OSPA Payroll Calculation

1
OSPA Payroll Calculation

• Oregon Statewide Payroll Services
• October 27, 2009

2
Class Objectives

• By the end of class, students will be able to
• Replicate the basic OSPA payroll calculation for
• Federal and State income tax withholding
• Social security and Medicare taxes
• Workers Benefit Fund Assessment
• PERS contributions

3
Objective Contd

• Describe how flags on the following screens
  impact the calculation and the P090 / P091 YTD
  Wages, Taxes, and Retirement screens
• PTB2 Payroll Benefit Package Table
• PTD1 and PTD2 Payroll Deduction Table
• Replicate the OSPA calculation for the following
• LWOP for salaried employees
• Earned Income Credit advance
• Overtime

4
Class Outline

• Taxes, Assessments and Retirement Contributions
• LWOP for Salaried Employees
• Earned Income Credit
• Pay and Leave Codes
• Deduction Codes
• Overtime

5
Taxes, Retirement, Workers Benefit Fund
6
Income Tax Withholding

• P010 Withholding Data / Locator Data
• FEDERAL and STATE or MANDATORY WITHHOLDING
• STAT, EXEM, ADDL
• EIC CD from W-5
• PTB2 Payroll Benefit Table
• INC SUBJ to TAX Y
• INC TYP O or T
• PTD1 Payroll Deduction Table
• Nontaxable Code

7
FIT / SIT Contd

• Percent Withholding Tables
• IRS Publication 15-T New Wage Withholding and
  Advance Earned Income Credit Payment Tables
• DOR Tax Withholding Tables
• http//www.oregon.gov/DOR/BUS/docs/206-430.pdf
• http//www.oregon.gov/DOR/BUS/payroll_updates.shtm
  l

8
FICA

• Federal Insurance Contributions Act
• Social Security
• Medicare
• Publication 15 (Circular E) Employers Tax Guide
• Rates
• Wage base limit for social security
• Both employer and employee pay

9
FICA Contd

• OSPA
• P010 FICA SUBJ Y
• PTB2 INC SUBJ TO SS Y
• PTD1 Non Taxable Code

10
Injured Workers

• Workers Compensation Tax
• Workers Compensation Premium Assessment
• Workers Benefit Fund Assessment

11
Workers Compensation Tax

• SAIF insurance premium
• OSPA
• P010 SAIF SUBJ Y
• PTB2 SAIF PCT gt0.0000
• OSPA reports SAIF subject hours and wages to DAS
  Risk Management
• Risk bills agencies

12
Workers Compensation Premium Assessment

• Administrative costs to Department of Consumer
  and Business Services (DCBS)
• Workers Compensation Board
• Workers Compensation Division
• OR-OSHA
• DAS Risk Management bills agencies

13
Workers Benefit Fund Assessment

• Injured worker programs through DCBS
• Based upon hours or partial hours employee worked
• DCBS sets rate annually
• Both employee and employer pay
• OSPA calculates and pays
• P010 SAIF SUBJ
• PTB2 SAIF PCT

14
Retirement PERS

• OSPA uses
• P010 RTMT SYST, RTMT STAT, RTMT ACCT
• PTB2 INC SUBJ TO RMT
• For P010 entries, use
• P030 Job Status Data PERS JOB CLASS CODE
• HRSD HR Systems and Services PERS Wage/Job Class
  Code Crosswalk

15
Retirement P010

• RTMT SYST retirement plan
• Determines for both employer and employee
  contributions
• If N, will not calculate either contribution
• RTMT STAT who will pay employee contribution
• D employer paid
• E employee paid
• N and P no employee contribution

16
Exercise 1 - Basics

• P030 OR,,1,999999 JOB
  STATUS DATA 030
• LASTNAME, FIRSTNAME I
• JOB STATUS INFO
  CONCURRENT JOB INFO
• JOB STAT START/STOP 070109/999999
  REPORT DISTR CD 032
• PERS AGY/POS/DFC/SC /0501105/0/0
  RECOG SVC DT 121806
• PT-FT CD/PCT F/1.0000
  CITY CNTY CD 34/
• APPOINTMENT TYP DT/CD 121806/P
  STANDARD HRS PER DAY 8.000
• EMP REPR/CLS/OPT/STEP OA /C0104 /A/A/02
  MASS TRANSIT DIST T
• PERSONNEL TRANS CD 237
  TIMESHEET CD N
• BENEFIT PKG CD CO
• LEAVE ACCRUAL SVC CD 1
  EMPLOYEE ID
• PERS JOB CLASS CODE G
• CREW-UNIT
• WAGE BASIS CD S
• PERSONNEL BASE RATE 2284.00 ---FUND
  SPLITS--- -FIXED MLY DIFFS--
• ADJUSTED BASE 2284.00 LABOR
  COSTING PCT PAY PCT/ PCT/
• PERSONNEL PAY RATE 2284.00
  TYPE AMT AMT
• EQUIVALENT RATE 13.18
  CD

17
Exercise 1 Contd

• P010 OR
  WITHHOLDING DATA / LOCATOR DATA 010
• LASTNAME, FIRSTNAME WH02 ENTER
  UPDATES
• RDC/CREW/CST CTR 032
  ----------MANDATORY WITHHOLDING----------
• ? TAX DATA FOLLOW-UP FLAG N BEG
  DATE STAT EXEM ADDL END DATE
• ? FINAL CHECK ISSUED 000000 ? FED
  000000 00 0000 000000
• ? FINAL CHECK PERIOD ENDING 000000 ? STATE
  000000 00 0000 000000
• ? RETIREMENT START DATE 073107
• EFF ----FEDERAL---- -----STATE----- EIC
  RTMT RTMT RTMT FICA SAIF UNEM
• DATE STAT EXEM ADDL STAT EXEM ADDL CD
  SYST STAT ACCT SUBJ SUBJ SUBJ
• ? 063009 J 00 0000 J 00 0000 N
  G D 000000 Y Y Y
• ? 043009 J 09 0000 J 09 0000 N
  G D 000000 Y Y Y
• ----WAIVERS----

18
Exercise 1 - Answer

• P370 OR,,103109,103109,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME I
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2284.00 177.00 2284.00 FIT
  109.40 XDNN555 DIRE 1864.40
• SIT
  133.00
• SSEC
  141.61
• MEDR
  33.11
• WBF
  2.48
• ERETG
  64.87
• SRETG
  137.04

19
LWOP for Salaried Employees

• (Regular hours worked hrs. in FT work mo)
  adjusted monthly base rate
• For example160/168 5187 4980

20
Exercise 2 8 hr. LA

• P003 OR,1,01
  Batch 000 FORS
• Name LASTNAME, FIRST eid OR
  TC91 TRANS COMPLET
• Total Reg 177.00 LWOP .00 Other .00
  F/T hours 177.00 WBF days 19
• LN Type Hours Work Charge Override
  Err Session Defaults
• 1 RG 169.00
  Agency
• 2 LA 8.00
  T/S 100109/103109
• 3
  Period End 103109
• 4
  Job Change Data
• 5
  Labor Cost/PCT
• 6
  113520004092 100.00
• 7
• 8
• 9
• 10
  J/C 070109/999999
• 11
  CREW POS 0501105
• 12
  APP P CL OA C0104 02
• 13
  WS 14C BASIS S O/T YN
• 14
  Forecast 177.0
• 15
  Hrs HO .0 F/T 177.0

21
Exercise 2 - Answer

• P370 OR,,103109,103109,O CALCULATION
  OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2284.00 169.00 2180.77 FIT
  93.92 XDNN555 DIRE 1792.65
• FURLOUG N 8.00 SIT
  125.00
• SSEC
  135.21
• MEDR
  31.62
• WBF
  2.37
• ERETG
  61.93
• SRETG
  130.85

22
Earned Income Credit

• Advance payment for earned income credit
• Employee submits W-5 each January 1
• Codes
• J married, both spouses have EIC
• M married, only employee has EIC
• N not subject
• S single or head of household

23
EIC Contd

• Federal only
• Publication 15 (Circular E) Percentage Method

24
Exercise 3 EIC M

• P010 OR
  WITHHOLDING DATA / LOCATOR DATA 010
• LASTNAME, FIRSTNAME WH09
  UPDATE COMPLETED
• WH66
  ENTER NEW KEY OR MORE UPDATES
• RDC/CREW/CST CTR 032
  ----------MANDATORY WITHHOLDING----------
• ? TAX DATA FOLLOW-UP FLAG N BEG
  DATE STAT EXEM ADDL END DATE
• ? FINAL CHECK ISSUED 000000 ? FED
  000000 00 0000 000000
• ? FINAL CHECK PERIOD ENDING 000000 ? STATE
  000000 00 0000 000000
• ? RETIREMENT START DATE 073107
• EFF ----FEDERAL---- -----STATE----- EIC
  RTMT RTMT RTMT FICA SAIF UNEM
• DATE STAT EXEM ADDL STAT EXEM ADDL CD
  SYST STAT ACCT SUBJ SUBJ SUBJ
• ? 103109 J 00 0000 J 00 0000 M
  G D 000000 Y Y Y
• ? 063009 J 00 0000 J 00 0000 N
  G D 000000 Y Y Y
• ----WAIVERS----

25
Exercise 3 Answer

• P370 OR,,103109,103109,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2284.00 177.00 2284.00 FIT
  109.40 XDNN555 DIRE 1968.56
• SIT
  133.00
• SSEC
  141.61
• MEDR
  33.11
• WBF
  2.48
• EIC
  104.16-
• ERETG
  64.87
• SRETG
  137.04

26
Pay and Leave Codes
27
PTB2 Payroll Benefit Table

• Pay and Leave Codes are by Benefit Package
• P030 BENEFIT PKG CD
• For taxes , PERS and SAIF, OSPA uses
• INCOME-SUBJ-TO
• INC TYP
• SAIF PCT

28
PTB2 Contd

• INCOME-SUBJ-TO (Y or N)
• SS social security and Medicare
• RMT PERS
• TAX FIT and SIT
• MT mass transit

29
PTB2 Contd

• INC TYP
• N not income
• O other income
• R reimbursement
• T taxable income
• SAIF PCT
• If gt0.0000, used in
• WBF
• Reported hours to Risk Management

30
PTB2 Contd

• PTB2 CO,999999,CTL
  PAYROLL BENEFIT PACKAGE TABLE
• PKG CODE CO DESCRIPTION SEIU/OPEU EE
• TRN PAY PAY TYPE LV RATE TIM O/T
  INCOME-SUBJ-TO REG INC O/T SAIF
• TYP TYP DESCRIPTION TP UNIT SHT ELG
  SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT
• ? AST ADDNL STRGHT N 00.00 Y N Y Y Y
  Y Y N B T 1.0000 1.0000
• ? BAV BP/AWRD VALU N 00.00 N N Y Y Y
  N N N D O 0.0000 0.0000
• ? BP BONUS PAY N 00.00 N N Y Y Y
  Y Y N D T 0.0000 0.0000
• ? BPS SPECL AWARD N 00.00 N N Y Y Y
  N N N N T 0.0000 0.0000
• ? BT BREAK TIME N 00.00 Y Y Y Y Y
  Y Y N O T 1.5000 1.0000
• ? CBO CALL BACK OT N 00.00 Y N Y Y Y
  Y Y N O T 1.5000 0.0000
• ? CD CAREER DVLP N 00.00 Y N Y Y Y
  Y Y Y N T 1.0000 1.0000
• ? CDN CD NO ACCRL N 00.00 Y N Y Y Y
  Y Y Y N T 1.0000 1.0000
• ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y
  Y Y N O T 1.5000 1.0000
• ? CLA CLOTH ALLOW N 00.00 N N N Y N
  N N N N R 0.0000 0.0000
• ? CLT CL ALW TXBL N 00.00 N N Y Y Y
  N Y N N T 1.0000 0.0000
• ? CMN MILG NONTAX N 00.00 N N N N N
  N N N N R 0.0000 0.0000
• ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y
  Y Y N N T 1.0000 1.0000

31
P090 YTD Wages, Taxes, and Retirement

• Summarizes tax year reporting and payments
• Updated after each final payroll run
• W-2 will reflect numbers on this screen

32
P091 YTD Wages, Taxes, and Retirement

• Also summarizes tax year reporting and payments
• Results of an on-line calculation from entries
  made since the last final payroll run
• Access through the P370 Calculation of Current
  Payoff

33
P090 / P091 Contd

• P090 OR 09 YTD
  WAGES, TAXES, AND RETIREMENT
• LASTNAME, FIRSTNAME
• (TXI) TAXABLE INCOME 24065.88 (SSS)
  SAIF-EMPLR CONTRIB. 0.00
• (ROE) REIMB. OF EXPENSES 0.00 (PER)
  PERS ASSESMENT PAID 0.00
• (NTI) NON-TAXABLE INCOME 46.30 (ERB)
  ERB ASSESMENT PAID 15.75
• (OTI) OTHER TAXABLE INCOME 0.00 (MTT)
  MASS TRANSIT TAX PAID 0.00
• (EIC) EARNED INCOME CREDIT 0.00 (FSW)
  SOC SEC SUBJ WAGES 24065.88
• (FIT) FED. TAX WITHHELD 1260.59 (FTE)
  SOC SEC TAX PD EMPLYE 1492.08
• (SIT) STATE TAX WITHHELD 1165.00 (FTS)
  SOC SEC TAX PD EMPLR 1492.08
• (WES) WBF PAID - EMPLOYE 21.56 (HSW)
  MEDR SUBJECT WAGES 24065.88
• (WSS) WBF PAID - EMPLOYER 21.56 (HTE)
  MEDR TAX PD - EMPLOYE 348.96
• (HTS)
  MEDR TAX PD - EMPLR 348.96
• (LRO)
  LEGIS RETIREMENT OPT 0.00
• -------------------------
  RETIREMENT-------------------------
• SYSTEM ACCOUNT SUBJ WAGES STATE PU
  EMP CONTRIB STATE MATCH

34
Exercise 4 Pay Types

• P003 OR,1,01
  Batch 000
• Name LASTNAME, FIRST eid OR
  TC91 TRANS COMPLET
• Total Reg 177.00 LWOP .00 Other 16.00
  F/T hours 177.00 WBF days 19
• LN Type Hours Work Charge Override
  Err Session Defaults
• 1 RG 177.00
  Agency
• 2 SDE 16.00
  T/S 100109/103109
• 3
• 4
  Job Change Data
• 5
  Labor Cost/PCT
• 6
  113520004092 100.00
• 7
• 8
• 9
• 10
  J/C 070109/999999
• 11
  CREW POS 0501105
• 12
  APP P CL OA C0104 02
• 13
  WS 14C BASIS S O/T YN
• 14
  Forecast 177.0
• 15
  Hrs HO .0 F/T 177.0

35
Exercise 4 - P050

• P050 OR,,1,103109 GROSS PAY
  ADJUSTMENTS ON FILE
• LASTNAME, FIRSTNAME GP93
  TRANSACTION COMPLETE
• PAY STRT STOP ADJ
  DAYS TRAN
• TYP DATE DATE TYP RATE UNITS AMOUNT
  WRKD DATE ERROR MSG
• ? CLA 103109 103109 A .00 .00
  200.00 102209
• CLOTH ALLOW
  COMMENT 10/09 UNFRM
• ? EDT 103109 103109 A .00 .00
  150.00 102209
• ED EXP TXBL
  COMMENT 10/09 CLS
• ? ER 103109 103109 A .00 .00
  25.00 102209
• REIMB OF EX
  COMMENT 10/09 EXP
• ? SVN 103109 103109 A .00 .00
  100.00 102209
• VEH/NON SUB
  COMMENT 10/09 CAR
• ? A

36
Exercise 4 PTB2

• PTB2 CO,999999,CTL
  PAYROLL BENEFIT PACKAGE TABLE
• PKG CODE CO DESCRIPTION SEIU/OPEU EE
• TRN PAY PAY TYPE LV RATE TIM O/T
  INCOME-SUBJ-TO REG INC O/T SAIF
• TYP TYP DESCRIPTION TP UNIT SHT ELG
  SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT
• ? CLA CLOTH ALLOW N 00.00 N N N Y N
  N N N N R 0.0000 0.0000
• ? EDT ED EXP TXBL N 00.00 N N Y N Y
  N N N N T 0.0000 0.0000
• ? ER REIMB OF EXP N 00.00 N N N N N
  N N N N R 0.0000 0.0000
• ? RG REGULAR PAY N 00.00 Y N Y Y Y
  Y Y Y N T 1.0000 1.0000
• ? SDE SH DIFF 0.75 N 00.75 Y N Y Y Y
  Y Y N D T 0.0000 0.0000
• ? SVN VEH/NON SUBJ N 00.00 N N Y N Y
  N N N N O 0.0000 0.0000

37
Exercise 4 Answer P370

• P370 OR,,103109,103109,O CALCULATION
  OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2284.00 177.00 2284.00 FIT
  148.70 XDNN555 DIRE 2172.05
• SH DIFF T .75 16.00 12.00 SIT
  153.00
• ACLOTH A R 200.00 SSEC
  157.86
• AED EXP T 150.00 MEDR
  36.91
• AREIMB O R 25.00 WBF
  2.48
• AVEH/NON O 100.00 ERETG
  70.89
• SRETG
  149.76

38
Exercise 4 Answer P091

• OR 09 YTD WAGES,
  TAXES, AND RETIREMENT
• LASTNAME, FIRSTNAME CALCULATED
  FROM P370
• (TXI) TAXABLE INCOME 26511.88 (SSS)
  SAIF-EMPLR CONTRIB. 0.00
• (ROE) REIMB. OF EXPENSES 225.00 (PER)
  PERS ASSESMENT PAID 0.00
• (NTI) NON-TAXABLE INCOME 46.30 (ERB)
  ERB ASSESMENT PAID 17.50
• (OTI) OTHER TAXABLE INCOME 100.00 (MTT)
  MASS TRANSIT TAX PAID 0.00
• (EIC) EARNED INCOME CREDIT 0.00 (FSW)
  SOC SEC SUBJ WAGES 26611.88
• (FIT) FED. TAX WITHHELD 1409.29 (FTE)
  SOC SEC TAX PD EMPLYE 1649.94
• (SIT) STATE TAX WITHHELD 1318.00 (FTS)
  SOC SEC TAX PD EMPLR 1649.94
• (WES) WBF PAID - EMPLOYE 24.04 (HSW)
  MEDR SUBJECT WAGES 26611.88
• (WSS) WBF PAID - EMPLOYER 24.04 (HTE)
  MEDR TAX PD - EMPLOYE 385.87
• (HTS)
  MEDR TAX PD - EMPLR 385.87
• (LRO)
  LEGIS RETIREMENT OPT 0.00
• -------------------------
  RETIREMENT-------------------------
• SYSTEM ACCOUNT SUBJ WAGES STATE PU
  EMP CONTRIB STATE MATCH

39
Deduction Codes
40
PTD1 Payroll Deduction Table

• Non Taxable Code
• N exempt from FIT/SIT, subject to FICA
• T
• No plan code or plan code subject to FIT/SIT,
  FICA
• Alpha plan code exempt from FIT/SIT, FICA
• X exempt from FIT/SIT, FICA

41
PTD1 Payroll Deduction Table

• PTD1 KMNN,999999
  PAYROLL DEDUCTION TABLE
• Tran Type ? Deduction Information
• Deduction Code KMNN Type H Description
  KAISER HMO Category P
• Start Date 120108 Stop Date 999999
• Payee KAISER FOUNDATION-MEDICAL
• Address P.O. BOX 4100-3
• City PORTLAND State OR Zip
  972080000
• Central Y Check Accum 2
  Multiple DED 1 Admin Fee Payee S
• OPE Class H Kaiser Code 7017 Plan is
  Seq Num N
• Share Basis V Board PCT 0060
  Priority 01
• Deferred Compensation, TSA and FSA Information
• Maximum PCT Curr .00 Maximum PCT YTD
  .00
• Maximum Amt Curr .00 Maximum Amt YTD
  .00 Non Taxable Code T

42
PTD2 Payroll Deduction Table

• PTD2 KMNN,999999
  PAYROLL DED/PLAN TABLE
• Payee KAISER FOUNDATION-MEDICAL Deduction
  Description KAISER HMO
• T Plan Description Carrier OPE Cls Empl
  Adm/Stab Vendor State
• Code Cvg Tier CD Share
  Fee Share Share
• ? AAA EMP ONLY A W 756.46
  4.51 751.95 .00
• ? BBB EMPSPOUSE B X 1013.67
  6.05 1007.62 .00
• ? CCC EMPCHILDREN C Y 869.94
  5.19 864.75 .00
• ? DDD EMPFAMILY D Z 1036.36
  6.18 1030.18 .00
• ? ZZZ ADJ 2008 _ _ .00
  .00 .00 .00
• ? 001 ADJ 2008 _ _ .00
  .00 .00 .00
• ? 101 EMP ONLY A W 756.46
  4.51 751.95 .00
• ? 102 EMPSPOUSE B X 1013.67
  6.05 1007.62 .00
• ? 103 EMPCHILDREN C Y 869.94
  5.19 864.75 .00
• ? 104 EMPFAMILY D Z 1036.36
  6.18 1030.18 .00
• ? 802 EMPPARTNER B X 1013.67
  6.05 1007.62 .00
• ? 803 EE/DP'S CHL C Y 869.94
  5.19 864.75 .00
• ? 804 EE/DP/EE CHL D Z 1036.36
  6.18 1030.18 .00

43
Exercise 5 - Deductions
Code/Plan Amount PTD1
BK18 12.00 T
DCNN 100 250.00 N
KDNN BBB 93.64 T
KMNN BBB 1,013.67 T
LCNN 75.00 T
PKNN 444 65.00 X
SINN 001, 20K 5.50 T
SLNN 001, 5K 1.10 T
UGNN CCC, 40K 21.61 T
44
Exercise 5 - Answer

• P370 OR,,103109,103109,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2284.00 177.00 2284.00 FIT
  99.42 BK18 FOOD 12.00
• SH DIFF T .75 16.00 12.00 SIT
  128.00 DCNN100 DEF/ 250.00
• ACLOTH A R 200.00 SSEC
  152.99 KDNNBBB KAIS
• AED EXP T 150.00 MEDR
  35.77 KMNNBBB KAIS
• AREIMB O R 25.00 WBF
  2.48 LCNN UN L 75.00
• AVEH/NON O 100.00 ERETG
  70.89 PKNN444 PARK 65.00
• SRETG
  149.76 SINN001 PEBB
• 
  SLNN001 BASI
• 
  UGNNCCC EMP 13.51
• 
  UGNN040 EMP 8.10
• 
  XDNN555 DIRE 1828.73

45
PEBB Numeric Plan Code

• P370 OR,,103109,103109,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME I
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2284.00 177.00 2284.00 FIT
  99.42 BK18 FOOD 12.00
• SH DIFF T .75 16.00 12.00 SIT
  128.00 DCNN100 DEF/ 250.00
• ACLOTH A R 200.00 SSEC
  152.99 KDNNBBB KAIS
• AED EXP T 150.00 MEDR
  35.77 KMNNBBB KAIS
• AREIMB O R 25.00 WBF
  2.48 KMNN102 AKAIS 1013.67
• AVEH/NON O 100.00 ERETG
  70.89 LCNN UN L 75.00
• SRETG
  149.76 PKNN444 PARK 65.00
• 
  SINN001 PEBB
• 
  SLNN001 BASI
• 
  UGNNCCC EMP 13.51
• 
  UGNN040 EMP 8.10
• 
  XDNN555 DIRE 815.06

46
PEBB Alpha Plan Code

• P370 OR,,103109,103109,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME I
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2284.00 177.00 2284.00 SIT
  52.00 BK18 FOOD 12.00
• SH DIFF T .75 16.00 12.00 SSEC
  90.14 DCNN100 DEF/ 250.00
• ACLOTH A R 200.00 MEDR
  21.08 KDNNBBB KAIS
• AED EXP T 150.00 WBF
  2.48 KMNNBBB KAIS
• AREIMB O R 25.00 ERETG
  70.89 KMNNBBB AKAIS 1013.67
• AVEH/NON O 100.00 SRETG
  149.76 LCNN UN L 75.00
• 
  PKNN444 PARK 65.00
• 
  SINN001 PEBB
• 
  SLNN001 BASI
• 
  UGNNCCC EMP 13.51
• 
  UGNN040 EMP 8.10
• 
  XDNN555 DIRE 1068.02

47
Overtime
48
FRRP

• FRRP FLSA Regular Rate of Pay
• AHRP annualized hourly rate of pay or the
  EQUIVALENT RATE from P030
• Based upon actual hours worked and dollars paid
  in a month
• If time or P050 change, FRRP may change
• May vary from month to month

49
For FRRP OSPA Uses

• TYPE and HOURS on P003 or P004 Time Capture
• PAY TYPE and AMOUNT on the P050 Gross Pay
  Adjustments
• ADJUSTED BASE and EQUIVALENT RATE on the P030 Job
  Status Data
• LV TP, RATE UNIT, REG PY, OT, and OT/MLT on the
  PTB2 Payroll Benefit Table

50
PTB2 Contd

• PTB2 CO,999999,CTL
  PAYROLL BENEFIT PACKAGE TABLE
• PKG CODE CO DESCRIPTION SEIU/OPEU EE
• TRN PAY PAY TYPE LV RATE TIM O/T
  INCOME-SUBJ-TO REG INC O/T SAIF
• TYP TYP DESCRIPTION TP UNIT SHT ELG
  SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT
• ? AST ADDNL STRGHT N 00.00 Y N Y Y Y
  Y Y N B T 1.0000 1.0000
• ? BAV BP/AWRD VALU N 00.00 N N Y Y Y
  N N N D O 0.0000 0.0000
• ? BP BONUS PAY N 00.00 N N Y Y Y
  Y Y N D T 0.0000 0.0000
• ? BPS SPECL AWARD N 00.00 N N Y Y Y
  N N N N T 0.0000 0.0000
• ? BT BREAK TIME N 00.00 Y Y Y Y Y
  Y Y N O T 1.5000 1.0000
• ? CBO CALL BACK OT N 00.00 Y N Y Y Y
  Y Y N O T 1.5000 0.0000
• ? CD CAREER DVLP N 00.00 Y N Y Y Y
  Y Y Y N T 1.0000 1.0000
• ? CDN CD NO ACCRL N 00.00 Y N Y Y Y
  Y Y Y N T 1.0000 1.0000
• ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y
  Y Y N O T 1.5000 1.0000
• ? CLA CLOTH ALLOW N 00.00 N N N Y N
  N N N N R 0.0000 0.0000
• ? CLT CL ALW TXBL N 00.00 N N Y Y Y
  N Y N N T 1.0000 0.0000
• ? CMN MILG NONTAX N 00.00 N N N N N
  N N N N R 0.0000 0.0000
• ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y
  Y Y N N T 1.0000 1.0000

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PTB2 OT Code

• B both dollars and hours
• D just dollars included, from P050
• N neither dollars or hours
• O FLSA subject OT, paid at FRRP rate
• P partial or premium hours, O/T MLT

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To Determine FRRP Overtime Rate

• FLSA Subject hours Annualized Average Hours
  (173.33) OT hours
• FLSA Subject salary base salary timesheet
  differentials overtime
• Diff hrs X PTB2 RATE UNIT
• OT hrs X P030 EQUIVALENT RATE
• FRRP rate FLSA subj salary FLSA subj hours
  P050 Amount 173.33
• Adjusted OT rate FRRP rate 1.5

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Overtime Example

• P370 OR,,103109,103109,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME I
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 2473.00 176.00 2473.00 FIT
  171.87 ADNN100 EMP/ 3.40
• ADDNL S T 14.27 10.00 142.70 SIT
  163.00 AHNN001 LONG 13.35
• OVERTIM T 24.83 16.00 397.28 SSEC
  226.83 DONN SEIU 42.04
• COMP TM N 8.00 MEDR
  53.05 LTNN001 DEP 1.29
• SH DIFF T .75 16.00 12.00 WBF
  2.94 OPNNCCC ODS
• ACLOTH A R 200.00 ERETG
  102.52 OPNN901 ODS
• AED EXP T 150.00 SRETG
  216.60 RGNNCCC REGE
• AHOUSNG O 350.00
  SINN001 PEBB
• AREIM TX O 35.00
  SLNN001 BASI
• AVEH/NON O 100.00
  STNN001 SHOR 14.10
• 
  TDNN SEIU 2.75
• 
  UBNNAAA EMP 1.48
• 
  VSNNCCC VSP
• 
  XDNN555 DIRE 2678.88

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Exercise 6 - Answer

• P370 OR,,103109,103109,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME I
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 4286.00 176.00 4286.00 FIT
  741.33 ADNN100 EMP/ 3.40
• ADDNL S T 24.73 8.00 197.84 SIT
  344.00 AJNN001 LONG 12.86
• LEAD WK T 1.24 24.00 29.76 SSEC
  347.03 DCNN100 DEF/ 100.00
• OVERTIM T 38.64 24.00 927.36 MEDR
  81.16 DONN SEIU 72.86
• SH DIFF T .75 24.00 18.00 WBF
  2.91 GWNN OPEU 11.81
• AINS RET T 138.26 ERETS
  115.30 KDNNBBB KAIS
• SRETS
  335.83 OONN001 OPT
• 
  PLNNF00 LEGA 20.90
• 
  SINN001 PEBB
• 
  SLNN001 BASI
• 
  SVNN SAVI 50.00
• 
  TDNN SEIU 2.75
• 
  UNNN120 SP/D 15.10
• 
  XDNN333 DIRE 100.00
• 
  XDNN555 DIRE 3691.11

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OT Changes from Run 1 to Run 2

• OSPA will automatically recalculate the overtime
  rate
• It will back out the Run 1 entry and recalculate
  for the month

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Example
57
OT Changes for Closed Month

• If month is still on P190 Payroll Register Data
• Correct time in applicable month
• Set a corrective on the P190
• OSPS will calculate the OT in the appropriate
  month

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Closed Month Contd

• If month is not on the P190
• Calculate the correct OT rate for the prior month
• Enter time on the P050 Gross Pay Adjustments for
  the current month
• Use pay type ZOT
• You may need to back-out prior OT for the month

59
What Questions do you have?