PAYROLL PROCEDURES FY

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1 PAYROLL PROCEDURES FY

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3 Volusia County Schools Payroll Mission Statement The mission of the Payroll Department is to ensure that all employees are paid according to approved payroll and salary schedules and that necessary data, records, and reports are maintained and submitted in compliance with acceptable business and regulatory standards. The payroll staff is dedicated to providing quality customer service through a commitment to excellence and continuous improvement. 1

4 Table of Contents Page Center-Level Payroll Contact Duties and Responsibilities 3 Verify Staff Assignment and Employee Work Status Report and maintain employee leave and attendance information Understand how employees are classified and paid Review check and/or direct deposit reports Disseminate payroll or other HR information or publications to employees Resources Employee Payment Classifications and Definitions 8 Exempt vs. Non-exempt Volunteers Payment definitions Extended time Overtime and weighted average Compensatory Time Flex time Timekeeping Requirements 10 Sign-in sheets Flex time and Compensatory time Compensatory time Use and Accrual Leave Information 15 Accruals Usage types and reasons Leave Payments Workers Compensation Substitute Teacher Payment Procedure 26 SEMS/SFE times Salary Distribution (Budget Codes) Close Dates Payroll Invoices 28 Established procedures Points to remember Payroll Processing 30 Basic Overview Detail Reporting and Verification Web Payroll Department Reports Employee Information 72 e-portal Pay Stub Information Direct Deposit Form Payroll Contacts 82 2

5 Center Level Payroll Contact Duties and Responsibilities The Payroll Manual was designed to be a reference for current center level payroll contacts as well as a training tool for the office specialist who is just learning the requirements of payroll processing. As you are well aware, the time and effort required to verify and report payroll information can be quite extensive. However, every piece is essential to ensure accurate and timely payment of salaries for our employees. Verify Staff Assignments One of the most crucial cial steps to ensuring proper payment to your employees ees is verification of position and assignment information. This includes Position codes Start t and end dates Number of hours per day (allotment) Number of months Pay Type Tools available for verifying this information include: Staffing Allocation Current Staffing Summary Budget report VCS report # 1210A Current Payroll Employee Assignments Report- (Web report under payroll processing) Payroll Time Reports VCS report # 2500 Changes or discrepancies in assignment information should be reported promptly to the Human Resource Department. Those occurring in a current pay period should also be reported to the payroll department if the changes have not been made to the assignment by the payroll close date. 3

6 Center Level Contact Duties and Responsibilities Verify Employee Work Status Work status refers to whether an employee is on duty and on what work schedule. Status changes include: New Hires Transfer - position or location Change in hours per day Termination Leave of absence Leave usage and time worked Worker s Compensation The first five items are reported to the Human Resource Department via a Notice of Personnel Action (NPA) or Notice of Employee Termination (NET) and to payroll by . The last two categories will be discussed in more detail in later sections of this manual. ***Terminations, leave of absences, or extended unpaid leave should be reported to payroll as soon as you are aware of the impending status change or leave. Adjustments to leave earned and remaining contract due may be necessary to avoid a salary overpayment. *** Report and maintain employee leave and attendance information Detailed instructions ti and examples are provided d in later sections of this manual, but below is the general workflow for employee time and attendance: Time Sheets and Leave Request Forms are signed by the employee and the site administrator. Required information submitted to payroll by the established close date. Payroll generated time reports are then created and made available through VCS reports summarizing the data received and listing the employees with time worked and leave used during the pay period. Time reports are verified by the payroll contact and discrepancies reported to payroll immediately. 4

7 Center Level Contact Duties and Responsibilities Understand How Employees are Classified and Paid A thorough understanding of pay types, payroll schedules, and policy is also essential for accurate payroll processing and effective communication with your employees and site administrator concerning payroll requirements and adjustments. Employees are paid under a variety of positions most of which are represented by one of three labor unions. Many payroll procedures and requirements can be found in union contracts. All contracts and policies can be accessed though the district web site. AFSCME American Federation of State, County and Municipal Employees This labor union represents a large group of employees. Some of the positions represented include custodians, school way café, campus advisors, drivers, and mechanics. A full listing of positions can be found in the union contract. Title codes for positions covered under the AFSCME contract begin with a 5. VESA Volusia Education Support Association This union represents office specialists and paraprofessionals. Title codes begin with a 4 VTO - Volusia Teachers Organization All instructional ti positions title codes begin with a 3 Payroll and other employment information for employees in positions that are not represented by union contracts may be found in district policy. Payroll Schedules a set of payroll schedules is approved annually and are accessible through our payroll web site. Employees should have access to these schedules at all times. Information includes: Pay Types Pay periods with associated close dates and pay dates Holidays and work day calendars Check values and cumulative difference in salary paid and salary earned New or rehired employees are sent a Payroll Orientation packet once their records have been processed by the Human Resource department. Included in the packet is their Payroll Schedule with salary information. Also included are deduction forms and a Direct Deposit application. Employees should be confident they are being paid correctly and an understanding of how regular checks are calculated and why overpayments and underpayment occur during the year is crucial. Reinforcement from the employee s site based payroll contact helps to build this confidence. 5

8 Center Level Contact Duties and Responsibilities Review Check and Direct Deposit Report State audit guidelines require that the person submitting payroll information is not the same person distributing checks this is a fraud protection measure. However, you should review the reports before handing them over to the person responsible for distribution. Although many miscellaneous payments may have been processed that you were not familiar with, you should ensure that all employees have received a payment and that the amounts are reasonable. Any significant increase or decrease in regular salary payments that has not already been communicated to you from payroll should be questioned. Contact payroll immediately if you notice an amount that does not make sense to you. Disseminate payroll or other HR information or publications to employees In a district as large as Volusia County, effective and efficient communication is sometimes difficult to achieve and we rely heavily on the payroll contacts to relay district information to employees. Each pay period a time report is created displaying i assignment information such as allotment, t hourly rate, and period rate as well as time worked and leave activity. Employees often have questions concerning pay rates or leave used and we will refer them to their payroll contact for this information. Discretion is always a big part of disclosing individual payroll information and you know the employees at your site. In some cases, we may send an notification that should be posted or forwarded. Occasionally, we will send information with the payroll checks to be distributed to each employee. We realize this can create additional time and effort and we try to limit these attachments. 6

9 Center Level Contact Duties and Responsibilities Resources Many payroll procedures are developed over time based on the needs of the district, i t the capabilities of the payroll software, and the rules and laws established in various contracts and legislation. The following is a list of resources and web addresses you should be familiar with: Union Contracts available through VCSB home page under For Employees Leave Policy # 417 covers all leave policies and procedures for non-bargaining positions. If a particular leave issue is not addressed in union contracts, then policy will apply to these positions as well. Also available under VCSB home page under School Board Wage and Labor Laws areas of ffederal and dstate t wage and dlabor law that tpertain to district payroll procedures are usually addressed in payroll training, however, if you or any employee is interested in researching the law, the Department of Labor has an excellent web site at Florida State Statues much of the contract and policy language is taken directly from state statute and will normally reference the pertinent sections. You can view statues through Online Sunshine at Chapters address the most common payroll questions. State Board of Education, Administrative rules Parts of section 6A-1 are helpful in defining leave and providing guidance for other payroll procedures. Internal Revenue Service employee forms and information such as form W-4, 4W5 W-5, and individual tax guidelines and calculation examples can be accessed directly through the IRS web site 7

10 Employee Classifications and Payment Definitions The Department of Wage and Labor has specific guidelines for determining an employee relationship and classification. The following are basic definitions and payment requirements. EMPLOYEE CLASSIFICATION Non-exempt: Nonexempt employees are covered under the Fair Labor Standards Act (FLSA) for minimum wage and overtime purposes. Nonexempt employees must be paid at least the minimum wage for all hours worked and an overtime premium for hours worked over 40 in a workweek (Monday through Sunday). Covered positions include but not limited to most non-teaching, non-administrative categories, such as those represented under the AFSCME and VESA contracts or substitutes. The status of exempt or non-exempt is listed on the official job description for the position. Exempt: Exempt employees are those who hold positions the FLSA defines as exempt from the requirement to be paid overtime for hours worked in excess of 40 per workweek. Exempt status is not based on the position title; the job duties and salary must meet the tests of the exemption. Exempt positions include, but are not limited to, executive, administrative, and professional employees such as instructional staff and highly skilled computer professionals. Substitute Teachers are exempt providing they are engaged in student instructions. The status of exempt or non-exempt is listed on the official job description for the position. Volunteers: Individuals shall be considered volunteers only where their services are offered freely and without pressure or coercion, direct or implied, from an employer. Non-exempt employees must be paid for all additional time performing duties that are similar to their regular job and may not volunteer their services under these conditions. Verify eligibility with the Human Resource Department before allowing an employee to work as a volunteer. Other classifications such as independent contractors or leased employees are handled through the district Finance department and will not be included in the payroll discussion. 8

11 Employee Classifications and Payment Definitions PAYMENT DEFINITIONS Extended Time Payment for hours worked over the employee s normal scheduled hours (allotment) up to a maximum of 40 total work hours in a given workweek (Monday through Sunday). Sick leave, personal leave, annual leave, and paid holidays are considered hours worked for extended time purposes. The rate for extended time hours is the same as the regular hourly rate for normal work hours. Flex Time Time off in the same workweek - If, due to additional time worked, the employee is given time off within the same workweek, then the time off is one hour for each extra hour worked. This is permissible, as opposed to an hour and a half for each extra hour worked, because it is within the same workweek and the employee will not work over forty hours during that week. The employee and administrator should agree in advance to this arrangement. Although there are instances when comp time could be earned for non-overtime hours, managing this presents a number of issues and is not an approved procedure. Flexible scheduling should be used instead. For part time non-exempt employees, flex time may cross work weeks provided no time worked in one week exceeds 40 hours and employees receive at least minimum wage for the hours worked in the week. Flex time for non-exempt employees may only be used during the employee s normal scheduled work year. Overtime Payment for hours worked over 40 in a given workweek. Sick leave, personal leave, annual leave, and paid holidays are considered hours worked for overtime purposes. p The rate for overtime is 1-1/2 times the regular hourly rate of pay. Compensatory time would be earned at 1 1/2 times the number of overtime hours worked. Both overtime and compensatory time are calculated at the end of each week (Monday through Sunday). Weighted average (blended rate) Employees may work in two or more regularly established positions provided the sum of their scheduled work hours does not exceed 40 during the workweek. If an employee works more than 40 hours in the workweek, the overtime rate is based on the weighted average (or blended rate) of all jobs. Payment for overtime based on a blended rate must be submitted on payroll invoice. Contact payroll for assistance. Compensatory Time (comp time) Compensatory time off instead of cash overtime pay must be granted at a rate of not less than 1-1/2 hours for each overtime hour worked. Annual leave, sick leave, and paid holidays are considered hours worked for overtime purposes. Comp Time used plus hours worked cannot exceed the employee s normal daily allotment. Comp Time used cannot be included in total hours to determine overtime. The requirement that overtime must be paid (or compensatory time credited) after 40 hours may not be waived by agreement between the employer and a non-exempt employee. All overtime or compensatory time must be approved in advance by the site supervisor. 9

12 EMPLOYEE TIMEKEEPING REQUIREMENTS 1. All employees, exempt and non-exempt must sign in and out daily and are expected to arrive and depart at the time specified by the district or complete the appropriate leave request form for absences. Signing in and/or out in advance is not permitted. Sign-in sheets must be initialed by the employee at the end of his/her work week. Employees must sign for leave used within five (5) working days after they return to work, according to state statute. Scheduled work time that is not recorded on the sign-in sheet and is not covered by a signed approved leave form will be considered unpaid non-work time until hours worked are verified and recorded or an appropriate leave form is completed. 2. Non-exempt (hourly) employees: Seven Minute Rule: To simplify time keeping procedures and the calculation of overtime or compensatory time, employees using standard d sign-in i sheets may sign in or out on the nearest quarter hour using the seven minute rule. The seven minute rule means the sign in or out time must be within seven minutes (no fractions) of the next quarter to round up. Employees should, however, make every effort to begin and end actual work at the appropriate times. Employees must sign out for time away from duties for uninterrupted lunch breaks of 30 minutes or more 3. Overtime or compensatory time hours must be approved in advance of actual time worked. Non-exempt (hourly) employees shall not perform work at home without the supervisor s approval in advance. Non-exempt (hourly) employees cannot volunteer or perform regular duties without compensation. 4. Supervisors shall review and approve all time sheets, time cards, and leave request for each pay period. 10

13 Sign-in Sheet Sites may develop sign-in sheets to accommodate individual needs, however, the following information must be listed for audit purposes: dates (including year); site name and Timekeeping Requirements number; employee name as it appears on their job record; employee signature or initials; and administrator i t signature and date. Standard d sign-in i sheets are available in excel format through Payroll web site under payroll related forms. 11

14 Timekeeping Requirements Conditions For Compensatory Time Use And Accrual Compensatory Time Accrual For full time non-exempt employees, compensatory time may be earned for time worked over 40 hours in the work week, Monday through Sunday, in accordance with Federal Wage and Labor Law. Earned time need only be recorded in the payroll web application after the end of the work week, when total hours and minutes are determined. Agreement A t before work - In order to give compensatory time off instead of pay, there should be an agreement between the employer and the employee before any work is done. The collective bargaining agreements allow the use of compensatory time, but do not mandate it. Reasonable period of time to take time off - Once comp time is requested, an employee must be allowed to use the leave within a reasonable period of time, considering the employer s work schedule, emergency staffing requirements, and available substitutes. Employees can be required to use comp time - Employees must use comp time before using regular leave time for an approved absence. (Exception: Comp time may not be used in lieu of annual leave on mandatory close dates). Comp time should be used within a reasonable period of time, preferably during the pay period immediately following when it was earned. Payment on termination - If employment is terminated for any reason, the employee must be paid for all compensatory time owed at the rate of pay in effect for the employee at termination or the average rate over the employee s last three years of employment, whichever is higher. If the employer pays cash for accrued compensatory time at any other time, the pay must be based on the employee s regular rate when the payment is made. Transfers an employee who is transferred retains all earned but unused compensatory time. This balance does not transfer automatically. The transferring from school will need to the employee s balance to the new school. The new school will need to enter this balance under earned in the Comp Time screen with a note Balance transferred in from (the prior school name). Maximum compensatory time accrual - employees can accumulate up to 100 hours of compensatory time off. Any overtime or double time worked beyond that point must be compensated for in pay. Remember hours credited as comp time are based on 1.5 times actual overtime hours worked; An employee who works 20 hours of overtime would accumulate 30 hours of comp time. 12

15 Timekeeping Requirements Calculating and Recording Compensatory Time Calculating comp time earned: Total all hours and minutes for the work week, including gpaid holidays and paid leave. Example 1: Monday, June 8 through Sunday June 14 with one hour lunch. Day of the week Actual Time Sign In/Out Time Compensable Time Mon 7:47 to 5:09 7:45 to 5:15 8 hours 30 minutes Tues 7:55 to 5:15 8:00 to 5:15 8 hours 15 minutes Wed Sick Leave 8 hours Thru 8:02 to 5:20 8:00 to 5:15 8 hours 15 minutes Fri 7:59 to 5:27 8:00 to 5:30 8 hours 30 minutes Total: 40 hours 90 minutes = 41 hours 30 minutes = 1.50 overtime hours hours x 1.5 = comp time hours earned for week ending Sunday, June 14. Recording comp time: No overtime or additional comp time should be earned during a week when comp time is used provided total actual work hours do not exceed 40. Example 2: Same as Example one except Monday. Day of the week Actual Time Sign In/Out Time Compensable Time Mon 7:47 to 12:03 7:45 to 12: hours worked 3.75 hours comp time Total 40 hours 75 minutes = 41 hours 15 minutes. Since comp time was used on Monday, no overtime is earned for this week. Comp time needs to be adjusted to 2.50 hours for a total of 40 hours this week. 13

16 COMP TIME RECORD Below is a paper pp form available through the payroll py web site for recording comp time activity. These hours must be posted to the Comp Time Screen in the Payroll Processes web application. An administrator must approve overtime hours worked and comp time hours accumulated and used. REMINDER: Hours worked over 40 must be compensated at 1.50 times. The overtime amount is to be posted to the Comp time screen. The cash out value is based on total hours at straight time rate. 14

17 Leave Information Many of the questions we receive in payroll concern how and when leave is earned and used. In most cases, information in the collective bargaining agreements will answer these questions. Where provisions are not addressed in the collective bargaining agreement, the leave provisions stated in School Board policy #417 will apply. In some cases, a more thorough interpretation of the rules or statutes may be required. ACCRUALS SICK LEAVE - All regular full time positions will earn one day of sick leave for each month of employment. - A day of leave is based on the official work day for the position o (allotment) t) and will be converted to hours for update, usage, and balance reporting. - Instructional employees are credited with four(4) days of sick leave as of the first day of employment of each fiscal year; each other employee shall be credited with four (4) days of sick leave at the end of the first month of employment of each fiscal year. - Additional leave is credited at the end of each month thereafter until all leave is credited for the year. - Employees who are transferring sick time from another Florida School District will have one day credited of transferred time for every day credited by Volusia County. - Employees must be in an active position the last work day of the month to earn leave for that month. - Employees who do not work through the end of their fiscal year contract will have accumulated sick leave days adjusted for actual time earned based on the number of months employed. - Employees on unpaid leave, sick bank, or sick family transfer for the majority of the month will not earn sick leave for that month. PAID PERSONAL LEAVE: - A maximum of six days of accumulated sick leave may be used each fiscal year for paid personal reasons. - Although paid personal time shows as a separate balance to allow for tracking, sick leave must be available before paid personal time may be used. 15

18 Leave Information Accruals continued ANNUAL LEAVE - Only full time personnel employed in a 12 month (260 or 255-day) basis will be granted paid vacation, also called annual leave. - Annual leave will be earned as follows: Employees with less than five (5) years of continuous service will earn one day per month of annual leave Employees with five (5) completed years of continuous service but less than ten (10) years will earn one and one-quarter (1-1/4) days per month Employees with ten (10) or more completed years of continuous service will earn one and one-half (1-1/2) days per month - Annual leave days earned are based on the employee s assignment hours and are credited at the end of every month and available for use the first day of the following month. (Exceptions may be allowed during the winter break and at the end of the fiscal year). - Employees on unpaid leave, sick bank, sick family transfer for the majority of the month will not earn annual leave for that month. - Annual leave may not be taken until the employee has been employed six (6) months, except with the approval of the superintendent/designee. Employees who terminate prior to completing six months of service will not earn annual leave. - Annual leave may be accumulated to a total of 624 hours. Employees working less than eight (8) hours per day shall be permitted to accumulate leave on a prorated basis. No hours in excess of this amount may be carried forward from September 30 of each year. 16

19 Leave Information USE The requirement to use all available leave when an employee is absent has been in effect since as early as Since then, a number of exceptions have been allowed due to changes in the law such as FMLA or a review of processes that unduly penalize employees that earn annual leave. Under normal circumstance an employee must use appropriate available leave whenever he/she is absent: Sick Leave for sick purposes as defined in Florida Statutes (sick leave may not be used for paid personal or annual leave reasons) For absences of three work days or more, or absences as to which sick leave abuse is suspected, the district may require a statement by a physician verifying the illness, and/or certifying the employee s ability to return to work. Paid Personal as allowed under contract or policy and approved by the site administrator Annual Leave as allowed under contract or policy and approved by the site administrator (annual leave is available to use for sick or paid personal reasons) All leave should be reported in 15 minute increments with one initial hour minimum for sick, paid personal, or annual. (exception - no minimum for AFSCME employees) UNPAID LEAVE- Leave Type: UNP Reason code: U03 for unpaid sick Reason code: U02 for unpaid personal Reason code: U09 for unpaid annual If an employee is to remain in an active assignment (not a board approved leave of absence), the use of unpaid leave when leave time is still available may only be allowed for the following: Administrative Decision used for disciplinary reasons or when an absence is not properly applied for and/or approved by the site administrator Reason Code: U01..include comment Unpaid personal time for 256-day instructional positions as allowed under the VTO contract Reason Code: U02 Some absences covered under the Family Medical Leave Act (FMLA) Reason Code: U03..include comment Requirements under the AFSCME sick bank before bank days are awarded Reason Code: U03..include comment Social Security Maximum to avoid a reduction in social security benefits due to excess wages Reason Code: U05 Other Job when an employee is temporarily working and being paid under another position Reason Code: U06 Absences under a worker s compensation claim Reason Code: U07 Suspension without Pay Reason Code: U08 17

20 Leave Information USAGE TYPES ALL LEAVES, EXCEPT IN A CASE OF EMERGENCY SITUATIONS OR SICK LEAVE, MUST BE APPROVED IN ADVANCE OF THE DATE OF SUCH LEAVE. SICK LEAVE - Leave Type SCK Paid sick leave may only be approved for the following reasons: Personal sickness including doctor and dentist appointments Accident disability Reason Code: S01 Extended personal illness Illness or death of father, mother, brother, sister, husband, wife, child, other close relative or member of household. - Reason Code: S02-Family Illness - S03 Family Death All or any portion of a leave taken because of a medical disability connected with pregnancy may, at the employee s option, be charged to available sick leave. Sick leave may not be used for standard child care after maternity leave once the employee is able to return to work. Sick leave may not be used for the sole purpose of adoption or placement of a foster child. Sick leave may not be used in place of personal or annual leave. FAMILY SICK LEAVE DONATIONS An employee may authorize his or her spouse, child, parent, or sibling who is also an employee of the school district to use sick leave that has accrued to the authorizing employee, where the recipient has exhausted all of his or her accrued sick leave, excluding any such leave the employee may have received as a participant in a sick leave pool. Such donated sick leave shall not be included in terminal pay. PAID PERSONAL LEAVE - Leave Type PDP Employees may use six (6) of their sick leave days each year for personal reasons. Check individual contracts regarding restrictions on particular dates. Reason Codes: P01-Paid Personal from sick leave balance - P02-religious holiday ANNUAL LEAVE vacation - Leave Type ANL *** The Superintendant may mandate the use of (5) five annual days on specific dates. (Policy 417) Only full time personnel employed in a 260 or 255-day position (12 month) will be granted paid vacation, also called annual leave. Reason Codes: A01-Pre Approved, A02-Not Pre Approved, A03- for Sick/PP The superintendent/designee may establish restrictions on use of annual leave based upon the needs of the school district. Employees working in positions that are less than 12 month, 260 or 255-days will not be permitted to use paid vacation time that was earned in a 12 month, day position. 18

21 Leave Information USAGE TYPES - continued SICK BANK - Leave Type BNK Employees who are bank members may be eligible to receive days from the bank for absences due to a serious illness or injury. In cases of extreme hardship, the bank administrators may grant additional days voluntarily given by other sick bank members. Reason Code: B01-Sick Bank Usage TEMPORARY DUTY Temporary duty leave shall be granted when such duty will cover attendance at required activities, attendance requested by the superintendent, or participation as a representative of the school or the school system. Leave forms are not required for in-county line of duty leave requiring no substitute or reimbursement. The employee should complete the short term leave request sheet at their respective sites. All out of county leave require a leave form with supporting documentation. ADMINISTRATIVE ASSIGNMENT - Normally used when an employee is temporary assigned to another location or position with no change in the responsibility center. Reason Code: T01 DISTRICT MEETING OR WORKSHOP - May be used for any attendance approved or required at a district meeting or workshop. Reason Code: T02 LEGAL PROCEEDINGS for legal proceedings connected with the employee s employment where the employee s interest is not adverse to the interest of the school board; for jury duty; or when the employee is subpoenaed to appear before a public body or commission or other legal body if required by the law to attend. Personal litigation not related to the employee's employment and litigation filed by the employee against the district are excluded from this provision. Reason Code: T03 MILITARY LEAVE up to a maximum of 17 days during any fiscal year if ordered to report for temporary active duty. Reason Code: T04 OUT OF COUNTY (MEETING) may cover a variety of meeting types usually when the employee is requested or required to attend. Reason Code: T05 PROFESSIONAL LEAVE - is defined by the State Board of Administrative Rules as follows:..to engage in activities which will result in professional benefit or advancement Professional leave ordinarily will be initiated by the employee and will be primarily for his or her benefit, or that of the teaching profession, and only incidentally for the benefit of the school board. School Board Policy 417 (II)(E) includes local, state and national meetings, workshops and conferences as types of professional leave. Additional language and/or restrictions can be found in the various union contracts. Employees are limited to no more than ten (10) days of professional leave with compensation in any one school year. Please attach supporting documents to the leave form (example approved registration form). Reason Code: T06 SUSPENSION WITH PAY authorization for use is limited to professional standards directive and or board action. Reason Code: T07 19

22 Leave Information TEMPORARY DUTY continued FIELD TRIP a leave form must be completed for all out of county field trips and in-county if a sub or reimbursement is required. Reason Code: T08 UNION LEAVE specific leave as provided for in the individual bargaining unit contracts and with district approval. Reason Code: T09 STORM used for recording approved paid absences associated with severe storm related circumstances. Must be approved by the superintendent. Reason Code: T10 SHORT TERM IN-COUNTY LEAVE This short term leave request sheet had been used in the district for many years, but was deleted from the forms management file some time ago. This form has been reinstated and is located in the Payroll Web Site under Payroll Related Forms. The intent of this sheet is to reduce the need for a leave request form for temporary duty assignments where no cost to the district is involved such as registration or sub pay. This form may also be used to record evening or weekend time. 20

23 Leave Entries for Plus One Schools Leave Usage with Plus One Time for Teachers ONLY FULL DAY ABSENCES - Teachers should be charged their normal allotted hours for any full day of paid leave during the school year, not to exceed 7.50 hours for the day. PARTIAL DAY ABSENCES Include the plus one time in total hours absent. You do not need to record the plus one hour separately unless all or part of the absence is unpaid. If any leave includes plus one time, put a comment on the leave form includes plus one. Example: Regular Work Schedule: 7:30-2:30, plus one hour 2:30-3:30 Absent the full day *charge 7.50 hours for paid leave, * charge 8.50 hours for unpaid leave hours for appropriate reason code and 1.00 hour to UNP-U11. Plus One absence only: *Leaving early at 2:30 PM: Charge 1.00 hour to sick or paid personal (whichever is appropriate) with plus one in comments. Ifsick/paid personal leave is not available, charge to UNP-U11 Remember: All leave needs to be entered in SEMS/SFE. Leave Usage with Plus One Time for Support Employees ONLY FULL DAY ABSENCES Support Employees should be charged their normal allotted hours (do not include plus one hour) for any full day of paid leave during the school year, not to exceed their allotment. PARTIAL DAY ABSENCES You do not need to record the plus one hour if the time absent is paid leave. UNPAID LEAVE: * If the employee is on unpaid leave, enter time missed in the regular position using the appropriate reason code for the absence and time missed in the plus one position ii as UNP-U11. U11 *If the employee works his/her normal work day, but does not work the plus one time, report the plus one time as UNP-U11. 21

24 Leave Information PART TIME SCHEDULES The site administrator may flex schedules as long as the total amount of time is accounted tdfor correctly. Examples A. Teacher 3.83 hour allotment : Works 7.50 hours on Mondays and Tuesdays and also works 3.75 hours on Wednesday. Example 1: Out on Monday leave entry would be 7.50 hours (NORMAL SCHEDULED HOURS). Example 2: Worked 3 hours on Monday.leave entry would be 4.50 hours. B. Paraprofessional 3.00 hour allotment: Works 7.50 hours Tuesday and Thursday. Example 1: Off on Tuesday. leave entry would be 7.50 hours (NORMAL SCHEDULED HOURS). Example 2: Worked 3.75 hours on Tuesday leave entry would be 3.75 hours. Since this group is non-exempt, exact time is critical. Accounting for proper work time presents an additional challenge when there is a scheduled non-work day for all employees in a given pay type. Example - Monday is a scheduled non-work day. In the previous examples the teacher would need to work a total of hours that week. She/he would need to work 3.75 hours on another day..the Paraprofessional would need to work only 12 hours that week. Work time would have to be adjusted d on either Tuesday or Thursday from 7.50 to 4.50 hours. It is the sites responsibility to ensure that the employee works the proper amount of time and is charged the correct amount of leave time to ultimately equal the allotment. Please include a comment on the leave entry (example: employee works a flex schedule 7.50 hours on day of leave). It is important to note that although we allow instructional and administrative staff to use time by the hour, they are not considered hourly employees so exact time is not as critical. 22

25 Leave Information Leave Payments Year end Sick leave cash out The option to receive payment at a reduced rate for sick leave earned but not used for the fiscal year. The reduced rate is determined by years of service and individual bargaining unit contracts and/or policy. Deadlines for requesting payment are five work days after the last official duty day of the fiscal year for the position that the employee holds. Annual Leave Payout Employees transferring from a 260-day position to one that is less than 260-days may have the option of receiving payment for all or part of accumulated annual leave earned in the 260-day position. However, such payment shall be limited to the number of days by which the employee s work year was decreased. The rate of pay will be based on the hourly rate of the 260-day position at the time of the last annual leave update prior to transfer. Maximum payment is based on current contract or policy limitations. i i Terminal Sick and Annual Leave Payment of accumulated leave to terminated employees is not automatic and must be requested within two years of separation or the employee forfeits payment for this time, however. Terminated Employees (excluding retirees) have the option of leaving hours on file if they plan to return to the district at any time in the future. Upon return, hours previously earned will be reinstated. Employees transferring to another Florida School District may want to transfer sick leave to their new district. Employees are encouraged to check with their new district regarding their policy on transferring of leave. Once leave is transferred out of Volusia county, it can no longer be paid by the district or reinstated if the employee returns to the district. DROP leave payments Upon entering the DROP program, employees have the option of receiving a full annual leave payment (up to the maximum allowed) and begin receiving payments for accumulated sick leave. Sick leave payments py are limited to twenty yp percent (20%) of the sick leave accumulated at the time the employee entered DROP, such percentage being paid in each year the employee is in the program with any balance due upon final separation. All terminal leave payments and DROP leave payments are paid into a tax deferral plan adopted by the school board and then may be paid to the employee in accordance with the terms of such plan. 23

26 Workers Compensation Required Payroll Information Charging Date of Injury If the accident occurs in the first half of the employee s shift, the full day is to be charged as a workers comp day. Report the full day as WCP W01. Submit a copy of the First Report of Injury/Illness to the Payroll Department by the close date for the pay period (must be approved by Anne Marie Wrenn, WC Specialist at ext ). If the accident occurs in the second half of the employee s shift, the employee is to be given credit for working the full day. Additional Time Lost The employee MUST have a doctor s note stating he/she is unable to work. An employee is entitled to 10 days of paid workers comp time per accident not to exceed 10 days total per fiscal year. Report as WCP W01. Time Lost Following the First 10 Days Upon approval, United Self Insured Services (USIS) will pay compensation beginning with the 11th day of absence due to a workers comp injury. An employee has the option of supplementing the amount paid by USIS with their own leave time. To authorize this use of leave, an employee must complete an Authorization to Supplement Workers Compensation Form. Without this authorization, the leave will be charged to unpaid (UNP U07). This form will only need to be completed for the first pay period in which an employee has requested to use leave to supplement workers comp. Send the original to the Payroll Department, retain a copy with your leave form, and give a copy to the employee. If the employee authorizes use of personal leave time, complete the leave form using SCK S07 or ANL A07. The amount of compensation paid by USIS will be deducted from the employee s paycheck so that the combination of payments will equal a normal check. The actual hours charged to the employees leave will be calculated by the Payroll Department and will appear on your time report. Employees Returning To Work The employee MUST have a doctor s note stating he/she is released to return to work (full duty vs. light duty). Once returned, complete the Supplemental Report of Injury form. Send the original to Payroll, copy to USIS, and a copy in the worksite file with doctor s release attached. Follow-up Doctor s Appointments/Therapy Division of Workers Compensation clearly defines workers comp benefits as a benefit payable for employees declared disabled due to work related injury. An employee is NOT disabled if he/she has been released to return to work and must leave for a follow-up checkup. Every effort should be made to schedule these appointments outside of working hours. An employee is to be charged sick leave for any time used during work hours for these visits. 24

27 Workers Compensation Forms H alf G reen Sheet

28 Substitute Teacher Payment Procedure Substitute Teacher Payment Procedures Substitute teacher information will be loaded to the payroll web application daily, but only sub information that is marked as verified in SEMS/SFE will be loaded. For Procedures to Verify Job/s in SEMS/SFE, please refer to the Human Resource section of the HR Manual. SEMS / SFE times Full day substitute teachers will default to the proper number of hours and minutes based on the daily start and end times listed in SEMS/SFE unless the teacher has entered different times. Total hours and minutes for sub teacher pay will be derived from these start and end times. Default start and end times should reflect 7.00 hours for elementary; 8.00 hours for plus one schools and 7.50 hour for middle and high schools. Less than full days, including early release, should be entered by the teacher when the job is created or by the SEMS /SFE contact. Hours and actual minutes are displayed in SEMS/SFE and will be converted to decimal format and rounded as follows: Derived time worked will be rounded to the nearest 15 minutes Less than ½ day total hours will be rounded to ½ day (3.50 for elementary, including plus one schools; 3.75 for middle/high) Two or more jobs at the same site will be combined to determine total hours. CAREFUL: If you need to correct the time worked in SEMS/SFE, please remember that the format is in actual minutes. The conversion to decimals will take place programmatically during the extract. Changes made directly on the web application i will continue to be in decimal format. 26

29 Substitute Teacher Payment Procedures cont. Substitute Teacher Payment Procedures continued Salary Distribution Number (Budget Code) Leave or other information entered in SEMS/SFE will be used to determine the most likely salary distribution number/budget code. Budget codes will default on SEMS/SFE as follows: 301 Sick days paid, unpaid, sick bank, family transfer or worker s comp; all paid personal time 302 vacancies 393 plus one hour (for plus one schools only) *Volunteer subs will need to be changed to 999* These must be monitored and verified as codes cannot be determined programmatically for every situation. ti Budget codes can be changed on SEMS/SFE during the verification process and can also be changed via the web application. Temporary Duty leaves will also default to 301 as there are a variety of funds for paying subs for teachers at workshops or training, etc. be sure to change to the appropriate code. Maintenance After the information is loaded into the web application, normal maintenance is allowed. (maintenance procedures on pages 52-53) 53) Close date Since verified SEMS/SFE data will be moved to the web application daily, time worked on the close date will not appear on the web for possible maintenance until the next day. To allow the final day to be processed, payroll will allow access and maintenance to the web application through 12:00 noon the day following the normal payroll close date. Any other exceptions or corrections will need to be handled manually in payroll. 27

30 Payroll Invoices A Payroll Invoice is used to pay employees for work performed or other compensation earned that is outside of their normal budgeted position. Some examples include, but are not limited to: Tutoring A+ bonus Overtime charged to another account string Payments through Internal Accounts Blended rate payments Before an invoice is submitted, the following must be established: Approval this should be obtained before the employee performs the additional duties. Account Coding contact the Budget Department to verify the account coding. Pay Rate rates may vary. Check with the department in charge of the activity or budget or with payroll. Pay based on an hourly rate list the dates and hours worked. Time worked sign in sheets for hourly employees are to be completed, signed, and retained at your site. Flat rates - Amounts need to be noted on the invoice. Proper documentation for payment should be retained at your site. Non-exempt employees can not be paid flat rates; they must be paid their hourly rate or a district approved pay rate. Administrator s signature do not send an invoice without an administrator's signature, it will be returned. If there are problems with the above information,,payment may be delayed. 28

31 Points to remember Payroll Invoices continued Submit payroll invoice information as follows: Invoices must be received in payroll by the 15 th of the month to be paid at the end of the month. Invoices received in payroll by the last work day of the month will be paid the 15 th of the following month. Hourly employees who are paid for activity supplements need to be submitted monthly if they work at any time during the month. Do not wait to submit several months at one time. Overtime invoices need to include full weeks, even if the time goes into another month. Payments in December 2012 will be on 12/14/12 (close date 11/30/12) and 12/20/12 (close date 12/5/12) Send the original form using a standard payroll invoice format see the payroll invoice form on our department web site. Fax copies will not be excepted. Verify the string line. If unsure of fthe account string, contact t the Budget Department. Type the information whenever possible or print legibly. Work time submitted on invoice can be for dates up to and including the due date, however, be sure to account for delivery time when determining if an invoice will be received in payroll by the due date. Work time cannot be reported in advance. For payments based on hourly rate use hours not days. Total the hours and payment amount. If more than one employee is on an invoice with several dates, subtotal each person for hours and dollars. It is not necessary to carry a name down the form on an invoice for one person with multiple work dates. Add the name and extension of the person creating the invoice(s) in case questions arise. 29

32 PAYROLL PROCESSING Below are general instructions with basic steps for verifying and reporting payroll information. Additional detailed instructions are provided under the section for Web Reporting on pages and Payroll Department Reports on pages Review employee sign-in sheets for accuracy and completeness: Employee time records should agree with your Employee Assignment report for assignments, schedules, and allotments. (pages 57-58) Calculate all hours worked, including all leave used for each week. Overtime and extended ddi time are calculated l at the end of each workweek k(monday through hsunday). Employees must be signing in and out on a daily basis and are expected to arrive and depart at the time specified for their position. Signing in and/or out in advance is not permissible. If you have employees repeatedly not in compliance of this rule, please refer them to your administrator. Send an to Payroll for: All Terminations, Leave of Absences, and Transfers that have not been processed by the Payroll Close date. Include any other changes that have occurred but do not agree with the employee assignments report for the pay pyp period. (pg (page 57-58). Please notify payroll by immediately when an employee is terminating or going on leave of absence or extended unpaid leave. This is important to keep the employee from being overpaid. Remind any employee that is considering transferring or changing allotments to check on the impact to their salary payments before they make a decision. Due to our prorated payment schedule, these changes could lead to a significantly ifi adjusted check. You may refer to your Payroll Schedules for details. Ensure all entries have been made to the web by 4PM on the payroll close date Leave can be entered at any time, but all leave for the pay period should be entered by the payroll close date. Please be sure the employee has a balance that will support your entries for the current run. Reminder according to the contract, there is an initial one hour minimum per pay period. AFSCME employees have no minimum. (pages 40-45) Enter all time card activity regular hours (REGPAY) for hourly employees ; overtime; extended time. (pages 35-39) Enter all compensatory time used and earned in the Comp Time screen. Entries need to be in quarter increments. (pages 48-50) Substitute Support entries entries to web must be made by the payroll close date; Be sure all entries are accurate. (pages 53-56) 30