Payroll 101 Training. Summer Finance Conference July 2015

Transcription

1 Payroll 101 Training Summer Finance Conference July 2015

2 Topics Duties and Responsibilities Work Assignments and Procedures Timesheet Procedures Payroll Reporting Procedures Payroll Process Why It s Important Payroll Resources Payroll Checklist Q & A

3 NHCS Administrative Payroll Manual The manual is a resource for Administrators and Payroll Associates Please keep a link on your desktop as a quick reference for your questions

4 Introduction Payroll Software: SUNPAC Payroll System This payroll module of our financial software is used to process all employee paychecks. TACS New Time and Attendance Capture System Use to create timesheets and record leave for exempt, non exempt and substitutes. Exempt and substitutes are new this year SPEED School Payroll Entry and Edit System This TRA product is used pull time from TACS for approval prior to the upload into the payroll system.

5 Duties and Responsibilities Supervisor Duties Procedural Oversight Schedule and Monitor Work Timesheet Approval Employee Training Assign a payroll back up and ensure they are adequately trained: This was an issue at several schools last year Backups need an opportunity to practice skills throughout the year

6 Duties and Responsibilities Payroll Operator Duties Training Monitor and Maintain Payroll Records Key Subs, Leave Data, and Extra Pay Requests Primary school resource for payroll questions Employee Duties Follow work schedule and leave reporting requirements Non Exempt: Follow Timekeeping Requirements

7 Work Assignment Procedures Definitions: Fair Labor Standard Act (FLSA): Federal law that sets minimum wage and overtime pay standards for covered employees. Exempt Employees: Non Covered employees are exempt from the FLSA and not entitled to minimum wage protection or overtime standards. Non exempt Employees: Covered by FLSA and must comply with all timekeeping requirements. Certified Staff: Licensed staff paid on the State s Certified Pay Schedules. All certified staff have been determined to be exempt by Human Resources. Classifed Staff: Other non licensed public school employees. While many classified positions are nonexempt, some are exempt.

8 Work Assignment Procedures Annual Extra Duty Assignments: Reserved for exempt, certified staff Extra Duty Stipend Rates on website Payroll Supervisor will request assignment listing at beginning of year and again in the spring to identify changes These stipends are paid in May

9 Work Assignment Procedures Community Use Assignments: Principals must complete Community Use form located on the NHCS website and submit to Payroll Supervisor prior to working. Paid at a separate rate and budget code All employees with community use assignments are set to earn paid overtime rather than comp time

10 Work Assignment Procedures Compensatory & Overtime Earned at the rate of time and one half when physical time worked exceeds 40 hours Earned at straight time rate if time sheet total exceeds 40 but not physical hours worked: Usually due to use of leave or holidays during the same week All hours that an employee is suffered or permitted to work are compensable: Employer knows or has reason to know the employee is working.

11 Work Assignment Procedures Compensatory & Overtime Should be pre approved by Supervisor Only applies to non exempt staff: HR publishes list by position Balance is shown in hours in TACS/SPEED. Compensatory Systems are not allowed for exempt employees

12 Work Assignment Procedures Comp Time: Employees must be allowed to use within a reasonable period: Recommended to use the time earned within 30 days, but no later than the last day of the school year. A supervisor may require employees to use their comp time prior to using their annual or bonus leave days, but not sick leave. If not used, the comp balances carry over to the next year. Comp balances in excess of 240 hours, or any comp balance payouts upon termination or transfer will be paid from the school or department overtime codes. Balance should be monitored monthly by the Supervisor.

13 Work Assignment Procedures Overtime: Approval should only be given if overtime funding is available. Supervisors may request that specific employees be set up to be paid overtime if funding available. Employees with Community Use assignments will be automatically set up to earn overtime. Custodial overtime should only be approved to cover vacancies or community use. Please note that excessive overtime unrelated to vacancies or community use may be charged to the school s budget.

14 Work Assignment Procedures Leave Benefits: Leave may only be earned or used by permanent full time or part time staff(20 hours or more) An employee must be in earning status to use leave earned Leave Request Forms Require Supervisor approval Holidays are only paid to those employees who earn benefits

15 Work Assignment Procedures Leave Benefits: Leave Balances are maintained on the NHCS payroll system in days, except for comp time which is maintained in hours. The TACS system shows the leave used in hours rather than days. Absences exceeding 10 consecutive days: Required to request a Leave of Absence Substitutes are not provided for Child Involvement Leave.

16 Work Assignment Procedures Use of Leave: Sick, Annual, Bonus and Comp Use in whole or partial hours Personal and Extended Sick Leave Use in half or whole days Built in Annual Leave Days: Required for 10 month staff May use Annual Leave, Bonus Leave or Comp Time May not use Sick or Personal Leave Employees requiring a sub, including EC and Pre K TA s, may not use Annual Leave, Bonus Leave, or use Comp Time during student days.

17 Timesheet Procedures Documentation of Time Worked: Required use of TACS by non exempt employees to create a timesheet of their time worked. Work Week: From Saturday 12:00 a.m. through Friday 11:59 p.m. Manual timesheets: Only use if staff are working away from the system (field trips, workshops) Employee Time Exception Logs: Use when network is down or if employee forgets to clock in/out Monitor Logs for inappropriate use

18 Timesheet Procedures Documentation of Leave Time Enter employees absence for exempt and nonexempt using leave card daily. New Include Substitute Info. TACS now allows a substitute to be attached to employees absence on same leave card. Search for substitutes name and select appropriate job description based on type of absence.

19 Timesheet Procedures Documentation of Leave Time: Time Corrections: Prior to data transfer Key in TACS with proper documentation Changes reflected on approved timesheet Run Substitute List Report (NEW) After Data Transfer: Submit Time Correction Form to Payroll Keep on file with timesheet System authorized forgiven time Key for hourly only to ensure correct pay

20 Timesheet Procedures Documentation of Time Worked: Leave Adjustments for unapproved leave: Document leave used without approval to Supervisor Alarm Calls: Employees should not clock in Key actual time with minimum of 2 hours Contact payroll if same week as forgiven time Timesheet Approval: All must be printed and signed by employees and supervisors

21 Payroll Reporting Procedures Recording Absences and Leave : Record absences in TACS for exempt staff (NEW): Select Leave Type and Leave Reason Codes from drop down menus. A listing of Professional Leave Codes is provided in APPENDIX D. Be careful in selecting codes: Codes determine pay rate for subs Different rates for Subs for Teachers, TA s as Subs, and Subs for TA s Record Absences in TACS for non exempt staff. Select Leave Type and Leave Reason Codes from drop down menus.

22 Payroll Reporting Procedures Recording Absences and Leave: Mass Posting Option: Required use for all Holidays and Built in Annual Leave Days in TACS. Adjust for any employees without adequate leave. Holidays need to be adjusted for those not eligible for benefits. Monitor leave balances on a monthly basis. Advancing sick leave or annual leave for absences with a negative balance must be approved by the Principal/Supervisor and may not exceed what the employee will earn for the year.

23 Payroll Reporting Procedures Professional Leave Procedure: If no sub, key the absence If sub is needed: Submit original Professional Leave Form (PLF) to appropriate budget manager If absences are taken before approval is obtained, code to school s staff development budget (PRC 806) code 54/16. Key using applicable sub sign in sheets on a daily basis.

24 Payroll Reporting Procedures Substitutes: Sign In Process Key in TACS or Sub Pay Request Check the box Include Substitute Info on the employee leave card. A new drop down box will appear. Select box use absence hours or manual hours. Remember subs are paid in ½ and whole day increments. Depending on the absence hours of the employee will decide which box to select. Enter start and end date for sub. Search on name, and select the appropriate sub and job description. Long Term Subs: Key absences in TACS Paid on EOM Calendar No leave, holiday pay or other benefits Key 07 dock for all absences Subs may be attached to absences

25 Payroll Reporting Procedures Athletics: The Athletic Supplement Request form shall be submitted electronically to the Payroll Supervisor by School Athletic Director/Coordinator by Sports Season (fall, winter and spring) Send by due dates indicated on forms Approved by the Principal Include employee name and ID number for each coach Report changes in assignments to payroll

26 Payroll Reporting Procedures Report Extra Duty Pay 3 Types: Annual Extra Duty School Assignments: Occasional Extra Duty and Extended Employment: Report to Payroll using Request for Extra Pay Include type of duty, budget code and approval Indicate type of payment Additional Assignments paid on hourly basis: Required to clock in/out include: Tutors Driver Education Summer School and Summer Camps

27 Payroll Reporting Procedures- General Fund Reimbursements: Allowed for Subs or Extra Duty Assignments Code subs in TACS to program 509 Code Extra Duty Request to Program 509 Receive Monthly Reports from Finance Review based on data submitted for payment Resolve Discrepancies with Payroll Associate Send check to Finance for Reimbursement Check should reference 509 expenses

28 Payroll Reporting Procedures Payroll Change Reports : Used to verify changes during pay period and absence period Report new employees, resignations, transfers, and leaves of absence Subsequent changes which affect the Absence and/or Pay Period should also be submitted immediately to prevent overpayments.

29 Payroll Reporting Procedures Payroll Schedule: Payroll Processed by Run Type: TCH, YRE, IBH, WEC, EOM, HR Each Run has a Pay Schedule Posted on Website Shows the following data for each: Pay Period Pay Date Date Range in Pay Period # of Days Paid Absence/Timesheet Date Range Payroll Due Date

30 Pay Schedule for TCH Run Pay Date Date Range in Pay Period # of Days Paid Absence / Timesheet Date Range SEPT 30 SEPT 17 OCT AUG 15 SEPT 11 Absence Date Range Pay Period Aug 15 Sep 11 Sep 19 Sep 30 Prepaid Days Oct 19 PAY DAY

31 Payroll Reporting Procedures Payroll Reports Due Date: 1. TACS changes Must be finalized by Noon. 2. TACS data will be transferred to SPEED at noon 3. SPEED Once notified you can approve in Speed and if any changes are needed they must be made prior to 2 p.m. 4. When SPEED data is approved, a Principal s Report will automatically print showing all data. SPEED must be approved after the TACS transfer. 5. You may continue to key in TACS. Do not key in SPEED unless told to do so by your payroll contact at central office.

32 Payroll Process Why it s so Important Steps taking by Central Payroll After the Pull Run excess absence reports. Must adjust any absences that cause comp time or overtime. Run duplicate sub reports. Find errors where the same sub has been keyed either at the same school or two different schools Research errors from the interface absences keyed to employees that don t earn. Over key hours. Off payroll Key Extra Duty pay sent by schools/departments Key Manual Subs Key Leave for leave of absence employees off payroll

33 Record Keeping Record Keeping: 3 years on file Records should include timesheets, leave requests, and all related documentation used in the processing of payroll. Files should be maintained by month in a consistent manner

34 Payroll Operator Backup Each School & Department must have a designated payroll back up trained by the Payroll Operator and have access to payroll software. The Back up Payroll Operator should: Assist in payroll preparation Be notified of planned absences and pending deadlines. The designated back up name should be submitted to Payroll Supervisor Notify the Payroll Department if the Payroll Operator will be absent on the day payroll data will be transmitted

35 Payroll Audits On a rotating schedule the Internal Auditor will audit the time sheets at each location throughout the year. This audit will include review of: Timesheets Leave Forms Absence Reports and Sub Reports Any exceptions will be reported to the administrator over that location.

36 Employee Training Checklist Provide Annual Training for all staff Cover Topics on Training Checklist Share Resources in Appendix A

37 Appendix A: Payroll Resources Manuals : Payroll/SPEED/TACS State Benefits and Employment Policy Manual State Salary and Benefits Manual NHCS Human Resources Handbook Board Policy 6115 Salary Schedules Payroll Forms Operator and Employee

38 Appendix B: Payroll Checklist Daily Weekly Monthly Use as scheduling resource to help ensure duties are completed and deadlines are met.

39 Payroll Manual NHCS Administrative Payroll Manual is accessible on the Finance Website under manual section Payroll Operators and Principals may sign on using network user name and password

40 TACS Reports Daily Missing Timecard Worksheet TimeCard Review View/Edit Time Worked Substitute List Report Employee Absence List Report Pending Absence Report Total Hours by Employee