Reporting and Reconciling ExcessDeficit Hours

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Reporting and ReconcilingExcess/Deficit Hours
Payroll Services Office Susan Vaquilar May 15,
22, 24, 2007
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Reporting and Reconciling Excess/Deficit Hours

• Who is affected by Excess or Deficit Hours?
• Any non-exempt employee who works an alternative
  work schedule which is NOT Monday-Friday, 8 hr.
  days.
• A part-time non-exempt employee with a work
  schedule who is not scheduled to work equal hours
  per day, M-F should be reviewed against a
  prorated amount of hours.

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Reporting and Reconciling Excess/Deficit Hours

•  Examples
• 4/10 ---- 4 days at 10 hours per day is the most
  typical alternative schedule.(This schedule
  equals 40 hours each week)
• 9/80 ---- a schedule where the employee works
  one week, 4 days at 9 hours per day, one day at 8
  hours per day, the next week, 4 days at 9 hours
  per day and then gets a day off. This schedule
  equals 80 hours in a two week period)

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Reporting and Reconciling Excess/Deficit Hours

• What is a non-exempt employee?
•  
• An employee who is eligible to be paid overtime.
  There are other criteria for determining a
  non-exempt employee, but the easiest way to
  identify an eligible employee is if they are
  eligible for overtime.

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Reporting and Reconciling Excess/Deficit Hours

• Why are we concerned about these hours? Dont
  the hrs. balance out at the end of the year?
•  Accounting for excess/deficit (EH)hrs. for ALL
  CSU employees has been a requirement since
  December, 2004. Prior to this date, hrs. were
  allowed to be accumulated until December 31 of
  each year but no payoff existed. The reporting
  of EH hours has existed for many years in the 24
  hr. supported areas.

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Reporting and Reconciling Excess/Deficit Hours

• At what rate of pay are excess hours paid?
•  
• Any plus EH hours will be paid at the employees
  straight time rate of pay.

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Reporting and Reconciling Excess/Deficit Hours

• State of California calendars
• Months identified either as 21(168 hrs) or 22
  (176 hrs) working days/mo. Compensation issued
  by the State reflects equal hours/day working a
  M-F schedule.
• To Compensate an employee who does NOT fit this
  requirement, calculation of EH hrs. is required.
• Scheduled hrs. for an employee over the hrs.
  identified for the month is referred to as plus
  hrs. and should be paid.
• Scheduled hrs. that are short of the identified
  hours for the month is considered minus hrs.
  and are allowed to be carried forward to Dec 31st
  of each year before requiring use of vacation or
  CTO hrs. in order to balance out to 0.

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Reporting and Reconciling Excess/Deficit Hours

• Rules
• SCHEDULED hrs. are used when identifying
  Excess/Deficit hrs.DO NOT USE OVERTIME
• Schedules such as 9/80 require locking 2 wks
  together not allowing schedule changes between
  the begin/end date of the schedule.
• Use of CURRENT Plus/Minus Calculator is
  requiredreview regularly calendars which have
  been completed, taking note of revision dates.
  Note errors found should be reported to the
  Payroll Office immediately!

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Reporting and Reconciling Excess/Deficit Hours

• CAUTIONS
• Creation of new and different schedules should
  consist of a review to insure 40 hrs/week
  compliance. Work week starts midnight-Sunday
  thru the following Saturday at midnight.
• When using 9/80 schedules, changes can only be
  after the 2-wk. pattern is completed and should
  never occur prior to the last day.
• Changing of different schedules should always
  include a look back (review) of the 40 hrs/week
  requirement. There shall be no week in which
  less than 40 hrs. has been scheduled.