Payroll Policy and Procedure Manual
Section 000: Introductory Material
Form for Foreign Person’s U.S. Source Income Subject To Withholding issued to non-resident aliens for income received during a calendar year.
A person employed in an 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
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.
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.
The reporting system whereby Banner processing and reports are submitted and generated.
See Payroll Draw definition.
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.
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.
January 1 through December 31.
An employee whose position is determined to be in the classified bargaining unit represented by SEIU.
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).
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.
This is a term that refers to salaried employees. Their pay “default’s” into Banner so only any exception time is entered.
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.
One of three pay delivery options. With this option an employee’s paycheck is routed to the employing department through campus mail.
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.
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.
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.
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.
The on-line performance evaluation system for all Classified, non-IT employee’s, available at MyOSU.
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.
Financial period from July 1st through June 30th.
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.
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.
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%.
Manual Pay/ Manual Check
Off-cycle payroll processing to accommodate late or final pay including adjustments to an existing payroll payment.
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.
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)
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.
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.
A person who is not a U.S. citizen or resident alien.
On-line Earning Statement
For employees on direct deposit, their pay statements are available to them on-line via the MyOSU Portal.
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.
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
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.
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.
The day on which pay is issued to employees. Payday is always the last working day of the month.
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
Net pay issued in the form of a check or Direct Deposit payment.
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.
The standard payroll used to process pay for all OSU employees. Pay is issued on the last workday of each month.
SAIF (State Accident Insurance Fund)
The state’s self-insured carrier for workers’ compensation insurance for university employees.
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.
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.
Tax Deferred Investments –for more information see OHR’s web page. http://oregonstate.edu/admin/hr/savingsopp.html
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.
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.
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.
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.