Payroll

Manual Revision Record (MRR)

Payroll Policy and Procedure Manual
Section: Manual Revision Record
Effective: 10/27/2004

2004 - 2005 Revisions

2005

Date Policy Summary of Change
8/31/2005 PAY 004
Frequently Asked Questions (FAQ's)
Changed answer to Question #23.  New answer is "Your W-2 is mailed to your current mailing address by January 31st."
6/01/2005

Section 1100
Records Retention

Added Section 1100: Records Retention to Payroll manual.

2004

Date Policy Summary of Change
10/27/2004

Entire manual

Changed format and updated entire contents.

2007 Revisions

Date Policy Summary of Change
8/31/2007 PAY 004
FAQ
Swapped questions/answers for 6 and 7 for Department FAQ. Updated answer for question 6.

Updated verbiage in Answer for Question 23 in Department. Added more information about completing the Labor Distribution Form in OSCAR.

Updated link to Work Certificate Study in Answer 29 for Department FAQ.

PAY 501
Classified Pay
Removed Coefficient Table and added pdf version.
PAY 902
Awards
Removed the word "Operations" from Payroll Operations Manager.
PAY 001
Introduction
Updated link to Payroll Office Personnel and Payroll Office website.
PAY 403
Summer Session Appointment
PAY 404
Summer Academic Pay
PAY 002
Definitions
Changed verbiage and link to A Planning Guide for Summer Appointments to Summer Appointment Guide.
PAY 401
Unclassified Appointment
Updated link to Academic Appointment Guidelines.
PAY 300
Payment of Graduate Student Employees
Took out Summer Session Instructor column from Graduate Assistant - Summer Employment Types chart.
PAY 301-01
Payment Process
Updated OSCAR link and directions in the Payment Process.
PAY 301-02a
Job Form
Updated OSCAR link and directions in the Job Form section.
PAY 301-02b
Labor Distribution Form
Updated OSCAR link and directions in the Labor Distribution Form section.
PAY 301-03b
Labor
Updated terms on Unit Pay. Graduate Salary Adjustment changed to $250.00 and is administered by Payroll Office.
Entire Manual Updated link for Payroll Calendar, OSCAR, and InfOSU.
PAY 102
Pay Delivery Options
Removed acronym for Pay Delivery Authorization. Clarified location of Downloadable forms. Updated OSCAR link. Added information regarding statement viewing via Employee On-line Services (added link to Employee On-line Services.
PAY 701-02
Underpayment/No Payments
Updated link for Payroll Office Personnel.
PAY 802-02
Social Security and Medicare Tax
Updated link to Social Security Website.

2008 Revisions

Date Policy Summary of Change
11/12/2008 PAY 501-03
Pay Method - Default/Hourly Pay
Updated entire policy.
PAY Ex3
Coefficient Table for Computing FLSA Overtime Premium Pay
Updated examples in exhibit.
10/21/2008 PAY 501-03
Pay Method - Default/Hourly Pay
Updated entire policy.
PAY Ex1
Unclassified Appointment Information Matrix
Corrected acronym to FOAPAL.
PAY Ex3
Coefficient Table for Computing FLSA Overtime Premium Pay
Updated exhibit to include two examples.
10/06/2008 PAY 801-03
Other Deductions
Updated deductions to include union dues and staff parking permits. Removed purchase of athletic tickets food drive donation and fee.
PAY 802-02
Social Security and Medicare Tax
Updated Social Security and Medicare Tax to state annual maximums are set by the Social Security Administration.
09/05/2008 PAY 501-03
Pay Method - Default/Hourly Pay
Updated link to coefficient table under PAY 501-03c.
05/22/2008 PAY 401
Unclassified Appointment
Updated links to Academic Appointment Guidelines and Unclassified/Faculty Earn Codes.
2/04/2008 PAY 004
Frequently Asked Questions (FAQ's)
Updated links to Office of Human Resources website.

2010 - 2011 Revisions

2011

Date Policy Summary of Change
01/26/2011 PAY 407
Sabbatical
Included references for how the process works with the Business Centers and incorporated information relating to Sabbatical travel.
02/11/2011 PAY 606 Lost, Stolen or Destroyed Check Updated text and section title
03/01/2011 PAY 001 Introduction Updated text
03/23/2011 PAY 403: Sumer Session Appointment Removed link to Summer Appointment Guide
03/23/2011 PAY 002: Definitions Removed link to Summer Appointment Guide
04/11/2011

Ex1: Unclassified Appointment Information Matrix

Removed introduction text
04/11/2011

Ex2: Classified Appointment Information Matrix 

 
04/11/2011

Ex4: OSU Program Codes

Added introduction text
08/17/2011 PAY 102: Pay Delivery Options updated text throughout the entire section
08/17/2011 PAY 801: Voluntary Deductions updated text throughout the entire section
08/17/2011 PAY 802: Mandatory Deductions updated text throughout the entire section
08/17/2011 PAY 1000: Other Payroll Expenses (OPE) updated text throughout the entire section
11/01/2011 PAY 004: Frequently Asked Questions updated answer for Have questions regarding leaves, LWOP, LWP, unused vacations?
11/01/2011 PAY 103: Payment Methods updated text throughout the entire section
12/27/2011 PAY 701: Payroll Errors updated text throughout the entire section
12/27/2011 PAY 703: Leave w/out Pay updated text throughout the entire section
12/27/2011 Pay 704: SAIF Loss-Time Payments updated text throughout the entire section
12/27/2011 PAY 601: Early Release of Pay updated text throughout the entire section
12/27/2011 PAY 602: Payroll Draws updated text throughout the entire section
12/27/2011 PAY 603: Late Pay updated text throughout the entire section
12/27/2011 PAY 501: Classified Pay
updated text throughout the entire section
12/27/2011 Pay 502: Temporary Pay updated text throughout the entire section
12/27/2011 PAY 300: Payment of Graduate Student Employees Divided the page into 3 sub pages
12/27/2011 PAY 301: Graduate Assistant Payments updated text throughout the entire section
12/27/2011 PAY 302: Distribution of Tuition Remission Charges to Pay Indexes updated text throughout the entire section
12/27/2011 PAY 303: Graduate Health Plans updated text throughout the entire section

2010

Date Policy Summary of Change
01/26/2010 PAY 201-03b
Pay Method - Default Pay
Updated link to Monthly Salaried Student Employees.

2012-2013 Revisions

2013

Date Section Summary of Change
March 27 1100: Payroll Records fixed broken link and updated text
May 7 Ex 1: Unclassified Appointment Information Matrix Added column for Unclassified Hourly - Teaching
June 6 501: Classified Pay fixed links under section 501-03c(1)

2012

Date Section Summary of Change
Dec 27 002: Definitions
004-01: FAQ for Employee
004-02: FAQ for Department
Fixed and Added links to MyOSU througout the sections
Dec. 20 002: Definitions Updated entire section
  004: Frequently Asked Questions Updated content throughout entire section and divided into 2 pages;
004-01: FAQ for Employee;
004-02: FAQ for Department
Sept 11 603-01: Base Pay Added Hourly Base Pay code UT
  Ex. 1: Unclassified Appointment Information Matrix Added E-Class UT
  401-03a: Index & Account Code Updated link for Unclassified/Faculty Earn Codes
June 4 203: Federal College Work Study Program Student Employees Updated entire section
  1001: Charges for Other Payroll Expenses (OPE) Updated text under bullet 10987
  202: Non-System Student Employees Updated section 202-04
  201: Oregon University System (OUS) Students Updated section 201-04
March 8 1002 Amounts
Updated link for Budgets OPE Tables
March 19
201: OUS Students
Updated entire section
March 19 401: Unclassified Appointment Updated entire section
May 7 701-01b: Collection Action Updated first paragraph

000 Introductory Material

001: Introduction

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Effective: 10/21/2004
Revised: 03/01/2011

The Payroll Policy and Procedure Manual (PAY) provides formal guidance for the processing and accounting of employee pay.  The PAY policies and procedures apply to all Oregon State University employees and Business Centers.  The PAY manual is managed by the Central Payroll Office, which is part of the Office of Business Affairs, a division of Finance and Administration. 

Overview

The Central Payroll Office has several key responsibilities.  One is to provide training and education to Business Center payroll staff to ensure they accurately process pay authorization documents that produce timely payroll payments.  Another is to oversee and audit the processing done by the Business Centers to maintain regulatory compliance to all applicable payroll related laws and regulations.   Finally, Central Payroll is responsible for the actual production and  distribution of employee payments..  Central Payroll abides by state and federal laws, labor agreements, Bureau of Labor standards, and the policies of Oregon University System (OUS) and Oregon State University (OSU) and the Business Centers are expected to do the same.  Central Payroll personnel are an important resource to use when in need of information or clarification on procedures.  A list of Payroll Office Personnel, areas of responsibility, and phone numbers along with other helpful information can be found on the Payroll Office website.

Structure of Payroll Manual

The PAY manual is divided into 10 sections.  To access a specific topic, simply find the correct section in the Table of Contests, and click on the appropriate link.

Sections are arranged as follows:

Section 100 provides general payroll information applicable to all employment types.
Sections 200 ~ 500 provide information relative to specific employment types.
Sections 600 ~ 1000 provide information applicable to various special payroll situations.

Questions regarding the policies cited in this manual or other corrections, changes, or suggestions should be sent to Steve Nash, Payroll Manager via email. 

In the event of any inconsistency or conflict, applicable law and the State Board of Higher Education's policies supersede University policies and University policies supersede college, Business Center, department or lower unit bylaws, policies, or guidelines.

The University reserves the right to add, amend, or revoke any of the contained rules, policies, regulations, and instructions or incorporate additional ones, with or without notice, as circumstances or the good of the University community may require.

A printout of this manual and each change to this manual is created from the original text source for the online version and retained permanently as an official record at University Archives.  Printouts of all revisions to online Policy & Procedure manuals are similarly available.

002: Definitions

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Effective: 01/01/2001
Revised: 12/27/2012

  • U
  • V
  • W
  • X
  • Y
  • Z

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.  These can be either 9 month (Academic Year) or 12 month appointments.

Academic Wage Appointment

See OHR website at  http://oregonstate.edu/admin/hr/jobs/PurposeAW.html

Academic Year

This refers to the 9 month academic period of Sept 16 through June 15.  It covers Fall, Winter and Spring terms.  These are also the dates used for 9 month appointment types who work the full academic year.

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.

Appworx

The reporting system whereby Banner processing and reports are submitted and generated.

Assignment

See Payroll Draw definition.

Top

B

Banner

The relational database used by the University for its Human Resource, Payroll, Finance and Student functions, records and processing.  Its parent company is now Ellucian.

Business Center

There are seven business centers at OSU that perform many HR/Payroll and Finance functions.  Every dept. and unit of the university is served in some manner by one of these seven centers.  Business Centers perform among other tasks, the hiring process for employees.  See http://oregonstate.edu/fa/bc/ for more information.

C

Calendar Year

January 1 through December 31.

Classified Employee

An employee whose position is determined to be in the classified bargaining unit represented by SEIU. 

Classified Position

Positions Classified by the Oregon University System (OUS)Classified employment policies conform to the rules of the OUS.  Historically these positions are classified by the state Department of Administrative Services, Personnel and Labor Relations Division.  

Current Pay Period

The current pay period for hourly employees is the 16th of one month to the 15th of next.  For salaried employees it is the 1st through the last day of the month (1-31).

Top

D

Deadline

A scheduled dates on which pay authorization documents must be received and/or processed by Business Center HR or Payroll to be processed for a specific pay period.

Default Pay

This is a term that refers to salaried employees.  Their pay “default’s” into Banner so only any exception time is entered.

Deferred Pay

An IRS accountable plan whereby Unclassified employees on 9 month apppointments only, typically instructional faculty, are permitted to spread their pay over 12 months.  For 9 months 25% of their paycheck is set aside into a deferred pay account,  then paid back out to them over the summer months, July-Sept.

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.

Top

E

E-Class / ECLS 

Employment classification designated by a specific code. Defines employment as student, graduate student, classified or faculty, by pay type (hourly or salaried) 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 a 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 a social security card for review, and other tasks.  Contact the Office of Human Resources at 737-8300 for more information.

EvalS

The on-line performance evaluation system for all Classified, non-IT employee’s, available at MyOSU.

Top

F

FICA Subject/Exempt

FICA (Social Security and Medicare taxes).  Students enrolled at least half time within an OUS school are exempt from these taxes as are certain non-resident aliens.   Unless otherwise excluded by the IRS, everyone else is subject.

Fiscal Year

Financial period from July 1st through June 30th.

Top

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.

Top

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.

Top

J

K

L

Labor Distribution

Defines where an employee’s payroll expenses are to be charged, ie. a specific index, account code, and activity code with a corresponding percentage that must total 100%.

Top

M

Manual Pay/ Manual Check 

Off-cycle payroll processing to accommodate late or final pay including adjustments to an existing  payroll payment.

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.

MyOSU Portal

The University’s’ preferred method for students, administrators and employees to access university systems and seek information via a single sign-on structure. This self-sevice portal allows employees to submit address, telephone, and email changes; W-4 updates; and direct deposit changes.  Employees can also view direct deposit pay stubs, W-2s, etc. as well as access a host of employee related quick links such as Benefits, Parking, Dixon and campus life. (MyOSU Portal)

Top

N

Nolij

A web-based document imaging and storage tool for higher education institutions. It provides an automatic, integrated workflow process for document storage and retrieval, used by Business Centers and Central administration alike.

Non-System Student

A High School student, Home School student, Community College student, or other school student not enrolled in[w1]  the Oregon University System.  This includes Eastern Oregon University, Oregon Institute of Technology, Oregon State University, Portland State University, Southern Oregon University, University of Oregon, and Western Oregon University.  These student employees are subject to FICA taxes.

Nonresident Alien

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

Top

O

On-line Earning Statement

For employees on direct deposit, their pay statements are available to them on-line via the MyOSU Portal.

Online W-2

Web-based W-2 Wage and Tax Statement that is viewable and printable at via the MyOSU Portal.

OPE (Other Payroll Expense)

All other costs of employment in addition to wages that are charged to the department, ie. Health contributions, FICA tax, retirement, etc.

Opt Out

1) Direct depositors “Opt-out” of printed earning statements, instead taking advantage of the on line statement available to them via MyOSU.

2) Opt Out also refers to those opting out of health Benefits. See OHR website http://oregonstate.edu/admin/hr/benefits/overview #6

Oregon University System (OUS)

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

OSCAR

Acronym for Oregon State Central Administrative Resource a secured access website of online tasks providing staff and faculty with fill-in forms and step-by-step instructions for a wide range of business purposes.

Top

P

Pay Period

The inclusive calendar dates for which pay is issued.  At OSU, pay periods are from the 1st through the 31st of the month for 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 always the last working day of the month. 

Payroll Draw

An amount, not to exceed 60% (75% for hourly students) of pay already earned as of the date submitted but not yet paid for the current pay period, issued to an employee with appropriate approval. Draws are only available for emergencies or late pay situations and limited to 3 draws per rolling 12 month period..  See PAY 602: Payroll Draws

Payroll Payment

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

PYAHOUR

Banner 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.

Top

S

SAIF (State Accident Insurance Fund)

The state’s self-insured 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 during the 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. 

Summer Term Appointment

A non-teaching or research appointment given during the summer months (mid June – September.  The appointment dates are not necessarily tied to the Summer Session schedule.

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, and Western Oregon University, including dual enrollments.

Top

T

TDI

Tax Deferred Investments –for more information see OHR’s web page. http://oregonstate.edu/admin/hr/savingsopp.html

Termination

1)  Employment Term- End of all employment with OSU.  All of an employee’s records, jobs, deductions and employment records are terminated in the Banner system.

2) Job Term – Termination of an employee’s job record(s) (NBAJOBS) but not of their Banner employee record (PEAEMPL)

Time and Attendance Report Form (Time sheet)

Currently a paper document used to report an employee’s hours worked or leave taken. Use of leave without pay is also recorded. By itself, this document will not generate pay for an employee. OSU is moving away from paper to a new time and attendance system called EmpCenter.

Top

U

Unclassified Employee

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

  • Academic service, including teaching, research, or public service; and/or
  • Unclassified service defined by OAR 580-020-0006.

Top

V

W

W-2 Form

IRS wage and tax statement form 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-2’s are required to be mailed by January 31 of each year. 1042’s have a mid March deadline but are typically sent by early Feb.

W-4 Form

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

Work Student Employment

Student who meets all Financial Aid award criteria and have been granted work-study funding via the Financial Aid Office, have obtained approved student employment and complied with all other employment requirements.

Top

X Y Z

003: List of Exhibits

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Effective: 01/01/2001
Revised: 10/27/2004

Exhibit # Exhibit Name
PAY-Ex1 Unclassified Appointment Information Matrix
PAY-Ex2 Classified Appointment Information Matrix
PAY-Ex3 Coefficient Table for Computing FLSA Overtime Premium Pay
PAY-Ex4 OSU Work study Program Codes

Ex1: Unclassified Appointment Information Matrix

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Revised: 5/7/2013

Unclassified Appointment Information Index

Category Unclassified
Salary
Unclassified Hourly Academic
Wage
Summer Session
Teaching
Research
Non-
Teaching
Teaching Acad.  Wage Teaching Non-
Teaching
Position C1xxxx C1xxxx C1xxxx C2xxxx C29xxx - Salaried C24xxx - Hourly C28xxx -Salaried C26xxx -Hourly
Suffix 00 00   00 00 00
Earn Code SAL SAL / * OAP SAL - UV
OAP - UW
SUM SMN
Acct. Code 10102 10103 10209 10209 10203 10204
Emp E-Class UA,UB,
UC,UD,
UX
UE,UF,
UG,
UH,
UY
UT UV,UW Same as primary position Same as primary position
Job E-Class UA,UB,
UC,UD,
UX
UE,UF,
UG,
UH,
UY
UT UV,UW UV, UW UV, UW
Form Unclassified Job Form Unclassified Job Form Unclassified Job Form Unclassified Job Form Summer Sess. Job Form Summer Sess. Job Form

Unclassified Appointment Information Index continued

Category Other
Stipend Overload
Pay
Sabbatical
Position C1xxxx C1xxxx C1xxxx
Suffix 77 00 11
Earn Code STI OVX -
Instructional
OVP - Non-
instructional
SAB
Acct. Code 10107 10201 -
Instructional
10202- Non-
instructional.
10123
Emp E-Class Same as primary Same as
primary
Same as primary
Job E-Class Same as primary Same as
primary
Same as primary
Form Pay Change Form Overload
Comp.
Request
Form
Leave Form

* Note: Foreign assignments, i.e. working long term out of country, such as Resident Program Director's, should be paid on earn code RFA with account code 10105.

Ex2: Classified Appointment Information Matrix

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Revised: 4/11/2011

Classified Appointment Information Matrix

Category
Salaried
Hourly
Summer Position
Temporary
Position
C3XXXX
C3XXXX
C3XXXX
C4xxxx
Suffix
00
00
33
00
Earn Code
REG
REG
SMN
OCH
Account Code
10301
10301
10301
10410
Empl E-Class
CA CB
CD CE
CE
TS
Job E-Class
CA CB
CD CE
See primary position
TS
Pay Schedule
Monthly
Hourly
Hourly
Hourly
Job Form
Classified
Classified
Classified
Temporary

 

Ex3: Coefficient Table for Computing FLSA Overtime Premium Pay

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Revised: 11/12/2008

Coefficient Table for Computing FLSA Overtime on Premium Pay

Column one lists the total number of hours worked. Column two shows the coefficients for each of the whole numbers in the first column. Other columns show the coefficient for fraction of hours (40.25, 40.75, etc.), column headings show these fractions.

FLSA
Hours

even

00.25

00.50

00.75

00.10

00.20

00.30

00.40

00.60

00.70

00.80

00.90

40 

0.000

0.003

0.006

0.009

0.0012

0.0025

0.0037

0.0050

0.0074

0.0086

0.0098

0.0110

41

0.012

0.015

0.018

0.021

0.0134

0.0146

0.0157

0.0169

0.0192

0.0204

0.0215

0.0227

42

0.024

0.027

0.029

0.032

0.0249

0.0261

0.0272

0.0283

0.0305

0.0316

0.0327

0.0338

43 

0.035

0.038

0.040

0.043

0.0360

0.0370

0.0381

0.0392

0.0413

0.0423

0.0434

0.0444

44 

0.045

0.048

0.051

0.053

0.0465

0.0475

0.0485

0.0495

0.0516

0.0526

0.0536

0.0546

45 

0.056

0.058

0.060

0.063

0.0565

0.0575

0.0585

0.0595

0.0614

0.0624

0.0633

0.0642

46 

0.065

0.068

0.070

0.072

0.0662

0.0671

0.0680

0.0690

0.0708

0.0717

0.0726

0.0736

47 

0.074

0.077

0.079

0.081

0.0754

0.0763

0.0772

0.0781

0.0798

0.0807

0.0816

0.0825

48 

0.083

0.085

0.088

0.090

0.0842

0.0851

0.0859

0.0868

0.0885

0.0893

0.0902

0.0910

49 

0.092

0.094

0.096

0.098

0.0927

0.0935

0.0943

0.0951

0.0968

0.0976

0.0984

0.0992

50

0.100

0.102

0.104

0.106

0.1008

0.1016

0.1024

0.1032

0.1047

0.1055

0.1063

0.1071

51 

0.108

0.110

0.112

0.114

0.1086

0.1094

0.1101

0.1109

0.1124

0.1132

0.1139

0.1146

52 

0.115

0.117

0.119

0.121

0.1161

0.119

0.1176

0.1183

0.1198

0.1205

0.1212

0.1219

53 

0.123

0.124

0.126

0.128

0.1234

0.1241

0.1248

0.1255

0.1269

0.1276

0.1283

0.1289

54

0.130

0.131

0.133

0.135

0.1303

0.1310

0.1317

0.1324

0.1337

0.1344

0.1350

0.1357

55

0.136

0.138

0.140

0.141

0.1370

0.1377

0.1383

0.1390

0.1403

0.1409

0.1416

0.1422

56

0.143

0.144

0.146

0.148

0.1435

0.1441

0.1448

0.1454

0.1466

0.1473

0.1479

0.1485

57 

0.149

0.151

0.152

0.154

0.1497

0.1503

0.1510

0.1516

0.1528

0.1534

0.1540

0.1546

58 

0.155

0.157

0.158

0.160

0.1558

0.1564

0.1569

0.1575

0.1587

0.1593

0.1599

0.1604

59 

0.161

0.162

0.164

0.165

0.1616

0.1622

0.1627

0.1633

0.1644

0.1650

0.1656

0.1661

60 

0.167

0.168

0.169

0.171

0.1672

0.1678

0.1683

0.1689

0.1700

0.1705

0.1711

0.1716

61 

0.172

0.173

0.175

0.176

0.1727

0.1732

0.1737

0.1743

0.1753

0.1759

0.1764

0.1769

62 

0.177

0.179

0.180

0.181

0.1779

0.1785

0.1790

0.1795

0.1805

0.1810

0.1815

0.1820

63 

0.183

0.184

0.185

0.186

0.1830

0.1835

0.1840

0.1845

0.1855

0.1860

0.1865

0.1870

64 

0.188

0.189

0.190

0.191

0.1881

0.1885

0.1890

0.1894

0.1904

0.1909

0.1914

0.1918

65

0.192

0.193

0.195

0.196

0.1928

0.1933

0.1937

0.1942

0.1951

0.1956

0.1960

0.1965

66 

0.197

0.198

0.199

0.200

0.1974

0.1979

0.1983

0.1988

0.997

0.2001

0.2006

0.2010

67

0.201

0.203

0.204

0.205

0.2019

0.2024

0.2028

0.2033

0.2041

0.2046

0.2050

0.2054

68 

0.206

0.207

0.208

0.209

0.2063

0.2067

0.2072

0.2076

0.2085

0.2089

0.2093

0.2097

69 

0.210

0.211

0.212

0.213

0.2106

0.2110

0.2114

0.2118

0.2126

0.2131

0.2135

0.2139

70 

0.214

0.215

0.216

0.217

0.2147

0.2151

0.2155

0.2159

0.2167

0.2171

0.2175

0.2179

Example #1:

Day Sunday Monday Tuesday Wednesday Thursday Friday Saturday
REG   8 8 8 8 8  
OTM   1.75         11
DSH   .75         11

This employee has worked a total of 52.75 hrs in a week and 11.75 hrs of shift differential.  (Note: premium pay earnings in this example is 11.75 X .75 = $8.81).

Formula:
8.81   X 12.75 = $1.06
52.75       2
OTD would be entered as
OTD 1 @ 1.06

Table:

Go to 52.75 on the table.  The coefficient to use is .121, and multiplies by premium pay earnings during overtime. (8.81 X .121 = 1.06)

Example #2:

Day Sunday Monday Tuesday Wednesday Thursday Friday Saturday
REG   8 8 8 8 8  
OTM   2 2 2 2 .5 2
DSH   1 1 1 1   2

This employee has worked a total of 50.5 hrs this week and 6 hrs of shift differential.  (Note: premium pay earnings in this example is 6 X .75 = $4.50).

Formula:
4.50   X 10.5 = $.47
50.5       2
OTD would be entered as
OTD 1 @ .47

Table:

Go to 50.5 on the table. The coefficient to use is .104, and multiplies by the premium pay earnings during overtime. (4.50 X .104 = .47).

Ex4: OSU Program Codes

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Revised: 4/11/2011

The correct work study index to charge work study student labor to is based on the program code contained in the FOAPAL to which the pay is to be charged. The chart below should help you find the correct index."  

Index  

Title/Description 

Program Code 

ED019A

Instruction & Department Research

01100
03xxx
05000
07002-9
09000
20910
24000
30400

Reg. Instruction/Dept. Research
Sponsored Instruction
Summer Session Instruction
Continuing Education
Other Instruction and workshops
Extended Education (Ext Campus-DCE)
VMD – OSU Vet Teaching Hospital
Educational Media Services

ED019C

Library

30001

Libraries

ED019D

Student Services

40002
40200
40400
40600
40800
46500

Student Services Administration
Counseling & Career Guidance
Student Admissions & Registration
Financial Aid Services
Other Student Services
Student Health Services

ED019F

General Administration

61000
5xxxx

Institutional Management
Facility Maintenance

ED019G

Service Departments

99100

Service Departments

ED019J

Sponsored Public Service
Extension/Extended
ED/Research

12000
13000
15xxx
16xxx
17xxx
18xxx
201xx
20300
20450
20600
21xxx

Forestry Research Laboratory
Other Institutes & Research Centers
Sponsored Research
Vessel Operations
Research Cost Sharing
Other Sponsored Activities
Sponsored Public Service
Sponsored Public Service Cost Share
Sponsored Public Service Cost Share
Other Public Services
Extension Programs (except 21010)

ED019K 

Auxiliary Enterprises

30200
450xx
455xx
456xx
46000
47000
47500
48xxx

Museums & Galleries
Housing and Food Services
Student Centers/Activities (MU)
Student Centers/Activities (MU)
Intercollegiate Athletics
Parking Operations
Bookstores
Other Auxiliary Enterprises

ED019L

AG EXP Station

11xxx

Ag Exp Stations Research
   (except 11200)

ED019M

Departmental Administration

01800
07001
11200
21010
30600
30800

Departmental Academic Support
Continuing Education Operations Admin
AES Administrative Support
Extension Services Admin
Academic Administration
Other Academic Support

004: Frequently Asked Questions (FAQ's)- Payroll

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Effective: 01/01/2001
Revised: 12/20/2012

FAQ's For Employees FAQ's For Departments

004-02: FAQ's For Departments

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Effective: 01/01/2001
Revised: 12/27/2012

 

Benefits

  • What does an employee need to do to obtain staff tuition fee benefits?  Answer

Checks

  • An employee did not receive a check this payday.  Where is their paycheck?  Answer
  • What is a manual check?  Answer

Deductions/OPE

  • What are the BDCA codes on NYIEDST and NYIDIST?  How can I tell what the BDCA codes are?  Are these employer or employee charges?  Answer
  • What is the percentage for OPE?  Answer

Pay - Holiday

  • If classified employees worked on a holiday, how are they compensated?  Answer
  • What happens when the holiday is on classified employee's regularly scheduled day off?  Answer
  • How is holiday time entered into PYAHOUR?  Answer

Pay - Overload

  • How do I pay overload earnings?  Answer

Pay - Overtime

  • What is overtime?  Answer
  • Can student employees earn overtime pay?  Answer

Set Up

  • What is an ECLS?  Where can I find E-Classes?  Answer
  • What is the relationship between all of the "Org" numbers associated with an employee?  Answer
  • What are the student job suffixes?  Answer
  • How do I know which suffix to use for graduate student positions?  Answer

Termination Pay

  • How do I process a termination pay?  Answer
  • An employee is terminating or retiring and not returning to work. What paperwork is required?  Answer
  • If an employee is terminating, will they be paid for their vacation leave?  Answer

Time Entry

  • What are you supposed to do if you get "kicked out" of PYAHOUR?  Answer
  • What do I do if the index ZNOPAY or ZARPxx appears in PYAHOUR?  Answer
  • Can I adjust salaried employees’ pay (including grads) by adjusting their hours in PYAHOUR?  Answer

Work Study

  • If a student is already on payroll, then receives Work Study funds, how do I set them up?  Answer
  • Where do I find the Work Study federal indexes?  Answer
  • What earn code do I use for prior month Work Study pay?  Answer
  • The Labor Distribution does not default both the department and Work Study indexes in PYAHOUR.  What is wrong?  Answer    

W-2

 

Answers - FAQ's For Departments

What does an employee need to do if to take advantage of the staff fee?

Refer to Staff Fee Information on the Office of Human Resources website.  Return

An employee did not receive a check this payday.  Where is their paycheck? 

First determine if pay was issued by checking Banner screen PYILIST.

  • If the Seq. No is zero, verify Banner screen PYIVERI, Check/Earn ORG to see where the check or earnings statement was sent.
  • If the sequence number is not zero and the event type is M, a manual check was processed.  Verify if someone in the BC has picked up the checks from Central Payroll.  Return

What is a manual check?

Manual checks are any checks not processed through the regular end of month payroll process. Manual checks are available Tuesday and Friday.  They are also processed for Payday, and the first business day after Payday.  Return

What are the BDCA codes on NYIEDST and NYIDIST?  How can I tell what the BDCA codes are?  Are these employer or employee charges?

The BDCA (benefit and deduction) codes display employer’s other payroll expenses (OPE) charged to departments. A description of these codes is available from the HRIS Website link, BDCA: Benefit & Deduction Codes. Earnings are also displayed on the NYIEDST and NYIDIST forms.  See the Earn Code Tables on the Business Affairs website.  Return

What is the percentage for OPE?

OPE (other payroll expenses) is the cost to a department for an employee in addition to wages.  OPE is made up of both percentage (Social Security, etc.) and fixed amounts (Medical Insurance, etc.)  For more information about OPE, refer to the Payroll Policies and Procedures Manual. Specific deduction rates are available on Banner screen NTRFRNG. This information is also available online on the Office of Budget and Fiscal Planning websiteReturn

If classified employees worked on a holiday, how are they compensated?

The employees will receive regular pay at straight time and additional pay at time and a half or comp time hours at time and a half.  Return

What happens when the holiday is on classified employee's regularly scheduled day off?

What happens when the holiday is on classified employee's regularly scheduled day off?

Enter the straight-time number of hours in PYAHOUR based on the employee's appointment percent for that day using the LEO earn code. On the time sheet in the REMARKS box, make a note of the entry, i.e. "holiday on (date) was on the regular day off, entered (_) hours of LEO." This will give the employee comp time at the straight-time rate for their irregular schedule to take at a later time.  Return

How is holiday time entered during time entry?

Holiday pay is considered straight pay and does not need to be entered separately.  Return

How do I pay overload earnings?

After the Overload has been approved, Business Center staff enter the earnings into PYAHOUR when it is open for the month. If this employee's job record is represented by a different BC, you will need to provide the pay information to the BC that enters the employees pay.

What is overtime?

Overtime accrues for overtime-eligible employees who work in excess of 40 hours per week and is paid at time and a half.  Return

Can student employees earn overtime pay?

It is possible for some students to earn overtime. Overtime is computed on hours worked over 40 per week. Non-international students who are not on Work Study programs or graduate appointments are eligible to work overtime between terms.  Return

When is a CO-NRA  form required?   Form 8233?

See the Employee Class Codes on the Office of Human Resources website.  Return

What is the relationship between all of the "Org" numbers associated with an employee?

Each employee has one Home Org. The Home Org is visible on PYIVERI. When an employee has multiple jobs, the Home Org designates the org associated with the job that gives the employee the highest level of benefit or leave eligibility.

Each position has a unique Timesheet Org. Employees can have multiple job records. The Timesheet Org is on the NYIJOBS record. If an employee worked at the MU and the English Department, they would have different Timesheet Orgs on each job record.   PYAHOUR access is granted based on Timesheet Orgs.

Check Delivery Org determines to what department an employee’s paycheck or earnings statement is delivered.  Employees designate this by completing the Pay Delivery Authorization Form. The employee may request the Payroll Window (Org 410500) as his/her Check Delivery Org. The safest and quickest way for employees to be paid is by Direct Deposit.  See the InfOSU website.  Return

What are the student job suffixes?

“00” is the suffix for regular student jobs; “55” is the suffix used for student employees on stipends (monthly salaried). The HR Business Center must approve the use of the 55 suffix on an individual basis.  Return

How do I know which suffix to use for graduate student positions?

Suffixes differentiate between different types of graduate assistant positions. Most positions will use the suffix 00 for both GRAs and GTAs. If their work is not academically associated but is service in nature, suffix 05 is used in place of 00.  See the chart below.

Suffix

Academic or Service Work

00

Academic

05

Service

For more information on suffixes see the Understanding Positions and Suffixes webpage on the Business Affairs website.  Return

How do I process a termination pay?

If possible, this should be done in PYAHOUR.  Business Center HR can verify vacation balances to be paid out. If PYAHOUR is not available before the termination, fill out a Termination Pay Request form and send it to Payroll. Return

An employee is terminating or retiring and not returning to work. What paperwork is required?

Submit a Termination Form and attach a letter of resignation or have the employee sign the form. All final pay, including vacation pay, must be included in the employee's final check.  Return

If an employee is terminating, will they be paid for their vacation leave?

For Classified employees, up to 250 hours of vacation leave may be paid, unless the employee has not completed the six full months’ of service. For Unclassified employees, up to 180 hours of vacation leave may be paid, unless the employee has not completed the six full months’ of service. Return

What are you supposed to do if you get "kicked out" of PYAHOUR?

Try logging back in. If you are still unsuccessful, contact Payroll or OHR.  Return

What do I do if the index ZNOPAY or ZARPxx appears in PYAHOUR?

If index ZNOPAY or ZARPxx appears in PYAHOUR, change the labor distribution to the correct index(s) for the month. To permanently correct the default labor for next month, submit the correct Labor Distribution Form to the appropriate Business Center or complete an EPAF form in Oscar. The form is also available on the OSCAR website.  Return

Can I adjust salaried employees’ pay (including grads) by adjusting their hours in PYAHOUR?

 No, changing hours worked in PYAHOUR for salaried employees does not change monthly pay.  A Pay Change Form must be submitted to change the monthly pay. Default hours in PYAHOUR should never be altered.  The only exception to this rule is where part-time classified employees (CB's) have worked additional regular hours.  See the Business Affairs website for additional information on this exception.  Return

If a student is already on payroll, then receives Work Study funds, how do I set them up?

Complete the Labor Distribution Form available in OSCAR. Click on Download forms and scroll to Labor Distribution Change. Be sure to enable Macros if prompted.   Enter department index (25%) and Work Study index (75%) and write, “default,” in the month/year.  Attach the Work Study referral form and send to the Payroll Office.  Return

Where do I find the Work Study federal indexes?

Work Study indexes are based on the program code in the department index.  Refer to PAY-Ex4: OSU Program CodesReturn

What earn code do I use for prior month Work Study pay?

The earn code RW5 has been designated for prior month Work Study.  For a list of all student earn codes refer to Undergraduate Student Earn Codes on the Office of Human Resources website or Section 200: Payment of Student Employees in the Payroll Policy & Procedure Manual.  Return

The Labor Distribution does not default both the department and Work Study indexes in PYAHOUR.  What is wrong?

Even if a student returns to the same Work Study position as last year, the Labor Distribution reverts 100% to departmental index at the end of every fiscal year.  The department can correct this by changing the labor distribution in PYAHOUR, then follow up with a Labor Distribution form.  Return

What is a W-2?

Form W-2 is a federal statement that summarizes an employee’s annual taxable wages and related compensation, income taxes, and certain payroll deductions in a calendar year.  Return

What is Online W-2?

Online W-2 is an online service that enables the employee to view and print W-2s as far back as 1999.  Refer to MyOSUReturn

004-01: FAQ's For Employees

Payroll Policy and Procedure Manual
Section 000: Introductory Material
Effective: 01/01/2001
Revised: 12/27/2012

Appointment

  1. I am on a 1040 appointment. Who keeps track of my hours so I don’t go over?  Answer
  2. Can I sign up to have my 9-month salary spread over 12 months?  Answer
  3. Where do I sign up and complete new hire paperwork for Payroll?  Answer

Checks

  1. I did not get a paycheck on payday. Who do I contact about my paycheck?  Answer
  2. Where do I get my check or earning statement?  Answer
  3. I don't think my check amount is correct.  Who do I contact?  Answer
  4. My check was lost, shredded, washed, torn, etc. What should I do?  Answer
  5. Why did I get a manual check when I have direct deposit?  Answer
  6. I signed up for direct deposit, but when I checked my bank account on payday, nothing was deposited.  Where is my pay?  Answer
  7. Can I get an advance on my paycheck?  Answer

Deductions

  1. As a Graduate Assistant, do I have to have medical insurance?  Answer

Direct Deposit

  1. What is Direct Deposit and how can I sign up?  Answer

Earnings Statement

  1. I lost my earning statement, how do I get another one?  Answer

International

  1. When is a CO-NRA  form (Alien Information Request) required?   Form 8233?  Where Can I get these forms?  Answer

Pay Amount

  1. What is the minimum wage?  Answer
  2. I worked more hours this month. Why does it not show on my paycheck?  Answer

Payroll Office

  1. When is payday?  Answer
  2. As a new employee, when will new I receive my first paycheck?  Answer
  3. Where is the Payroll Office located, and what are your hours?  Answer

Personal Changes

  1. How do I change my address, telephone number, campus address, or other personal data university records?  Answer
  2. What documentation is needed for a name change?  Answer

W-2

  1. Where was my W-2 sent?   When was it mailed?  Answer

W-4

  1. What are the deadlines for turning in my W-4 form and check delivery form?  Answer
  2. How can I change my tax withholding?  Answer

Top

Answers

I am on a 1040 appointment. Who keeps track of my hours so I don’t go over?

While your Business Center or supervisor may audit this,  you, the employee, are ultimately responsible for  tracking your own hours to insure you do not exceed the 1039-hour limitation. Return

Can I sign up to have my 9-month salary spread over 12 months?

This option is referred to as deferred pay and is only available to 9-month unclassified employees, who receive a regular monthly salary.  The deadline to sign up for this option is September 15th. You may request additional information from the Payroll office.  Return

Where do I sign up for Payroll?

You should contact  your Business Center.   In most cases, they would have provided you with all that was required.  Return

I did not get a paycheck on payday. What should I do to find my check?

Check with your Business Center payroll administrator to insure a paycheck was issued.  If pay was issued, they will be able to verify your check delivery.  If they cannot locate your check, they will contact Central Payroll for assistance in locating it.  Check deliveries are based on the most recent Pay Delivery Authorization completed by the employee.  Return

Where do I get my check or earning statement?

Checks are distributed based on what the employee requested on their last Check Delivery Authorization form.  Checks can be delivered to the department or picked up at the payroll window.  If your pay is direct deposited, your earnings statement is available to you on-line via MyOSU at myosu.oregonstate.edu   Return

I don't think my check amount is correct.  What should I do?

First, if you think your gross pay (the amount before deductions) is incorrect contact your Business Center Payroll Administrator to verify the hours and rate used for the pay period in question.  Full time salaried employee’s total hours (hrs worked plus leave taken) should equal 173.33.  This average is based on a standard of 2080 hours per year.

Secondly, if you believe the net pay (amount after deductions) is incorrect, compare your deductions to those from the previous month.  If taxable gross for federal and state taxes on your earnings statement is greater than your gross earnings for the pay period check to see if you received a taxable benefit such as Tuition Reduction.  These benefits are taxable and can result in increased withholding for federal and state taxes, which reduces net pay.  If this does not resolve your concerns, contact Central Payroll.  Return

My check was lost, shredded, washed, torn, etc. What should I do? 

You should bring what is left of the check to the Central Payroll Office and complete a lost/destroyed check affidavit.  Payroll will verify the check’s status and re-issue, if necessary.  Consider signing up for Direct Deposit, which is the safest and quickest way for you to receive your money. You may sign up online at MyOSU.  After logging in select:

  • Employee Information
  • Pay Information
  • Direct Deposit Details about Direct Deposit are also found in PAY 102-01: Direct Deposit  Return

Why did I get a manual check when I have direct deposit?

Manual checks are processed to issue payment to employees when paperwork was received too late to be included in the monthly payroll processing.  Manual checks are also processed when corrections are made, or when a termination (or final) pay is processed. Only payments processed in the regular monthly payroll can be directly deposited.  Return

I signed up for direct deposit, but when I checked my bank account on payday, nothing was deposited.  Where is my pay?

The first month’s pay may be issued as a check while your banking information is prenoted, i.e. verified by the bank.  Depending on when you signed up, it may not prenote prior to the first payroll after signing up.  Verify with your payroll administrator that pay was issued. . Under normal circumstances,  if it’s a check it is sent to your employing dept. Return

Can I get an advance on my paycheck? 

No, however if you have a true emergency you may request an Emergency Draw.  Contact your Business Center.  They (and you) must fill out the Emergency Draw request and Disbursement forms.  Students may draw 75% of the amount they have earned to date of the request. All others can draw 60% of the amount they have earned to date.  Return

As a Graduate Assistant, am I eligible for health insurance? 

If you are on a grad appointment of at least 0.2 FTE, and enrolled fulltime, you are required to enroll in the mandatory health insurance plan, unless you can properly secure a waiver.  The health insurance plan is administered by OSU Student Health ServicesReturn

What is Direct Deposit and how can I sign up? 

Direct Deposit is the safest and quickest way for you to receive your money. For details, refer to PAY 102-01: Direct DepositReturn

I lost my earning statement, how do I get another one? 

Via MyOSU, you can view both earnings and deduction detail.  If the pay was direct deposited, you can reprint the earnings statement yourself, should a hard copy be needed.   Central Payroll can  reprint an official copy of the actual statement if required but a fee may be charged if more than one duplicate is requested.  Reprints are generated on a weekly basis.  Return

When is a CO-NRA  form required?   Form 8233? 

Form CO-NRA must be completed for every Non-Resident employee at the time of hiring.  This form must be re-filed every calendar year in Jan. so long as they remain an employee.  Form 8233 instructions and filing schedule can be found on the IRS website.  Both forms can be picked up at the Payroll window.  Form CO-NRA is also available on the Oregon State Central Administrative Resource (OSCAR) website or the Oregon University System (OUS) websiteReturn

What is the minimum wage? 

Refer to Oregon Bureau of Labor and Industries (BOLI) website for current data.  Return

I worked more hours this month. Why does it not show on my paycheck? 

The pay period for hourly employees is from the 16th of the prior month through the 15th of the current month, payable on the last business day of the month. If hours paid do not match with hours worked during this period, contact your Business Center payroll administrator. Return

When is payday? 

Payday is always the last working day of each month.  Return

As a new employee, when will I receive my first paycheck? 

Payday is the last working day of each month. If hiring paperwork is delayed for whatever reason and not sent in time for the current month, your first paycheck may be processed in the form of a manual check.  Manual checks are generated twice a week.   Employees may request a new employee payroll draw by contacting their Business Center payroll administrator.  Return

Where is the Payroll Office located, and what are your hours?

Payroll related questions may be found at the Payroll website.  Payroll is located inside the main lobby of the Kerr Administration Building, room B106, window 18.  Office hours are 8:30 AM to 4:30 PM, Monday through Friday, and 8:00 AM - 4:30 PM on paydays.  Return

How do I change my address, telephone number, campus address?

You can change your home address and telephone, or e-mail address on-line through MyOSU .  You can also change your Direct Deposit and W-4 online through MyOSU. Changes to office address, telephone or fax numbers should be directed to your departmental telephone coordinator.  Return

What documentation is needed for a name change? 

Page 1 of the Personal Demographic form, a new W-4 Form and Pay Delivery Authorization, and a new I-9 form, accompanied by a Social Security card and picture ID reflecting the new name. The forms are available on the OSCAR website.  Return

Where was my W-2 sent?   When was it mailed?

Your W-2 is mailed to your current mailing address on file by January 31st. It is recommended that all employees review their current mailing address and make any necessary updates prior to Jan 10th each year to ensure a correct mailing address for their W-2. W-2’s are also available on-line at MyOSU in early February. Return

What are the deadlines for turning in my W-4 form and check delivery form?

Both of these forms are due in the Payroll Office by 5:00 PM on the 15th of the month, to be effective for that month. Both forms can also be submitted on-line via MyOSUReturn

How can I change my tax withholding?

W-4 forms are available on the OSCAR website or the IRS website (pdf format). Complete the form on line, print, sign and submit the completed form to Central Payroll.  A new W-4 form can also be obtained from Central Payroll. Employees may also change their W-4 on-line through MyOSUReturn

100 Payroll - General Information

Payroll Policy and Procedure Manual
Section 100: General Payroll Information
Effective: 01/01/2001
Revised: 11/01/2011

  • 101 Paydays
  • 102 Pay delivery Options
  • 102-01 Direct Deposit
  • 102-02 Department Delivery
  • 102-03 Pickup at Payroll Window
  • 102-04 Temporary Paycheck Forwarding Request
  • 103 Payment Methods - Default / PYAHOUR Time Entry
  • 104 Pay Periods
  • 105 Deadlines

101 Paydays

OSU uses a monthly payroll system to process employee wages.  Payday is the last workday of each month for all pay types.  For actual pay release dates refer to the Payroll Calendar available on the Payroll website.

Top

102 Pay Delivery Options

Employees complete a Pay Delivery Authorization form to select a pay delivery option.  Forms are available online at the OSCAR website under Downloadable Forms and/or Employee Access.  Three pay delivery options are available at OSU; Direct Deposit, Department Delivery and Payroll Window pickup.  Direct Deposit is highly recommended as the most secure option for receiving payments and it allows employees to view pay statements 24/7 via the Employee On-line Services.

Top

102-01 Direct Deposit

Direct Deposit is the most secure and convenient way to be paid.  An employee’s net pay is sent via electronic funds transfer directly to the checking or savings account they’ve selected.  The employee’s pay becomes available at their financial institution after 8:00 a.m. of Payday.  Employee’s earning statements are available on-line at InfOSU and if desired, can be printed.

Depending on the timing of when signing up for Direct Deposit, the next payroll payment may result in a paper check.  A “prenote” test is performed to validate the account and routing number for the employee.  Direct Deposit can be conveniently set up by the employees themselves via InfOSU (Electronic Services Homepage).  Select Faculty/Staff/Employee Information, log in, select Employee Information, Pay Information, and then Direct Deposit.

Top

102-02 Department Delivery

Employees may choose to have paychecks delivered to their employing department. Departments will receive the paychecks and earnings statements in campus mail on payday. If checks or earnings statements are received at the department or Business Center prior to payday, they may not be distributed until after 8:00 a.m. of Payday.

Paychecks and earning statements are confidential documents and should not be opened by anyone other than the employee.  Department/Business Centers should distribute these pay documents only to the employee.  Departments are responsible for verifying an employee’s identity.

Departments may forward paychecks and earnings statements via U.S. mail or courier (Fed Ex etc.) at the employee’s request or if the employee has terminated and left a forwarding address.  Departments should keep a log of paychecks and earnings statements that were delivered through U.S. mail or other means.  The log should note the date, mailing address, and reason for mailing.

Departments should not hold paychecks or earnings statements for more than 15 days.  If an employee has not picked up a paycheck or earnings statement within 15 days,  the check or statement should be mailed to the employee.

Contact the Payroll Office immediately if a paycheck or earnings statement is received in error, or is missing.

Top

102-03 Pickup at Payroll Window

Employees who choose to pick up their paychecks at the Payroll Office may report to the Payroll window in the Kerr Administration Building on Payday.  Paychecks are available from 8:00 a.m. to 4:30 p.m. on payday, and from 8:30 a.m. to 4:30 p.m. on all other workdays.  Photo ID is required.  Checks will not be released to anyone but the employee unless extenuating circumstances exist and prior authorization is obtained from the Payroll Manager.

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102-04 Temporary Paycheck Forwarding Request

Student workers (with Payroll Office window check delivery) who graduate or leave school temporarily may be unable to pick up their last paychecks of the term.  Direct deposit is encouraged in these cases.  If this is not an acceptable option, students may make a request through email or in person to have their last paycheck sent to them through U.S. mail.  Students with email access may send an email to paymaster@oregonstate.edu containing the student's:

  1. Name,
  2. Address,
  3. Student ID number
  4. Date of Check (i.e. what payday)

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103 Payment Methods - Default/PYAHOUR Time Entry

Business Centers and/or employing departments must submit payment authorizations to initiate pay for all OSU employees.  There are two methods of paying an OSU employee, Default pay (salaried) or Hourly pay (entered via PYAHOUR Time Entry). Wage expenses charge according to the labor indexes and account codes submitted in these authorizations.

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103-01 Default Pay

Default pay is the method used to pay employees for current and future months when the monthly salary amounts are fixed.   The appropriate Business Center completes a Job record authorizing and establishing default pay hours for an employee.  The default pay period is from the first workday of the month through the last workday of the same month.  Exception time such as Leaves, overtime or differentials are entered in PYAHOUR.

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103-02 Hourly Pay PYAHOUR Time Entry

While Business Centers must also establish a Job record for hourly appointments, time is entered in PYAHOUR, with the exception of termination pay.  Instructions for issuing final pay are available in PAY 604: Final Pay.  Earnings entered in PYAHOUR include hourly pay for students, work-study, temporary employees, some academic wage appointments and hourly- classified employees.  Leaves, overtime and differential pays are entered in PYAHOUR.

Business Centers enter PYAHOUR during specified days each month.  Check the Payroll Calendar or the Quick Links calendar on the Business Affairs website to locate the specific time-entry dates.  Central Payroll also sends a monthly Email reminder.

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104 Pay Periods

Pay periods are determined by the type of employee pay; salary or hourly.

Monthly salaried employees are paid from the 1st through the last day of the month.   Overtime earned after the payroll deadline should be paid on the next regular payday.  All pay is identified by the month in which it is earned.

Hourly employee pay periods run from the 16th of the prior month through the 15th of the current month.  Pay earned during this period is identified as earned for the current month.


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105 Deadlines

Information concerning deadlines is found in the Payroll Calendar If prior month default earnings are due, the Payroll Office will process manual checks for this pay. See PAY 603-03: Processing Late Pay.

200 Payment of Student Employees

201: Oregon University System (OUS) Students

Payroll Policy and Procedure Manual
Section 200: Payment of Student Employees
Effective: 01/01/2001
Revised: 6/4/2012

Definition

Oregon University System (OUS) Student Employees

These are students enrolled at an OUS school and employed by OSU.  Enrollment requirements and hiring procedures are available in the Student Employment Policy and Procedures Manual.

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Procedure

201-01 Payment Process

  • After logging onto the Oregon State Central Administrative Resources (OSCAR) use the Job Tasks menu to initiate pay authorization for initial student hires or to change hourly pay rates.
  • Each Business Center creates, routes and approves the Job Tasks via EPAF processing.
  • Enter monthly timecard date in PYAHOUR for all hourly paid students.  See the HRIS time entry manual on the HRIS website.
  • Archive a copy of the time sheet as specified by Archive Law.  Department / Business Center copy is the official copy of record .  See the Archives website for retention periods.

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201-02 Job and Labor Distribution Tasks

201-02a New Hire / Job Change Task
  • The Job Tasks menu is used to authorize pay for initial appointments, and report hourly pay rate changes.
  • After logging into the (OSCAR) website, go to Business Center Tasks and complete the appropriate online task.
  • Each Business Center creates and routes the Job Tasks via EPAF processing.
201-02b Labor Distribution Task
  • The Labor Distribution Task is used to report changes to prior, current, or future distributions.  
  • To access this task, log onto OSCAR, click on "Payroll Changes" and click on "Job Labor Distribution Change" (excel format). It can also be found in the Downloadable Forms.
  • Redistributions are entered by the Business Centers in PYAREDS and where the copy of record is kept.

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201-03 Pay Methods - Hourly Pay/Default

201-03a Hourly Pay
  • Hourly pay is used for nearly all student pay.
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month and identified as current month pay.
  • Payroll data is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Undergraduate Student Earn Codes for the correct Earn Codes and Account Codes to use.
201-03b  Default Pay
  • In very limited instances, Default pay is used to pay students a monthly salary.
  • For help in calculating the correct rates and appointment percents to enter, see the Monthly Salaried Student Emloyees webpage on the Business Affairs website for additional information.
  • Pay is issued for the period from the first of the month through the end of the month.

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201-04  Social Security/Medicare (FICA) Exemption

Student employees, enrolled in an Oregon University System (OUS) school at least half-time, are exempt from both Social Security and Medicare withholding tax, based on Federal Insurance Contributions Act (FICA). For FICA withholding purposes ONLY, half-time enrollment is defined as:

  • Undergraduate Students ……6 credit hours per term
  • Graduate level Students…….5 credit hours per term

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201-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

201-05a  Index
  • Must be an open and valid index owned by the employing department.
  • The index should remain open through the last day of the month pay is issued to the employee.  Otherwise, it may error out when posting to finance.
  • Refer to Undergraduate Student Earn Codes for account code information.

202: Non-System Student Employees

Payroll Policy and Procedure Manual
Section 200: Payment of Student Employees
Effective: 01/01/2001
Revised: 06/04/2012

Definition

Non-System Student Employees

Students enrolled at a non-OUS school and employed by OSU. Enrollment requirements and hiring procedures are available through the Student Employment Policy and Procedures Manual.

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Procedure

202: Non-System Students Employees

202-01 Payment Process

  • After logging onto the Oregon State Central Administrative Resources (OSCAR) use the Job Tasks menu to initiate pay authorization for initial student hires or to change hourly pay rates.
  • Each Business Center creates, routes and approves the Job Tasks via EPAF processing.
  • Enter monthly timecard date in PYAHOUR for all hourly paid students.  See the HRIS time entry manual on the HRIS website.
  • Archive a copy of the time sheet as specified by Archive Law.  The Department / Business Center copy is the official copy of record.  See the Archives website for retention periods.

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202-02 Job and Labor Distribution Tasks

202-02a New Hire / Job Change Tasks
  • The Job Tasks menu is used to authorize pay for initial appointments and report hourly pay rate changes.
  • After logging into the (OSCAR) website, go to Business Center Tasks and complete the appropriate online task.
  • Each Business Center creates and routes the Job Tasks via EPAF processing.

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202-02b Labor Distribution Form
  • The Labor Distribution Form is used to report changes to prior, current, or future distributions.
  • To access this task, log onto OSCAR, click on "Payroll Changes" and click on "Job Labor Distribution Change" (excel format). It can also be found in the Downloadable Forms.
  • Redistributions are entered by the Business Centers in PYAREDS and the record of copy is kept there.

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202-03 Pay Methods - Hourly Pay/Default

202-03a Hourly Pay
  • Hourly pay is used for all non-system student pay.
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month and identified as current month pay.
  • Payroll data is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Undergraduate Student Earn Codes for the correct Earn Codes and Account Codes to use.

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202-04  OPE (Social Security & Retirement) for Non-System Student Employees

Non-system students are fully subject to Social Security and Medicare taxes and ineligible for the student Medicare and Social Security (FICA) exemption. Non-system students also become retirement eligible after working for 6 months and at least 600 hrs in a calendar year. 

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202-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

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202-05a  Index & Account Code
  • Must be an open and valid index owned by the employing department.
  • This index should remain open through the last day of the month pay is issued to the employee. Otherwise, it may error out when posting to finance.
  • Refer to Undergraduate Student Earn Codes for account code information.

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Additional Information

The following chart provides a summary of data by student employment type.

Student Employment
Category Paid Hourly Work Study Default Hours Non-System
Position C50XXX C50XXX C50XXX C55XXX
Suffix 00 00 55 00
Earn Code RST RWS REG RST
Account Code 10501 10503 10501 10501
Employee E-Class XA XA XA XA
Job E-Class XA XA XA XA
Pay Schedule Mid-Month Mid-month Monthly Mid-Month

203: Federal College Work Study Program Student Employees

Payroll Policy and Procedure Manual
Section 200: Payment of Student Employees
Effective: 01/01/2001
Revised: 06/05/2012

Definitions

Federal College Work Study Program Student Employees

Students participating in the Federal College Work Study Program and employed by OSU or a participating Off-campus Agency. 

Work Study Limit

Work Study students are limited to working not more than 20 hours per week during enrollment. Work Study students will be allowed to work up to 40 hours per week during vacation periods. (Winter, Spring, and Summer vacations).

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Procedure

203: Federal College Work Study Program Student Employees

203-01 Payment Process

  • Student must have a Work Study referral authorization from Financial Aid on file before they can be paid.  This form specifies the rate of pay and total amount the student can earn under this authorization.
  • After logging in on the Oregon State Central Administrative Resources (OSCAR) website, complete the
  • Business Center Tasks for hiring student employees.   Once submitted this will generate the appropriate action via EPAF (Electronic Personnel Action Form).
  • Enter monthly timecard data in PYAHOUR.   Any earnings that exceed the authorization limit must be paid as system student wages.
  • Archive a copy of the time sheet as specified by Archive Law.  Department/Business Center copy is the record copy.  See the Archives website for retention period. 

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203-02 Job and Labor Distribution Forms

  • The Job Form authorizes the initial appointment or reports changes to the appointment, including termination It is created by the OSCAR task via the EPAF process.
  • Use the Labor Distribution Form to report changes to prior, current month, or future labor distributions.
  • To access this task, log into OSCAR, click on "Payroll Changes" and click on "Job Labor Distribution Change" (excel format). The form may also be found in the Downloadable Forms.
  • Labor Distribution forms of Work Study are sent directly to the Payroll Office for data entry.

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203-03 Pay Method is Always Hourly

  • Hourly pay is used for all Work Study students.
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month and identified as current month pay.
  • Hours worked are entered in PYAHOUR during time entry each month. Refer to the Payroll Calendar for specific dates.
  • Refer to Student Earn Code Definitions for the correct Earn Codes and Account Codes to use.

203-04 Social Security Exemption for Student Employees

Student employees, enrolled in an Oregon University System (OUS) school at least half-time, are exempt from both Social Security and Medicare withholding tax, based on Federal regulations. For federal tax purposes ONLY, half-time enrollment is defined as:

  • Undergraduate Students ……6 credit hours per term
  • Graduate Students …………..5 credit hours per term

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203-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes. Use of activity codes is the choice of the department.

203-05a Index
  • Work Study labor expenses are charged 25% to the department index, and 75% to a work study index. (Note: these percentages are subject to change on an annual basis.
  • Department index must be an open index owned by the employing department.
  • Department index must remain open through the last day of the month payment is received by the employee.
  • The Work Study index is based on the Program code of the departmental index.  See the Choosing a Work Study Index webpage on the Business Affairs website.
203-05b Account Code

Refer to Student Earn Code Definitions for account code information.

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Additional Information

The following chart provides a summary of data by student employment type.

Student Employment
Category Hourly Paid Work Study Default Hours Non-System
Position C50XXX C50XXX C50XXX C55XXX
Suffix 00 00 55 00
Earn Code RST RWS REG RST
Account Code 10501 10503 10501 10501
Employee E-Class XA XA XA XA
Job E-Class XA XA XA XA
Pay Schedule Mid-Month Mid-month Monthly Mid-Month

300 Payment of Graduate Student Employees

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

Section 300 covers payments made to Graduate Assistants and explains how graduate tuition remission expenses are distributed to department funds.

There are several “Graduate” employee types at OSU.; Only the Teaching and Research Assistants are eligible for tuition remissions.

  1. Graduate Teaching Assistant (GTA)
  2. Graduate Research Assistant (GRA)
  3. Clinical Fellows
  4. Postdoctoral Scholar

Graduate assistant students may also work as student employees during summer session and the academic year in addition to their Graduate Assistantship.  If a graduate assistant on less than .49 FTE takes on extra duties, the total assistantship plus salary or hourly pay from any location within the Oregon University System shall not exceed the equivalent of .49 FTE for any term.  Doing so jeopardizes the student’s assistantship eligibility.

The following charts provide summaries of data for Graduate Employment positions during the academic year and summer.

Academic Year and/or Summer Session Employment         
Pay Type GRA 9 & 12 Month GTA 9 Mo. only Hourly Student Salaried Student Summer Pharmacy Program DVM Clinicians Postdoc Scholar
Position C62XXX C60XXX C50XXX C50XXX C68243 C68172 C67XXX
Suffix 00-Acad.
05-Service
00-Acad.
05-Service
00 55 00 00 00
Earn Code GRA GRF GTA GRF RST REG GRX GVM GCF
Acct. Code 10630 10632 10620 10622 10501 10501 10609 10610 10639
Job E-Class XB XB XA XA XB XB XB
Pay Schedule Monthly Monthly Hourly Monthly Monthly Monthly Monthly
Job Form Graduate Graduate Student Student Graduate Graduate Graduate
Requires Enrollment? Yes Yes No No No No No

301 Graduate Assistant Payments

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

  • 301-01 Payment Process
  • 301-02 Job and Labor Distribution Forms
  • 301-03 Pay Method - Default / Unit Pay
  • 301-04 Social Security Exemption for Student Employees
  • 301-05 Accounting for Labor Charges

 

To be eligible for a Graduate Assistantship appointment, students must meet specific eligibility requirements established by the Graduate School and monitored by the Office of Human Resources.  See OSU Graduate Assistantships on the Graduate School website for additional information.

Graduate assistant students may also work as student employees during summer session and the academic year in addition to their Graduate Assistantship.  If a graduate assistant on less than .49 FTE takes on extra duties, the total assistantship plus salary or hourly pay from any location within the Oregon University System shall not exceed the equivalent of .49 FTE for any term.  Doing so jeopardizes the student’s assistantship eligibility.

301a Other Specialized Graduate Employee Types

Clinical Fellows are found only in the Vet Med and Pharmacy Schools.  See the Health and Science Business Center for more information.

Postdoctoral Scholars are employed by all Business Centers.  Contact the Graduate School for any policy issues.

301-01 Payment Process

After logging in on the Oregon State Central Administrative Resources (OSCAR) website, scroll down to Recruit/Appoint, click on "Appoint - Graduate Assistant" (or Postdoctoral Scholar as appropriate) and complete the appropriate online tasks.

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301-02  Job and Labor Distribution Forms

301-02a  Job Form

  • The Job Form is used to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form, log onto the Oregon State Central Administrative Resources OSCAR website, scroll down to Recruit/Appoint, click on "Appoint - Graduate Assistant" (or Postdoctoral Scholar and complete the appropriate online tasks.
  • Job forms should be routed as normal within the Business Centers.

301-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions
  • To obtain this form, go to OSCAR, scroll down to "Payroll Changes," scroll to and click on "Job Labor Distribution Change" (excel format).
  • Labor Distribution forms should be entered and archived by Business Center personnel.

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301-03 Pay Method - Default/Unit Pay

301-03a  Default Pay

Pay is issued for the period from the 1st of the month through the end of the month.  Refer to Graduate Student Earn Codes for the correct Earn Codes and Account Codes to use.

301-03b  Unit Based Pay

For Fall, Winter and Spring only, eligible Graduate Assistants are granted a Graduate Salary Adjustment as determined per contract.  This is administered by the Payroll Office.  

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301-04  Social Security Exemption for Student Employees

Student employees, enrolled in an Oregon University System (OUS) school at least half-time, are exempt from both Social Security and Medicare withholding tax, (FICA) based on Federal regulations.  Half-time enrollment is defined as:

  • Undergraduate Students – 6 credit hours per term
  • Graduate Students – 5 credit hours per term

Generally, Clinical Fellows and Postdoctoral Scholars are full time employees and ineligible for the student FICA exemption.

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301-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

301-05a  Index  

  • Department/Grant index must be an open index owned by the employing department.
  • Department/grant index must remain open through the last day of the month payment is received by the employee.
  • Redistributions of payroll charges should also include redistributions of tuition remissions.

301-05b  Account Code

Refer to Graduate Student Earn Codes for account code information.  

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302 Distribution of Tuition Remission Charges to Pay Indexes

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

  • 302-01 Graduate School Requirements to receive Tuition Remission
  • 302-02 Student Accounting Tuition Remission Process
  • 302-03 Payroll Process for Distributing Tuition Remission

Eligibility requirements for tuition remissions are established by the Provost's Tuition Remission Policy and by the collective bargaining agreement between OSU, OUS and the Coalition of Graduate Employees (CGE).  See the Graduate School web site for additional information.  Student accounting processes tuition remissions and charges the expense to a clearing fund.  It is Payroll’s responsibility to distribute those charges from the clearing fund to the appropriate department and/or grant funds.

302-01  Eligibility Requirements to Receive Tuition Remission

  • Be a regularly admitted, conditionally admitted, or provisionally admitted graduate degree-seeking student at Oregon State University.
  • Enrollment in a minimum of 12 credit hours each term of the appointment during the academic year, 9 credit hours during summer session (see Graduate School website for additional information). Graduate assistants who are members of the Coalition of Graduate Employees, American Federation of Teachers, Local 6069 must enroll for a minimum of 12 graduate credits each term of the appointment during the academic year, and 9 graduate credits during summer session.  Audit registrations and enrollment in OSU Extended Campus and other self-support programs may not be used to satisfy enrollment requirements for graduate assistant salary/stipend, tuition remission, or health and wellness benefits. 
  • Assistantship appointment per 13-week term of at least 20% and not more than 49%.
  • A graduate assistant on less than .49 FTE may take on extra duties; however, the total stipend plus salary from the Oregon University System shall not exceed the equivalent of .49 FTE for any term.

302-02  Student Accounting Tuition Remission Process

  • Graduate Assistant Job forms are completed by Business Center or employing department.
  • Job forms are reviewed and approved by Business Ctr HR, then forwarded to BC Payroll.
  • BC Payroll processes Job forms and completes data entry in Banner.
  • Student Accounting runs a process that verifies the student’s enrollment and posts the tuition remission to the student’s account.  This process charges the cost of the tuition remission to a clearing fund.

302-03 Payroll Process for Distributing Tuition Remission

  • Set up position C69999 with a job suffix of FR for the Graduate.
  • Process a non-cash earn code, “AGF” that allows an employer deduction to process.  This deduction credits the clearing fund and debits the fund used to issue pay.
  • If pay index is not prohibited from paying the tuition remission, that index is charged, using account code 10951.
  • If the pay index is prohibited from paying the tuition remission, a cost share index is charged, using account code 10952.

303 Graduate Health Plans

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

 

Beginning Fall 2004, graduate assistants with at least 0.2 FTE are required to enroll in the mandatory health insurance plan, unless they can properly secure a waiver. The health insurance plan is administered by OSU Student Health Services.  For more information, please see the Student Health Services website for Graduate Assistance Insurance.

Additional Information

  • Pharmacy Interns, Residents, and Trainees, DVM Clinicians and Postdoctoral Scholars while not considered graduate students or graduate assistants, are eligible for health insurance administered through OSU Student Health Services.
  • Graduate students are prohibited from holding faculty rank (OAR 580-20-005).  Individuals seeking exception to this rule should review the Graduate School web site.

400 Payment of Unclassified Employees

401: Unclassified Appointment

Payroll Policy and Procedure Manual
Section 400: Payment of Unclassified Employees
Effective: 01/01/2001
Revised: 09/11/2012

  • 401 Unclassified Appointment
  • 401-01 Job and Labor Distribution Tasks
  • 401-02 Pay Methods - Default / Hourly Pay
  • 401-03 Accounting for Labor Charges

Background Information

Unclassified salary is paid to regular fixed-term, tenure track, or tenured faculty members who have been hired to meet ongoing university missions of teaching, research, extension, and service. 

Unclassified positions include professorial, research, and instructor positions as well as unclassified administrative appointments.  For a complete list and definitions see the Academic Appointment Guidelines on the Human Resources website.  

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Procedure

401: Unclassified Appointment

401-01 Job and Labor Distribution Tasks

401-01a New Hire / Job Change Tasks

  • Use the Job Tasks menu in the Oregon State Central Administrative Resources (OSCAR) website to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form,  After logging in (OSCAR) website, go to Business Center Tasks and complete the appropriate online tasks.
  • Each Business Center creates, routes and approves the Job Tasks via EPAF processing.

401-01b Labor DistributionTask

  • Use the Labor Distribution Task to report changes to prior, current, or future distributions.
  • To access this task, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" and click on "Job Labor Distribution Change form" (excel format).  It is also found in the Downloadable Forms.
  • Each Business Center enters their own Labor Distribution tasks/forms.   Only redistributions crossing fiscal years or redistributions on grants going back more than 3 months need to be approved by the Office of Post Award Administration (OPAA).;

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401-02 Pay Methods - Default/Hourly Pay

401-02a  Default Pay

  • Default pay is used for all regular academic appointments, ie. Salaried unclassified employees.
  • Pay issued covers the period from the first of the month through the end of the month.

401-02b Hourly Pay

  • Hourly pay is used for additional other academic pay, academic Sea Pay differential, overtime for any overtime-eligible employees and vacation payouts.
  • Hourly pay is used for overtime on any overtime-eligible employees, academic sea pay differential and other academic pay. and in processing vacation payout's.
  • Payroll data is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Unclassified/Faculty Earn Codes for the correct Earn Codes and Account Codes to use.

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401-03  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is generally at the discretion the department.

401-03a  Index & Account Code

  • Must be an open and valid index owned by the employing department.
  • The index should must remain open through the last day of the month payment issued to the employee.  Otherwise it may error out when posted to finance.
  • Refer to Unclassified/Faculty Earn Codes for account code information.

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Additional Information

See PAY-Ex1: Unclassified Employee Information Matrix for additional information.

402: Academic Wage Appointment

Payroll Policy and Procedure Manual
Section 400: Payment of Unclassified Employees
Effective: 01/01/2001
Revised: 10/27/2004

  • 402 Academic Wage Appointment
  • 402-01 Payment Process
  • 402-02 Job and Labor Distribution Forms
  • 402-03 Pay Methods - Default / Hourly Pay
  • 402-04 Social Security Exemption
  • 402-05 Accounting for Labor Charges

 

Definition

Academic Wage Appointment

Unclassified appointments intended for short term, non-recurring, non-teaching assignments, typically 90 calendar days or less in duration.  Term also used for unclassified 1040-hour appointments (returning retirees in unclassified positions).  For more information refer to Human Resources publication, Academic Wage Appointments.

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Procedure

402 Academic Wage Appointment

402-01 Payment Process

  • After logging in on the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" - "Academic Wage" and complete the appropriate online task.  
  • Enter monthly timecard data in PYAHOUR for hourly employees (UW e-class).
  • Archive time sheets for hourly employees.   

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402-02 Job and Labor Distribution Forms

402-02a  Job Form      

  • The Job Form is used to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form, log onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" - "Academic Wage" and complete the appropriate online task.
  • Job forms should be routed to OHR.

402-02b Labor Distribution Form    

  • Use the Labor Distribution form to report changes to prior, current, or future distributions
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (excel format).
  • Forward Labor Distribution forms to OHR for new hires and send directly to the Payroll Office for changes of labor distributions.

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402-03 Pay Methods - Default/Hourly Pay

402-03a  Default Pay   

  • Default Pay is used for all monthly salaried academic appointments (UV e-class)
  • Pay is issued for the period from the first of the month through the end of the month.

402-03b Hourly Pay    

  • Hourly Pay is used for all hourly salaried academic appointments (UW e-class)
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month.
  • Hourly pay is used to pay overtime for any overtime eligible employees, sea pay and other differentials as well as processing vacation payout's.
  • Payroll data is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Unclassified/Faculty Earn Codes for the correct Earn Codes and Account Codes to use.

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402-04  Social Security Exemption 

All academic wage employees are subject to Social Security and Medicare withholding unless they qualify for a non-resident alien exemption.

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402-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

402-05a  Index  

  • Must be an open index owned by the employing department.
  • Must remain open through the last day of the month payment is issued to the employee.

402-05b  Account Code

Refer to Unclassified/Faculty Earn Codes for account code information.

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Additional Information

See PAY-Ex1: Unclassified Appointment Information Matrix.

403: Summer Session Appointment

Payroll Policy and Procedure Manual
Section 400: Payment of Unclassified Employees
Effective: 01/01/2001
Revised: 03/23/2011

  • 403 Summer Session Appointment
  • 403-01 Payment Process
  • 403-02 Pay and Labor Distribution Authorization Forms
  • 403-03 Pay Methods
  • 403-04 Social Security Exemption
  • 403-05 Accounting for Labor Charges

 

Definition

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. 

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Procedure

403 Summer Session Appointment

403-01 Payment Process

After logging in on the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" - "Summer" and complete the appropriate online task.  

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403-02  Job and Labor Distribution Forms

403-02a  Job Form

  • The Job Form is used to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form, log onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" - "Summer" and complete the appropriate online task.
  • Job forms should be routed to OHR.

403-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (excel format).
  • Labor Distribution forms should be forwarded to OHR for new hires and sent directly to the Payroll Office for changes of labor distributions.

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403-03 Pay Methods - Default / Hourly Pay

403-03a  Default Pay

  • Default Pay is used for all monthly salaried academic appointments (UV e-class)
  • Pay is issued for the period from the first of the month through the end of the month.

403-03b Hourly Pay

  • Hourly Pay is used for all hourly salaried academic appointments (UW e-class)
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month.
  • Pay is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Unclassified/Faculty Earn Codes for the correct Earn Codes and Account Codes to use.

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403-04  Social Security Exemption

All academic employees are subject to Social Security and Medicare withholding unless they qualify for a non-resident alien exemption.

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403-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

403-05a  Index

  • Must be an open index owned by the employing department.
  • Must remain open through the last day of the month payment is issued to the employee.

403-05b  Account Code

Refer to Unclassified/Faculty Earn Codes for account code information.

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Additional Information

See PAY-Ex1: Unclassified Appointment Information Matrix.

404: Summer Academic Pay

Payroll Policy and Procedure Manual
Section 400: Payment of Unclassified Employees
Effective: 01/01/2001
Revised: 08/31/2007

  • 404 Summer Academic Pay
  • 404-01 Payment Process
  • 404-02 Job and Labor Distribution Forms
  • 404-03 Pay Methods - Default / Hourly Pay
  • 404-04 Social Security Exemption
  • 404-05 Accounting for Labor Charges

 

Definition

Summer Academic Pay

A non-instructional appointment for summer session.  Includes appointments for nine-month OSU faculty members and other OUS institution faculty members.  For detailed information refer to a Summer Appointment Guide (pdf format).

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Procedure

404 Summer Academic Pay

404-01 Payment Process

  • After logging in on the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" - "Summer" and complete the appropriate online task.  
  • Enter monthly timecard data in PYAHOUR for hourly employees (UW e-class).
  • Archive time sheets for hourly employees.   

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404-02  Job and Labor Distribution Forms

404-02a  Job Form

  • Use the Job Form to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form, log onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" - "Summer" and complete the appropriate online task.
  • Job forms should be routed to OHR.

404-02b Labor Distribution Form

  • Use the Labor Distribution Form to report changes to prior, current, or future distributions
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (excel format).
  • Labor Distribution forms should be forwarded to OHR for new hires and sent directly to the Payroll Office for changes of labor distributions.

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404-03 Pay Methods - Default/Hourly Pay

404-03a  Default Pay

  • Default pay is used for all monthly salaried academic appointments (UV e-class)
  • Pay is issued for the period from the first of the month through the end of the month.

404-03b Hourly Pay

  • Hourly pay is used for all hourly salaried academic appointments (UW e-class)
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month.
  • Pay is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Unclassified/Faculty Earn Codes for the correct Earn Codes and Account Codes to use.

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404-04  Social Security Exemption

All academic employees are subject to Social Security and Medicare withholding unless they qualify for a non-resident alien exemption.

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404-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

404-05a Index

  • Must be an open index owned by the employing department.
  • Must remain open through the last day of the month payment is issued to the employee.

404-05b Account Code

Refer to Unclassified/Faculty Earn Codes for account code information.

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Additional Information

See PAY-Ex1: Unclassified Appointment Information Matrix.

405: Stipend

Payroll Policy and Procedure Manual
Section 400: Payment of Unclassified Employees
Effective: 01/01/2001
Revised: 10/27/2004

  • 405 Stipend
  • 405-01 Payment Process
  • 405-02 Pay Change and Labor Distribution Forms
  • 405-03 Pay Methods - Default Pay
  • 405-04 Social Security Exemption
  • 405-05 Accounting for Labor Charges

 

Definition

Stipend

Additional payments to unclassified staff associated with additional duties added to an employee's current job on a temporary basis.

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Procedure

405 Stipend

405-01 Payment Process

After logging in on the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Payroll Changes" - "Employment Changes" - "Unclassified" and complete the Base Pay Rate (Pay Change Form).

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405-02 Pay Change and Labor Distribution Forms

405-02a Pay Change Form

  • The Pay Change Form is used to establish the stipend amount and length and to report changes in amounts and length of stipend.
  • After logging in on the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Payroll Changes" - "Employment Changes" - "Unclassified" and complete the Base Pay Rate (Pay Change Form).  
  • Pay Change forms should be routed to OHR.

405-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (excel format).
  • Labor Distribution forms should be sent directly to the Payroll Office for changes of labor distributions.

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405-03 Pay Methods - Default

  • Default Pay is used for all monthly stipend payments
  • Pay is issued for the period from the first of the month through the end of the month.

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405-04 Social Security Exemption

All academic employees are subject to Social Security and Medicare withholding unless they qualify for a non-resident alien exemption.

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405-05 Accounting for Labor Charges

Labor is charged to specific indexes and account codes. Use of activity codes is the choice of the department.

405-05a Index

  • Must be an open index owned by the employing department.
  • Must remain open through the last day of the month payment is issued to the employee.

405-05b Account Code

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Additional Information

See PAY-Ex1: Unclassified Appointment Information Matrix.

406: Overload

 

Payroll Policy and Procedure Manual
Section 400: Payment of Unclassified Employees
Effective: 01/01/2001
Revised: 10/27/2004

  • 406 Overload
  • 406-01 Payment Process
  • 406-02 Overload Compensation Request and Labor Distribution Forms
  • 406-03 Pay Methods - Unit Pay
  • 406-04 Social Security Exemption
  • 406-05 Accounting for Labor Charges

 

Definition

Overload

Overload compensation is any compensation, other than administrative stipend, paid to a faculty member for services in excess of full-time effort for institutional-sponsored activities. Overload pay is not to be paid on Federally Sponsored grants or contracts. Check with the Office of Post Award Administration.

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Procedure

406 Overload

406-01 Payment Process

  • After logging onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" scroll to "New Hire" - " Overload Compensation Request " and complete the form.

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406-02 Overload Compensation Request and Labor Distribution Forms

406-02a Overload Compensation Request

  • The Overload Compensation Request form is used to establish overload payments, set amount and length of overload pay and to end overload payments.
  • After logging onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hire Employee" scroll to "New Hire" - " Overload Compensation Request " and complete the form.
  • The Overload Compensation Request form should be routed to OHR.

406-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (excel format).
  • Labor Distribution forms should be forwarded to OHR for new hires, sent directly to the Payroll Office for changes of labor distributions.

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406-03 Pay Methods - Unit Pay

  • Pay should be entered in PYAHOUR as 1 unit at the approved $ amount. This method is always used for overload pay.
  • If employee’s position is in a different time-sheet orgn., submit a Request for Employee Payment (pdf format) to the Payroll Office by the 15th of the month and they will enter it in PYAHOUR.

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406-04 Social Security Exemption

All academic employees are subject to Social Security and Medicare withholding unless they qualify for a non-resident alien exemption.

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406-05 Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

406-05a Index

  • Must be an open index owned by the employing department.
  • Must remain open through the last day of the month payment is issued to the employee.

406-05b Account Code

Refer to Unclassified/Faculty Earn Codes for account code information.  

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Additional Information

See PAY-Ex1: Unclassified Appointment Information Matrix.

407: Sabbatical

Payroll Policy and Procedure Manual
Section 400: Payment of Unclassified Employees
Effective: 01/01/2001
Revised: 01/28/2011

  • 407 Sabbatical
  • 407-01 Payment Process
  • 407-02 Leave and Labor Distribution Forms
  • 407-03 Pay Methods
  • 407-04 Social Security Exemption
  • 407-05 Accounting for Labor Charges 

407 Sabbatical

Sabbaticals are intended to assist the University in improvement of its instruction, research, and service missions. Application forms may be obtained from Employee Records & Information, Office of Human Resources. The Sabbatical Leave Policy and Procedures are located on the Human Resources website (http://oregonstate.edu/admin/hr/).

Authorized employees may travel while on sabbatical leave for official university business.  Reimbursement for expenses incurred during sabbatical or other types of leave are warranted only in exceptional circumstances.  These costs must be pre-approved by the department head before the leave is taken.  A Travel Reimbursement Request form will be used to request a reimbursement for out-of-pocket expenses.  Prior approval from the Office of Post Award Administration is required for sabbatical travel charged to grant funds.  Refer to the OSU Grant, Contract & Gift Accounting Manual, GCG 209-01A Sabbatical Leave for additional information.

407-01 Payment Process

Please complete the Sabbatical Information and Labor Distribution sections of the Leave form with the assistance of your Business Center.

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407-02 Leave and Labor Distribution Forms

The Leave form is used both to put the primary position/suffix on leave-without-pay status and to establish pay on the position using a sabbatical suffix.

The Labor Distribution Form is used to report changes to prior, current, or future distributions. To obtain this form, log onto OSCAR, click on "Payroll Changes" and then scroll to "Job Labor Distribution Change".

Labor Distribution forms are handled within the Business Centers.  If the labor distribution crosses a fiscal year, it should be forwarded directly to the Office of Post Award Administration (OPAA) for approval.

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407-03 Pay Methods

Default Pay is used for all monthly stipend payments. Pay is issued for the period from the first of the month through the end of the month.

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407-04 Social Security Exemption

All employees are subject to Social Security and Medicare withholding unless they qualify for a non-resident alien exemption.

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407-05 Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the unit. The index must be open through the last day of the month in which payment is issued to the employee and the index must be owned by the employing unit.

Refer to Unclassified/Faculty Earn Codes for account code information.

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Additional Information

See PAY-Ex1: Unclassified Appointment Information Matrix.

500 Payment of Classified and Temporary Employees

501: Classified Pay

Payroll Policy and Procedure Manual
Section 500: Payment of Classified and Temporary Employees
Effective: 01/01/2001
Revised: 6/6/2013

  • 501 Classified Pay
  • 501-01 Payment Process
  • 501-02 Job and Labor Distribution Forms
  • 501-03 Pay Method – Hourly / Default Pay
  • 501-04 Social Security Exemption
  • 501-05 Accounting for Labor Charges 

 

Definition

Classified Position

A position represented by the Service Employees International Union (SEIU), Local 503, Oregon Public Employees Union (OPEU) and the Graphic Communication International Union (GCIU).

Temporary Employee

A person hired through a temporary appointment to meet emergency, nonrecurring or short-term workload needs for a period of not more than 1040 hours.

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Background Information

Classified Appointment Information Matrix
Category Salaried Hourly Summer Position Temporary
Position C3XXXX C3XXXX C3XXXX C4XXXX
Suffix 00 00 33 00
Earn Code REG REG SMN OCH
Account Code 10301 10301 10301 10410
Emp E-Class CA CB CD CE CE TS
Job E-Class CA CB CD CE See  primary position TS
Pay Schedule Monthly Hourly Hourly Hourly
Job Form Classified Classified Classified Temporary


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Procedure

501 Classified Pay

501-01 Payment Process

Business Center personnel complete employment registration process which includes processing an OSU job application, personal demographic form, I-9, W-4 and job form within the Business Center’s HR section.  After logging onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hiring Employee" - "Classified" and complete the appropriate online tasks.  

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501-02  Job and Labor Distribution Forms

501-02a  Job Form

  • The Job Form is used to authorize pay for initial appointments, report changes in appointment percentage and/or appointment type, and to report job-end dates when an individual will continue to be employed by the University but is moving to another position.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Hire employee" - "Classified".
  • Job forms should be routed to OHR.

501-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions.   Business Center personnel who have had PYAREDS (redistribution) training may enter changes affecting prior months.  Any changes to labor distributions affecting a prior fiscal year must be approved by either the Office of Post Award Administration for grants, all others by the Asst. Director of Business Affairs.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - " Labor Distribution form" (excel format).  It is also available in the Downloadable forms section.
  • Initial job forms include a labor distribution field and is entered and archived by Business Center personnel.

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501-03 Pay Method - Default / Hourly Pay

501-03a Hourly Pay

  • All hourly-paid classified and temporary classified employees are paid based on actual hours worked at a previously determined hourly pay rate.  Percentage-based differentials (identified as Premium Pay) will be calculated through the Banner payroll process.  Differentials based on an hourly rate, work out of class pay, and overtime are input during the time-entry process.
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month and is paid to the employee on the regular payday at the end of the month.  The pay is identified as current month pay based on the date it is issued.
  • Payroll data is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.   
  • Refer to Classified Earn Codes for the correct Earn Codes and Account Codes to use.

501-03b Default Pay

  • All salaried employees are paid by the Default Pay method (often referred to as forecast pay).  Default pay is applicable for monthly salary and percentage-based differentials such as Campus Security Differential (DCS) and Bilingual Differential (DBL).  These differentials are identified as Premium Pay on the list of Classified Earn Codes.
  • Pay is issued for the period from the first of the month through the end of the month and is for the current month.

501-03c Computing FLSA Overtime on Premium Pay

The Fair Labor Standards Act (FLSA) requires that certain types of employee compensation (premium pay) must be included in the calculation of overtime compensation.  This additional compensation (earn code OTD) applies to FLSA overtime, which is time actually worked in excess of 40 hours per work week.

Commonly Applicable Earn Codes
DCO Confined Space Differential
DDV Diving Differential
DEL Electrician Differential
DHM High Work Differential
DNL Nucr. React. Lic. Differential
DPP Prior Month Differential
DSH Shift Differential
DSO Sea Pay Crew Differential
PSB On Call Pay


Please contact Payroll if you have questions on overtime for other types of pay, such as Work-Out-of-Class Pay (DWC), multiple pay rates, or piece work.

501-03c(1) Computation Method

Two alternatives are available for calculating additional overtime on premium pay:  formula or coefficient table.  Use of the coefficient table (prepared by U.S. Department of Labor) is recommended.

Example Using the Coefficient Table:

An employee who works 42.5 hours in one work week may have additional overtime on premium pay. Overtime on premium pay can be calculated by multiplying the premium pay amount by the coefficient found on the coefficient table.  In this case you would multiply the premium pay by the coefficient .029, which can be found row labeled 42 FLSA Hours and under column 0.50.  Additional overtime compensation should be entered in PYAHOUR using earn code OTD.

Earn Code   Units    Special Rate
OTD             1      Amount Owed

Click here to see the complete coefficient table. Click here to see examples.

Using the Formula Method:

The formula below may be used to determine the amount of additional overtime on premium pay:  Overtime for each work week must be calculated separately.

Total Premium Pay Earnings X FLSA Overtime Hours Worked = Rate for FLSA Overtime Premium Pay
Total # of Hours Worked                    2

Example #1:

Day Sunday Monday Tuesday Wednesday Thursday Friday Saturday
REG   8 8 8 8 8  
OTM   1.75         11
DSH   .75         11


This employee has worked a total of 52.75 hrs in a week and 11.75 hrs of shift differential.  (Note: premium pay earnings in this example is 11.75 X .75 = $8.81).

Formula:
8.81   X 12.75 = $1.06
52.75       2

OTD would be entered as
OTD 1 @ 1.06


Table:

Go to 52.75 on the table.  The coefficient to use is .121, and multiplies by premium pay earnings during overtime. (8.81 X .121 = 1.06)

Example #2:

Day Sunday Monday Tuesday Wednesday Thursday Friday Saturday
REG   8 8 8 8 8  
OTM   2 2 2 2 .5 2
DSH   1 1 1 1   2


This employee has worked a total of 50.5 hrs this week and 6 hrs of shift differential.  (Note: premium pay earnings in this example is 6 X .75 = $4.50).

Formula:
4.50   X 10.5 = $.47
50.5       2

OTD would be entered as
OTD 1 @ .47

Table:

Go to 50.5 on the table. The coefficient to use is .104, and multiplies by the premium pay earnings during overtime. (4.50 X .104 = .47).

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501-04  Social Security Exemption

Classified employees are not eligible for exemption from Medicare and Social Security withholding.

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501-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

501-05a  Index

  • Department index must be an open index owned by the employing department.
  • Department index must remain open through the last day of the month payment is issued to the employee.

501-05b  Account Code

Refer to Classified Earn Codes for account code information.

502: Temporary Pay

Payroll Policy and Procedure Manual
Section 500: Payment of Classified and Temporary Employees
Effective: 01/01/2001
Revised: 12/27/2011

  • 502 Temporary Pay
  • 502-01 Payment Process
  • 502-02 Job and Labor Distribution Forms
  • 502-03 Pay Method is Always Hourly
  • 502-04 Social Security Exemption
  • 502-05 Accounting for Labor Charges

 

Definition

Temporary Employee

A person hired through a temporary appointment to meet emergency, nonrecurring or short-term workload needs for a period of not more than 1040 hours.

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Background Information

Classified Appointment Information Matrix
Category Salaried Hourly Summer Position Temporary
Position C3XXXX C3XXXX C3XXXX C4XXXX
Suffix 00 00 33 00
Earn Code REG REG SMN OCH
Account Code 10301 10301 10301 10410
Emp E-Class CA CB CD CE CE TS
Job E-Class CA CB CB CE See  primary position TS
Pay Schedule Monthly Hourly Hourly Hourly
Job Form Classified Classified Classified Temporary


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Procedure

502  Temporary Pay

502-01 Payment Process

  • After logging in on the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Hiring Employee" - "Temporary Staff" and complete the appropriate online tasks..  
  • Enter monthly timecard data in PYAHOUR Rate must match that on the authorization. 
  • Archive copy of time sheet as specified by Archive Law.  Department copy is the record copy.   See Archives website for retention period.

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502-02  Job and Labor Distribution Forms

502-02a  Job Form

  • The Job Form is used to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Hire employee" - "Temporary Staff".
  • Job forms should be routed to Business Center HR personnel.

502-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions. Business Center personnel who have had PYAREDS (redistribution) training may enter distribution changes affecting prior months.  Any changes to labor distributions affecting a prior fiscal year must be approved by either the Office of Post Award Administration for grants, all others by the Asst. Director of Business Affairs.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (Excel format).  It is also available in the Downloadable forms section.

Initial job forms include a labor distribution field, where the regular distribution percentages must be entered by Business Center personnel as well as any subsequent labor distribution changes subject to the limitations noted above.

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502-03 Pay Method is Always Hourly

  • All temporary classified employees are paid based on actual hours worked.  The rate of pay corresponds to the rate shown on the job form.
  • Pay is issued for the period from the 16th of the prior month through the 15th of the current month and is paid to the employee on the regular payday at the end of the month.  The pay is identified as current month pay based on the date the paycheck is issued.
  • Payroll data is entered in PYAHOUR during time entry days each month.  Refer to the Payroll Calendar for specific dates.   
  • Refer to Classified Earn Codes for the correct Earn Codes and Account Codes to use.

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502-04  Social Security Exemption

Temporary employees are not eligible for exemption from Medicare and Social Security withholding.

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502-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

502-05a  Index

  • Department index must be an open index owned by the employing department.
  • Department index must remain open through the last day of the month payment is received by the employee.

502-05b  Account Code

Refer to Classified Earn Codes for account code information.

600 Special Payment Situations

Payroll Policy and Procedure Manual
Section 600: Special Payment Situations
Effective: 01/01/2001
Revised: 08/31/2007

601 Early Release of Pay

Payroll Policy and Procedure Manual
Section 600: Special Payment Situations
Effective: 01/01/2001
Revised: 12/27/2011

 

Employees who are not scheduled to work on the regular payday may receive their paychecks one day prior to the regular payday, if in fact there is a check for them.   This service is redundant to direct depositors.

601-01  Requirements

  • Contact the Central Payroll Office a minimum of two days before payday to arrange for an early release.  A Request for Early Release of Payroll Check form will be prepared and approved or disapproved by Payroll.
  • The day before payday, the employee must come to the Payroll window if the request has been approved.  The employee must sign the form at the payroll window before receiving the check either:
    • at the payroll window, if the employee has the payroll window delivery, or
    • if the employee does not have the payroll window delivery, the employee must take the approved request form to Printing & Mailing Services to pick up the check.
  • The check must be picked up before noon; otherwise it may be unavailable for early release.
  • Despite the early release to the employee, the check cannot be cashed or deposited to his/her bank account until payday. 
  • Early Release forms are completed only by Central Payroll.

602: Payroll Draws

Payroll Policy and Procedure Manual
Section 600: Special Payment Situations
Effective: 01/01/2001
Revised: 12/27/2011

An employee may request a payroll draw for up to 60 percent of gross wages earned but not yet paid.  An hourly student employee (XA) may request up to 75 percent of gross wages earned.  All employment categories are eligible to receive this privilege; however, pay authorization must be on file in the Payroll Office before a draw can be issued.  Pay draws will be deducted from the employee’s next check. There are two types of payroll draws:

  • Late Pay Draw
  • Emergency Pay Draw on Current Pay

 

 

602-01  Late Pay Draw

  • A draw may be taken against pay that is due but not issued on the regular payday.  This is most common in the case of new employees whose paperwork did not go through the system in time to meet the first regular payday.
  • The employee must be on the Payroll system, or paperwork must be on file in Nolij, before the draw can be issued.
  • The Business Center or department must complete the Payroll Disbursement Request and their portion of the Payroll Emergency Draw Form.  The employee and their supervisor must also complete portions of the Draw form.  Both of these forms are available in OSCAR’s downloaded forms section.

 

602-02 Emergency Draw on Current Pay

  • An employee may request an emergency payroll draw against their current month’s earnings to date.  This type of draw is for emergency situations only.  An emergency situation shall be defined as an unusual, unforeseen event or condition that requires immediate financial attention by the employee.
  • Emergencies include, but are not limited to the following circumstances:
    • Accident or illness
    • Automobile accident (loss of vehicle use)
    • Death in the family
    • Destruction of or major damage to home
    • Major vehicle repairs
    • Moving - due to transfer or promotion
    • Theft of funds
    • New employee lack of funds (maximum – one draw)
  • The employee must complete and submit a Request for Emergency Payroll Draw form to their Business Center.  The Business Center completes their portion of the form and a Disbursement Request form.  The Payroll Draw form must be signed by the employees supervisor who must attest whether the employee has fiscal duties or not and then must be approved in Central Payroll.

Employees may request no more than three (3) Emergency Draws during a rolling twelve-month period.  Abuse of this privilege or requests above the limit of three may be denied.

 

602-03  Issuing Pay Draws

  • Pay draws are disbursed at the Payroll window (number 18) in the Kerr Administration Building
  • Approved requests that are received in Payroll by 4:00 p.m. will be processed and a check ready for pick up at noon the following workday.

 

602-04  Repayment

  • The draw amount will be deducted from the employee’s next paycheck.
  • The draw will be identified on the earnings statement or pay stub as a “draw recovery.”

    NOTE: The draw does not replace the regular paycheck the employee should receive.  The employee’s time must still be entered into time entry so the draw can be recovered as a deduction.

  • If a draw request is made after payroll processes have advanced beyond deduction entry time, a personal, post-dated check will be required from the employee as repayment for the draw.  The personal check will be held until Payday and then and deposited.

603: Late Pay

Payroll Policy and Procedure Manual
Section 600: Special Payment Situations
Effective: 01/01/2001
Revised: 9/11/2012

If paperwork is not processed in a manner timely enough to permit payment when due, late pay will be processed as follows:

603-01  Base Pay

  • Default Pay: Base pay (including stipends) for the following E-classes is paid as default (forecast) pay: CA, CB, UA, UB, UC, UD, UE, UF, UG, UH, UV, UX, UY, XB, XA (monthly).  When paperwork is received for these employees, payroll staff will process any prior month's pay from the job forms.  Do not enter prior month’s salary in PYAHOUR.
  • Hourly Base Pay: Pay for the following E-classes is hourly: CD, CE, UT, UW, TS, and XA (hourly). When paperwork is late for these employees, it should be accompanied by a Request for Employee Payment to process their base pay. The Request for Employee Payment is located on the Oregon State Central Administrative Resource (OSCAR) website. 

603-02  Other Late Pay

Late pays for overtime, shift differential, etc. should be entered on the next regular pay run (PYAHOUR).

603-03  Processing Late Pay

Late pays are processed as part of weekly manual runs.  Manual checks are processed and available:

  • each Tuesday and Friday,
  • on payday, and
  • on the first working day after payday

Manual runs only generate checks, so a direct depositors will receive a check whenever paid via a manual run. Business Center personnel will be notified when manual checks are ready for pickup at Central Payroll. Only authorized payroll personnel can pick up manual checks. Employees may not pick up manual checks themselves at the payroll window. When the authorized payroll personnel pick up the manual checks, they will sign for the receipt of the checks. Manual checks are not sent via campus mail or the U.S. mail.

603-04  Request For Employee Pay

  • Complete an Employee Pay Request on OSCAR and submit it directly to Payroll Office to request payment due for periods earlier than the last month or other situations approved by Central Payroll.
  • Checks processed on the same schedule as processing late pay (see PAY 603-03: Processing Late Pay).

604: Final Pay

Payroll Policy and Procedure Manual
Section 600: Special Payment Situations
Effective: 01/01/2001
Revised: 12/27/2011

 

Purpose

To comply with Oregon Revised Statute 652.140.

Background Information

Oregon law requires that all earned wages be paid to employees who are separating from employment within specific time periods.  Which time period applies depends on how the separation of employment occurs and if a collective bargaining agreement is involved.

Policy

All wages earned will be paid to employees whose employment is ending according to the schedule shown below.  This includes student employees whose employment has ended and have left OSU.

Payroll will issue a special check for a terminating employee’s final pay.  The check will be made available in accordance with the provisions of Oregon law:

  • Employee quits with less than 48 hours notice
    Payment is due in 5 days, exclusive of weekends and holidays.
  • Employee gives 48 hours notice
    Payment is due on the final work day.
  • Employee is discharged
    Payment is due immediately.
  • Layoff
    Payment may be made on the next regular payroll.

Procedure

Request for Final Pay

Responsible Party Action
Business Ctr /Dept
  1. Complete a Termination Pay Request (Dept 003) to report a termination.  After logging onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Payroll Changes" scroll to "Request Payment" - "Termination Pay" and complete the form.  Report all pay due (include default pay, prorate as needed and any leave pay due) Be sure to include all specified attachments.
  2. Route the form directly to Central Payroll.
  3. Prepare other paperwork for employment termination and route as usual. The Business Center is responsible for terminating the employees job(s).
  4. Deliver the Termination Pay Request form to Central Payroll a minimum of one day before the check is required.  To expedite the process, you may fax requests to Payroll at (541) 737-9490.  Follow up by delivering or mailing the properly signed and completed original form to Payroll with a notation, "previously faxed." 

 

Delivery of the Final Check

  • Direct deposit is not available for the final check.
  • Termination checks must be picked up at Central Payroll.  Business Center personnel will be asked to sign for receipt of check.

Additional Information

Bureau of Labor and Industries (BOLI) website.

605: Payment of Deceased Employee's Wages

Payroll Policy and Procedure Manual
Section 600: Special Payment Situations
Effective: 01/01/2001
Revised: 10/27/2004

When an employee dies, all pay earned is due and payable to the employee’s survivors or estate.  Call the Payroll Office (541)737-3232 to determine the appropriate action.

606: Lost, Stolen or Destroyed Check

Payroll Policy and Procedure Manual
Section 600: Special Payment Situations
Effective: 01/01/2001
Revised: 2/11/2011

A replacement check may be issued when a payroll check has been lost, stolen, or destroyed. The employee must report to the Central Payroll Office to complete and sign a Lost Check Affidavit. For lost checks, there is a three day waiting period between date of  the original check's issuance and when the lost check affidavit may be filed with Central Payroll.  There is also a $10.00 fee to place a stop payment on the original check. It may take up to three additional business days before the replacement check is available.

700 Payroll Corrections/Adjustments

Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 08/31/2007

701: Payroll Errors

Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 5/7/2012

 

701 Payroll Errors

Payroll errors may be due to incorrect data, late paperwork, or input errors. Employing departments should advise their employees to report paycheck errors promptly. An examination of the following forms will help ensure that employee wages are being charged appropriately:

  • HRIS Data Warehouse reports
  • Employee Earnings Statement
  • Financial Reports
  • HRIS BC Payroll Screens 
  • Nolij Documents

701-01 Overpayments and Collections

701-01a  Reporting Overpayments

  • All overpayments must be reported by completing the Overpayment Notice (PAYROLL/DEPT005/5-25-2011))
  • After logging onto the Oregon State Central Administrative Resources (OSCAR) website, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Overpayment Notice" and complete the form. It is also available in the downloadable forms.
  • The completed notice is sent directly to Central Payroll.  Depending on the Business Center this may be done by either BC HR or Payroll staff.
  • Job changes are handled within the Business Centers, but any delays may prevent timely processing of overpayments. Therefore it is recommended that BC HR and Payroll staff communicate directly on these actions.
  • The Job form is required to confirm the overpayment for employees on Default Pay.

701-01b Collection Action

An overpayment notice is sent to the employee.  If the employee is still working for OSU and has regularly scheduled pay they may authorize Central Payroll to deduct it from future pay or they can pay it back directly. If the employee is no longer working at OSU, a letter will be sent requesting repayment. If Payroll is unsuccessful recouping the overpayment,  this may be sent to Collections who will charge a collection fee and monthly interest.

Note: Overpayments to classified employees will be collected in accordance with SEIU contract language.

701-02  Underpayments/No Payments

Employees should notify their Business Center if this occurs.  If a pay request was submitted by the Business Center and the employee is still underpaid or received no pay, the Business Center should notify Central Payroll. 

701-03  Other Errors

Business Centers should instruct employees to notify them immediately if an error has been made in an employee’s name, Social Security number, address, pay delivery, authorized deductions, tax withholdings, etc.  If it’s a correction outside of the Business Center’s ability to make, contact Central Payroll to determine appropriate action.

702: Adjustments

Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 08/31/2007

 

702  Adjustments

  • Pay reallocations or labor redistributions must be made using a Labor Distribution form.
  • To obtain this form, log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Miscellaneous" - "Labor Distribution form" (excel format).
  • Redistributions must be received in Payroll by the deadline to be reflected in the next accounting period.

OPE charges will redistributed automatically. OPE charges relative to taxable fringe benefits can be redistributed by redistributing the non-cash earnings. Non-cash fringe benefit earn codes begin with “F”.

Prior fiscal year redistributions will be referred to the Office of Post Award Administration (OPAA) for approval.

702-01  Redistribution

Federal, state and private agency policies and audit guidelines reflect strict standards regarding cost transfers between grant and contract programs. The Office of Management and Budget Circular A-21, which incorporates federal cost accounting standards and federal regulations that govern expenditure of sponsored agreement funds, makes the following statement:

“Any cost allocable to a particular sponsored agreement... may not be shifted to other sponsored agreements in order to meet deficiencies caused by overruns or other fund considerations, to avoid restrictions imposed by law or by terms of the sponsored agreement, or for other reasons of convenience.”

Violation of guidelines set forth in OMB Circular A-21 carries a severe penalty with loss of funds; therefore, Oregon State University must exercise careful stewardship of all funds.  Part of that responsibility is ensuring that payroll cost transfers are processed according to federal guidelines and are applied consistently to all sponsored agreements.  Diligence must be exercised when processing retroactive payroll transfers.  Clear documentation must support such transfers so redistributions are not made for reasons of convenience.   Redistributions are subject to review by the Payroll Office and OPAA.  See also GCG 209-08: Cost Transfers/Redistribution and FIS 801-06: Closing the Books - Payroll for additional redistribution information.

703: Leave Without Pay

Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 12/27/2011

  • 703-01 Payroll Notification
  • 703-02 Processing Leave-Without-Pay Deductions

 

703-01 Payroll Notification

  • Leave without pay must be reported on the monthly OSU Time Sheet by logging onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Time Reporting" and complete form.  The leave without pay will be prorated and deducted from the employee's pay the following month. If, for any reason, it is anticipated that an employee will have insufficient pay or in low pay status in the following month to cover LWOP, the  LWOP must be reported to Payroll in the current month.  This can be done by submitting the Classified/Unclassified LWOP Form (OSCAR) or submitting an estimated time sheet.  These documents must be received in Payroll no later than two days following time entry.
  • If an employee is going to be on leave for an extended length of time, his/her position should be put on leave status.  Log onto OSCAR, click on "Online Tasks" - "Payroll Changes" scroll to "Employee Leave" - Place Job on Leave Without Pay and complete form.  This form must be completed before the leave begins.  If the return date is unknown, it may be left blank.

Human Resources will forward a copy of any report showing leave without pay to the Payroll Office. The leave without pay is deducted from the employee’s paycheck.

 

703-02 Processing Leave-Without-Pay Deductions

If the Leave Without Pay Notice is received by the deadline, the leave without pay will be deducted from the employees pay the month following the month in which it is taken.

Procedures for calculating the leave-without-pay amounts are available on the Paying Extra Hours To Part-Time Classified Employees webpage and How Payroll Calculates Leave-Without-Pay webpage, which are located on the Business Affairs website.

A Job Form changing an employee to hourly pay should be completed if an employee continues to have leave without pay every month.

704: SAIF Loss-Time Payments

Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 12/27/2011

Purpose

To avoid double payment of paid leave taken by an employee.

Policy

Employees receiving loss-time payments from SAIF for leave time covered by paid leave will be required to repay an amount of salary equal to the amount SAIF paid to the employee.  The sum an employee is required to repay will be substantially reduced if the time loss is properly reported on the time sheet.

Procedure

SAIF Loss-Time Payments

More detailed information and guidance is available online at http://oregonstate.edu/admin/hr/benefits/wc.

Responsible Party Action
SAIF Notifies the OSU Benefits Office of all loss-time payments and the period for which the payment was issued.
Business Ctr /Dept Contacts the Benefits Office to determine the effective date of the time-loss claim, which is the date SAIF starts time-loss benefits. If the employee has leave available to cover the absence, the time and attendance record should show 2/3 of the time off as leave without pay and 1/3 of the time off as paid leave. A notation stating the effective date of the SAIF claim should be included in the remarks section of the time sheet. Example: An eight-hour day would be shown as 5.34 hrs. LWOP and 2.66 hrs. sick leave. If a claim is questioned by SAIF and the effective date of the claim is not established until after a time sheet has been submitted, a corrected time sheet should be completed. Estimated current month timesheets may be needed for salary employees as well.
Payroll Office Enters the prorated leave without pay for salary, or correct hours owed for hourly based on the 1/3 leave and 2/3 leave without pay for the times SAIF has paid the employee.  Computes the amount of the overpayment, if any, based on time and attendance information.
Business Ctr /Dept
If the employee is overpaid because he/she was paid more than 1/3 of the base salary by the University during the time-loss period, paid leave used should be restored. The Department should work with their Human Resources contact to restore the employee's leave.

800 Payroll Deductions

Payroll Policy and Procedure Manual
Section 800: Payroll Deductions - Employee Paid
Effective: 01/01/2001
Revised: 10/06/2008

Policy

Both mandatory and voluntary deductions may be withheld from an employee's paycheck.

Procedure

801 Voluntary Deductions

Payroll Policy and Procedure Manual
Section 800: Payroll Deductions - Employee Paid
Effective: 01/01/2001
Revised: 08/17/2011

Voluntary deductions are those deductions not required by law, but authorized by the employee.  State statues dictate what the university may and may not deduct from employee paychecks.  Among the deductions that are permitted:

  • Benefit Package deductions including Life & Disability, Dental & Medical Insurance. These are administered through the OSU Employee Benefits Office.
  • Certain tax deferred investments and retirements.
  • Philanthropic deductions such as the Food Drive or Charitable Fund Drive (United Way).   
  • Other voluntary items include union dues & related deductions, staff parking permits etc.

Many, but not all, voluntary deductions require annual re-authorization, depending on the specific deduction involved.   

802 Mandatory Deductions

Payroll Policy and Procedure Manual
Section 800: Payroll Deductions - Employee Paid
Effective: 01/01/2001
Revised: 08/17/2011

Mandatory deductions are those required by State and Federal laws.  Without these specific deductions in place, an employee cannot be paid in Banner.   These deductions include:

  • State and Federal income tax
  • Social Security and Medicare tax
  • Workers' Compensation Insurance and State Accident Insurance Fund
  • Transit Tax
  • Unemployment tax

802-01 State and Federal Income Tax Withholding

Deductions are determined by the filing status provided by the employee on his/her W-4. If no W-4 is filed, per IRS policy, an employee's withholding is defaulted to a status of  Single with Zero exemptions. Tax withholding is determined by graduated tax tables provided by State and Federal governments.

Ø  Current annual assessment rates for the following can be found on the Banner Fringe Budgeting Rule Form NTRFRNG under the TSS, TME, TSF, TWC and TT1 Benefit codes. These deductions are system calculated and all are OPE related deductions.  See 1000 Other Payroll Expenses (OPE)

802-02 Social Security and Medicare Tax

Deductions for Social Security and Medicare tax are based on certain percentage rates set by the Federal government. Annual maximum withholding is set by the Social Security Administration for Social Security subject wages.  Medicare Tax has no income limit. Once the maximum amount has been withheld, no further Social Security deduction is taken until the next tax year beginning in January.  The percentages for Social Security and Medicare taxes may vary from year to year. Both the rates and the maximum amounts are on the online Fact Sheet available at the Social Security Website.

Students enrolled at least halftime (6 hours for undergraduates and 5 hours for graduates) in an OUS school are exempt from Social Security and Medicare tax on OSU wages while they are enrolled at the university; however, during any term the student employee is not enrolled at least halftime, typically summer break, these taxes will be deducted from their paycheck.  Non-system students (enrolled or not at non-OUS institutions) are fully subject to Social Security and Medicare Taxes.

802-03 SAIF & Workers' Compensation

SAIF (State Accident Insurance Fund) is an insurance premium charged to employers to cover injured worker claims. It provides insurance to covered employers against liability for employee injury or illness arising out of or in the course of employment.

Workers Compensation assessment is based on the number of hours worked.  Employees and employers alike are required to pay an assessment by payroll deduction for each full or partial hour of work. Overtime hours are included in the number of hours reported.  This provides the funding of programs that assist injured workers.

802-04 Transit Tax

Mass transit district taxes are charged to employers on any employee physically working in an area with a mass transit system.   The two largest in the state are Tri-Met (Portland Metro Area) and LTD (Lane County)  but there are several other districts including Klamath Basin, Clatsop County, Hood River, Lincoln County, South Clackamas, Tillamook County, Rouge Valley and Salem.   While this deduction’s setup is required on all employees, departments are charged only for those whose work locations are within the boundaries of a given transit district.

802-05 Unemployment Tax

Unemployment tax is a mandatory tax requirement for all but student positions.  Students are eligible for student positions based upon their student status and as such, unemployment taxes are not paid on their behalf. 

900 Taxable Fringe Benefits

Payroll Policy and Procedure Manual
Section 900: Taxable Fringe Benefits
Effective: 01/01/2001
Revised: 08/31/2007

  • 901 Taxable Fringe Benefits
  • 901-01 Method 1:
  • 901-02 Method 2:
  • 902 Awards
  • 903 Tuition Reduction
  • 904 Personal Use of State Vehicles
  • 905 Moving Expense

Policy

901 Taxable Fringe Benefits

Some benefits provided to OSU employees are taxable. Taxable fringe benefits include, but are not limited to:

  • Awards
  • Tuition reduction (the difference between full tuition and the staff rate)
  • Personal use of state vehicle
  • Moving Expenses
  • Taxes on these benefits are processed by one of the following methods:

901-01 Method 1:

The benefit is paid through payroll system as taxable income. Associated Other Payroll Expenses (OPE) will be charged to the pay index.

901-02 Method 2:

The benefit is paid directly to a vendor or the employee by Accounts Payable, or the benefit is provided to the employee at a reduced rate or no cost. The value of the benefit is then processed as a non-cash earning for the employee. This process reduces the employee's net pay by the amount of the withholding tax relative to the benefit amount. Associated OPE will be charged to the pay index.

902 Awards

Awards given to OSU employees by OSU, or by any entity that is not considered to be an "arms-length" entity, are taxable to the employee. These amounts are subject to income tax, Social Security and Medicare withholding. These awards should be processed through the payroll program using an FAC earn code and the following account codes:

  • 10207 - Academic Employee Awards
  • 10417 - Classified Employee Awards
  • 10507 - Student Awards

If a department needs a check for presentation to an employee, they should contact the Payroll Manager at least one week prior to the event.

For additional information regarding taxable awards, refer to Giving an Employee a Cash Award on the Payroll Office website.

903 Tuition Reduction

When educational assistance exceeds $5250.00 per calendar year, the benefit is subject to income tax, Social Security, and Medicare withholding. These benefit amounts are provided to the Payroll Office by Student Accounting and are processed by the Payroll Office using Method 2 (see PAY 901-02: Method 2 in this manual). For additional information about tuition reduction refer to the Benefits Office website.  

 

904 Personal Use of State Vehicles

Personal use of state vehicles is a taxable benefit and is subject to income tax, Social Security, and Medicare withholding. There are three methods of computing the value of personal use of a state vehicle:

  • Cents per mile charge
  • Percentage of lease value
  • Commuting method

These benefits must be submitted to the Payroll Office by the department on appropriate forms. The Payroll Office will process the benefits using Method 2 (see 901-02: Method 2 in this manual).

904-01 Commuting Method

If all of the following requirements are met, no log of miles driven will be required. Accounting and tax requirements will be satisfied by the addition of $3 per day, net of any reimbursements, to the employee's income:

  1. The vehicle must be used for University business by one or more employees.
  2. The University must require the employee to commute in the vehicle for bona fide business reasons.
  3. The value of the commuting use must be included in the employee's income.
  4. The University must specifically prohibit personal use of the vehicle by the employee other than de minimus personal use.
  5. The employee must not be a "control employee". That is, the employee cannot be an elected official.
  6. University management must reasonably believe that the above requirements are being met.

The following procedures are to be followed in order to control and account for the commuting use of University-provided vehicles:

  1. Each quarter, Central Payroll will be informed of the number of commuting days in the quarter and will add $3 per commuting day, net of any reimbursement, to the employee's gross income. FICA taxes will be withheld on the additional income. No Federal or State Income Taxes will be withheld.
  2. A Special Accounting Period provided in the Internal Revenue Code will be used. The rule allows an employer to report the additional income for November and December in the next calendar year. Therefore, the reporting quarters will end on the months of January, April, July and October.

905 Moving Expense

All moving expenses are submitted to Business Affairs who will notify Central Payroll of any payments that need to be made through the Payroll Office (see PAY 901-01: Method 1 in this manual), and any payments paid by Accounts Payable that are taxable (see PAY 901-02: Method 2 in this manual). The Payroll Office will process these using the appropriate method. This benefit is taxable and subject to income tax, Social Security, and Medicare withholding.

1000 Other Payroll Expenses (OPE)

Payroll Policy and Procedure Manual
Section 1000: Other Payroll Expenses (OPE)
Effective: 01/01/2001
Revised: 08/17/2011

 

Policy

1001 Charges for Other Payroll Expenses (OPE)

Payroll Policy and Procedure Manual
Section 1000: Other Payroll Expenses (OPE)
Effective: 01/01/2001
Revised: 06/04/2012

All employing units must pay Other Payroll Expenses (OPE).  OPE is the cost to the department of an employee in addition to the gross pay.  OPE is charged proportionately to each index an employee is paid from.  OPE costs can include any of the following items:

  • Employment Relations Board (Classified employees only)
  • Health Insurance
  • Medicare
  • Retirements
  • State Accident Insurance Fund
  • Social Security
  • Mass Transit Taxing Districts
  • Unemployment Insurance
  • Workers Compensation

Effective 7/01/2007,  OPE account codes (109xx) were further defined by type of pay and category of OPE: Medical, Retirement, Other.  The Other category encompasses employer paid taxes such as FICA, SAIF and Workers Compensation.

  • 10964 OPE Uncl Health/Life
  • 10967 OPE Uncl Retirement
  • 10968 OPE Uncl Other
  •  
  • 10974 OPE Class Health/Life
  • 10977 OPE Class Retirement
  • 10978 OPE Class Other
    • Temporary classified employees “Temps” use these account codes also.
  • 10987 OPE Student Retirement (for non-system student employees) Note: student does not become eligible until they’ve been employed at least 6 months and work a minimum 600 hrs in a calendar year.
  • 10988 OPE Student Other
  • 10994 OPE Grad Assist Health/Life
  • 10998 OPE Grad Assist Other
    • 10951-10952 Graduate Tuition Remission.   While Tuition Remission is not technically OPE, it is a deduction expense charged to the employing dept.   See PAY 302: Distribution of Tuition Remission Charges to Pay Indexes.

1002 Amounts

Payroll Policy and Procedure Manual
Section 1000: Other Payroll Expenses (OPE)
Effective: 01/01/2001
Revised: 03/09/2012

The amount of OPE paid for each employee is based upon their employment type, gross pay amounts, retirement eligibility, benefits and even job location.  OPE Rates can be found by accessing Banner form NTRFRNG.  OPE estimates can also be calculated via the Budgets OPE Tables calculator.  Certain OPE rates may change as frequently as every quarter, such as Unemployment, but these are typically minor amounts.

1002-01 OPE charges based on percentage of pay:

  • Social Security
  • Medicare
  • Retirement
  • SAIF
  • Unemployment Insurance

1002-02 OPE at fixed rates:

  • Health Insurance – a fixed amount subject to change each year or when the contract is renegotiated as part of a new benefit package.
  • Workers Compensation – based on number of hours worked with a cap.  It is a fixed amount at the cap for full-time, salaried employees.
  • Employee Relations Board – (Classified employees only) fixed monthly amount.

1003 Redistributions of OPE

Payroll Policy and Procedure Manual
Section 1000: Other Payroll Expenses (OPE)
Effective: 01/01/2001
Revised: 08/17/2011

  • When labor charges are re-distributed, OPE will follow the transaction at the current month rates. If an OPE rate has changed between the initial payment and the redistribution, some tiny OPE amounts may be left on the old labor.
  • OPE related to Non-cash earnings such as earn code FAN (non-cash awards) can be redistributed by redistributing the amount of that particular earn code.   As an example, the labor distribution form should specify only the earn code (FAN in this example) and should also indicate that the redistribution applies only to the month(s) and year for which the employee received the non-cash award.

1100 Payroll Records

Payroll Policy and Procedure Manual
Section 1100: Payroll Records
Effective: 02/14/2003
Revised: 3/27/2013

 

Payroll Record Retention periods are contained in Oregon Administration Rule 166-475- 0090. These are found on the Oregon State Archives site at the Records Retention Schedule.