Policy Statement

PAY 1.1 Introductions

The 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 recordkeeping 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.

PAY 1.1.2 Location

The Payroll Office is located in the Carlton J. Barber Admin. Building. Lower level rooms 6A, 6C, and 6D, Payroll Supervisor: Alfreda Chance Address: Room 6D Carlton J. Barber Admin. Building, Phone Number: (910) 672-1092, Fax Number: (910) 672-1492. E-mail: alchance01@uncfsu.edu.

PAY 1.1.3 Assistance

Please contact Sharon Hawley at (910) 672-1350 with any month end employee payroll-related questions. For Bi-Weekly student payroll matters, please contact Patricia Baldwin at (910) 672-1093.

PAY 1.2 Organizational Responsibilities

PAY 1.2.1 Payroll Department

Payroll Supervisor - reports to the Controller

The Payroll Supervisor is responsible for the following:

The supervisor establishes, monitors, and develops procedures to ensure sound and effective payroll operations.
The supervisor oversees and supervises the overall activities and routine operations of the Payroll Department. PAY 1.2.2 Payroll Accounting Section

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

Computing salaries for all employees based on PD 105's and banner web time entry.
preparation and verification of payroll data in banner for end of month (Longevity, Shift Premium, Short-Term Disability, Law Allowance, flat rate temporary and regular Monthly payrolls), Summer School and Summer Camps
Preparation of checks for distribution on campus.
processing of all payrolls by the determined deadlines
verification of payroll reports (total for month end and year to date)
payroll deductions - statutory and non statutory
verification of salaries for employees for various agencies
Payment by FSU checks for garnishments such as child support, default educational loans, IRS, NC Dept. Of revenue, County Taxes, Bankruptcies and City Taxes.
Verification of wages for hourly and work study students.
distribution of payroll checks (Bi-weekly and monthly payroll checks)

PAY 1.2.3 Organization Structure - for the Payroll Office

As part of the University business organization, the Payroll Office reports to the Vice Chancellor for Business and Finance.

PAY 2.1 Payrolls Processed

PAY 2.1.1 General

The University Payroll Office processes the following payrolls:

Monthly - end-of-the-month
Bi-weekly
Summer School

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

All EPA (Exempt from the State Personnel Act), SPA (Subject to the State Personnel Act), and temporary flat rate employees are paid on the last working day of the month.

PAY 2.1.3 Monthly Payroll - Bi-weekly

All temporary hourly rate employees, work study students and graduate assistants are paid bi-weekly each month.

PAY 2.1.4 Miscellaneous Payrolls

The following is a list the miscellaneous payments processed on month end Payroll

Longevity
Disability

PAY 2.1.5 Summer School

All summer school faculty and graduate assistants that teach during the summer sessions are paid on the last day of the month July and August.

PAY 2.1.6 Summer Camps and Program All employees working with camps and summer programs during the summer are paid Bi-weekly by the Payroll Department.

PAY 2.2 Payroll Checks and Direct Payroll Deposit Stubs- Distribution

PAY 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 Bi-weekly.

PAY 2.2.2 Payroll Checks Distribution - Faculty and Staff

All employees are required to elect direct deposit for salary payment and can access their direct deposit notification through banner self service.

Anyone wishing to receive manual check must complete a waiver to request exemption from this requirement. Please contact the Payroll Office with question regarding waivers. Employees approved for a direct deposit waiver receive a manual check from the Payroll department on payday. Checks not picked up on pay day are mailed the following day to the address on file in the Payroll department.

PAY 2.2.3 Payroll Check Distribution - Students

Student and hourly temporary employees are paid Bi-weekly on Fridays.

All employees are required to elect direct deposit for salary payment and can access their direct deposit notification through banner self service.

PAY 2.2.4 Missing Payroll Checks

When an expected payroll check appears to be missing from the checks disbursed 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.

PAY 2.2.5 Unearned Payroll Checks

If an employee is not entitled to a payroll check or direct deposit stub, the Human Resources Office must inform the Payroll Office immediately. An incorrect payroll check must be returned to Payroll in order for them to reissue a corrected check.

PAY 2.2.6 Undeliverable Payroll Checks

If a payroll check cannot be distributed to the payee, it will be kept in a secure location under lock and key within the Payroll Office while attempting delivery.

PAY 2.2.7 Report Lost or Stolen Checks

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

PAY 2.2.8 Check Replacement Request

The employee must inform the Payroll office of stolen, misplaced or lost checks in order to be placed on the monthly check adjustment run. If the original check is received by the individual after the adjustment check run has been completed it is no longer valid and must be returned to Payroll to be VOIDED in the system.

PAY 2.2.9 Stop Payment

After the Payroll Office acquires the necessary information, a Stop Payment Notice on the lost or stolen check is sent to Shared Service. 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. If a replacement has already been requested, the stop payment for the original check is in effect and the original check will not be honored by Shared Service.

PAY 2.2.10 Employee Notified

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

PAY 2.2.11 Replacement Check

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

PAY 2.3 Payroll Deductions

PAY 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:

PAY 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

PAY 2.3.3 FICA

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

PAY 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.

PAY 2.4 Earnings Statements, W-2 Forms

PAY 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.

PAY 2.4.2 Mailing Address

All employees' can receive their W-2 through banner self service or receive a paper copy in the mail 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, the W-2 will be mailed to the address reflected in the Human Resources Office records.

PAY 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.

PAY 2.5 Direct Payroll Deposits

PAY 2.5.1 General

Direct payroll deposit service is available to all employees and students 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.

PAY 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.

PAY 2.5.3 Implementing Direct Deposit

Upon submission of the completed Direct Payroll Deposit Authorization to the Payroll Department, the following time frame must be allowed before the new direct payroll will begin:

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 pre notification procedures required by the participating banking institutions.

PAY 2.5.4 Changes

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

PAY 2.5.5 Cancellations

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

PAY 2.6 Dual Employment

PAY 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).

PAY 3.1 Employee's Withholding Allowance Certificates, Forms W-4 and State NC-4

PAY 3.1.1 Procedure Description

The Employee's Withholding Allowance Certificates (W-4 and NC-4) are used to indicate the number of personal exemptions (Federal and State), the employee's choice of Federal tax schedule, and the additional Federal withholding allowances or the additional Federal and /or State withholding allowance and schedule the employee wishes to claim.

PAY 3.1.2 Completing Forms W-4 and NC-4

Print or type the name and address clearly on W-4 and NC-4 forms to ensure correct processing. Enter the social security number exactly as it appears on the social security card.

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

PAY 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.

PAY 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.

PAY 3.2.1 General

To ensure timely and accurate payments, all payroll documents such as personnel forms, contractual service agreements, dual employment forms, etc. should submitted to the Payroll Office with all substantiating paperwork on a timely basis.

PAY 3.2.2 Due Dates

The due dates are the deadlines for the payroll office to key information directly online to UNC Payroll Shared Services for payroll check processing.

PAY 3.2.3 Personnel Processing

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

PAY 3.2.4 Schedules

Payroll calendars are available on the Banner Payroll Project webpage located at http://www.uncfsu.edu/controller/payroll/banner-payroll-project

Controller's Office

Policy Statement