POLICY STATEMENTS

BUD1.1   Payroll Department
 

BUD1.1   Introduction

Payroll Department  is responsible for the preparation of all University payrolls and  for University compliance with all rules and regulations pertaining to and/or resulting  from payroll operations which include the following activities:

 

making accurate and timely payments to all persons on the University Payrolls;

making all statutory deductions and verifying that all required reporting procedures are followed in connection with statutory deductions;

 

making all non-statutory deductions and/or reductions and verifying that all record keeping and reporting procedures are followed;

maintaining records and reports required by the University, State and Federal Government agencies pertaining to personnel paid through the payroll system.

As part of the University business organization, Payroll Office  reports to the  Controller.

BUD 1.1.2 Location

Payroll Office is located at Rooms 232, 233,  and 234 of the W.C. Collins Building. Payroll Supervisor: Alfreda Chance Address: Room 232,   Phone Number: (910) 672-1092, Fax Number: (910)672-1492.   E-mail: Alchance01@uncfsu.edu.

 

  BUD 1.1.3 Assistance

           Please contact Sharon Faircloth at (910) 672-1350 with any employee payroll-related questions. 

           For student payroll matters, please contact Patricia Baldwin at (910) 672-1093.                              

       BUD 1.2   Organizational Responsibilities

BUD1.2.1   Payroll Department

Supervisor of Payroll - reports to the 

• Controller.

The Supervisor of Payroll is responsible for the following:

• The supervisor establishes, monitors, and develops procedures to ensure sound and effective payroll operations. 
• The supervisor oversees  the overall activities management and routine operations of the Payroll Department.

 

BUD1.2.2 Payroll Accounting Section

The Payroll Clerks report to the Supervisor of Payroll and are responsible for the following:

*computing salaries for all employees based on PD 105's
*preparation and verification of payroll data to transmittal for mid-month (Contractual Service & Midmonth temporary) and end of month (Longevity, Shift Premium, Short-Term Disability, Law Allowance and regular Monthly payrolls), Summer School and Summer Camps
*preparation of checks for distribution on campus (monthly, mid-month, summer school)
*process of all payrolls by the determined deadlines
*verification of payroll reports (total for month end and year to date)
*payroll deduction - statutory and non statutory
*verification of salaries for employees for various agencies
*payment by FSU checks for child support, default educational loans, IRS, NC Dept. Of Revenue, County Taxes, Bankruptcies and City Taxes.
*Computation of wages for students (work-study and work-aid) all preparation verification of payroll data to transmittal
* prepare contractual service agreements for payrolls (mid-month and end of month payrolls)
* medical insurance reconciliation and check request for various insurance companies
*annuity reconciliation and check request for all participating companies 
*distribution of payroll checks (mid-month and monthly payroll checks)

 

BUD1.2.3   Organization Structure - for the Payroll Office
 
 

Controller
Supervisor of Payroll Accounting Technician III
	Payroll Clerk V   Payroll Clerk III

BUD 2.1   Payrolls Processed
 

BUD 2.1.1   General

The University Payroll Office processes the following payrolls:

.   Monthly - end-of-the-month

.   Mid-month - Student and Temporary Payrolls

.   Summer School

.   Summer Camps

BUD 2.1.2 Monthly Payroll - End-of-the-month

All EPA (Exempt from the State Personnel Act), SPA (Subject to the State   Personnel Act), permanent employees are paid at the end of the month payroll.

BUD 2.1.3  Monthly Payroll - mid-month-payroll

All temporary, full or part-time SPA and EPA employees, students and graduate assistants are paid monthly at the 15th of the month.

BUD 2.1.4  Mid- Month Premium and Miscellaneous Payrolls

The following is a list the payments processed on the mid-month payroll.

   Contractual Service Payment

    Midmonth Temporary

BUD 2.1.5 Summer School

All summer school faculty and graduate assistants that teach during the summer sessions are paid on the 15th of July for the 1st Session and August 15th for the 2nd Session of summer school.

BUD 2.1.6 Summer Camps and Program

 

All employees working with camps and summer programs during the summer are paid mid-month by the Payroll Department.   Listed below are the different camps and programs involved:
 

. Math/Science Education Center - Pre-College Technology Institute, and miscellaneous workshops

. Continuing Education Center Summer Camps

. Teacher Academy

. Athletics (basketball, football, baseball, and cheerleading)

. National Youth Sports Program

. Upward Bound Summer Program

. Bio-medical Summer Research
 

BUD 2.2   Payroll Checks and Direct Payroll Deposit Stubs- Distribution
 
 

BUD 2.2.1 Timing

All Permanent SPA (Staff) employees (subject to the State Personnel Act) and EPA  employees (exempt from the State Personnel Act) are paid at the end of the month.  All student workers  are paid monthly, at mid-month .  All SPA and EPA are paid on the last working day of the month.  All student workers are paid on the 15th of the month for services performed through the 20th of the previous month.

BUD 2.2.2 Payroll Checks Distribution - Faculty and Staff

The University Payroll Office receives payroll checks or check stubs (for employees on direct deposit) from the Office of the State Controller Central Payroll Office in Raleigh.  Mid-month  payrolls are received for students, temporary employees, and contractual services, while end of month payrolls are received for permanent faculty, staff employees.  After processing the payroll, the Payroll Office mails direct deposit stubs to addresses furnished by the Personnel Department.  For employees not on direct deposit, checks are picked up in the Payroll Office, Room 234 of the W.C. Collins Building.

BUD 2.2.3 Payroll Check Distribution - Students

The University Payroll Department receives payroll checks at mid-month.  After processing the payroll, the Payroll Office forwards the checks for distribution to the Cashier's Office, Room 141, C.J. Barber Administration Building.

BUD 2.2.4 Missing Payroll Checks

 

When an expected payroll check appears to be missing from the checks delivered to the department the Payroll Office should be contacted.   There are many reasons why a check may not have been issued or distributed, such as the delinquent submissions of time sheets or personnel actions, etc.

BUD 2.2.5 Unearned Payroll Checks
 

If an employee is not entitled to a payroll check or direct deposit stub, the Personnel Office must inform the Payroll Office immediately.  An incorrect payroll check must be corrected by sending the incorrect check to Central Payroll Office at Raleigh and rewrite a corrected check

 

.BUD 2.2.6 Undeliverable Payroll Checks

If a payroll check cannot be distributed to the payee, it should be kept in a  secure place while attempting delivery.  If the department is unable to deliver the check or to keep it secure while attempting delivery, the check should be returned to the Payroll Department for safekeeping.

 

BUD 2.2.7 Report Lost or Stolen Checks
 

If a payroll check is stolen or loss, the departmental payroll representative or employee to whom the check was drawn should contact the Payroll Office immediately.

BUD 2.2.8 Affidavit


The employee must sign an affidavit in the presence of a Notary Public before a replacement check can be issued.

BUD 2.2.9 Stop Payment
 

After the Payroll Office acquires the necessary information a Stop Payment Notice on the lost or stolen check to the State Treasurer's Office.   If the payroll check is found before the stop payment action has been put into effect, the Payroll Office must be contacted so the Stop Payment Notice can be canceled.

BUD 2.2.10  Employee Notified 

After the Payroll Office is notified by the State Treasurer that the stop payment action has been put into effect, a check is issued to the employee.

BUD 2.2.11   Replacement Check
 

Under normal conditions approximately 5-7 days elapse before a replacement check is issued.

 

BUD 2.3 Payroll Deductions
 

BUD 2.3.1 Statutory

 

The University Payroll Office is responsible for deducting or withholding, reporting, and remitting these statutory (required by law) deductions as described in the following text:

 

BUD 2.3.2 Statutory Deductions

 

University employees are subject to the following statutory deductions:

. FICA (Social Security) Contributions

. Federal income tax withholding

. State income tax withholding

. Retirement

 

BUD 2.3.3 FICA

 

All employees are subject to FICA contributions except student employees enrolled in school full-time and certain aliens.

 

BUD 2.3.4 Income Tax Withholding

 

In accordance with Federal and State laws, the Payroll Office withholds amounts for these taxes based on tax withholdings schedules and the information submitted by each employee on W-4 and NC-4 forms.

 

BUD 2.4 Earnings Statements, W-2 Forms
 

BUD 2.4.1 General

 

Wage and Tax statements, Form W-2 are sent to all employees each January for salary, wage and other payments processed through the payroll system during the prior calendar year. (See Appendix.)

 

BUD 2.4.2 Mailing Address

 

All employees' W-2's are mailed in January.   The Payroll Office uses the address on the employees initial W-4.   If the employee has left employment with the University prior to December we will have their W-2 mailed to the address reflected in the Personnel Office Record.

 

BUD 2.4.3 Lost or Missing W-2

 

An employee who does not receive a form W-2 after allowing reasonable time for the form to be forwarded should contact the Payroll Office and request a duplicate copy.

BUD 2.5 Direct Payroll Deposits
 

BUD 2.5.1 General

 

Direct payroll deposit service is available to all EPA and SPA (staff) employees of the University.   This service enables the University to deposit automatically a participating employee's net pay to either a checking or savings account (not both) Such deposits are available in the participant's checking or savings account as of the opening of bank business (9:00 a.m.) on each established University payday.

 

BUD 2.5.2 Direct Payroll Deposit Statements

In lieu of a paycheck, on payday each participant receives a direct deposit statement indicating the net pay which has been deposited.   This statement is similar to a paycheck showing the same information that a check stub provides.

 

BUD 2.5.3 Implementing Direct Deposit

 

Upon submission of the completed Direct Payroll Deposit Authorization (see Appendix) to the Payroll Department, the following  time frame must be allowed before direct payroll will be started:

Direct Payroll Deposit Authorizations received by the first working day of the month will be in effect the last payroll of the month; and those received by the 3rd or thereafter  will take effect the first period of the following month. This timing allows for the prenotification procedures required by the participating banking institutions.

 

BUD 2.5.4 Changes

 

Changes (such as a change in bank accounts) are requested with a Direct Payroll Authorization, containing the new information.

BUD 2.5.5 Cancellations

 

Direct Payroll Deposits may be canceled by submitting a letter to the Supervisor of Payroll indicating cancellation.   The cancellation will be effective on the next payroll processed after receipt of the letter.

BUD 2.6 Dual Employment
 

BUD 2.6.1 Special Form

 

University employees on loan to other State agencies or institutions are paid through the University payroll system from a Dual Employment Certification Form CP-30, (See Appendix.) rather than the Personnel Action Form (PD-105).
Click for Special Form in PDF Format (Need Acrobat Reader)

 

BUD 3.1 Employee's Withholding Allowance Certificates, Forms W-4 and State NC-4
                    Click for Employee's Withholding Allowance Certificates in PDF (Need   Acrobat Reader) Format

BUD 3.1.2 Completing Forms W-4 and NC-4

 

Print or type the name and address clearly.   Enter the social security number as it appears n the social security card.

The W-4 and NC-4 forms should be dated and signed before they are sent to the Payroll Office.

 

BUD 3.1.3 Additional Withholding Allowances

 

Based on itemized deductions, an employee may claim withholding allowances in addition to the regular Federal withholding exemptions.   These allowances are designed primarily for employees who anticipate having large itemized deductions for a taxable year and wish to have the resulting lower Federal income tax liability in the amount of Federal taxes withheld from wages.

 

BUD 3.1.4 Additional Withholding

 

To increase the amount of withholding for Federal or State tax to an amount greater than the amount based on the number of exemptions claimed, the employee must enter the specific additional dollar amount to be withheld each pay period in the appropriate block on the W-4 and NC-4 forms.

BUD 3.2.1 General
 

To ensure timely and accurate payments, all payroll documents such as (e.g. personnel forms, contractual service agreements, dual employment forms, etc.) should be turned in to the payroll office with all substantiating paperwork on a timely basis.

 

BUD 3.2.2 Due Dates
 

The due dates are the deadlines for the payroll office to key  information directly online to Central Payroll in Raleigh for payroll check processing.

 

BUD 3.2.3 Personnel Processing
 

All personal forms which require processing through the Personnel Office should be submitted sufficiently in advance of the Payroll Office deadline to allow for processing and transmittal.

 

BUD 3.2.4 Schedules
 

Any additions, changes, or deletions to a payroll must be in the Payroll Office by the dates indicated below:
 

	Due Date	Pay Date
Temporary Employees and Contractual Service Agreements	4/25	5/13
	5/25	6/15
	6/27	7/15
	7/25	8/15
Regular Employees, Longevity, Shift Premium, Short-Term Disability, Contractual Services for regular employees, Special Separation Allowance for Sworn Law Enforcement Officers	5/2	5/31
	6/1	6/30
	7/1	7/29
	8/1	8/31