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Administrative Policy & Procedures Manual » PAY Manual » 000 Introductory Material

OSU PAY 002: Definitions

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Effective: 01/01/2001
Revised: 08/31/2007

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A

1042-S Form

Form for Foreign Person’s U.S. Source Income Subject To Withholding issued to non-resident aliens for income received during a calendar year.

Academic Employee

A person employed in an Academic position.

Academic Position

Academic positions include teaching, research, and some administrative positions. Academic employment is specified by law to be unclassified and, in general, is governed by the Administrative Rules of the Oregon Board of Higher Education and by Oregon State University regulations.

Account Code

The third element of a FOAPAL accounting string used to identify specific financial transactions.  Account codes define the type of activity taking place, such as academic pay, student pay, classified pay, and other payroll expenses.

Assignment

See Payroll Draw definition.

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B

C

Calendar Year

January 1 through December 31.

Classified Employee

An employee whose position has been determined to be in a classified bargaining unit. 

Classified Position

Positions Classified by the State SystemClassified employment policies conform to the merit system rules of the State of Oregon; all positions within this system are classified by the state Department of Administrative Services, Personnel and Labor Relations Division.

Current Period

The current period for hourly employees is the 16th of one month to the 15th of next.  For salaried employees it is 1st through the 31st of this month.

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D

Deadline

A scheduled date on which pay authorization documents must be received in OHR or Payroll to be processed for a specific payroll.

Default Pay

A computerized payroll processing system, from which monthly pay is generated.

Department Delivery

One of three pay delivery options.  With this option an employee’s paycheck is routed to the employing department through campus mail.

Direct Deposit

One of three pay delivery options.  With this option an employee’s net pay is deposited via ACH to his/her checking or savings account.

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E

E-Class

Employment classification designated by a specific code. Defines employment as student, graduate student, classified or faculty, by pay type (hourly or default) and by appointment percentage.

Earn Code

A three letter code that describes the pay type, such as SAL for salary, OTM for overtime. Each earn code defaults to corresponding account code.

Employment Registration

The human resources activities required to initiate a new employee to the University.  Activities include completion of certain forms by the employee and department, certification of eligibility to work in the United States, presentation of the original social security card for review, and other tasks.  Contact the Office of Human Resources at 737-8300 for more information.

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F

Fiscal Year

Financial period from July 1st through June 30th.

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G

Graduate Assistant

Academic rank, defined by ORS 580-020-0005, given to a graduate student performing duties as a degree requirement or in service to the University.

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H

I

Index

Identifies a unique combination of a fund, organization and program code.   When entered into the payroll system, it will default the correct fund, organization code, and program.

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J

K

L

Labor Distribution

Defines the percent of an employee’s payroll expense to be charged to a specific index, account code, and activity.

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M

Manual Payment

Out of cycle payroll processing to accommodate adjustments of a payroll payment or final pay.

Mid-Month Cutoff

The date specified as the last working day of the month for employees paid from mid-month to mid-month. Currently, the mid-month cutoff is the 15th of the month.

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N

Non-System Student

A High School student, Home School student, Community College student, or other school student outside the Oregon University System (Eastern Oregon University, Oregon Institute of Technology, Oregon State University, Portland State University, Southern Oregon University, University of Oregon, Western Oregon University, and Oregon Health & Science University).  Not exempt from FICA tax.

Nonresident Alien

A person who is not a U.S. citizen or resident alien.

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O

Online W-2

Web-based W-2 Wage and Tax Statement that is viewable and printable at OSU Online Services.

OPE  (Other Payroll Expense)

All other costs of employment in addition to wages that are charged to the department.

Oregon University System (OUS)

Eastern Oregon University, Oregon Institute of Technology, Oregon State University, Portland State University, Southern Oregon University, University of Oregon, Western Oregon University, and Oregon Health & Science University

OSCAR

Acronym for Oregon State Central Administrative Resource, which is a secured access to online tasks with fill-in forms and step-by-step instructions.

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P

Pay Period

The inclusive calendar dates for which pay is issued.  At OSU, pay periods are from the first through the end of the month for monthly salaried employees and from the 16th of the prior month through the 15th of the current month for hourly paid employees.

Payday

The day on which pay is issued to employees.  Payday is the last working day of the month. 

Payroll

The list of employees being paid for a specific pay period, for instance, for example: the April payroll would be all employees paid in April.

Payroll Draw

An amount, not to exceed 60% (75% for hourly students) of pay already earned but not paid, issued to an employee with appropriate approval. Draws are only available for emergencies or late pay situations.  See PAY 602: Payroll Draws.

Payroll Payment

Net pay issued in the form of a check or Direct Deposit payment.

PYAHOUR

Online Time Entry Form that allows monthly entry of hours for hourly employees, exception time for salaried employees, changes in time/labor distribution, and entry of leaves taken.

Q

R

Regular Payroll

The standard payroll used to process pay for all OSU employees. Pay is issued on the last workday of each month.

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S

SAIF (State Accident Insurance Fund)

The insurance carrier for workers’ compensation insurance for university employees.

Student Employee

An individual whose primary effort is directed toward receiving a formal education and whose work effort is part-time and secondary in nature.  A student employee may be enrolled in either a secondary or a post-secondary institution.

Summer Session Appointment

A teaching appointment for summer session. Includes appointments for nine-month OSU faculty members and other OUS institution faculty members; Graduate Teaching Assistants appointed as instructors; and new faculty appointments. For detailed information refer to a Summer Appointment Guide (pdf format) on the Human Resources website.

System Student

Student enrolled at one of the 7 OUS universities (Eastern Oregon University, Oregon Institute of Technology, Oregon State University, Portland State University, Southern Oregon University, University of Oregon, Western Oregon University, and Oregon Health & Science University), including dual enrollments.

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T

TDI

Time Differed Investments

Termination

End of all employment with OSU.

Time and Attendance Report Form (Time sheet)

Paper document used to report an employee’s hours worked or leave taken. Use of leave without pay is also recorded. This document will not generate pay for an employee.

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U

Unclassified Employee

An employee whose position falls within one of the following categories:

  1. academic service, including teaching, research, or public service; and/or
  2. unclassified service defined by OAR 580-020-0006.

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V

W

W-2 Form

Wage and tax statement form statement that summarizes an employee’s annual taxable wages and related compensation, income taxes, and certain payroll deductions in a calendar year.  See “Online W-2” above.

W-4 Form

Form filed by an employee to claim withholding allowances for Federal and Oregon state income tax purposes.

W-5 Form

Federal form used to request Earned Income Credit Advance.

Work Student Employment

Student who meets all criteria and has been awarded work study funding via Financial Aid, has secured approved employment and complied with all other employment requirements.

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