View source for ASU Payroll Policies

Policy 506.1
== Introduction ==

== Scope ==


== Definitions  ==

== Policy and Procedure Statements  ==
=== Payroll Function ===
#The Payroll Department reports to the University Controller in the Business Affairs Division of Appalachian State University.
#The Payroll Department provides administration of all payrolls for Appalachian State University employees and is responsible for the Data Control, Data Integrity, and Payroll Accounting functions for the University.
#The Payroll Department is responsible for timely and accurate salary and wage payments to EPA Administrators, Faculty, Staff, Work Study Students, Student Temporary, Salaried Students, Non-Student Temporary, Graduate Assistants, and Undergraduate Instructional Aide employees.
#The Payroll Department is responsible for federal and state tax reporting for each University employee.
#The Payroll Department is responsible for proper tax withholding and proper tax reporting for all Foreign National Visitors to the University including Scholarship Recipients, Employees, and Independent Contractors.
#The Payroll Department is responsible for the Accounting feeds into the Banner Finance System.
#The Payroll Department is responsible for maintaining accurate balancing of the salary accounts.
#The Payroll Department is responsible for Dual Employment payments to University staff working in this capacity.
#The Payroll Department maintains Salary and Fringe Benefit Redistributions to correct departmental budgets.
#The Payroll Department is responsible for maintaining Banner HR system security.
#The Payroll Department is responsible for Banner HR training for all departmental users.

=== Types of Payroll ===
University employees are paid once each month on one of two payrolls, Permanent or Student/Temporary. An individual's category of employment determines which payroll he/she will be paid. The following categories exist at the University:
==== Employment Categories ====
#EPA/Faculty/Staff: Employee is one appointed to a position to perform the duties of that position on a permanent or part time basis. An employee hired in a leave earning capacity receives leave benefits pro-rated according to position classification (half time, ¾ time, or full time) and if hired in a position classification greater than ½ time must contribute to a State-sponsored retirement program.
#Temporary (Non-Student): Employee appointed to a permanent or temporary position for a limited term not to exceed 12 months. The employee receives no leave benefits and does not contribute to a State sponsored retirement program.
#Student Temporary: Employee is an actively enrolled student attending classes during the current semester at the University. The employee does not receive any State or University fringe benefits.
#College Work Study: Employee is an actively enrolled student employee whose pay is controlled by a federally funded student program based on the financial needs of the student. The college work-study student employee does not receive any State or University fringe benefits. Limits are placed on the amount of time the student may work and how much the student may earn. The limits are maintained by the hiring department and Financial Aid.
#Graduate Assistant: Employee is an actively enrolled student attending classes during the current semester at the University who is employed by the Graduate School on a contract basis to work a specified number of hours per week or teach certain classes. The Employee does not receive any State or University fringe benefits.

=== Employee Classes ===
{| border="1" class="collapse" cellpadding="3"
|-
|1F 
|EPA SAAO1-Full Time & ¾ Time
|-
|1H 
|EPA SAAO1-Part Time
|-
|2F 
|EPA SAAO2/EPA Adm-Full Time & ¾ Time
|-
|2H 
|EPA SAAO2-Part Time
|-
|4F 
|Librarian Full Time
|-
|4H 
|Librarian Part Time
|-
|5F 
|Admin Teaching – Earns Leave
|-
|D1 
|Short Term Disability
|-
|F1 
|Teaching Faculty-Full Time
|-
|F2 
|Teaching Faculty-Part Time
|-
|F3 
|Teaching Faculty Phased Retirement
|-
|F6 
|Teaching by ASU Students
|-
|GR 
|Graduate Assistant
|-
|L1 
|SPA Exempt Overtime & Exempt Shift Full Time & ¾ Time
|-
|L2 
|SPA Exempt Overtime & Subject Shift Full Time & ¾ Time
|-
|L3 
|SPA Subject Overtime & Subject Shift Full Time & ¾ Time
|-
|N1 
|SPA Exempt Overtime & Shift Part Time
|-
|N2 
|SPA Exempt Overtime & Subject Shift Part Time
|-
|N3 
|SPA Subject Overtime & Subject Shift Part Time
|-
|RE 
|EPA Retired Employees
|-
|RL 
|Retired Law Enforcement Officers
|-
|RS 
|SPA Retired Employees
|-
|S1 
|Student Temporary-Banner Time Entry
|-
|S2 
|Student Temporary-Stromberg Time Keeping System
|-
|S3 
|Salaried Student
|-
|SP 
|Summer School Employees
|-
|T1 
|Non-Student Temporary-Banner Time Entry
|-
|T2 
|Non-Student Temporary-Stromberg Time Keeping System
|-
|T3 
|Temporary EPA
|-
|T4 
|Temporary Conferences and Institutes/Extension EPA
|-
|W1 
|Work Study-Banner Time Entry
|-
|W2 
|Work Study-Stromberg Time Keeping System
|}

=== Employee Requirements ===
==== Tax Forms ====
4.4.1.1 A VALID W-4 and NC-4 form should be submitted by all new hire employees to ensure proper tax withholding. The forms should also be updated annually by any employee who wishes to make a change to their federal and state withholdings. If the forms are not submitted the employee will be taxed according to the guidelines set forth annually by the Internal Revenue Service and the North Carolina Department of Revenue.

4.4.1.2 The Valid W4 and NC4 forms should be submitted to and maintained in the Human Resource Services Office for all EPA, Faculty, SPA, Non-Student Temporary, and Undergraduate Instructional Aide employees.

4.4.1.3 The Valid W-4 and NC-4 forms should be submitted to and maintained in the Payroll Office for all Student Employees.

==== Automatic Deposit Forms ====

4.4.2.1 All New Hire Permanent employees are required to sign up for Direct Deposit.

4.4.2.2 All part time employees and student employees are encouraged to sign up for Direct Deposit.

4.4.2.3 Direct Deposit Forms for all EPA, Faculty, Staff, and Non-Student Temporary employees should be submitted to and maintained in the Human Resource Services Office.

4.4.2.4 Direct Deposit Forms for all Student Employees should be submitted to and maintained in the Payroll Office.

=== University Payroll Types and Pay Frequency ===
==== ME PAYID ====
4.5.1.1 The ME Payid consists of the following Employee Classes:

{| border="1" class="collapse" cellpadding="3"
|-
|1F 
|EPA SAAO1-Full Time and ¾ Time
|-
|1H 
|EPA SAAO1-Part Time
|-
|2F 
|EPA SAAO2/EPA Adm-Full Time and ¾ Time
|-
|2H 
|EPA SAAO2/EPA Adm-Part Time
|-
|4F 
|Librarian Full Time
|-
|4H 
|Librarian Part Time
|-
|5F 
|Admin Teaching – Earns Leave
|-
|D1 
|Short Term Disability
|-
|F1 
|Teaching Faculty-Full Time
|-
|F2 
|Teaching Faculty-Part Time
|-
|F3 
|Teaching Faculty-Phased Retirement
|-
|F6 
|Teaching by ASU Students
|-
|GR 
|Graduate Assistants
|-
|RE 
|EPA Retired
|-
|S3 
|Salaried Student Temporary
|-
|SP 
|Summer School
|-
|T3 
|Temporary EPA
|-
|T4 
|Conferences and Institutes/Extension EPA
|}

4.5.1.2 Pay Frequency: Monthly

4.5.1.3 Reporting Period: 16th of Previous Month – 15th Current Month

4.5.1.4 Pay Period: Paid for 1st – 31st of each month.

4.5.1.5 Scheduled Pay Date: Last Working Day in Each Month

4.5.1.6 Pay Authorization Submission Date: 9th of each month (last working day prior to the 9th if the 9th falls on a weekend).

4.5.1.7 Leave Earning ME Employee Time Sheet Submission Date: 5:00 p.m. on the 16th of each month (following Monday at 5:00 p.m. if 16th falls on a weekend).

4.5.1.8 EPA employees are only required to report leave taken.

4.5.1.9 ANY VARIATION TO THE ABOVE FREQUENCY, REPORTING PERIOD, PAY DATE OR DOCUMENT SUBMISSION DATE WILL BE SENT VIA EMAIL.

==== MN PAYID ====
4.5.2.1 The MN Payid consists of the following Employee Classes:
{| border="1" class="collapse" cellpadding="3"
|-
|L1 
|SPA Exempt Overtime & Exempt Shift Premium Full Time and ¾ Time
|-
|L2 
|SPA Exempt Overtime & Subject Shift Premium Full Time and ¾ Time
|-
|L3 
|SPA Subject Overtime and Shift Premium Full Time and ¾ Time
|-
|L4 
|SPA Subject Overtime and Shift Premium Full Time and ¾ Time (Nursing)
|-
|L9 
|SPA Subject Overtime and Shift Premium Full Time and ¾ Time 9 month employee
|-
|N1 
|SPA Exempt Overtime & Exempt Shift Premium Part Time
|-
|N2 
|SPA Exempt Overtime & Subject Shift Premium Part Time
|-
|N3 
|SPA Subject Overtime & Shift Premium Part Time
|}

4.5.2.2 Pay Frequency: Monthly

4.5.2.3 Reporting Period: 16th of Previous Month – 15th Current Month

4.5.2.4 Pay Period: 16th of Previous Month – 15th Current Month

4.5.2.5 Scheduled Pay Date: Last Working Day in Each Month

4.5.2.6 Pay Authorization Submission Date: 9th of each month (last working day prior to the 9th if the 9th falls on a weekend).

4.5.2.7 Employee Time Sheet Submission Date: 5:00 p.m. on the 16th of each month (following Monday at 5:00 p.m. if 16th falls on a weekend).

4.5.2.8 SPA Employees Exempt from Overtime are only required to report leave taken.

4.5.2.9 ANY VARIATION TO THE ABOVE FREQUENCY, REPORTING PERIOD, PAY DATE OR DOCUMENT SUBMISSION DATE WILL BE SENT VIA EMAIL.

4.5.2.10 The SM Payid consists of the following Employee Classes:
{| border="1" class="collapse" cellpadding="3"
|-
|S1 
|Student Temporary-Banner Time Entry
|-
|S2 
|Student Temporary-Stromberg Automated Time Keeping System
|-
|T1 
|Non-Student Temporary-Banner Time Entry
|-
|T2 
|Non-Student Temporary-Stromberg Automated Time Keeping System
|-
|W1 
|Work Study-Banner Time Entry
|-
|W2 
|Work Study-Stromberg Automated Time Keeping System
|}

4.5.2.11 Pay Frequency: Semi Monthly

4.5.2.12 Reporting Period: 16th of Previous Month – Last Day Previous Month

4.5.2.13 Scheduled Pay Date: 15th of Current Month (last working day prior to 15th if the 15th falls on a weekend).

4.5.2.14 Reporting Period: 1st of Current Month – 15th of Current Month

4.5.2.15 Scheduled Pay Date: Last working day in the Current Month.

4.5.2.16 Employee Time Record Submission Date: 5:00 p.m. on the 1st of each month (due the following Monday at 5:00 p.m. if 1st falls on a weekend) for payments scheduled to be paid on 15th of the current month.

4.5.2.17 5:00 p.m. on the 16th of each month (due the following Monday at 5:00 p.m. if 16th falls on a weekend) for payments scheduled to be paid on the last working day of each month.

4.5.2.18 Pay Authorization Submission Dates: Should be submitted as employees are hired and processed through the Student Employment Office to ensure proper payroll processing deadlines are met as described above.

4.5.2.19 ANY VARIATION TO THE ABOVE FREQUENCY, REPORTING PERIOD, PAY DATE OR DOCUMENT SUBMISSION DATE WILL BE SENT VIA EMAIL NOTIFICATION.

==== Necessary Forms ====
4.5.3.1 An Employee Time Record must be completed and signed by every employee earning leave whether or not any leave was taken with the exception of nine-month faculty, graduate assistants, EPA Administrative, and SPA exempt employees. EPA Administrative employees and SPA exempt employees must complete an Employee Time Record if they are reporting any type of leave taken or if they are reporting any coded pay earned. The Employee Time Record must be signed by the employee and his/her supervisor, and turned into the Payroll Office by noon on the 16 th of each month unless notified otherwise. If the 16 th falls on a weekend it is due no later than noon on the first working day following the weekend.

4.5.3.2 Nine-Month Employees - EPA faculty employees on nine-month appointments and graduate assistants are not required to submit a time record since they are exempt from the Wage and Hour Law and do not earn any leave.

==== SM PAYID ====
4.5.4.1 The SM Payid consists of the following Employee Classes:

{| border="1" class="collapse" cellpadding="3"
|-
|S1 
|Student Temporary-Banner Time Entry
|-
|S2 
|Student Temporary-Stromberg Automated Time Keeping System
|-
|T1 
|Non-Student Temporary-Banner Time Entry
|-
|T2 
|Non-Student Temporary-Stromberg Automated Time Keeping System
|-
|W1 
|Work Study-Banner Time Entry
|-
|W2 
|Work Study-Stromberg Automated Time Keeping System
|}

4.5.4.2 Pay Frequency: Semi Monthly

4.5.4.3 Reporting Period: 16th of Previous Month – Last Day Previous Month

4.5.4.4 Scheduled Pay Date: 15th of Current Month (last working day prior to 15th if the 15th falls on a weekend).

4.5.4.5 Reporting Period: 1st of Current Month – 15th of Current Month

4.5.4.6 Scheduled Pay Date: Last working day in the Current Month.

4.5.4.7 Employee Time Record Submission Date: 5:00 p.m. on the 1st of each month (due the following Monday at 5:00 p.m. if 1st falls on a weekend) for payments scheduled to be paid on 15th of the current month.

4.5.4.8 5:00 p.m. on the 16th of each month (due the following Monday at 5:00 p.m. if 16th falls on a weekend) for payments scheduled to be paid on the last working day of each month.

4.5.4.9 Pay Authorization Submission Dates: Should be submitted as employees are hired and processed through the Student Employment Office to ensure proper payroll processing deadlines are met as described above.

==== Necessary Forms ====
#Each temporary non-student employee is required to complete an Employee Time Record. It must be signed by the employee and his/her supervisor and entered into the Banner Time Entry screen and approved by the above stated deadlines. Each supervisor having student temporary employees is required to complete a Student Temporary Time Record for each student who worked in his/her department during the reporting period. It must be signed by each student, the supervisor, and entered into the Banner Time Entry screen and approved by the above stated deadlines. Each supervisor having college work-study employees is required to complete a Work-Study Time Record for each student who worked in her/his department under the College Work-Study Program during the reporting period. It must be signed by each student, the supervisor, and entered into the Banner Time Entry screen and approved by the above stated deadlines.
#All student employees (Work-Study and Temporary) and all temporary non-student employees are required to have on file the appropriate approval and withholding forms before they begin work, and therefore, before they appear on a payroll. These forms must be on file in the Office of Human Resource Services for all non-student employees and in the Student Employment Office for all student employees. Temporary and Work-Study students employed during the summer must have a separate Work Approval Form on file for summer employment.

=== Payroll Deductions ===

Deductions from an employee's pay are made for various reasons; some are required by law and some may be requested by the employee for his or her benefit or convenience.

==== Statutory Deductions ====
4.6.1.1 Statutory deductions are those that are required by either Federal or State regulations. They are mandatory and are automatically deducted from an employee's check. The following list shows the different categories of employees and the statutory deductions that apply to each category:

4.6.1.2 Permanent Employees
#Federal Income Tax.
#State Income Tax.
#Social Security Withholdings.
#Retirement Withholdings: SPA Employees: North Carolina Teacher's and State Employee's Retirement System. EPA Employees: North Carolina Teacher's and State Employee's Retirement System, Teacher's Insurance and Annuity Association, Lincoln National Life Insurance Co., or Variable Annuity Life Insurance Co. Law Enforcement: North Carolina Teacher's and State Employee's Retirement System, or Law Enforcement Officer's Benefit and Retirement Fund.

4.6.1.3 Non-Student Temporary Employees
#Federal Income Tax.
#State Income Tax.
#Social Security Withholdings.

4.6.1.4 Federal Work-study, Student Temporary and Graduate Assistant Employees
#Federal Income Tax.
#State Income Tax.
#Social Security Withholdings (If less than ½ time student as of the last day to add a class for each semester)

==== Optional Payroll Deductions ==== 
#Due to Appalachian State University (Charges to employee's accounts receivable and not paid within a reasonable length of time, may be deducted from the employee's pay check with the employee's approval.)
#Additional Federal Income Tax.
#Additional State Income Tax.
#See Human Resource Services for additional optional deductions.

4.6.2.1 All optional payroll deductions may be requested by completing the appropriate paperwork in the Human Resource Services Office.

4.6.2.2 Deduction Changes - Requests for additions, deletions, or changes in either statutory or optional statutory or optional payroll deductions must be completed and submitted to the appropriate office by the 9th of each month to be effective in the current month’s payroll.

=== Employee Time ===
The Employee Time Record is the document used to report time worked by a permanent employee. It also reflects the time that an employee does not work but for which he/she must be paid, and the time that must be deducted from an employee's pay.

Reporting Guidelines - Thorough and accurate completion of the employee time record has much to do with the efficiency of the payroll system. The following guidelines for recording employee time should be observed closely.
#Time is recorded from the 16th of one month through the 15th of the following month for permanent employees in a leave earning position.
#Employees exempt from the Wage and Hour Law are only required to show hours of paid miscellaneous leave, paid holidays, leave without pay, terminated, vacation leave, and sick leave. A time sheet is not required to be submitted to Payroll unless there is exception time to report (leave taken, paid holiday, shift premium pay, or holiday premium pay). All employee exempt status will be determined by the hiring HR office.
#All time shown on the time record must be as it actually occurs. If an employee works 10 hours one day, and then works 6 hours and off 2 hours the next day, the time should be recorded that way on the time record.
#If an amended employee time record is required, the time record should include the entire month rather than the portion amended.

==== Time Record Earn Codes ====
4.7.1.1 The Earn code is a three letter code used to record hours worked or leave taken by employees required to submit a time sheet.

4.7.1.2 There are adjustment earn codes that are used by Payroll to adjust an employee’s leave balance or pay based upon an amended time sheet or an HR leave adjustment form submission.

4.7.1.3 The employee class determines which earn codes an employee is eligible to use.

4.7.1.4 The employee job record is set up by the Payroll Office per information provided on the pay authorization by the hiring HR Office. The appropriate employee class is set up as well as the time entry rules on the NBAJOBS form in Banner HR.

4.7.1.5 Employees are then required to submit a time sheet have the appropriate earn codes available for use in the time entry process.

==== Instructions for Completing SPA Employee Subject to Overtime-MN Time Sheet ==== 
4.7.2.1 Please Note:

4.7.2.2 '''A TIME SHEET IS INVALID UNLESS SIGNED BY BOTH THE EMPLOYEE AND THE EMPLOYEE SUPERVISOR and/or DEPARTMENT HEAD'''. The department is subject to audit finding if found in violation of this requirement.

4.7.2.3 The Time Record must be kept by all Departments and is subject to audit by the Payroll Department, University, State and Federal Auditors.

4.7.2.4 The Leave Information at the bottom of the Time Record is for Departmental Use ONLY. It will not be validated or referred to by the Payroll Department when processing an employee’s monthly pay.

4.7.2.5 Retain for 2 years then transfer to University Archives for Retention.
{| border="1" class="collapse" cellpadding="3"
|-
|Pay Period
|Determined using the reporting schedule below:
|-
|Reporting Schedule: Pay # 
|Reporting Period
|-
|1 
|December 16 - January 15
|-
|2 
|January 16 – February 15
|-
|3 
|February 16 – March 15
|-
|4 
|March 16 – April 15
|-
|5 
|April 16 – May 15
|-
|6 
|May 16 – June 15
|-
|7 
|June 16 – July 15
|-
|8 
|July 16 – August 15
|-
|9 
|August 16-September 15
|-
|10 
|September 16 – October 15
|-
|11 
|October 16 – November 15
|-
|12 
|November 16 – December 15
|-
|**Pay Periods are numbered sequentially 1 – 12 for each month paid.
|-
|'''Month/Year'''
|Month and Year of the Paydate
|-
|'''Department Name/TS Organization Number'''
|The Name of the Department and the 6 digit Organization Number Assigned to that Department.
|-
|'''Position #'''
|Employee’s 6 digit Position Number
|-
|'''FUND/ACCT'''
|The 6 digit Departmental Fund number that the salary payments and matching fringe should be charged for the employee and the 6 digit Account number that should be charged for salary payments. The 6 digit Account number for fringe benefits is automatically populated by the system.
|-
|'''Employee ID'''
|9 digit Banner ID number for the employee. (9XXXXXXXX)
|-
|'''Name'''
|Employee’s Full Legal Name as stated on Social Security Card
|-
|'''Earn Code'''
|3 Letter Code used to report hours worked or leave taken for employees in a leave earning position. Determined using Earn Code and Earn Code descriptions below:
|-
|'''List of Eligible Earn Codes and Earn Code Descriptions Used by SPA Employees Subject to Overtime in the Wage and Hour Law and Subject to Shift Premium Pay'''
|
|-
|AWW 
|Adverse Weather Hours Made Up
|-
|CBE
|Call Back Earned (Hrs not worked up to guarantee 2 hours minimum for each call back)
|-
|CSL 
|Community Service-Paid Leave Taken
|-
|CTE 
|Compensatory Time Earned
|-
|CTR 
|Compensatory Time Requested by Department
|-
|CTT 
|Compensatory Time Taken
|-
|HLA 
|Holiday Worked-Accrued Time
|-
|HLW 
|Holiday Worked for Premium Pay purposes
|-
|HOL 
|Holiday-Paid Leave Taken
|-
|MSA 
|Miscellaneous Paid Administrative Leave (inc Fire/Jury)
|-
|MSM 
|Miscellaneous Paid Military Leave
|-
|MSW 
|Miscellaneous Paid Adverse Weather Leave
|-
|OCH 
|On Call Hours Worked
|-
|REG 
|Regular Hours Worked
|-
|S10 
|Shift Premium Pay 10%
|-
|S15 
|Shift Premium Pay 15% (Nurses ONLY)
|-
|S20 
|Shift Premium Pay 20% (Nurses ONLY)
|-
|S25 
|Shift Premium Pay 25% (Nurses ONLY)
|-
|S30 
|Shift Premium Pay 30% (Nurses ONLY)
|-
|SIK 
|Sick Leave Taken
|-
|VAB 
|Vacation Bonus Leave Taken
|-
|VAC 
|Vacation Leave Taken
|-
|VAS 
|Vacation Leave Taken December 16-31st ONLY
Used for Leave Rollover purposes
|-
|WCB 
|Worker’s Comp Supplemental Vacation Bonus Leave
|-
|WCH 
|Worker’s Comp Paid Holiday
|-
|WCS 
|Worker’s Comp Supplemental Sick Leave
|-
|WCV 
|Worker’s Comp Supplemental Vacation Leave
|}

==== Instructions for Completing An Exempt From Overtime Employee Time Sheet ==== 
4.7.3.1 Please Note:

4.7.3.2 '''A TIME SHEET IS INVALID UNLESS SIGNED BY BOTH THE EMPLOYEE AND THE EMPLOYEE SUPERVISOR and/or DEPARTMENT HEAD. The department is subject to audit finding if found in violation of this requirement.'''

4.7.3.3 ''' The Time Record must be kept by all Departments and is subject to audit by the Payroll Department, University, State and Federal Auditors.'''

4.7.3.4 ''' Retain for 2 years then transfer to University Archives for Retention'''

4.7.3.5 ''' The Leave Record at the bottom of the Time Record is for Departmental Use ONLY. It will not be validated or referred to by the Payroll Department when processing an employee’s monthly pay. '''

4.7.3.6 ''' Please Check Exempt Employee Type either ME (EPA) or MN (SPA)'''
{| border="1" class="collapse" cellpadding="3"|-
|Pay Period
|Determined using the reporting schedule below:
|-
|Reporting Schedule:
|
|-
|Pay # 
|Reporting Period
|-
|1 
|December 16 – January 15
|-
|2 
|January 16 – February 15
|-
|3 
|February 16 – March 15
|-
|4 
|March 16 – April 15
|-
|5 
|April 16 – May 15
|-
|6 
|May 16 – June 15
|-
|7 
|June 16 – July 15
|-
|8 
|July 16 – August 15
|-
|9 
|August 16-September 15
|-
|10 
|September 16 – October 15
|-
|11 
|October 16 – November 15
|-
|12 
|November 16 – December 15
|-
|**Pay Periods are numbered sequentially 1 – 12 for each month paid.
|
|-
|'''Month/Year'''
|Month and Year of the Paydate
|-
|'''Department Name/TS Organization Number'''
|The Name of the Department and the 6 digit Organization Number Assigned to that Department.
|-
|'''Position #'''
|Employee’s 6 digit Position Number
|-
|'''FUND/ACCT'''
|The 6 digit Departmental Fund number that the salary payments and matching fringe should be charged for the employee and the 6 digit Account number that should be charged for salary payments. The 6 digit Account number for fringe benefits is automatically populated by the system.
|-
|'''Employee ID'''
|9 digit Banner ID number for the employee. (9XXXXXXXX)
|-
|'''Name'''
|Employee’s Full Legal Name as stated on Social Security Card
|-
|Earn Code
|3 Letter Code used to report hours worked or leave taken for employees in a leave earning position. Determined using Earn Code and Earn Code descriptions below:
|-
|List of Eligible Earn Codes and Earn Code Descriptions Used by SPA Employees Exempt from Overtime in the Wage and Hour Law and Subject to Shift Premium Pay
|
|-
|AWW 
|Adverse Weather Hours Made Up
|-
|CSL 
|Community Service-Paid Leave Taken
|-
|HLA 
|Holiday Worked-Accrued Time
|-
|HLW 
|Holiday Worked for Premium Pay purposes
|-
|HOL 
|Holiday-Paid Leave Taken
|-
|MSA 
|Miscellaneous Paid Administrative Leave (inc Fire/Jury)
|-
|MSM 
|Miscellaneous Paid Military Leave
|-
|MSW 
|Miscellaneous Paid Adverse Weather Leave
|-
|OCH 
|On Call Hours Worked
|-
|REG 
|Regular Hours Worked
|-
|S10 
|Shift Premium Pay 10%
|-
|S15 
|Shift Premium Pay 15% (Nurses ONLY)
|-
|S20 
|Shift Premium Pay 20% (Nurses ONLY)
|-
|S25 
|Shift Premium Pay 25% (Nurses ONLY)
|-
|S30 
|Shift Premium Pay 30% (Nurses ONLY)
|-
|SIK 
|Sick Leave Taken
|-
|VAB 
|Vacation Bonus Leave Taken
|-
|VAC 
|Vacation Leave Taken
|-
|VAS 
|Vacation Leave Taken December 16-31st ONLY
Used for Leave Rollover purposes
|-
|WCB 
|Worker’s Comp Supplemental Vacation Bonus Leave
|-
|WCH 
|Worker’s Comp Paid Holiday
|-
|WCS 
|Worker’s Comp Supplemental Sick Leave
|-
|WCV 
|Worker’s Comp Supplemental Vacation Leave
|-
|List of Eligible Earn Codes and Earn Code Descriptions Used by SPA Employees Exempt from Overtime in the Wage and Hour Law and Exempt from Shift Premium Pay
|
|-
|AWW 
|Adverse Weather Hours Made Up
|-
|CSL 
|Community Service-Paid Leave Taken
|-
|DOC 
|Docked Pay
|-
|HLW 
|Holiday Worked for Premium Pay purposes
|-
|HOL 
|Holiday-Paid Leave Taken
|-
|MSA 
|Miscellaneous Paid Administrative Leave (inc Fire/Jury)
|-
|MSM 
|Miscellaneous Paid Military Leave
|-
|MSW 
|Miscellaneous Paid Adverse Weather Leave
|-
|SIK 
|Sick Leave Taken
|-
|VAB 
|Vacation Bonus Leave Taken
|-
|VAC 
|Vacation Leave Taken
|-
|VAS 
|Vacation Leave Taken December 16-31st ONLY
Used for Leave Rollover purposes
|-
|WCB 
|Worker’s Comp Supplemental Vacation Bonus Leave
|-
|WCH 
|Worker’s Comp Paid Holiday
|-
|WCS 
|Worker’s Comp Supplemental Sick Leave
|-
|WCV 
|Worker’s Comp Supplemental Vacation Leave
|-
|List of Eligible Earn Codes and Earn Code Descriptions Used by Leave Earning EPA Employees
|
|-
|AWW 
|Adverse Weather Hours Made Up
|-
|CSL 
|Community Service-Paid Leave Taken
|-
|DOC 
|Docked Pay
|-
|HOL 
|Holiday-Paid Leave Taken
|-
|MSA 
|Miscellaneous Paid Administrative Leave (inc Fire/Jury)
|-
|MSM 
|Miscellaneous Paid Military Leave
|-
|MSW 
|Miscellaneous Paid Adverse Weather Leave
|-
|SIK 
|Sick Leave Taken
|-
|VAB 
|Vacation Bonus Leave Taken
|-
|VAC 
|Vacation Leave Taken
|-
|VAS 
|Vacation Leave Taken December 16-31st ONLY
Used for Leave Rollover purposes
|-
|WCB 
|Worker’s Comp Supplemental Vacation Bonus Leave
|-
|WCH 
|Worker’s Comp Paid Holiday
|-
|WCS 
|Worker’s Comp Supplemental Sick Leave
|-
|WCV 
|Worker’s Comp Supplemental Vacation Leave
|}

4.7.3.7 '''The DO NOT ENTER INTO BANNER SYSTEM BELOW THIS LINE – FOR INDIVIDUAL DEPARTMENT USE ONLY SECTION of the Exempt Employee Time Record allows an Exempt Employee to record hours worked each day both Regular and any Compensatory Time earned and/or taken. This section should be maintained at the Department Level and is subject to audit.'''

==== Instructions for Completing an SM Employee Time Record ====
4.7.4.1 Please Note:

4.7.4.2 A TIME SHEET IS INVALID UNLESS SIGNED BY BOTH THE EMPLOYEE AND THE EMPLOYEE SUPERVISOR and/or DEPARTMENT HEAD. The department is subject to audit finding if found in violation of this requirement.

4.7.4.3 The Time Record must be kept by all Departments and is subject to audit by the Payroll Department, University, State and Federal Auditors.

4.7.4.4 Retain for 2 years then transfer to University Archives for Retention.

4.7.4.5 SM HOURLY WAGE EMPLOYEE TIME RECORD:

{| border="1" class="collapse" cellpadding="3"
|-
|Pay Period Ended
|Enter either the15th of the current month or the last calendar day in the previous month. Scheduled Pay Date should reflect the date the employee will receive payment (ex. 04/13/07 for wages earned 03/16-03/31/2007).
|-
|'''Scheduled Pay Date'''
|Enter the date the employee will receive payment (ex. 04/13/07 for wages earned 03/16-03/31/2007)
|-
|'''Department Name/TS Organization Number'''
|The Name of the Department and the 6 digit Organization Number Assigned to that Department.
|-
|'''Position Number'''
|Determined using the chart below: Examples based upon fund 109310
Student Temporary (U followed by the last 5 digits of the fund)
Ex. U09310
Work Study (W followed by the last 5 digits of the fund number)
Ex. W09310
Non-Student Temporary (N followed by the last 5 digits of the
Fund)
Ex. N09310
|-
|'''FUND/ACCT'''
|The 6 digit Departmental Fund number that the salary payments and matching fringe should be charged for the employee and the 6 digit Account number that should be charged for salary payments. The 6 digit Account number for fringe benefits is automatically populated by the system.
|-
|'''Employee Type'''
|Indicate employee type by placing an “X” in the appropriate line. This one letter code will be used as the middle letter of the Earn Code.
S=Student Temporary
W=Work Study
T = Non-Student Temporary
|-
|'''Employee Banner ID'''
|9 digit Banner ID number for the employee. (9XXXXXXXX)
|-
|'''Employee Name'''
|Employee’s Full Legal Name as stated on Social Security Card
|-
|'''Shift'''
|Numbered sequentially starting with 1 based upon number of entries for each earn code.
|-
|'''Hourly Rate'''
|Approved Hourly Rate for the employee
|-
|'''List of Eligible Earn Codes and Earn Code Descriptions Used by SM Student Temporary Employees'''
|XSR Regular Hours worked for a Student Temporary Employee (100% of all Regular Hours Worked not greater than 40 per ASU workweek. (Monday 12:01 a.m. – Sunday midnight including hours worked on a holiday).

XSH Holiday Hours worked for a Student Temporary Employee (All hours worked on a holiday to receive premium pay)

XSO Overtime Hours worked for a Student Temporary Employee (All overtime hours worked over 40 in an ASU work week (Monday 12:01 a.m. through Sunday midnight).
Subtotal by Earn Code

Prior pay period adjustments:
Enter # of adjustment units and the total adjusted gross pay for each earn code.
XAR Prior Pay Period Adjustment for Regular Hours
XAH Prior Pay Period Adjustment for Holiday Hours
XAO Prior Pay Period Adjustment for Overtime Hours
|-
|'''List of Eligible Earn Codes and Earn Code Descriptions Used by SM Work Study Employees'''
|XWR Regular Hours worked for a Work Study Student Employee (100% of all Regular Hours Worked not greater than 40 per ASU workweek. (Monday 12:01 a.m. – Sunday midnight including hours worked on a holiday).

XWH Holiday Hours worked for a Work Study Student Employee (All hours worked on a holiday to receive premium pay)

XSO Overtime Hours worked for a Work Study Student Employee (All overtime hours worked over 40 in an ASU work week (Monday 12:01 a.m. through Sunday midnight).
Subtotal by Earn Code

Prior pay period adjustments:
Enter # of adjustment units and the total adjusted gross pay for each earn code.
XAR Prior Pay Period Adjustment for Regular Hours
XAH Prior Pay Period Adjustment for Holiday Hours
XAO Prior Pay Period Adjustment for Overtime Hours
|-
|'''List of Eligible Earn Codes and Earn Code Descriptions Used by SM Non Student Temporary Employees'''
|XTR Regular Hours worked for a Non-Student Temporary Employee (100% of all Regular Hours Worked not greater than 40 per ASU workweek. (Monday 12:01 a.m. – Sunday midnight including hours worked on a holiday).

XTH Holiday Hours worked for a Non-Student Temporary Employee (All hours worked on a holiday to receive premium pay)

XTO Overtime Hours worked for a Non-Student Temporary Employee (All overtime hours worked over 40 in an ASU work week (Monday 12:01 a.m. through Sunday midnight).
Subtotal by Earn Code

Prior pay period adjustments:
Enter # of adjustment units and the total adjusted gross pay for each earn code.
XAR Prior Pay Period Adjustment for Regular Hours
XAH Prior Pay Period Adjustment for Holiday Hours
XAO Prior Pay Period Adjustment for Overtime Hours
|}

==== Temporary Employees ==== 
4.7.5.1 The SM Hourly Wage Employee Time Record is the document used to report time worked by a temporary employee. The following guidelines for recording temporary employee time should be observed closely:
#Time is recorded from the first day through the 15th day of each month.
#Time is recorded on a separate time record for hours worked from the 16th through the 31st of each month. All time shown on the time record must be as it actually occurs and reported to the nearest tenth of an hour.

4.7.5.2 Overtime Worked
#If an employee works more than 40 hours in a work week, the time from 12:01 a.m. Monday - 12:00 Midnight Sunday, record the total hours worked on the time record. If a temporary employee earns overtime he/she must be paid for it, and cannot take compensatory time off .

4.7.5.3 Holidays
#No hours are recorded on holidays for temporary employees unless they actually worked.
#Call-back does not apply to non-student temporary employees.

==== Student Temporary Employees ==== 
The SM Hourly Wage Employee Time Record is the document used to report time worked by student temporary employees. The following guidelines for recording student temporary employee time should be observed closely:
#Time is recorded from the first day through the last day of each month.
#Time is recorded on a separate time record for hours worked from the 16th through the 31st of each month
#All time on the form must be as it actually occurs and reported to the nearest tenth of an hour.

Overtime Worked
If a student employee works more than 40 hours in a workweek, the period from 12:01 a.m. Monday - 12:00 midnight Sunday then overtime is to be reported on the time record.

==== College Work-Study Employees ==== 
The SM Hourly Wage Employee Time Record is the document used to report time worked by work-study student employees. The following guidelines for recording work-study student employee time should be observed closely:
#Time is recorded from the first day through the 15th day of each month.
#Time is recorded on a separate time record for hours worked from the 16th through the 31st of each month. All time shown on the time record must be as it actually occurs and reported to the nearest tenth of an hour.
#Work-Study student employees cannot work or report in excess of fifteen (15) hours per week; thus, overtime should not apply to them.

=== Overtime and Overtime Compensation ===
==== Compensatory Leave/Overtime Pay ====
Temporary, Student, or Non-Student Temporary Employees:  These employee classes must be paid for overtime hours worked in excess of 40.0 hours in a work week. The work week is defined as Monday 12:01 a.m. through Sunday 12:00 midnight. The employee will be paid for hours at 1.5 times the hours worked in excess of 40.0.

Compensatory time cannot be accrued for these employee classes and can not be taken off at a later date.

==== Compensatory Time ====
For SPA employees subject to overtime in the Wage and Hour Law Compensatory Time accrues when the employee subject to overtime works in excess of a normal 40.0 hour work week. The work week is defined as Monday 12:01 a.m. through Sunday 12:00 midnight. The compensatory time accrues at 1.5 times the hours worked in excess of 40.0 hours.

'''*Compensatory time shall be taken before any vacation leave. (Exception may be made for retirees who may need to exhaust vacation leave prior to retirement).'''

==== SPA Permanent Employees Subject to Overtime in the Wage and Hour Law ====
Employee is eligible to receive compensatory time at a rate of 1.5 times the hours worked in excess of a 40.0 hour work week. The employee must actually work in excess of 40.0 hours in order to accumulate compensatory time. Time taken off in a week is not considered hours for compensatory time earning purposes. *It is recommended that all SPA employees subject to overtime accumulate compensatory time to be taken off. Funds are not budgeted for overtime pay therefore the compensatory time off is the preferred University method of compensation.

Compensatory time may be accumulated up to a maximum of 240 hours and shall be taken within twelve months from the date the overtime is performed.

Compensatory time will be automatically paid for hours in excess of 240.0.

Hours not taken off by the required twelve month time period will be included in the employee’s next regular paycheck.

Any Compensatory Leave Balance will be paid out upon employee termination from the University.

==== Other Types of Leave Accumulated and Maintained in the Compensatory Leave Balances ====

'''Call Back Pay''' 

Under the provisions of the Call Back policy, an employee is entitled to a minimum of 2.0 hours pay. If the hours worked equal or exceed 2.0 hours, all time worked should be recorded as hours worked on the time sheet. Such hours would result in compensatory time if the hours worked exceed 40.0 in the work week.

If time actually worked is less than the entitled 2.0 hours of compensation for each call back the remaining time should be recorded on the time sheet as Call Back Earned and will be automatically included in the Compensatory time balance at a rate of 1.0 times the hours compensated. The Call Back Hours are accumulated in the compensatory leave balance and follows the same payout policy as compensatory time.

Example: An employee is called back into the office and works 1.0 hour, the remaining 1.0 hour provided for call back should be recorded as CBE and will automatically be inserted into the Compensatory time balance as 1.0 hour.

'''On Call Hours'''

Under the provision of the On Call Policy certain employees are required to maintain on call status during non scheduled work times. These employees accumulate on call hours at a rate of .125 times the required on call hours. The On Call Hours are accumulated in the compensatory leave balance and follow the same payout policy as compensatory time.

Calculation Example: Employee required to be on call for 16.0 hours would earn 2.0 hours (16.0 x .125) on call time.

'''Holiday Leave Accrual'''

Under the provision of the Holiday Premium Pay Policy both SPA Subject to Overtime in the Wage and Hour Law and SPA Exempt from Overtime in the Wage and Hour Law who work on a University Holiday are eligible for HLA (Holiday Leave Accrual) at a rate of 1.0 times the number of hours worked up to 8.0 hours for each holiday worked.

The Holiday Leave Accrual Hours are accumulated in the compensatory leave balance and follow the same payout policy as compensatory time.

EPA Employees are NOT ELIGIBLE for Holiday Premium Pay or Holiday Leave Accrual.

Calculation Example: Employee required to work a 12.0 hour shift on Christmas Day would in addition to Holiday Premium Pay earn 8.0 hours of Compensatory Time.

'''Adverse Weather Taken'''

Under the provision of the Adverse Weather Policy both SPA Subject to Overtime in the Wage and Hour Law and SPA Exempt from Overtime in the Wage and Hour Law are eligible for taking advantage of the Adverse Weather Policy. The Adverse Weather policy allows an employee to take time away from work due to adverse weather conditions and make the time up at a later date. As stated in the Adverse Weather Policy the leave should be made up during a week when Overtime will not be accumulated. Ex. During a week when an employee has taken a Vacation, Sick or Holiday hours.

The Adverse Weather Taken Hours are recorded as a negative in the Compensatory Leave Balance and once the Adverse Weather Hours are made up the hours become a positive in the compensatory leave balance.

In Accordance with the Adverse Weather Policy the hours must be made up within 12 months of the date the leave was taken or the next employee paycheck will be adjusted for these hours.

'''Compensatory Time'''

For SPA employees exempt from overtime in the Wage and Hour Law Compensatory Time accrues when the employee exempt from overtime
works in excess of their normal scheduled work week. The work week is defined as Monday 12:01 a.m. through Sunday 12:00 midnight and is adjusted by any leave taken hours.

The compensatory time accrues at 1.0 times the hours worked in excess of their scheduled hours.

Compensatory time shall be taken before any vacation leave (Exception may be made for retirees who may need to exhaust vacation leave prior to retirement).

'''SPA Permanent Employees Exempt from Overtime in the Wage and Hour Law'''

Employee is eligible to receive compensatory time at a rate of 1.0 times the hours worked in excess of their scheduled work week. The employee must actually work in excess of 40.0 hours minus any leave taken in order to accumulate compensatory time. The Compensatory time may be accumulated up to a maximum of 160 straight time hours. (Ex. An SPA Employee Exempt from Overtime in the Wage and Hour Law works 35.0 and has taken an 8.0 sick day in a work week. This employee accumulates 3.0 compensatory time to be taken off at a later date.

It is the employee and the supervisor’s responsibility to maintain records of compensatory time accumulated and taken for all SPA Employees Exempt from Overtime in the Wage and Hour Law. Proper time sheet documentation of these accrued and taken hours must be available in the department upon audit request either by the Payroll Department, University Internal Auditors, or State Auditors.

It is mandatory that all SPA employees exempt from overtime accumulate compensatory time to be taken off. Compensatory time for an SPA Employee Exempt from Overtime CANNOT receive payment for accrued hours.

An employee exempt from overtime will never receive payment for any accumulated compensatory time.

The leave is lost upon termination from the University.

The leave is lost when the leave accrued becomes 12 months old and has not been taken off. Proper records and procedures must be maintained at the Supervisor level to ensure that this policy is adhered to.

'''SPA Subject/SPA Exempt Employees Transferring to Another Campus Department'''

These employee classes are eligible to maintain their compensatory leave balance and should carry it forward to the new hiring department.

Compensatory time can be paid to SPA Subject to Overtime in the Wage and Hour Law employees by the terminating department if approved by the appropriate supervisor.

Compensatory Time cannot be paid to SPA Exempt from Overtime in the Wage and Hour Law by the terminating department.

Agreement can be made between the employee and the terminating department supervisor to have leave paid out prior to transferring to the new department. This should be recorded as CTR on the Employee Time Record.

==== Examples ==== 

Adjusting the hours worked in the same work week to avoid overtime:

At times it is necessary for an employee to work more than her/his normally scheduled hours in a day. If this causes the employee to work more than 40 hours in a single workweek, then overtime is accrued. (The workweek extends from 12:01a.m. Monday morning to 12:00 midnight Sunday.) Such overtime may be avoided by allowing the employee to take equal time off, one hour for each hour worked, within the same week (NOT the payroll period) in order to hold th total hours WORKED that week to 40 hours.

Example 1: An employee works 10 hours on Monday and would normally work 8 hours Tuesday through Friday. The result would be 42 hours worked and two hours would need to be given as compensatory time (3 hours) or paid at time and a half.

However , the employee's schedule can be adjusted such that s/he works only 6 hours on Friday, which keeps the hours worked that week to a total of 40. The time sheet reflects 10 hours worked on Monday and 6 hours worked on Friday; no further entries for the remaining 2 hours on Friday are necessary.

Example 2: The employee is sick on Monday but works 8 hours Tuesday through Friday. In addition she works 10 hours on Saturday and there is no way to make an "hour for hour" adjustment during that work week. In this case, the 8 hours on Monday are paid from one's sick time balance. (Sick, vacation, and holiday hours do not count as hours worked for the purpose of overtime calculations.) The hours from Tuesday - Friday total 32 hours worked. The first 8 hours on Saturday brings the employee to the overtime threshold of 40 hours worked. The additional two hours on Saturday are computed at time and half, or 3 hours. These 3 hours are added to one's compensatory time balance. The same principle applies if Monday was taken as a paid vacation day rather than as sick time.

These hours must be used within 12 months of the date incurred or they are to be paid at the end of that period. If it
wishes, a department may pay some or all of the hours earned on Saturday to prevent them from being added to the compensatory time balance. However, it is often possible for an employee to use compensatory time (rather than vacation time) during a period of low activity for the department

=== Payroll Check Distribution ===
Each department head should appoint an individual to be responsible for distributing payroll checks. That individual should be responsible for being available on each scheduled payday to ensure that all employees are paid or receive their direct deposit stub in a timely manner.

Distribution Schedule 
#Permanent Payroll Checks - Last working day of each month.
#Student/Temporary Payroll Checks - 15th of each month or the last working day prior to the 15th and the last working day of each month.

Releasing Checks - The department representative should make every effort to deliver payroll checks to employees. Release payroll checks only to the person whose name appears on the check. Any payroll checks which cannot be delivered should be returned to the Director of Accounting in the Controller's Office as soon as it is determined the check cannot be delivered.

Payroll checks for employees who terminate prior to the end of the pay period are given to the employee on the next regularly scheduled payday. Payment may be made by mail if the employee requests or at the office of the department where employee last worked.

Automatic Deposit - The University also provides for the automatic deposit of payroll checks for employees (faculty and staff) at the bank of their choice. Checks are deposited on the last working day of each month. On payday the employee receives only his or her check statement.

Effective July 1, 1997 all new hire employees in salaried positions will be required to receive their net pay by electronic transfer to their personal bank account at the bank of their choice. Employees will complete the appropriate documentation as part of the new employee sign-up process in Human Resource Services.

Any student wishing to sign up for automatic deposit should contact the Payroll department

=== Manual Checks ===

Emergency Departmental supervisors can request that a manual check be prepared

Situations in emergency situations. Supervisors should exercise discretion before requesting that a manual check be prepared.

Student employees should be advised of the possibility of securing an emergency loan through the Vice Chancellor for Student Development.

Every effort should be made to forestall the preparation of a manual check. If it becomes absolutely necessary that a manual check be prepared, the appropriate approvals and required data must be on file in the Payroll Office.

=== Payment to Foreign Citizens ===

All departments engaging employment or independent contractor services from a Foreign National visitor should contact the Office of International Programs prior to the foreign citizens arrival on campus. The Foreign National will be required to present the following documents:
#Complete VISA history
#Current Passport
#Social Security Card or Individual Tax Payer ID number
#Appropriate Work Authorization as required for employment (DS2019 or IAP66)

The department engaging the employment or independent contractor service will also be required to contact the Payroll Office by email with the foreign national’s full name, birthdate, and current email address.

The Payroll Office will assign the individual a username and password to the Foreign National Information System where the foreign national is required to login and answer questions regarding their status. This form must also be printed, signed, and forwarded to Payroll.

The Payroll Office will enter such information into the Windstar Tax Navigation System to determine appropriate tax withholdings. The foreign national will be contacted for an appointment to sign any additional documents.

A complete policy regarding [http://www.ncosc.net/Foreign_Nationals/Foreign_Nationals-Payments_Policy_Procedures_Final_Jan_06.pdf Foreign National Visitors from the Office of State Controller] is located here.

International Programs provides a memo to the Dean’s Council each year regarding foreign national visitors. It can be found at the following link.

== Additional References ==

== Authority ==


== Contact Information ==


== Effective Date ==

== Revision Dates ==