Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 08/31/2007
Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 5/7/2012
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:
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.
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.
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.
Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 08/31/2007
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.
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.
Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 12/27/2011
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.
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.
Payroll Policy and Procedure Manual
Section 700: Payroll Corrections/Adjustments
Effective: 01/01/2001
Revised: 12/27/2011
To avoid double payment of paid leave taken by an employee.
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.
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.
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| 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.
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| 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.
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| 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.
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