The University of North Carolina at Chapel Hill Payroll Services

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The University of North Carolina at Chapel
HillPayroll Services

• Finance Division Fall Workshop
• October 26, 2004

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Payroll Services

• Introduction to Payroll Services
• Payroll Frequency Schedules
• Deductions Section
• Initiating Payroll Actions
• Payroll Inquiry (PRIQ)
• Payroll Deductions Statutory/Non-Statutory

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Payroll Services (continued)

• Distribution of Checks and Direct Deposit
  Statements
• Direct Payroll Deposits
• W-2 Earnings Statements
• UNC W-2 Earnings statements
• Personnel Action Form PD-7
• Departmental Payroll Reports and Forms

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Responsible for

• Preparation of all University Payrolls
• Accurate and timely payments
• All statutory deductions
• All non-statutory deductions
• Maintaining records reports required by
  University, State and Federal governmental
  agencies

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Monthly Payroll Staff

• Brandon Brooks Accounting Specialist
• Bsbrooks_at_email.unc.edu
• 962 0048
• Performs all functions necessary for processing
  of monthly payroll for EPA faculty, non-faculty,
  temporary employees, and student employees
• Serves as Lead Technician for monthly section
• Handles direct deposit requests for monthly
  employees
• Answers calls for HRFs and employees with
  regards to payments made or source distributions
• Vacant Position

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Payroll Frequency Schedules

• Monthly
• Payments to persons holding appointments exempt
  from State Personnel Act (EPA)
• Exceptions Part-time Academic Service
  Appointees Summer School Faculty
• Supplemental payments to EPA appointments already
  on monthly payroll
• One-time payments to visiting persons for
  temporary services

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Biweekly Payroll Staff

• Elaine Council Accounting Technician
• Ecouncil_at_email.unc.edu
• 962 7983
• Performs all functions necessary for the
  processing of payroll for departments 4300s,
  4950, 5140-5631, 8215, 8282, and 8400s for
  permanent staff, temporary staff, and student
  employees
• Answers calls from HRFs and employees with
  regard to payments made and source
  distributions
• Cynthia Gunn Accounting Technician
• Cgunn_at_email.unc.edu 962 7981
• Performs all functions necessary for the
  processing of payroll for departments 2101-3909
  except 2257 for permanent staff, temporary
  employees and student employees
• Answers calls HRFs and employees with regard to
  payments made and source changes

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Biweekly Payroll Staff

• Cleo Riggans Accounting Technician
• Riggans_at_email.unc.edu
• 962 7982
• Performs all functions necessary for the
  processing of payroll for departments 2257, 4401,
  4501,4921, 4935, 4960, 4974, 4990, 7110-9800s
  for permanent staff, temporary staff, and student
  employees
• Answers calls from HRFs and employees with
  regard to payments made and source distributions
• Yolanda Torain Accounting Technician
• Yolanda_torain_at_email.unc.edu
• 962 0919
• Performs all functions necessary for the
  processing of biweekly payroll for departments
  4101, 4200s, 4600s, 4800s, 4910, 4970, 4985
  for permanent staff, temporary employees and
  student employees
• Serves as Lead Technician for biweekly section
• Handles direct deposit for biweekly employees
• Answers calls HRFs and employees with regard to
  payments made and source changes

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Payroll Frequency Schedules

• Biweekly
• Payments to persons holding appointments subject
  to State Personnel Act (SPA), includes permanent
  or temporary, full or part-time
• Undergraduate student employees
• Part-time Academic Service Appointees whose
  appointments coincide with academic year or
  semester

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EPA Biweekly Summer School Payroll Staff

• Marlou Pippin (Retired) Accounting Technician
  Pippin_at_email.unc.edu
• 962 7987
• Performs all functions necessary for the
  processing of EPA student payroll (graduate
  assistant and research assistants)
• Handles summer school payrolls
• Answers calls from HRFs and employees with
  regards to payments made or source distributions

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Payroll Frequency Schedules

• Summer School Payroll
• Summer School faculty are paid on separate
  payroll issued at end of each Summer Session
• Released to Summer Session Office for
  distribution
• Summer School Teaching Assistants are paid on
  biweekly basis
• Released directly to employing department

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Deductions Staff

• Monthly Deductions
• Seanid Dineen Accounting Technician
• Shdineen_at_email.unc.edu
• 962 0046
• Handles monthly benefits health, life, and
  disability insurance, child support, tax
  annuities, tax garnishments and all other
  voluntary deductions
• Reconciles health insurance bills
• Balances vendor accounts
• Requests and mails checks
• Coordinates Student Tuition for monthly student
  employees
• Answers inquiries from employees, companies,
  agencies, and benefits department

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Deductions Staff (continued)

• Biweekly Deductions
• Vacant Accounting Technician
• Handles biweekly benefits health, life, and
  disability insurance, child support, tax
  annuities, tax garnishments and all other
  voluntary deductions
• Reconciles health insurance bills
• Balances vendor accounts
• Requests and mails checks
• Coordinates Student Tuition for biweekly student
  employees
• Answers inquiries from employees, companies,
  agencies, and benefits department

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Deductions Reports Section

• Prepares, audits, enters input data for all
  voluntary deductions
• Reconciles non-statutory deduction and salary
  reduction accounts
• Reconciles statutory deduction accounts
• Monitors payroll clearing accounts
• Remits payments to State, Federal, and Local
  agencies and private companies for whom payroll
  deductions are made

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Initiating Payroll Actions

• Initiating Payroll
• Time Records Preparation Submission
• Special Pay (SPA Employees)

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Initiating Payroll Actions

• Initiating Payroll
• For EPA
• PD-7 EPA Electronic PD-7 (All Non-Faculty
  actions)
• Hard copy PD-7 Personnel Action Form (Faculty)
• Must be received in Payroll Services by 10th of
  month
• See following schedule for EPA Cutoff Payroll
  run information
• 2004 Monthly Payroll Run Schedule Cutoff Dates
• http//www.unc.edu/finance/payroll/paymorun.htm
• For SPA Department enters into HRIS
• See following schedules for SPA Cutoff Payroll
  run information
• 2004 Biweekly Run Schedule Cutoff Dates
• http//www.unc.edu/finance/payroll/paybirun.htm
• University employees on loan to other state
  agencies are paid from Dual Employment
  Certification Form (CP-30)

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Time Records Preparation Submission

• Non-exempt employees record exact number of hours
  worked each day on a time sheet
• Employee must sign time sheet
• Departmental supervisor reviews time record
• White copy of Employee Time Record PR-7 must be
  submitted to Payroll Services or placed in time
  sheet box outside of the Conference Room 104,
  Bynum Hall by 1200 Noon on Monday after pay
  period ends for
• Non-Exempt Employees paid on hourly basis
• Permanent part-time non-exempt employees whose
  workweek 1 or 2 grand totals are more or less
  than the number of hours regularly scheduled
• Permanent full-time non-exempt employees whose
  workweek 1 or 2 grand totals are more or less
  than 40 hours each
• Eligible non-exempt employees who work any hours
  covered by shift differential pay

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Employee Time Record
See Sample Employee Time Record document
attached
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Special Pay (SPA Employees)

• Nursing Shift Pay
• Department submit a Request for Nursing Shift Pay
  (PR-15) each pay period
• Standby Pay
• Department submit Standby Pay Authorization
  (UP-41)
• Medically Related Weekend Shift Pay
• Department submit Medically Related Weekend Shift
  Pay Form (PR-16)
• Holiday Premium Pay
• Department submit a Holiday Premium Pay Form
  (PR-10)
• All forms requesting special pay should be
  submitted to Payroll Services according to same
  time schedule used for submission of employee
  time records

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Payroll Deductions

• Statutory deductions
• FICA Contributions
• Retirement Contributions
• Federal State Income Tax Withholding
• Change of address requires a new W-4 form
• Non-statutory deductions
• Authorized in writing by employee
• Authorization must include
• Name
• Social Security Number
• Amount of deduction or reduction
• Effective date
• Pay cycle
• Signature of employee
• Approval by Benefits Department where required
• To initiate changes in non-statutory deductions
• Contact the company or agency for which deduction
  is being made
• To cancel a non-statutory deduction

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Payroll Inquiry System (PRIQ)

• To obtain access to PRIQ
• Complete form HR-150
• Signed by Department Chairman
• Forward to Human Resources HRIS Department
• Request for System Access http//hr.unc.edu/formfi
  nder/forms-records/system-access.doc

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Distribution of Checks Direct Deposit
Statements

• SPA EPA employees, paid for one semester or an
  academic year, are paid biweekly
• Paydays normally on Friday
• EPA employees (except those noted above) are paid
  monthly
• Paydays normally on last business day of month
• Two distribution points
• 900am 1000 am Conference Rm 104 Bynum Hall
• Payroll Services Suite 3600 AOB, 104 Airport
  Drive at 900am
• Pickup prior to scheduled distribution time
• Death in family
• Leaving country this is final check
• Emergency
• Pay Schedules
• http//www.unc.edu/finance/payroll/payschbi.htm
• http//www.unc.edu/finance/payroll/payschmo.htm

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Distribution of Checks Direct Deposit
Statements (continued)

• Missing checks
• Receiving a check in error
• Return to Payroll immediately
• Verification of checks against 01 payroll report
• Safekeeping of checks before distribution to
  employees
• Stolen, lost, or forged checks
• Departmental payroll representative should
  contact Payroll immediately
• Payroll completes a Request to Stop Payment form
• Upon notification that State Treasurer has
  stopped payment, Employee must sign an affidavit
• Replacement check issued within 7-10 days

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Direct Payroll Deposits

• General Information
• In the participants account as opening of bank
  business on payday (900am)
• Participant receives direct payroll deposit
  statement not paycheck

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Direct Payroll Deposits (continued)

• Implementation Procedures
• Changes to direct deposit are requested with PR-8
  form
• Direct Payroll Deposit Authorization
• Cancellation of direct deposit is requested with
  PR-9 form
• Cancellation of Direct Payroll Deposit
• Termination of employment automatically ends
  direct payroll deposit

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W-2 Earnings Statements

• Sent each January
• W-4 Used to correct inaccurate addresses
• Sent to employing department for dispersal
• Inactive employees
• Requesting a duplicate copy
• Statement of Earnings

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Personnel Action Form PD-7

• All changes in payroll status of a faculty
  employee should be made by use of turnaround form
  except
• When form is not available
• When changes in tax withholding address are
  made (Use W-4 or NC-4)
• Verify information
• Corrections made in light areas
• Forward to Payroll Services
• Discard prior PD-7 forms on hand for employee
• Due to enhancements all actions for EPA
  non-faculty should be handled via electronic PD-7
  system.

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Departmental Payroll Reports

• Reports distributed to each department
• 01 Report Payroll Check Register
• Detail of Payroll transaction for each employees
  home department
• 02,04, 06 Combined Report Pay Distribution,
  FICA Retirement Health Insurance Employer
  Reports
• 02 - Analysis of payroll charges to departments
  from accounts within state, trust, or contract
  grant funds
• 04 Analysis of employer charges for FICA
  retirement
• 06 Employer charges for health insurance
  composite charges
• Form PD-7
• Create or implement changes to master file for
  EPA faculty employees
• Form NC-4 W-4
• Indicate number of personal exemptions, choice of
  tax schedule, and additional deductions
• Form PR-8 PR-9
• Direct payroll deposit cancellation
  authorizations

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Departmental Payroll Reports (continued)

• Reports distributed to each department
• Form PR-7 (Employee Time Record)
• Used to report hours to be paid, overtime to be
  paid, and shift to be paid
• Form PR-14 Online (Payroll Exception Sheet)
• Report exceptions for SPA employees
• Holiday Premium Pay
• Report hours to be paid for working on holidays
• Stand-By Pay Authorization Form HR-41
• Used to pay non-exempt employees in certain
  classes of position when required to be available
  via pager or telephone for work in the event of a
  University emergency.

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Non-Resident Alien Information

• Background Information
• NRA definition not a citizen or resident of
  USA, not a resident alien who meets the green
  card test
• UNC-CH has been collecting FORM 8233, enables NRA
  to take advantage of tax treaties the USA has
  with other countries
• Retention of 8233 submission to IRS is
  important to compliance regarding taxation of
  NRAs
• University uses Wind Star to aid in managing NRA
  compensation other payments to NRA

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Responsibilities as withholding agent

• Prepare have 8233 signed by NRA before payment
  is made using tax exemption based on treaties
• Each November all eligible NRAs those taking
  advantage of tax exemption are contacted to sign
  new 8233 form in Payroll
• Use IRS form 1042-S for withholding information
  for Non-Resident Aliens.
• Departments must stay informed of NRA policies
  procedures
• New NRA must go to International Center provide
  necessary information prior to any payments.

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Responsibilities as NRA

• Schedule appointment with Payroll to complete new
  8233 form
• Sign form prior to January 1st deadline each year
  
• If deadline not met, taxes will be deducted from
  all payments made until form is signed

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Further Information on Taxation of NRAs

• Business Manual
• http//www.ais.unc.edu/busman/pay/paysc.html
• Payroll Services Section
• Policy Statement 12
• Procedure Statement 12
• Appendix 35B and 35G

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Web Sites of Interest

• UNC-CH Payroll Services
• http//www.unc.edu/finance/payroll
• UNC-CH International Center
• http//internationalcenter.unc.edu
• IRS Forms, Instructions Publications
• http//www.irs.gov/formspubs/index.html