Follow the instructions on the reverse side of the form.

BLOCK III -- Monthly Summary
Follow the instructions on the reverse side of the form.

BLOCK IV -- Authorization For Supplemental Pay

NOTE: If the purpose is to adjust REGULAR pay for an SPA employee, LEAVE BLOCK IV BLANK. GO TO BLOCK V.

NOTE: Block IV must be used only to provide "temporary" payments for additional earnings outside the employee's regular assignment or when the hiring department is not the employee's home department. "TEMPORARY" PAYMENTS AND REGULAR ASSIGNMENT ADDITIONAL PAY MAY NOT BE COMBINED ON THE SAME HR 010 FORM.

a. Employee ID

Enter the employee's social security number. The number MUST be the same number as the social security number on file for the employee. If not, the payroll system will not generate pay.

b. Assn Nbr (Assignment Number)


Enter "8" followed by the two digits representing the current fiscal year. For example: For FY 92-93, enter the 893; for FY 93-94, enter 894; for FY 94- 95; enter 895. This number also should be used in Block V of this form under Assn Number.

c. Tax Multiplier

"Temporary" earnings paid to regular monthly employees are included in the employee's regular monthly check. If the amount of the "temporary" earnings is significant in relation to the employee's regular earnings, you need to submit a tax multiplier in order to avoid "ballooning" the employee's taxes because of the increase in earnings.
030 -- SPA Overtime
080 -- On Call Pay
033 -- SPA Shift Premium Overtime
155 -- SPA Holiday Premium
040 -- SPA Shift Premium

1. Obtain the amount of the employee's regular, monthly salary by contacting the Division of Human Resources or Ag. Extension.

2. Calculate the amount of the employee's "temporary" earnings that you will submit on the Form HR 010.

3. Add the employee's "temporary" earnings to the employee's regular, monthly salary to determine the total gross salary for the current month.

4. Divide the total gross salary by the regular, monthly salary to determine the tax multiplier.

EXAMPLE:

The employee's regular, monthly salary is $2,000.00. The employee is being paid $1,000.00 on the Form HR 010. The gross salary for the current month is $3,000.00.

Tax Multiplier 3000 = 1.50
2000

This means that with the "temporary" earnings the employee is making 1.50 times their regular, monthly salary. The tax multiplier will allow the payroll system to take the "temporary" earnings into account to avoid overtaxing the employee's monthly earnings. The broken line denotes decimal location.

BLOCK V -- Authorization for Supplemental Pay
a. Employee ID

Enter the employee's social security number. The number MUST be the same number as the social security number on file for the employee. If not, the payroll system will not generate pay.

b. Job Code

If BLOCK IV is completed, enter the same number that is used in BLOCK IV "Job Code"; use a "C".

If BLOCK IV is not completed, enter the employee's current Job Code. This information can be obtained from departmental PPPC screens (i.e. SPA Employee Inquiry Screen). Questions concerning Job Codes for an SPA employee should be directed to the Division of Human Resources or Ag. Extension.

c. Assn Number (Assignment Number)

If BLOCK IV is completed, enter the same number that is used in BLOCK IV "Assn Nbr".

If BLOCK IV is not completed, enter the employee's current Assignment Number. This information can be obtained from departmental PPPC screens (i.e. SPA Employee Inquiry Screen). Questions concerning Assignment Numbers for an SPA employee should be directed to the Division of Human Resources or Ag. Extension.

d. Pay Period Number

Enter the pay period number next to the letter "R" for the specific payroll where the adjustment will be paid. For adjustments to monthly payrolls:

Jul = 01, Aug = 02, Sept = 03, Oct = 04,
Nov = 05, Dec = 06, Jan = 07, Feb = 08,
Mar = 09, Apr = 10, May = 11, Jun = 12


e. Earnings Code

The Earnings Code is a critical element in the payroll system. It controls all system calculations of shift premium, holiday premium, and overtime pay through "earnings multiplier". SPA Earnings Codes can be found in the Human Resources section of this manual (Section F, Statement 28). No other codes should be used to generate additional or "temporary" type payments to SPA employees.

f. Pay Rate


If BLOCK IV is completed, you must enter the hourly pay rate.

If BLOCK IV is not completed, the pay rate should be left blank. Regular salary rates are contained in the payroll system master files for all monthly and biweekly permanent employees. The system automatically will calculate the appropriate pay rate for the earnings code submitted.

EXCEPTIONS:

Payment of variable shift premium rate for medically related position.

Payment of On Call Pay for approved SPA positions. You must enter a pay rate of $.94 and you must use earnings code 080.

g. Hours Worked

Straight time hours must be entered.

NOTE: Adjustments to regular pay for permanent SPA employees may be accomplished by entering Hours Worked only in conjunction with the correct Earnings Code EXCEPT as noted in item f. above. Two examples are listed below.

SHIFT PREMIUM EXAMPLE:

The employee works 32.00 hours of shift premium during a pay period. All other hours are worked during day shifts.

Enter Earnings Code 040 and 32.00 hours. Pay Rate and Amount fields are left blank.

The payroll system automatically will compute the employee's shift premium as their regular salary's hourly rate X 32.00 hours X .10 and add this amount to the employee's regular pay period salary.

OVERTIME EXAMPLE:

The employee who is subject to the University's wage/hour policy works 16.50 (sixteen hours, thirty minutes) hours of overtime during a pay period.

Enter Earnings Code 030 and 16.50 hours. Minutes must be shown in decimal value. ALWAYS ENTER THE ACTUAL HOURS WORKED. Pay Rate and Amount fields are left blank.

The payroll system automatically will compute the employee's overtime pay as their regular salary's hourly rate X 16.50 hours X 1.50 and add this amount to the employee's regular pay period salary.

h. Amount

This field must be left blank.

EXCEPTION:

Enter an amount ONLY if the employee is to be paid for medically related variable rate of shift premium. Payment of medically related variable rate shift premium is the ONLY condition where the Pay Rate, Hours Worked, AND Amount fields would all be completed.

i. Sign


Campus departments should leave blank unless approval has been received from the University Payroll Office.

j. Expense Distribution (Account/Object/Project)


If BLOCK IV is completed, the Expense Distribution information must be entered. Enter the five-digit Project account only if the employee's earnings are chargeable to a project account.

If the employee is working against a budgeted position and the earnings are chargeable to object codes 1100 through 1300, you must use object code 1115, 1215, or 1315.

If BLOCK IV is not completed, the Expense Distribution information assigned to the employee's regular position automatically is used by the payroll system for the distribution of these charges. The field should be left blank.

On rare occasions when expense distribution accounts other than the employee's regular position accounts are to be used, you may "override" the payroll system by entering other accounts.

k. Type Effort

This field must be left blank. SPA earnings are not subject to The Employee Activity Reporting System (TEARS). If you have questions concerning TEARS, you may contact your departmental TEARS coordinator or call the Contracts and Grants Office at extension 5-2153.

l. Time Keeping Location


Enter the three-digit code that identifies the department responsible for processing this form.

m. If W/A, List Position Number


If the employee is working against another budgeted position number, enter the applicable number. If earnings are chargeable to object codes 1100 through 1300, you must use object code 1115, 1215, or 1315.

BLOCK VI -- Required Signatures
a. Employee Signature and Date

The employee must sign and date the form.

b. Supervisor


The employee's supervisor must sign and date the form.

BLOCK VII -- Supplemental Pay Certification
The Departmental Payroll Coordinator signs and dates the form. This signature indicates the accuracy of the supplemental pay calculations. Payroll Coordinators are not required to sign the form unless the form is being submitted to the Payroll Office to pay additional wages.

PA 335

TEMPORARY PAYMENTS TO CONTRACT, MONTHLY EMPLOYEES THE PA 335 FORM MAY BE USED ONLY FOR EPA AND GRADUATE STUDENT EMPLOYEES.
Instructions For Top Half Of The Form
BLOCK AND DESCRIPTION

BLOCK 1 -- Pay Period Dates


Enter the beginning and ending dates for the actual work period. Format: MM/DD/YY.

BLOCK 2 -- Certified By


Enter the signature of the person certifying the completion of the work and authorizing the payment(s). Authorized signature must be on file in the University Payroll Office. Enter the department name and telephone number.

BLOCK 3 -- Employee Name


Enter the employee's name. Format: Last Name, First Name, Middle Initial. The name is required to be listed only once per form if there are multiple entries for one employee.

BLOCK 4 -- Employee ID


Enter the employee's social security number. The number MUST be the same number as the social security number on file for the employee. If not, the payroll system will not generate pay.

BLOCK 5 -- Assn Nbr (Assignment Number)


Enter "8" followed by the two digits representing the current fiscal year. For example: For FY 92-93, enter 893; for FY 93-94, enter 894; for FY 94-95, enter 895.

BLOCK 6 -- Tax Multiplier


"Temporary" earnings paid to regular, monthly employees are included in the employee's regular, monthly check. If the amount of "temporary" earnings is significant in relation to the employee's regular earnings, you need to submit a tax multiplier in order to avoid "ballooning" the employee's taxes because of the increase in earnings.

EXCEPTION: The earnings code listed below automatically will be taxed at the supplemental rates of 28% Federal and 6% State. Do not use a tax multiplier for this code.

990 Other Earnings (EPA)

1. Obtain the amount of the employee's regular, monthly salary by contacting the Provost's Office or Ag. Extension.

2. Calculate the amount of the employee's "temporary" earnings that you will submit on the PA 335 form.

3. Add the employee's "temporary" earnings to the employee's regular, monthly salary to determine the total gross salary for the current month.

4. Divide the total gross salary by the regular, monthly salary to determine the tax multiplier.

EXAMPLE:

The employee's regular, monthly salary is $ 2,000.00. The employee is being paid $ 1,000.00 on the PA 335 form. The gross salary for the current month is $ 3,000.00.

Tax Multiplier 3000 == 1.50
2000

This means that with the "temporary" earnings the employee is making 1.50 times their regular, monthly salary. The tax multiplier will allow the payroll system to take the "temporary" earnings into account to avoid overtaxing the employee's monthly earnings. The broken line denotes decimal location.

Instructions For Bottom Half Of The Form
BLOCK 7 -- Employee ID

Enter the employee's social security number.

BLOCK 8 -- Assn Code (Assignment Number)


Enter "8" followed by the two digits representing the current fiscal year. Enter the same number that is used for the top half of the form.

BLOCK 9 -- Pay Period Number


Enter the pay period number next to the letter "R" for the specific payroll where the adjustment will be paid. For adjustments to monthly payrolls:

Jul = 01, Aug = 02, Sep = 03, Oct = 04, Nov = 05,
Dec = 06, Jan = 07, Feb = 08, Mar = 09, Apr = 10,
May = 11, Jun = 12

BLOCK 10 -- Earnings Code

The earnings code is a critical element in the payroll system. Earnings Codes can be found in the Human Resources section of this manual (Section F, Statement 28).

BLOCK 11 -- Pay Rate


For EPA employees, Pay Rate should be left blank. For Graduate students performing "exempt type" work, Pay Rate should be left blank. For Graduate students performing "non-exempt type" work, enter the applicable Pay Rate.

Questions concerning the type of work (exempt or non-exempt) the Graduate student is performing should be directed to the Provost's Office or Ag. Extension.

BLOCK 12 -- Hours Worked


For EPA employees, Hours Worked should be left blank. For Graduate students performing "exempt type" work, Hours Worked should be left blank. For Graduate students performing "non-exempt type" work, enter the applicable Hours Worked.

BLOCK 13 -- Amount


For EPA employees, enter the contractual flat Amount to be paid to the employee. For Graduate students performing "exempt type" work, enter the contractual flat Amount to be paid to the employee. For Graduate students performing "non-exempt type" work, leave Amount blank. The broken line denotes decimal location.

NOTE: If the employee's contractual flat amount is to be charged to more than one expense distribution, divide the amount among the accounts in proportion to the percent of salary to be charged to each account.

BLOCK 14 -- Expense Distribution (Account/Object/Project)

Enter the six-digit account and object code where the employee's pay is to be charged. Enter the five-digit project account only if the employee's earnings are chargeable to a project account.

If an employee is working against a budgeted position and the earnings are chargeable to object codes 1100 through 1300, you must use object code 1115, 1215, or 1315.

Object Code 1990 cannot be used for payments through the payroll system. This code is a non-payroll object code.

BLOCK 15 -- Typ Eff (Type Effort)


If the employee is subject to The Employee Activity Reporting System (TEARS) requirements and the employee is being paid against one of the following earnings codes, Type Effort must be coded as "NS".

076 Dual Employment (Budget Office Use Only)
390 Off Campus Scholarly Assignment
990 Other Earnings (EPA)

If the employee is subject to TEARS requirements and the employee is being paid against one of the following earnings codes, Type Effort must be coded as "SP".

600 Research Supplemental Pay
610 Academic Supplemental Pay

If you have questions concerning TEARS, you may contact your departmental TEARS Coordinator or call the Contracts and Grants Office at extension 5-2153.

BLOCK 16 -- Time Keeping Location


Enter the three-digit code that identifies the department responsible for processing this form.

BLOCK 17 -- If Working Against


If the employee is working against another budgeted position number, enter the applicable number. If earnings are chargeable to object codes 1100 through 1300, you must use object codes 1115, 1215, or 1315.

BLOCK 18 -- Control Totals


At the bottom of each page, provide the control total for the amount field. This number will be used to help ensure that payroll data for your department has been entered correctly into the payroll system.

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