Entering Employee Separations in OSPA

1
Entering Employee Separations in OSPA
2
Class Goal

• To provide a new payroll staff member with the
  essential tools needed to pay a separating
  employee within legal deadlines

3
Class Objectives

• By the end of the class, the student will be able
  to
• Enter final check dates on the P010
• Identify existing leave types balances on the
  P430
• Pro-rate adjust leave accruals on the P435
• Transfer accrued leave to the Leave Clearing
  Account

4
Class Objectives Contd

• Enter leave pay-offs and review existing
  adjustments on the P050
• Delete, change, add deductions on the P070
• Use the P370 to determine if the employee owes
  the agency for any overpayments verify entries
• Describe the differences in the process for
  retirees and deceased employees

5
Class Handouts

• PowerPoint Slides
• Termination Check Lists (Corrections, Lottery,
  DAS)
• Termination Worksheet (DHS / DAS)
• PPDB Reason for Separation Codes
• Sample Reports
• Exercises

6
Resources for Class

• Reference Manual, Recommended Practices
• Separating Employees
• Manual Checks
• Deceased Employees
• Reference Manual, Entry Guides
• Leave, Adjust Balances
• Leave, Pay Off
• Leave, Transfer

7
Resources Contd

• Reference Manual, Entry Guides Contd
• ODT, Entering Time
• ODT, Approving Time
• Time Capture, Timesheets
• Time Capture, Entering Time
• PEBB Administrative Manual
• Resources on the OSPS web site

8
Class Outline

• Separations from state service
• Retirees
• Deceased employees

9
P030 Job Status Data

• P030 OR,,1,053107 JOB
  STATUS DATA 030
• LEE, ROBERT E
• JOB STATUS INFO
  CONCURRENT JOB INFO
• JOB STAT START/STOP 042207/053107
  REPORT DISTR CD 140
• PERS AGY/POS/DFC/SC /0312111/0/Y
  RECOG SVC DT 042204
• PT-FT CD/PCT F/1.0000
  CITY CNTY CD 24/M
• APPOINTMENT TYP DT/CD 042204/P
  STANDARD HRS PER DAY 8.000
• EMP REPR/CLS/OPT/STEP MMN /X1218 /A/A/05
  MASS TRANSIT DIST S
• PERSONNEL TRANS CD 520
  TIMESHEET CD N
• BENEFIT PKG CD XX
• LEAVE ACCRUAL SVC CD 1
  EMPLOYEE ID
• PERS JOB CLASS CODE 1
• CREW-UNIT 1409
• WAGE BASIS CD S
• PERSONNEL BASE RATE 4613.00 ---FUND
  SPLITS--- -FIXED MLY DIFFS--
• ADJUSTED BASE 4613.00 LABOR
  COSTING PCT PAY PCT/ PCT/
• PERSONNEL PAY RATE 4613.00
  TYPE AMT AMT
• EQUIVALENT RATE 26.61
  CD

10
P030 Fields

• PERSONNEL TRANS CODE PA Code in the PPDB
  (Resources, DAS Human Resource Services, HR
  Systems, Position and Personnel Database (PPDB)
  Information, PA Codes 2005)
• BENEFIT PKG CD Publications, Reference Manual,
  Appendix H
• SEPARATION DT/REASON see handout
• EQUIVALENT RATE hourly rate for VA CT pay-off

11
Verify / Enter Time
12
Verify / Enter Time Contd

• P001/P003 OR P005/P004/P006
• P001
• Timesheet start date first day of the month
• Timesheet end date last day employed
• Pay period ending date last day of the month

13
Final Check Dates
14
Final Checks

• BOLI (Resources, Wage and Hour Authorities,
  Oregon Bureau of Labor and Industries (BOLI),
  FAQs / Fact Sheets, Final Pay Checks)
• If an employee quits with less than 48 hours
  notice, excluding weekends holidays, the
  paycheck is due within five days, excluding
  weekends holidays, or on the next regular
  payday, whichever comes first. ORS 652.140(2)

15
Final Checks Contd

• If an employee quits with notice of at least 48
  hours, the final check is due on the final day
  worked, unless the last day falls on a weekend or
  holiday. In that case, the check is due on the
  next business day. ORS 652.140(2) (3)
• If an employee is discharged, the final paycheck
  is due not later than the end of the next
  business day. ORS 652.140(1)

16
Civil Penalty for Late Final Check

• If an employer willfully fails to pay any part of
  an employee's final wages when due, then, as a
  penalty, the compensation of the employee shall
  continue from the appropriate due date, at the
  same regular hourly rate, for eight hours per
  day, until the wages are paid or until an action
  for collection is filed. The maximum penalty is
  for 30 days compensation. ORS 652.150

17
Civil Penalty Contd

• As of January 1, 2002, the penalty may not exceed
  100 of the unpaid wages if the employer pays the
  wages due within twelve days after written notice
  of nonpayment is sent to the employer and the
  employer has not willfully violated the final pay
  provisions of the law in the preceding year.

18
Setting Final Check Dates

• If separation date is near normal payday, process
  through normal payroll run
• If not close to a scheduled payday, requires
  agency check or manual (off-cycle) check
• Enter the check date on the Withholding
  Data/Locator Data P010
• FINAL CHECK ISSUED date printed on the check
• FINAL CHECK PERIOD ENDING last day of pay period

19
P010 Check Date Examples

• Last day last day of month (053107)
• Check produced during regular run 1
• FINAL CHECK ISSUED 053107
• FINAL CHECK PERIOD ENDING 053107
• Last day regular mid-month payday (061507)
• Check produced during regular run 2
• FINAL CHECK ISSUED 061507
• FINAL CHECK PERIOD ENDING 063007

20
P010 Check Date Examples Contd

• Last day during month (052507)
• Manual check request
• FINAL CHECK ISSUED 052507
• FINAL CHECK PERIOD ENDING 053107

21
P010 Tax Related Fields

• Change tax information if employee submits new
  W-4 http//www.irs.gov/pub/irs-pdf/fw4.pdf
• EFF DATE MMDDYY
• FEDERAL
• STAT Jjoint, Ssingle, Nexempt
• EXEM -- of exemptions claimed
• ADDL additional amount to be withheld
• STATE STAT, EXEM, ADDL

22
P010 Withholding Data / Locator Data

• P010 OR
  WITHHOLDING DATA / LOCATOR DATA 010
• LEE, ROBERT E WH09
  UPDATE COMPLETED
• WH66
  ENTER NEW KEY OR MORE UPDATES
• RDC/CREW/CST CTR 140
  ----------MANDATORY WITHHOLDING----------
• ? TAX DATA FOLLOW-UP FLAG N BEG
  DATE STAT EXEM ADDL END DATE
• ? FINAL CHECK ISSUED 053107 ? FED
  000000 00 0000 000000
• ? FINAL CHECK PERIOD ENDING 053107 ? STATE
  000000 00 0000 000000
• ? RETIREMENT START DATE 000000
• EFF ----FEDERAL---- -----STATE----- EIC
  RTMT RTMT RTMT FICA SAIF UNEM
• DATE STAT EXEM ADDL STAT EXEM ADDL CD
  SYST STAT ACCT SUBJ SUBJ SUBJ
• ? 043007 S 02 0000 S 02 0000 N
  S D 376705 Y Y Y
• ? 053196 S 00 0000 S 00 0000 N
  S D 376705 Y Y Y
• ----WAIVERS----

23
Leave and Comp Time
24
Accrued Leave

• Accrue to accumulate or be added periodically
• LARS accrues sick vacation leave, compensatory
  time, personal business
• Accrued leave has a positive balance, others have
  a negative balance (leave used)
• Leave balances are usually updated 1 day after
  OSPA final run 2

25
Leave Types to Adjust on P435

• At a minimum
• Enter SL VA accruals for current (or prior
  current) month(s)
• Transfer SL PB to Clearing Account
• Evaluate VA CT for eligibility for pay-off
• Adjust other leave balances to 000.00
• B400 Terminated Employee with Leave Balances
  report includes CT, ML, PB, PR, SL, VA

26
Accrue SL VA?
27
Pro-rating Leave Accrual

• If if employee leaves before the end of the month

28
Pay Off or Transfer to Clearing Account?
EE still on trial service?
No
SL PB to Clearing Account
Adjust other leave balances to 000.00
Pay-off VA CT to max allowed
Yes
HR Pol. 60.000.05?
SL PB to Clearing Account
Pay-off CT to max allowed
No
Yes
SL, PB VA to Clearing Account
29
Accrue Leave on the P435

• ? A
• ADJ OR TRFR FM/TO A
• HOURS LEAVE of hours to accrue (e.g., 8.00)
• REMAIN ADV of hours to accrue (e.g., 8.00-)
• COMMENTS 12 characters

30
To Zero Out Leave on the P435

• Zero out such leaves as GL, EL, IT, JD, etc.
• Most will have a negative balance
• ? A
• ADJ OR TRFR FM/TO A
• HOURS LEAVE CUR from P430 (54.50)
• COMMENTS 12 characters

31
Transfer SL to Clearing Account

• ? A
• ADJ OR TRFR FM/TO T
• CLR ACCT OTHR JOB C
• HOURS LEAVE total of SL hours (e.g.,
  225.00-)
• LV EXP DATE 2 yrs from separation
• COMMENTS 12 characters

32
Transfer PB to Clearing Account

• Transfer to Clearing Account, even if 0.0
• ? A
• ADJ OR TRFR FM/TO T
• CLR ACCT OTHR JOB C
• HOURS LEAVE total of PB hours (e.g., 5.00-)
• LV EXP DATE June 30 of current year
• COMMENTS 12 characters

33
P420 Leave Clearing Account Balances

• P420 OR LEAVE
  CLEARING ACCOUNT BALANCES
• LV -----TRANSFERS IN----
  ----TRANSFERS OUT---- ACCOUNT LV EXP
• TYPE DATE AGY HRS DATE
  AGY HRS BALANCE DATE
• SL CUR BAL 042606 108.21 052607
  108.21 053109

34
P420 Contd

• Displays transferable leave balances for
  employees who have transferred from one state
  agency to another or separated from state service
• Will display leave transferred on the P435

35
VA and CT Payout
36
P050 Gross Pay Adjustment

• Eligible separating employees will be paid for
  unused accrued vacation leave compensatory
  time, up to a defined maximum amount
• Statewide HR policy 60.000.05 (Resources, DAS
  Human Resource Services, HRSD Rule and Policy
  Manual, Division 60 Employee Leave)
• Bargaining agreement (Resources, Labor Relations
  Unit, Collective Bargaining Agreements)

37
P050 Separation Entries

• PAY TYPE
• CTP Compensatory time payoff
• VAP Vacation payoff 250 hrs.
• VAQ Additional vacation payoff (250 hrs), for
  Lottery, Judicial, Legislature, firefighter, and
  AEE engineers
• Reference Manual Appendix B (Publications)

38
P050 Separation Entries Contd

• START DATE will default to date used to
  retrieve record
• STOP DATE will default to date used to retrieve
  record
• ADJ TYPE A one-time (default)
• RATE EQUIVALENT RATE from the P030
• UNITS CT VA hours from P435

39
P050 Separation Entries Contd

• AMOUNT OSPA will calculate
• COMMENT 12 characters
• Reason for entry
• Creates an audit trail
• Prints on the Payroll Register

40
P050 Gross Pay Adjustment

• P050 OR,,1,053107 GROSS PAY
  ADJUSTMENTS ON FILE
• LEE, ROBERT E
• PAY STRT STOP ADJ
  DAYS TRAN
• TYP DATE DATE TYP RATE UNITS AMOUNT
  WRKD DATE ERROR MSG
• ? IR 053104 043006 .00 .00
  .00 042606
• INS RETURN PRO
  COMMENT INS RETURN
• ? VAP 053107 053107 A 26.61 136.44
  3630.67 042606
• VAC PAYOFF RESIGNATION
  COMMENT VAPOFF042906
• ? A
• 
  COMMENT
• ? A
• 
  COMMENT
• ? A

41
P370 Calculation of Current Pay-off

• Check entries completed
• Look for Prior Mo negative indicates a prior
  overpayment
• Review deductions from the P070
• Look for ones that need to be cancelled
• Will those remaining create a net pay negative?

42
Adjusting Deductions
43
Evaluate Existing Deductions

• PEBB Benefits
• Garnishments
• Union Dues/Fair Share

• Voluntary Deductions
• Parking
• Direct Deposit(s)
• Charitable Fund Drive
• Food Bank
• Deferred Comp
• Savings Bonds

44
PEBB Benefits Include

• Accidental death dismemberment
• Basic optional life
• Dental
• Flexible spending accounts
• Long short-term disability
• Long-term care
• Medical
• Vision

45
OSPA / pebb ? benefits Interface
PPDB interfaces separation to pebb.benefits
Agency staff member reviews P070 / pebb.benefits
Nightly
Pebb.benefits sends COBRA information to BHS
Agency staff member approves separation in
pebb.benefits
Every Friday
BHS sends COBRA notice
Pebb.benefits interfaces insurance changes to OSPA
OSPA interfaces actual hours worked to
pebb.benefits
Every 2 min.
After run 2
46
PEBB Benefits

• If hours worked paid leave 80 hrs, employee
  is eligible for benefits for following month
• PEBB ? benefits calculates of business days
  between 1st of month separation date
• If 9 business days
• Benefits until end of current month
• P070 end date of prior pay period

47
PEBB Benefits Cont

• If 9 business days
• Benefits until end of following month
• P070 end date of final pay period
• Also delete any P050 entries
• If prior pay period end date
• If 80 hrs., delete P050 entries with current pay
  period end date

48
Voluntary Deductions

• Charitable Fund Drive
• Deferred Comp
• Direct Deposit(s)
• Food Bank
• Parking
• Savings Bonds
• Union insurances

49
Voluntary Deductions Cont

• Delete in next pay period
• DAS parking
• OSGP
• Delete in current pay period
• Private parking
• Bus pass
• Determine if pay will cover employee wants
  other voluntary deductions

50
Voluntary Deductions Cont

• DAS Facilities Parking will pro-rate parking if
  leave during month
• [phone]
• state.parking_at_state.or.us
• Savings bonds
• Delete from P070 and P080
• If after run 1, delete in next pay period

51
Voluntary Deductions Cont

• Direct Deposits
• OSPA will make the final payment with a check
  even If the employee has a net pay direct deposit
  (XDNN 555)
• To avoid accidental direct deposits when
  correctives set, delete direct deposits with pay
  period end date of three months in the past (P190)

52
Involuntary Deductions

• Union dues / fair share covers month in which
  collected, include in final pay
• Garnishments recalculate garnishable wages
• Prior overpayments not yet collected from the
  employee

53
Prior Overpayments Not Yet Collected

• OAM 45.50.00 PO PR Overpayment will be
  deducted from final paycheck
• OAM Chapter 35 A/R Management
• ORS 292.170 -- Overpayment may be referred to DOR
  as a delinquent account

54
To Delete a Deduction

• Retrieve record for pay period where deduction
  will end
• For example
• Final work day 5/31/07
• Deduction included in final wages
• P070 SSN or EID 063007
• ? D (delete)

55
P070 Example Not in Final Pay

• P070 OR,,053107
  DEDUCTIONS AND DEDUCTION ADJUSTMENTS
• LEE, ROBERT E
• DA98
  PRESS ENTER FOR NEXT PAGE
• A DED PLAN OPE DATE -EMPLOYEE---SHARE-
  JOB EMPLR BOARD VENDOR
• D CODE CODE CD BEGIN END PCT PCT FIXED
  SHR SHARE SHARE SHARE
• J DESC DESC GRS NET AMOUNT
  PCT
• DCNN 100 N 103102 043006 420.00
  .00 .00 .00
• DEF/COMP REGULAR COMM
  TRANS DATE 050506
• ACH ACCT ACCT CD
• D BK11 N 033107 022908 30.00
  .00 .00 .00
• FOOD BANK COMM FOOD BANK
  06 TRANS DATE 031607
• ACH ACCT ACCT CD
• ? AKNN 001 N 123199 999999 .00
  .00 .00 .00
• LONGTERM DIS 90 DAY/66 COMM
  TRANS DATE 111699
• ACH ACCT ACCT CD

56
P070 Example In Final Pay

• P070 OR,,063007
  DEDUCTIONS AND DEDUCTION ADJUSTMENTS
• LEE, ROBERT E
• DA98
  PRESS ENTER FOR NEXT PAGE
• A DED PLAN OPE DATE -EMPLOYEE---SHARE-
  JOB EMPLR BOARD VENDOR
• D CODE CODE CD BEGIN END PCT PCT FIXED
  SHR SHARE SHARE SHARE
• J DESC DESC GRS NET AMOUNT
  PCT
• SLNN 001 N 123199 999999 .00
  .00 .00 .00
• BASIC LIFE PRETAX/5K COMM
  TRANS DATE 102199
• ACH ACCT ACCT CD
• ? STNN 001 N 053196 999999 .00
  .00 .00 .00
• SHORTERM DIS 60 BENEFIT COMM
  TRANS DATE 052496
• ACH ACCT ACCT CD
• D TDNN N 033102 999999 .00
  .00 .00 .00
• SEIU 503 ISS COMM
  TRANS DATE 041202
• ACH ACCT ACCT CD

57
P070 Example Direct Deposit

• P070 OR,,033107
  DEDUCTIONS AND DEDUCTION ADJUSTMENTS
• LEE, ROBERT E
• DA99 LAST
  PAGE
• A DED PLAN OPE DATE -EMPLOYEE---SHARE-
  JOB EMPLR BOARD VENDOR
• D CODE CODE CD BEGIN END PCT PCT FIXED
  SHR SHARE SHARE SHARE
• J DESC DESC GRS NET AMOUNT
  PCT
• D XDNN 111 N 113003 999999 490.00
  .00 .00 .00
• DIRECT DEP FIXED 1 COMM OSU FED CU
  TRANS DATE 110403
• ACH ACCT ACCT CD C
• D XDNN 222 N 103105 999999 25.00
  .00 .00 .00
• DIRECT DEP FIXED 6 COMM ACCELAPAY
  TRANS DATE 101805
• ACH ACCT ACCT CD C
• D XDNN 555 N 053196 999999 100 .00
  .00 .00 .00
• DIRECT DEP NET PAY COMM
  TRANS DATE 102298
• ACH ACCT ACCT CD C

58
Forms

• Forms, Other Payroll / Benefit Forms
• Includes
• Standard Insurance Application to Continue
  Optional Life
• Long Term Care UNUM Conversion Form
• Deferred Compensation

59
On-line Daily Time Security

• P030 TIMESHEET CD N employee will enter time
  through On-line Daily Time (ODT)
• Delete security after manager has locked time for
  final check
• Two steps
• Undaily on Payroll Time Capture P006
  Supervisor Entry Menu
• Delete employees record on PSEC Time Entry
  Security Table

60
P006 On-line Daily Time

• P006, your SSN, agency, distribution code
  ENTER
• SUPV PIN ENTER
• SSN (employees) ENTER
• VERIFY TIME? X ENTER
• VERIFY TIME? X ENTER

61
PERS EDX/jClarety

• The PPDB will interface separation to jClarety
• Only send paper forms to PERS if a PERS Central
  Team staff member requests

62
Off-cycle Checks
63
Manual Checks

• Also called special off-cycle
• Instructions
• Services, Manual Payroll Checks
• Publications, Reference Manual, Recommended
  Practices, Manual Checks
• Signature Authorization Form Forms, Working with
  Employee Checks, Authorized Signatures

64
Manual Checks Contd

• Send screen print of P370 to OSPS by noon of day
  needed
• Indicate purpose is for termination
• Signed by staff member on the current Signature
  Authorization Form
• OSPA will generate P070 PPNN deductions to
  reimburse the Joint Payroll Account

65
Reports

• E322-01 Deductions Past Job Ending Date
• B075B Gross Pay Adjustments
• E260-100 Gross Pay Over 2.0 x Ajd Base Exception
  Report
• E460 Leave Accrual Adjustments and Transfers
• Net Pay Negative Report

66
Reports Cont

• XREF24 P F Extra Retirement Units for
  Terminated Employees
• XREF17 Regular Contributions for Terminated
  Employees
• E357-030 Separated Employees with Net Pay
  Positive Adj
• E492 Terminated Employees Having Leave Balances

67
Exercise 2
68
Variations on a Theme

• Retirements
• Deceased Employees

69
Retirement
70
Retirement

• Retirement date is always the first of the month
  separation will be the last day of the prior
  month
• Any payments made after the retirement month will
  affect when retirement starts
• For employees with salary prior to 2003, PERS may
  send salary confirmation forms to agency

71
Retirement -- P030

• PERSONNEL TRANS CD
• 530 -- Retirement
• Triggers electronic notices to PERS
• SEPARATION REASON 30

72
Retirement P010

• If retiree will return as temp
• EFF DAT next pay period
• RTMT SYST N
• RTMT STAT N

73
Retirement P435

• Transfer SL to the clearing account
• LV EXP DATE 60 days
• Zero out PB

74
Deceased Employees
75
Deceased Employees

• Reference Manual, Recommended Practices, Deceased
  Employees
• ORS 652.190
• Payment will be made to surviving spouse,
  dependent children, or estate
• 10,000 to spouse or divided equally among
  dependent children
• Amount over 10,000 to estate
• Need TIN (SSN or EIN)

76
Deceased Employees Cont

• P030
• PERSONNEL TRANS CD 540 or 567 (temp)
• SEPARATION DT / REASON 40 or 65 (temp)
• P010
• FINAL CHECK ISSUED last day at work or date of
  death
• FINAL CHECK PERIOD ENDING end of pay period for
  FINAL CHECK ISSUED

77
Deceased Employees Cont

• Two additional P050 entries
• PAY TYP RGD, gross pay from P370 (e.g.,
  5,000-)
• PAY TYP DEC, gross pay from P370 (e.g., 5,000)
• System will only calculate FICA MEDR, not
  federal or state tax withholding
• At the end of the tax year, will receive report
  to coordinate 1099-MISC through RSTARS

78
Exercise 3
79
Questions?
80
Please Fill Out Evaluation