Payroll 101

1
Payroll 101

• For Students and Supervisors

2
Student Employee Populations

• Trust Fund Student Payroll
• Includes Graduate Assistants and Grants
• Federal Work Study Payroll
• Trust Fund International Treaty Payroll
• Office of Multi-Cultural Student Services/ACCESS

3
Trust Fund Student Workers

• Registered students hired by departments paid
  through their Trust Fund Budgets.
• Students are exempt from Medicare taxes.
• Students are exempt from contributing to a
  Retirement Plan.
• Students may work 20 hours per week during
  school and 40 hours per week during breaks and in
  the summer
• Students may not work more than 8 hours per day

4
Trust Fund Student Workers

• Hourly rates are 7.75/8.75 regular/paraprofessio
  nal.
• Summer rates are 9.25/10.25 hourly
  regular/paraprofessional.
• Currently being paid through ADP.
• Pay checks distributed after 1200 on the Friday
  pay day (see calendar).
• Pay checks are held for a week and mailed to the
  students home.

5
Graduate Assistants

• Graduate Assistantship Contract
• 20 Hours weekly
• 6.25 Hourly/250.00 Stipend
• 44 weeks service/5500.00 Annual
• Tuition Waiver
• Amendments approved by Dean GCE

6
Federal Workstudy

• Federal Workstudy awarded as part of Students
  Financial Aid package.
• Hired in the Financial Aid Office.
• Payroll processed through the Payroll Department.
• Hours/Wages same as Trust Fund Student Workers.
• Exempt from Medicare Taxes.
• Work Study exempt from contributing to a
  Retirement Plan.
• Distribution of checks same as for the Trust Fund
  Student Payroll.

7
Trust Fund International Treaty Payroll

• All criteria same as Trust Fund Student Workers
  with following exceptions.
• International Department will verify eligibility
  to work in US.
• International Department completes tax forms.
• Additional Tax Form 8233 if covered by Treaty
• Do not pay any taxes up to Treaty Amount.
• W4-claim S1 exceeding Treaty Amount.

8
International Students covered by a Treaty

• Paid through HRCMS on the same bi-weekly schedule
  as full-time employees.
• Pay advices are mailed on the Friday payday (see
  calendar).
• Pay advices will be mailed on the following
  Monday when the campus is closed on the Friday
  pay day.
• 1042S will be sent from the State at the end of
  the calendar year (replaces a W2).

9
Office of Multi-Cultural Student Services AKA
ACCESS Student Employment

• Students must complete a COM Contract/Terms and
  Conditions.
• Student Employment Authorization (Green).
• Paid through HRCMS on the same bi-weekly schedule
  as full-time employees.
• Pay advices are mailed on the Friday payday (see
  calendar).
• Pay advices will be mailed on the following
  Monday when the campus is closed on the Friday
  pay day.

10
Office of Multi-Cultural Student Services AKA
ACCESS Student Employment

• Students are exempt from Medicare taxes.
• Students are exempt from contributing to a
  Retirement Plan.
• Students may work 20 hours per week during
  school and 40 hours per week during breaks and in
  the summer
• Students may not work more than 8 hours per day
• Hourly rates are 7.75/8.75 regular/paraprofessio
  nal.
• Summer rates are 9.25/10.25 hourly
  regular/paraprofessional.

11
FOAPAL

• T65 6400 C05 0000 D07
• F Fund T65
• O Organization (Dept. ) 6400
• A Account (Object code) C05
• P Program (PR doesnt use) 0000
• A Activity (IPED) D07

12
Required Forms and Compliance for Students

• I-9 Verification Form
• W-4 Federal Tax Form
• M-4 Massachusetts Tax Form
• Direct Deposit (Optional)
• Copy of Social Security Card
• Student Authorization for Employment.
• Work-Study Students only. Master Payroll Form
  completed in FA submitted to PR.

13
I-9 Employee Responsibility

• Complete section 1 with signature attesting to
  status 1st day of employment.
• Provide original documents by 3rd day of
  employment.
• One document from list A
• or
• One document from list B and one document from
  list C

14
I-9 Employer Responsibility

• Ensure section one completed by Employee 1st day
  of hire.
• Ensure employee signature and attestation of
  status 1st day of hire.
• Personally meet with employee and review original
  documentation.
• Complete Section 2, sign and date, certifying
  employee and documents.
• Photo copy documents
• New I-9 required after termination of one year.

15
W-4 Federal Withholding Form

• Employee complete W-4 form on or before 1st day
  of employment.
• Employee Federal default is Single 0.
• Exempt status-must complete a new form each year
  by February 15th. (Students)
• Employee may complete a new W-4 form at any time.
• One tax record only in ADP for Student employees
  with more than one position.

16
M-4 Massachusetts Withholding Form

• Employee complete M-4 form on or before 1st day
  of employment.
• Employee default is Federal W-4 status.
• Exempt status-earnings (Students).
• Employee may complete a new M-4 form at any time.
• One tax record only in ADP for student employees
  with more than one position.

17
Direct Deposit

• Optional Direct Deposit for all student employees
  paid through ADP.
• Mandatory for Students paid through HRCMS.
• We encourage students to have Direct Deposit
  because of the high volume of lost checks.
• FY06 approximately 30 lost checks with FSC
  absorbing bank fees.

18
Social Security Card

• Fitchburg State College requires a copy of each
  employees Social Security Card.
• The Commonwealth of Massachusetts has directed
  all agencies to verify the match between Employee
  name and Social Security number with
  documentation.
• Internal Revenue Code 6721 assesses penalties for
  any mismatches of Name/Social Security
  information on W2 forms. These penalties will be
  charged to the college.

19
Payroll ProcessingSchedule

• Trust Fund Students use Payment vouchers
  submitted bi-weekly on Monday by 9AM
• Federal Workstudy use time cards submitted
  bi-weekly on Monday by 9AM.
• OMSS/Access Thursday at 9AM (HRCMS schedule).
• International Students covered by a Treaty
  Thursday at 9AM (HRCMS schedule)
• All payments are posted as positive time
• MGL requires payment to be made within 6 days of
  the end of the pay period.

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Payment Vouchers/Time Cards

• Name
• Last 4 digits of the Social Security Number
• Hours worked
• Hourly rate
• Total Earned
• FOAPAL Account number
• Supervisor Signature
• Employee Signature
• Signatures On File (students sign work log in
  department attendance logs must be retained for
  7 years by law )
• Only Supervisors or College employees may pick up
  or drop off blank or completed pay vouchers.

21
New Excel Attendance

• Excel Attendance Spreadsheet Format
• Student Name
• ADP file number
• FOAPAL
• Contract End Date
• Rate of Pay
• Formulas are protected
• Student signature must be on file
• Supervisor signature

22
New Excel Payment Voucher

• Student Name
• ADP file number
• FOAPAL
• Hours worked
• Hourly rate/stipend amount
• Formulas are protected
• Supervisor signature

23
Electronic/Excel Attendance

• Contact the Payroll Office for guidance.
  Spreadsheet or Payment Voucher Format may be
  submitted electronically and sent by email
  to ptattend_at_fsc.edu.
• Electronic Supervisor Signatures available

24
Fiscal Year

• ADP Student Payroll is processed as a fiscal year
  expense from July 1 through June 30th.
• Split week payroll is processed in two fiscal
  years and two separate payrolls.
• Last week of June processed as an anticipated
  payrollpaychecks must be dated the last Friday
  in June.
• Fiscal year payroll time-line is distributed by
  email.

25
Grant Exceptions

• Student Employment Authorizations may be based on
  the Grant year.
• New FOAPAL numbers for each new Grant year.
• Payroll expenses for each grant year need to be
  charged to the appropriate grant year and fiscal
  year.

26
ADP Pay Checks

• Students Paychecks/Advices may be picked up in
  the Payroll Office on Payroll Friday after 1200
  Noon.
• Paychecks/Advices held one week and mailed to
  Students home address.

27
Departmental Reports

• Trust Fund Payroll ADP Departmental Reports sent
  to departments after each payroll processes.
• Federal Work Study Departmental Reports sent to
  departments by the Financial Aid Office.

28
Payroll Training and Questions

• You may set up appointments for individual
  training with payroll staff.
• The Payroll Staff invites you to call our office
  with any questions or concerns.
• Thank you for attending this workshop.