WORKERS' COMPENSATION PAYMENTS...INTRODUCTION This manual contains general instructions for...

INTRODUCTION

This manual contains general instructions for preparing and submitting payroll and employee data, as well as schedules, tables, and codes used in the payroll system. The Payroll Preparation Manual is the administrative authority in the absence of specific rules to the contrary. The text underlined and colored blue throughout the manual is hyperlinked. This means that you can click on this text and be taken directly to the specified section within the manual. The text that begins with DFS and is colored green is hyperlinked to the specified form used in the Bureau of State Payrolls. All text in the Table of Contents is hyperlinked. Clicking on an item will take you directly to that section of the manual. When you use the hyperlinks, be sure to use the Adobe Reader’s toolbar up and down arrows above the page you are viewing to return to your previous position in the manual. Using the back button on the Internet toolbar will remove you completely from the manual. We hope you will find the above information useful in navigating through the Payroll Preparation Manual and executing your job responsibilities.

BUREAU OF STATE PAYROLLS

PAYROLL PREPARATION

MANUAL

BUREAU OF STATE PAYROLLS PREPARATION MANUAL TABLE OF CONTENTS

REVISED: DECEMBER, 2012 VOLUME I PAGE 1 OF 7

VOLUME I TABLE OF CONTENTS………………….……..……………… Pages 1 - 7 VOLUME II DEFINITIONS DICTIONARY…….……………………..……. Pages 1 - 4 VOLUME III PAYROLL MANAGEMENT SCHEDULES………………….. Pages 1 - 18 VOLUME IV PAYROLL PROCESSING

SECTION 1 PAYROLL OVERVIEW……………..……………………… Pages 1 - 5 Payroll Deduction Drop Priority Sequence……………… Page 2 Authorized Signature Forms…………………………….. DFS-A3-1930 (Authorized Signature Form)……………. Page 3 Payroll Indicators………………………………………... Page 3 Payroll Certification…….………………..………….….. Page 3 DFS-A3-1900 (Payroll Certification)…………..………. Page 3 Reports………………….………..……………………… Page 4 Default Account Codes………………………………….. Page 4 Payroll Account Negative Balances………………….….. Page 4 Payroll Batch Control Documents………………………. Page 5

SECTION 2 ELECTRONIC FUND TRANSFER (DIRECT DEPOSIT)…. Page 1

SECTION 3 PAYROLL TAX CALCULATION………………….………. Pages 1 - 11 DFS-A3-1897 (Reduction or Exemption from Withholding) Page 1 Withholding Tax Tables………………….…………….... Pages 1 - 2 Withholding Tax Calculations…………………………… Pages 2 - 5 Alternative Tax Method………………….………………. Page 4 Gross-Up Procedures…………..…………………………. Pages 4 - 5 Retirement Code Tables & FICA Code Tables……..…… Pages 5 - 9 FICA Coverage……………….………………………….. Pages 9 - 11



VOLUME IV PAYROLL PROCESSING continued SECTION 4 PAYROLL PROCESSING CODES……………..………….. Pages 1 - 12

SECTION 5 REGULAR WAGE PAYMENTS…………………………… Pages 1 - 8

Change Order Form Preparation Instructions…………… Pages 1 - 7 DFS-A3-1902 (Payroll By Exception Change Order)...… Page 1 Payroll Deduction Drop Priority Sequence……...……… Page 7 Valid Relationships of Payroll Account/Retirement Codes Page 8

SECTION 6 WORKER’S COMPENSATION……………………………. Pages 1 - 5

SECTION 7 PC PAYMENT SYSTEM……….…………………………... Pages 1 - 3

SECTION 8 SUPPLEMENTAL PAYMENTS (NON-RECURRING)…... Pages 1 - 13 DFS-A3-1913 (Non-recurring Compensation Requisition for Military Leave Payments)…………………..……….. Page 3 DFS-A3-1914 (Non-recurring Compensation Requisition for Medical Education Loans)……………..…………….. Page 8 DFS-A3-1909 (Manual Payroll Register) ……………….. Page 8 DFS-A3-1915 (Non-recurring Compensation Requisition for Session Subsistence Payments……………..…………. Page 8 DFS-A3-1916 (Non-recurring Compensation Requisition for Excess Intra-District Expense)…………………..……. Page 8 DFS-A3-1917 (Non-recurring Compensation Requisition for Taxable Travel)………………………………….…….. Page 9 DFS-A3-1918 (Non-recurring Compensation Requisition for Toll Allowance Payments)……………………………. Page 9 DFS-A3-1919 (Non-recurring Compensation Requisition for Quarterly Sales Incentives)……..…………………..… Page 10 DFS-A3-1921 (Non-recurring Compensation Requisition for FICA Wage Disability Benefits)……………………... Page 10

DFS-A3-1922 (Non-recurring Compensation Requisition for Non FICA Disability Benefits)……………………….. Page 10



VOLUME IV PAYROLL PROCESSING continued SECTION 8 SUPPLEMENTAL PAYMENTS (NON-RECURRING) continued

DFS-A3-1923 (Non-recurring Compensation Requisition for Health Insurance Subsidy)…………………………….. Page 12 DFS-A3-1924 (Non-recurring Compensation Requisition for Extra State Compensation/Supplements)…………….. Page 12 DFS-A3-1925 (Non-recurring Compensation Requisition for Retroactive Payments)……………..……………….… Page 12

SECTION 9 EMPLOYEE TRAVEL……………………………………….. Pages 1 - 12

SECTION 10 CRIMINAL JUSTICE INCENTIVE PROGRAM (CJIP)……. Pages 1 - 8 DFS-A3-1931 (Criminal Justice Incentive Program)……. Page 2

SECTION 11 ON-DEMAND PAYROLL SYSTEM………..………….…… Pages 1 - 17

SECTION 12 REVOLVING FUNDS………………………………………… Page 1

SECTION 13 BACKPAY/SETTLEMENT/RETROACTIVE PAY/ MANUAL PAYROLL…………………………………………

Pages 1 - 16

DFS-A3-1905 (Backpay/Settlement Request Check-off Sheet)…………………………………………………….. Page 2 DFS-A3-1909 (Manual Payroll Register)…………………………………………………. Page 2 DFS-A3-1906 (Calculation of Overtime Hours)…………………………………………………… Page 3 DFS-A3-1907 (Dual Employment Calculation of Overtime Hours)…….…………………………………………….. Page 3 DFS-A3-1908 (Certification of Interim Earnings / Unemployment Compensation Benefits)……………... Page 4 DFS-A3-1900 (Payroll Page 4 Certification)………………………………….……….. Historical Retirement Rates……………..…………….. Pages 4 - 12



VOLUME IV SECTION 14

PAYROLL PROCESSING continued BENEFICIARY PAYMENTS………………………..……..

Pages 1 - 7

DFS-A3-1897 (Reduction or Exemption From Withholding Form)……………………………………………………. Page 1 DFS-A3-1899 (Beneficiary Payment Request Check-Off Sheet)…………………………………………………… Page 2 DFS-A3-1900 (Payroll Certification)…………..……… Page 2 DFS-A3-1912 (Beneficiary Affidavit)…………….…… Page 2 DFS-A3-1903 (Payroll by Exception Change Order - Beneficiary)….…………………………………………. Page 3 DFS-A3-1904 (Criminal Justice Incentive Pay Change Order Beneficiary)……………………………………… Page 3 DFS-A3-1898 (Requisition for Payment of Sick Leave Upon Termination for Use with Beneficiary Payments Only)……………………………………………………. Page 3 DFS-A3-1901 (Overtime Payroll Requisition)………… Page 3 DFS-A3-1926 (Beneficiary Nonrecurring Compensation Requisition)…..………………………………………… Page 4 DFS-A3-1910 (Manual Payroll Register Beneficiary)… Page 4

SECTION 15 TAX DEFERRALS AGREEMENTS……………………… Pages 1 - 2

SECTION 16 STATE INSURANCE CALCULATION………………….. Pages 1 - 7

SECTION 17 OPTIONAL LIFE INSURANCE……..…………………… Pages 1 - 3

SECTION 18 COLLECTIONS SYSTEMS..…………………………..…. Pages 1 - 10 DFS-A3-1927 (Judgment Debtor Information)……….. Page 1 DFS-A3-1928 (Bureau of State Payrolls Garnishment Fax Form)…………………………………………..….. Page 1 VOLUME V EMPLOYEE RECORDS

SECTION 1 PAYROLL SYSTEM ACCESS…………………..……….. Pages 1 - 11



VOLUME V EMPLOYEE RECORDS continued SECTION 2 EMPLOYEE INFORMATION…………………….…..….. Pages 1 - 13

SECTION 3 FEDERAL TAX FORMS……………………….….……… Pages 1 - 24

Form W-4…………………………..…………….…….. Page 1 - 5 Form W-5……………………………………………….. Page 5 - 6 DFS-A3-1897 (Reduction or Exemption From Withholding Form)…………………………………………………… Page 1

SECTION 4 MISCELLANEOUS DEDUCTION CODES………………. Pages 1 - 7

SECTION 5 PAYROLL WARRANT/EFT CANCELLATION…………. Pages 1 - 11

SECTION 6 REFUND FOR SALARY OVERPAYMENT…………….... Pages 1 - 18 DFS-A3-1911 (Refund of Overpayment of Salary)……. Page 1

SECTION 7 ON-LINE NON CASH ADJUSTMENTS…………..……... Pages 1 - 12

SECTION 8 ON-LINE RETIREMENT ADJUSTMENTS………….…… Pages 1 - 7

SECTION 9 ON-LINE FICA TAX COLLECTIONS………………..…... Pages 1 - 15 VOLUME VI TAXATION/RECONCILIATION

SECTION 1 TAX REFUNDS…………..………………………………… Pages 1 - 2 DFS-A3-1932 (FICA Refund Request)…………….…… Page 2

SECTION 2 TAX COLLECTIONS…………..…………………………… Page 1

SECTION 3 FRINGE BENEFITS…………….………………..…………. Pages 1 - 46 Accountable Plan……………………………..…………. Pages 1 - 3 DFS-A3-1929 (Division of Accounting and Auditing Accountable Plan Check-Off)…………………….….…. Page 3 Special Accounting Period……………………..…….…. Pages 3 - 4 Awards, Prizes and Gifts………………………………… Pages 5 - 7 Education Assistance/Tuition Waivers………………….. Pages 7 - 13



VOLUME VI TAXATION/RECONCILIATION continued SECTION 3 FRINGE BENEFITS continued

Employer Provided Clothing………………………........... Pages 13 - 15 Employer-Purchased Retirement Service Credit………… Page 15 Moving Expenses………………………...………………. Pages 15 - 21 Personal Use of State-Provided Vehicles………………… Pages 21 - 41 Personal Use of State Aircraft…………………………….. Pages 41 - 44 Travel Expense Reimbursement………………….……….. Pages 44 - 46

SECTION 4 ADOPTION BENEFITS………………….………...…………. Page 1

SECTION 5 DEFERRED COMPENSATION……………………………… Pages 1 - 6

SECTION 6 FORM W-2/W-2C…………………………………………….. Pages 1 - 9 Form W-2 Wage and Tax Statement………………….….. Page 1 - 3 Electronic W-2 Forms……………………………………… Page 3 Distribution of W-2 Forms……………………………..…. Pages 3 - 4 Undeliverable W-2 Forms…………………………………. Page 4 Form W-2 Agency Access and W-2 Duplicates…………… Page 4 Form W-2c Corrected Wage & Tax Statement…………… Pages 4 - 6 Duplicate Form W-2c……………………………………… Pages 6 - 8 Form 1099 - MISC Miscellaneous Income….……………. Page 9 Annual Earnings & Benefits Statement…………………… Page 9

SECTION 7 NONRESIDENT ALIEN TAXATION………………..……… Page 1

SECTION 8 QUALIFIED TRANSPORTATION BENEFITS……………… Pages 1 - 18

SECTION 9 STATE INCOME TAX WITHHOLDING…..………..………. Page 1

SECTION 10 STATE LOAN REPAYMENT PROGRAM – NURSE………. Pages 1 - 2



VOLUME VI TAXATION/RECONCILIATION continued

SECTION 11 OPS FICA ALTERNATIVE PLAN…………………….…….. Pages 1 - 4

SECTION 12 FICA TAX RATE…………………………………………... Page 1 VOLUME VII PAYROLL SYSTEMS MANAGEMENT

SECTION 1 DATA ELEMENT DICTIONARY………………………… Pages 1 - 25

SECTION 2 PC PAYMENT SYSTEM INSTALLATION…….………… Page 1

SECTION 3 AGENCY PAYROLL REQUISITION…………………….. Pages 1 - 9

SECTION 4 AGENCY PAYROLL DATA……………………………… Pages 1 - 15 VOLUME VIII MISCELLANEOUS INFORMATION

SECTION 1 CHANGES DUE TO REORGANIZATIONS……………… Pages 1 - 2

SECTION 2 REPORT DISTRIBUTION SYSTEM……………………… Page 1

BOSP PAYROLL PREPARATION MANUAL DEFINITION DICTIONARY

__________________ REVISED: APRIL, 2012 VOLUME II PAGE 1 OF 4

AGENCY (AGENCIES) – For ease in understanding of this manual, this shall include all personnel systems that utilize the State Payroll System. This includes the Legislature. Enter the name of the Agency for which you are filling out the paperwork, i.e. Department of Financial Services.

AGENCY DATE/DATE/DATE SUBMITTED/DATE PREPARED – Enter either the date the form is prepared or the date you will submit it to the Bureau of State Payrolls.

AGENCY/NAME OF DEPARTMENT/DEPARTMENT NAME – see Agency (Agencies)

APPOINTMENT STATUS – The Appointment Status Code is a two-character code indicating the status of an employee. Refer to Volume IV, Section 4, Payroll Processing Codes. Unless otherwise indicated in the special preparation instructions for a specific key code, the appointment status code must be the employee's current appointment status.

AUTHORIZED SIGNATURE – An employee whose signature is on a current “Authorization Signature Form” on file with the Bureau of State Payrolls must sign the request.

BOSP–The Bureau of State Payrolls

CLASS CODE – A four-digit number indicating the class of position in which the employee is working and being paid. Career Service Class Codes can be obtained from the Department of Management Services, Human Resource Management web site at dms.myflorida.com. Refer to Volume IV, Section 4, Payroll Processing Codes, for the general range of class codes. Unless otherwise indicated in the special preparation instructions below for a specific key code, the class code must be the employee's current class code.

CONTRACTED HOURS – The number of hours the employee is to work or account for with leave in a pay period.

FICA – The Federal Insurance Contributions Act provides for a Federal system of old age, survivors, disability, and hospital insurance.

FIRST INITIAL AND MIDDLE INITIAL – Enter the first initial and middle initial of the employee’s name.

FIRST NAME – The employee’s first name as it appears in the W-4 system.

FLAIR ACCOUNT CODE – The 29-digit account code from which to make the payment.

The Account Code consists of:

Organization Level 1(L1) 2 digits GAAFR Fund Indicator (GF) 2 digits State Fund Indicator (SF) 1 digit Fund Indicator (FID) 6 digits Budget Entity Code (BE) 8 digits Internal Budget Indicator (IBI) 2 digits Category Code (CAT) 6 digits Year Indicator (YR) 2 digits



FLAIR ORG CODE – This 11-digit code identifies the organizational structure for payroll and is the primary key to sort employee warrants. This code consists of:

Department 2 digits Division 2 digits Bureau 2 digits Section 2 digits Sub-section 3 digits

GROSS PAY/SALARY – The cash amount the employee would receive before any deductions for taxes or any other purpose.

Computation of Gross Pay/Salary:

(a) Biweekly or Monthly Hourly Rate Employee:

Hourly Rate of Pay X Hours Earned = Gross Pay / Salary

(b) Biweekly Period Rate Employee:

(Hours Earned / Contracted Hours) X Rate of Pay = Gross Pay / Salary

(c) Monthly Period Rate Employees:

(Hours Earned / Contracted Hours) X Rate of Pay = Gross Pay / Salary

Carry the division to the fifth decimal place and round to the fourth. Multiply the quotient by the Rate of Pay. Carry the multiplication to the third decimal place and round to the second.

GROSS SALARY CHARGE – This is the total cost to the state for the payment. It is also the amount that will be charged to the FLAIR account code. This is the cash gross salary plus all state contributions.

HOURLY RATE (OF PAY) – The amount determined to be the employee’s rate of pay on an hourly basis.

To convert an employee's regular period rate of pay to an hourly rate for annual leave, special compensatory leave in lieu of overtime, and other nonrecurring payments, follow the calculations below:

Biweekly regular period rate of pay x 26 = Hourly regular rate of pay

2080 hours

Monthly regular period rate of pay x 12 = Hourly regular rate of pay

2080 hours

Round the hourly rate to the nearest cent.

INTRA-DEPARTMENT – A ten- (10) character alpha/numeric field for agency use.

IRC – Internal Revenue Code



LAST NAME – Enter the employee's last name as recorded in the W-4 system. The last name must include any suffix (i.e., Jr., II, III, and be separated by a space; do not use period or comma) but cannot exceed sixteen (16) characters.

MARITAL STATUS/MAR STATUS – This is the employee's marital status shown on the W-4 file.

MEDICARE TAX – This is the hospital insurance (HI) portion of the FICA tax.

NAME/PAYEE NAME – This is the employee's last name, first name and middle initial as shown in the W-4 system.

NUMBER OF EXEMPTIONS/WITHHOLDING ALLOWANCES – This is the number of exemptions as shown on the W-4 file.

OBJECT CODE – The 4-digit state standard object code assigned to the payment.

OLO – Operating Level Organization

PARTIAL HOURS – Code partial hours as shown:

PARTIAL HOUR MINUTES CODE

– 07 0.0 08 – 22 0.1 23 – 37 0.2 38 – 52 0.3 53 – 60 1.0

PAY CYCLE – A one-digit code indicating the pay cycle of the employee. A period rate of pay must have a code that corresponds to the pay period of the rate.

Code Definition 1 Biweekly regular payments

2 Monthly regular payments

3 Biweekly supplemental payment – Biweekly supplemental payments may include additional monies owed and/or non-recurring payments such as annual leave, sick leave, uniform allowance, etc. Additionally, the originating agency’s regular and supplemental payroll may include supplemental payments.

4 Monthly supplemental payment – Monthly supplemental payments may include additional monies owed and/or non-recurring payments such as annual leave, sick leave, uniform allowance, etc. Additionally, the originating agency’s regular and supplemental payroll may include supplemental payments.

PAYROLL PERIOD/PAY PERIOD – The period according to the established schedule in accordance with the document being prepared. This must be a valid period on the schedule. Refer to Volume III, Payroll Management Schedules.



PAY PLAN – A two-digit code indicating the benefits, methods, procedures and salary schedules being used to compensate an employee. Refer to Volume IV, Section 4, Payroll Processing Codes.

PAY STEP – A two-digit code indicating a step within a pay grade currently applicable to law enforcement personnel. If this code is not applicable, zero-fill the field. The current valid codes are 00-13 and 99. The Department of Management Services may authorize the use of additional codes as required or needed.

PERIOD RATE – Salary is determined to be a fixed dollar amount per pay period, e.g., $XX per month

or $XX per biweekly

POSITION NUMBER – For salaried employees, the six-digit position number authorized by the Department of Management Services for the position the employee is occupying. For all OPS employees, position number 900000 should be used. For position numbers that are less than 6-digits long, zero-fill the beginning of the position number.

PREPARED BY, TELEPHONE NUMBER – Enter the name and telephone number of the person who prepared the form and his or her telephone number.

PRETAX ADMINISTRATION ASSESSMENT (Pretax code 0923) – The employer FICA contributions saved as a result of the pretax program. These savings are placed in the Pretax Benefits Trust Fund and are used for the administration of the pretax benefits program.

RATE OF PAY – See Period Rate or Hourly Rate

RET CODE/RETIREMENT CODE – Unless otherwise indicated in the special preparation instructions for a specific key code, the retirement code must agree with the retirement code on the FRS-M10 form on file with the Division of Retirement. For OPS employees, only retirement codes ZA, ZM, ZX and ZZ are valid. Refer to Volume IV, Section 4, Payroll Processing Codes.

SOCIAL SECURITY NUMBER/TAX ID – The 9-digit Social Security number must be identical to the number on the W-4 system.

SOCIAL SECURITY TAX – Enter the old age, survivors, and disability insurance (OASDI) portion of the FICA tax.

TYPE RATE – Enter a one-digit code indicating the type rate (hourly or period rate) at which to pay the employee.

Enter Code 1 for period rate. Enter Code 2 for hourly rate.

WARRANT DATE – The date the warrant or direct deposit is dated.

BOSP PAYROLL PREPARATION MANUAL PAYROLL MANAGEMENT SCHEDULES

REVISED: DECEMBER, 2013 VOLUME III PAGE 1 OF 18

PAY PLAN

VALID OLOS

CLASS CODE

RANGE

EMPLOYER PAID DSGI INSURANCE

EMPLOYER PAID LEGISLATIVE TYPE

INSURANCE C O D E D E S C R I P T I O N LIFE H E A L T H DISABILITY D E N T A L D I S A B I L I T Y

00 OPS Any N/A N N N N N

01 Career Service (CSR)

3100, 3700 thru

4890, 5000 thru

8000

0000 - 7711 Y N N N N 7712 - 7712 Y Y N N N 7713 - 7714 Y N N N N 7715 - 7715 Y Y N N N 7716 - 7717 Y N N N N 7718 - 7718 Y Y N N N 7719 - 7721 Y N N N N 7722 - 7722 Y Y N N N 7723 - 7723 Y Y N N N 7724 - 9999 Y N N N N

03

Legislative: Staff

1100 0000 - 9997 Y Y N Y Y

Senators 9998-9998 Y N N Y Y Representatives 9999 - 9999 Y Y N Y Y

04 School for the Deaf & Blind 4890 0000 - 9999 Y N N N N

05 Elected or Appointed Officials

2100 thru 4890,

5000 thru 8000

0000 - 9814 Y N N N N 9815 - 9815 Y Y Y N N 9816 - 9816 Y N N N N 9817 - 9817 Y Y Y N N 9818 - 9999 Y N N N N

06

Military Affairs-Exempt from CS, Fixed

Salary

6200 0000 - 9999 Y N N N N

07 Executive

Office of the Governor

3100 Leased

employees 0000 - 9999 Y Y N Y Y

08 Select Exempt Service (SES)

3100 thru 4890,

5000 thru 8000

0000 - 9999 Y Y Y N N

09 Senior

Management Service (SMS)

3100 thru 4890,

5000 thru 8000

0000 - 9999 Y Y Y N N



PAY PLAN

VALID OLOS

CLASS CODE

RANGE




11 Exempt from CS - CS Pay Plan adopted

2100 thru 8000 0000 - 9999 Y N N N N

15 Fixed Salary (SMS Benefits)

2100 thru 8000 0000 - 9999 Y Y Y N N

16 Fixed Salary –

(SMS Benefits &

Leave)

2100 thru 8000 0000 - 9999 Y Y Y N N

31 Lottery - Non-Managerial 3600 0000 - 9999 Y Y N Y Y

33 Lottery - Managerial 3600 0000 - 9999 Y Y N Y Y

81 State Courts System 22XX 0000 - 9999 Y N N N N

82 State Attorneys 21XX 0000 - 9999 Y N N N N

83 Public Defenders 21XX 0000-9999 Y N N N N

84 Justice

Administrative Commission

21XX

0000 - 0099 Y N N N N 0100 - 0100 Y Y N N N 0101 - 0199 Y N N N N 0200 - 0200 Y Y N N N 0201 - 0299 Y N N N N 0300- 0300 Y Y N N N 0301 - 1440 Y N N N N 1441 - 1441 Y Y N N N 1442 - 1708 Y N N N N 1709 - 1710 Y Y N N N 1711 - 1802 Y N N N N 1803 - 1803 Y Y N N N 1804 - 1804 Y N N N N 1805 - 1805 Y Y N N N 1806 - 1903 Y N N N N 1904 - 3376 Y N N N N 3377 - 3377 Y Y N N N 3378 - 4004 Y N N N N 4005-4005 Y Y N N N 4006-4006 Y N N N N



PAY PLAN

VALID OLOS

CLASS CODE

RANGE




4007 - 4008 Y Y N N N 4009 - 7005 Y N N N N 7006 - 7006 Y Y N N N 7007 - 8001 Y N N N N 8002 - 8002 Y Y N N N 8003 - 8004 Y N N N N 8005 - 8005 Y Y N N N 8006 - 8339 Y N N N N 8340 - 8340 Y Y N N N 8341 - 8349 Y N N N N 8350 - 8350 Y Y N N N 8351 - 8359 Y N N N N 8360 - 8360 Y Y N N N 8361 - 8369 Y N N N N 8370 - 8370 Y Y N N N 8371 - 8501 Y N N N N 8502 - 8503 Y Y N N N 8504 - 8703 Y N N N N 8704 - 8704 Y Y N N N 8705 - 8706 Y N N N N 8707 - 8707 Y Y N N N 8708 - 8818 Y N N N N 8819 - 8819 Y Y Y N N 8820 - 9808 Y N N N N 9809 - 9809 Y Y N N N 9810 - 9818 Y N N N N 9819 - 9819 Y Y Y N N 9820 - 9825 Y Y N N N

9826 - 9828 Y Y N N N 9829-9900 Y N N N N

84

Justice Administrative Commission (continued)

2100

9901 - 9902 Y Y N N N 9903 - 9908 Y N N N N 9909 - 9909 Y Y N N N 9910 - 9997 Y N N N N 9998 - 9998 Y Y N N N 9999 - 9999 Y N N N N

85 Capital 21XX 0000 - 4372 Y N N N N



PAY PLAN

VALID OLOS

CLASS CODE

RANGE




Collateral Regional Council

4373 - 4373 Y Y N N N 4374 - 4666 Y N N N N 4667 - 4667 Y Y N N N 4668 - 4800 Y N N N N 4801 - 4801 Y Y Y N N 4802 - 4802 Y N N N N 4803 - 4803 Y Y Y N N 4804 - 4804 Y N N N N 4805 - 4806 Y Y Y N N 4807 - 4808 Y N N N N 4809 - 4809 Y Y Y N N 4810 - 4810 Y N N N N 4811 - 4811 Y Y Y N N 4812 - 4899 Y N N N N 4900 - 4900 Y Y Y N N 4901 - 9999 Y N N N N

86

State Courts System - Paid

insurance benefits

22XX 0000 - 9999 Y Y Y N N

87 State Attorney - Paid insurance

benefits 21XX 0000 - 9999 Y Y Y N N

88 Public Defender - Paid insurance

benefits 21XX 0000 - 9999 Y Y Y N N



MINUTES CONVERSION TABLE

MINUTES DECIMAL OF HOUR QUARTER HOUR

NUMBER OF QUARTER

HOURS FROM THROUGH FROM THROUGH

00 07 0.000 0.1249 0.00 0 08 22 0.125 0.3749 0.25 1 23 37 0.375 0.6249 0.50 2 38 52 0.625 0.8749 0.75 3 53 60 0.875 1.000 1.00 0

The following pages include the Payroll Schedules for calendar year 2014. The Bureau processes All On-line Cancellations and Adjustments daily with the exception of Saturday, Sunday. State Holidays and special days marked on the annual Agency Payroll Calendar. Please note that BOSP must receive all agency paper payroll data by 12 Noon prior to the payroll processing date, which is indicated in the Payroll Processing Date column in order to process it in that scheduled payroll. The Internal Revenue Service (IRS) requires every employee to furnish a signed W-4 form or enter the information into the People First system showing the number of withholding allowances that the employee claims. If the employee does not furnish a signed W-4 form, the system will calculate withholding tax based upon zero exemptions and single marital status. The IRS also requires individuals to provide their social security number for proper identification and processing. Therefore, the BOSP requires new employees to furnish a valid social security number before making any salary payments. The agency representative should either copy or make note of the document used to verify the number and retain this information in the employee's personnel file. The only exceptions to this requirement are foreign nationals working in their resident countries. With the exception of those submitted via the People First File 001 or the On-Demand payrolls, Payroll certifications are required when issuing payroll warrants. (If a FLAIR Account Code has a category of other than 010000 or 030000 and has not previously been used for the issuance of payroll warrants, BOSP must be notified prior to the PAPER DOCUMENTS DUE date excluding Monthly Mileage Allowance payments.) The Bureau of Accounting within the Division of Accounting and Auditing must receive all budget and cash documents providing funds for the payroll, by 9:00 a.m. of the same day. Such documents include journal vouchers, documents approving releases and transfers of budget and State Treasurer's receipts. Failure to have sufficient funds available will cause the BOSP to take action to clear the deficit on the payment date. Please remember to notify BOSP of new FLAIR Account Codes prior to the PAPER DOCUMENTS DUE date. BOSP must receive new or changed orders for Federal Tax Levies, Court Ordered Support, etc. no later than 12:00 noon, prior to the payroll processing date to be effective for that payroll. If a release or other change is to be implemented after the payroll is processed but before the payment date, that information must be received in the Bureau no later than the day preceding the payment date.



The BOSP RELEASE DATE column indicates the time and date that all payroll payments and related documents are scheduled to be released to agencies. In accordance with instructions from the Department of Management Services, employees must be paid as follows:

1. Biweekly - The second Friday, following the end of the pay period

2. Monthly - The last working day in the month excluding weekends and holidays

3. Payroll payment dates correspond with these paydays. Should a payday fall on a holiday, the preceding normal workday will be considered the payday.

NOTE: Florida Administrative Code, Rule 69I-31.211 reads: "A warrant may not be delivered or otherwise made available to the payee before the date imprinted on the warrant"

2014 BIWEEKLY PAYROLL SCHEDULE

11:00A.M. EFT CANCELLATION DEADLINE & BOSP SCHEDULED

PAY PERIOD PAYROLL RELEASE DATE COVERED PROCESSING VOUCHER AT WARRANT FOOT

BEGIN END DATE DATE 3:00P.M. DATE NOTES 11/22/13 12/05/13 12/09/13 12/10/13 12/11/13 12/13/13 12/06/13 12/19/13 12/20/13 12/23/13 12/24/13 12/27/13 (4) 12/20/13 01/02/14 01/06/14 01/07/14 01/08/14 01/10/14

* * 01/06/2014 LAST DAY TO ADJUST 2013 W-2s * * (2) 01/03/14 01/16/14 01/17/14 01/21/14 01/22/14 01/24/14 (4) 01/17/14 01/30/14 02/03/14 02/04/14 02/05/14 02/07/14 01/31/14 02/13/14 02/17/14 02/18/14 02/19/14 02/21/14 02/14/14 02/27/14 03/03/14 03/04/14 03/05/14 03/07/14 02/28/14 03/13/14 03/17/14 03/18/14 03/19/14 03/21/14 03/14/14 03/27/14 03/31/14 04/01/14 04/02/14 04/04/14 03/28/14 04/10/14 04/14/14 04/15/14 04/16/14 04/18/14 04/11/14 04/24/14 04/28/14 04/29/14 04/30/14 05/02/14 04/25/14 05/08/14 05/12/14 05/13/14 05/14/14 05/16/14 05/09/14 05/22/14 05/23/14 05/27/14 05/28/14 05/30/14 (1) (4) 05/23/14 06/05/14 06/09/14 06/10/14 06/11/14 06/13/14 06/06/14 06/19/14 06/23/14 06/24/14 06/25/14 06/27/14 06/20/14 07/03/14 07/07/14 07/08/14 07/09/14 07/11/14 07/04/14 07/17/14 07/21/14 07/22/14 07/23/14 07/25/14 07/18/14 07/31/14 08/04/14 08/05/14 08/06/14 08/08/14 08/01/14 08/14/14 08/18/14 08/19/14 08/20/14 08/22/14 08/15/14 08/28/14 08/29/14 09/02/14 09/03/14 09/05/14 (4) 08/29/14 09/11/14 09/15/14 09/16/14 09/17/14 09/19/14 09/12/14 09/25/14 09/29/14 09/30/14 10/01/14 10/03/14 09/26/14 10/09/14 10/13/14 10/14/14 10/15/14 10/17/14



2014 BIWEEKLY PAYROLL SCHEDULE 11:00A.M. EFT CANCELLATION DEADLINE & BOSP SCHEDULED

PAY PERIOD PAYROLL RELEASE DATE COVERED PROCESSING VOUCHER AT WARRANT FOOT

BEGIN END DATE DATE 3:00P.M. DATE NOTES 10/10/14 10/23/14 10/27/14 10/28/14 10/29/14 10/31/14 (1)

** 10/31/2014 VEHICLE FRINGE BENEFIT REPORTING PERIOD ENDS ** (3) 10/24/14 11/06/14 11/07/14 11/10/14 11/12/14 11/14/14 (4) 11/07/14 11/20/14 11/20/14 11/21/14 11/24/14 11/26/14 (4) (5) 11/21/14 12/04/14 12/08/14 12/09/14 12/10/14 12/12/14 12/05/14 12/18/14 12/19/14 12/22/14 12/23/14 12/26/14 (4) 12/19/14 01/01/15 01/05/15 01/06/15 01/07/15 01/09/15

** 01/06/2015 LAST DAY TO ADJUST 2014 W-2s * * (2) 01/02/15 01/15/15 01/16/15 01/20/15 01/21/15 01/23/15 (4)

2014 MONTHLY PAYROLL SCHEDULE

PAY PERIOD COVERED PAYROLL

PROCESSING DATE

VOUCHER DATE

BOSP SCHEDULED

RELEASE DATE

AT 3:00 P.M.

WARRANT DATE

WORK DAYS

IN MONTH& FOOT NOTES

BEGIN END 12/01/13 12/31/13 12/23/13 12/24/13 12/26/13 12/31/13 22

* * 01/06/2014 LAST DAY TO ADJUST 2013 W-2s * * (2) 01/01/14 01/31/14 01/23/14 01/24/14 01/27/14 01/31/14 23 (4) 02/01/14 02/28/14 02/20/14 02/21/14 02/24/14 02/28/14 20 (4) 03/01/14 03/31/14 03/24/14 03/25/14 03/26/14 03/31/14 21 04/01/14 04/30/14 04/23/14 04/24/14 04/25/14 04/30/14 22 05/01/14 05/31/14 05/22/14 05/23/14 05/27/14 05/30/14 22 06/01/14 06/30/14 06/24/14 06/25/14 06/26/14 06/30/14 21 (4) 07/01/14 07/31/14 07/24/14 07/25/14 07/28/14 07/31/14 23 08/01/14 08/31/14 08/21/14 08/22/14 08/25/14 08/29/14 21 (4) 09/01/14 09/30/14 09/22/14 09/23/14 09/24/14 09/30/14 22 (4) 10/01/14 10/31/14 10/24/14 10/27/14 10/28/14 10/31/14 23

** 10/31/2014 VEHICLE FRINGE BENEFIT REPORTING PERIOD ENDS ** (3) 11/01/14 11/30/14 11/19/14 11/20/14 11/21/14 11/26/14 20 12/01/14 12/31/14 12/22/14 12/23/14 12/24/14 12/31/14 23 (4)

** 01/06/2015 LAST DAY TO ADJUST 2014 W-2s * * (2) 01/01/15 01/31/15 01/22/15 01/23/15 01/26/15 01/30/15 22 (4)



2014 SUPPLEMENTAL PAYROLL SCHEDULE

PAYROLL PROCESSING

DATE VOUCHER

DATE

11:00 A.M. EFT CANCELLATION

DEADLINE & BOSP SCHEDULED RELEASE

DATE AT 3:00P.M. WARRANT

DATE

CURRENT MONTH'S

HOURS

PRIOR MONTH'S

HOURS FOOT

NOTES12/03/13 12/04/13 12/05/13 12/09/13 176 168 12/17/13 12/18/13 12/19/13 12/23/13 176 168 12/31/13 01/02/14 01/03/14 01/07/14 176 168 (5)

* * 01/06/2014 LAST DAY TO ADJUST 2013 W-2s * * (2) 01/14/14 01/15/14 01/16/14 01/21/14 184 176 (5) 01/28/14 01/29/14 01/30/14 02/03/14 184 176 02/11/14 02/12/14 02/13/14 02/18/14 160 184 (5) 02/25/14 02/26/14 02/27/14 03/03/14 160 184 03/11/14 03/12/14 03/13/14 03/17/14 168 160 03/25/14 03/26/14 03/27/14 03/31/14 168 160 04/08/14 04/09/14 04/10/14 04/14/14 176 168 04/22/14 04/23/14 04/24/14 04/28/14 176 168 05/06/14 05/07/14 05/08/14 05/12/14 176 176 05/20/14 05/21/14 05/22/14 05/27/14 176 176 (5) 06/03/14 06/04/14 06/05/14 06/09/14 168 176 06/17/14 06/18/14 06/19/14 06/23/14 168 176 07/01/14 07/02/14 07/03/14 07/08/14 168 176 (5) 07/15/14 07/16/14 07/17/14 07/21/14 184 168 07/29/14 07/30/14 07/31/14 08/04/14 184 168 08/12/14 08/13/14 08/14/14 08/18/14 168 184 08/26/14 08/27/14 08/28/14 09/02/14 168 184 (5) 09/09/14 09/10/14 09/11/14 09/15/14 176 168 09/23/14 09/24/14 09/25/14 09/29/14 176 168 10/07/14 10/08/14 10/09/14 10/14/14 184 176 (5) 10/21/14 10/22/14 10/23/14 10/27/14 184 176

** 10/31/2014 VEHICLE FRINGE BENEFIT REPORTING PERIOD ENDS ** (3) 11/04/14 11/05/14 11/06/14 11/10/14 160 184 11/18/14 11/19/14 11/20/14 11/24/14 160 184 12/02/14 12/03/14 12/04/14 12/08/14 184 160 12/16/14 12/17/14 12/18/14 12/22/14 184 160 12/30/14 12/31/14 01/02/15 01/06/15 184 160 (5)

** 01/06/2015 LAST DAY TO ADJUST 2014 W-2s * * (2) 01/13/15 01/14/15 01/15/15 01/20/15 176 184 (5) 01/27/15 01/28/15 01/29/15 02/02/15 176 184



2014 CJIP PAYROLL SCHEDULE

COLL CUTOFF

DATE & PC DATA/PAPER DOCUMENTS

DUE TO BOSP BY 12

NOON

PAYROLL PROCESING

DATE VOUCHER

DATE


DEADLINE & BOSP

SCHEDULED RELEASE DATE

AT 3:00P.M. WARRANT

DATE

WORK DAYS

IN MONTH

AND FOOT

NOTES

PAY PERIOD COVERED

BEGIN END

11/01/13 11/30/13 12/10/13 12/12/13 12/13/13 12/16/13 12/18/13 21 12/01/13 12/31/13 01/07/14 01/09/14 01/10/14 01/13/14 01/15/14 22 01/01/14 01/31/14 02/11/14 02/13/14 02/14/14 02/14/14 02/19/14 23 02/01/14 02/28/14 03/11/14 03/13/14 03/14/14 03/17/14 03/19/14 20 03/01/14 03/31/14 04/08/14 04/10/14 04/11/14 04/14/14 04/16/14 21 04/01/14 04/30/14 05/06/14 05/08/14 05/09/14 05/12/14 05/14/14 22 05/01/14 05/31/14 06/10/14 06/12/14 06/13/14 06/16/14 06/18/14 22 06/01/14 06/30/14 07/08/14 07/10/14 07/11/14 07/14/14 07/16/14 21 07/01/14 07/31/14 08/12/14 08/14/14 08/15/14 08/18/14 08/20/14 23 08/01/14 08/31/14 09/09/14 09/11/14 09/12/14 09/15/14 09/17/14 21 09/01/14 09/30/14 10/07/14 10/09/14 10/10/14 10/10/14 10/15/14 22 10/01/14 10/31/14 11/10/14 11/13/14 11/14/14 11/17/14 11/19/14 23 11/01/14 11/30/14 12/09/14 12/11/14 12/12/14 12/15/14 12/17/14 20 12/01/14 12/31/14 01/06/15 01/08/15 01/09/15 01/12/15 01/14/15 23

2014 AWARDS/WARRANT ONLY PAYROLL SCHEDULE

PAYROLL PROCESSING

DATE VOUCHER

DATE

BOSP SCHEDULED RELEASE DATE AT

3:00P.M. WARRANT

DATE

CURRENT MONTH'S

HOURS

CURRENT MONTH'S

WORK- DAYS

FOOTNOTES

12/26/13 12/27/13 12/30/13 12/30/13 176 22 01/29/14 01/30/14 01/31/14 01/31/14 184 23 02/26/14 02/27/14 02/28/14 02/28/14 160 20 03/27/14 03/28/14 03/31/14 03/31/14 168 21 04/25/14 04/28/14 04/29/14 04/29/14 176 22 05/28/14 05/29/14 05/30/14 05/30/14 176 22 06/26/14 06/27/14 06/30/14 06/30/14 168 21 07/28/14 07/29/14 07/30/14 07/30/14 184 23 08/27/14 08/28/14 08/29/14 08/29/14 168 21 09/26/14 09/29/14 09/30/14 09/30/14 176 22 10/29/14 10/30/14 10/31/14 10/31/14 184 23 11/24/14 11/25/14 11/26/14 11/26/14 160 20 12/24/14 12/26/14 12/29/14 12/29/14 184 23 01/28/15 01/29/15 01/30/15 01/30/15 176 22



2014 STATE ACTIVE DUTY (SAD) PAYROLL SCHEDULE

PAYROLL PROCESING

DATE VOUCHER

DATE


DEADLINE & BOSP SCHEDULED

RELEASE DATE AT 3:00P.M.

WARRANT DATE

FOOT NOTES

PAY PERIOD COVERED BEGIN END

11/01/13 11/30/13 11/27/13 12/02/13 12/03/13 12/05/13 12/01/13 12/31/13 12/13/13 12/16/13 12/17/13 12/19/13 12/01/13 12/31/13 12/24/13 12/26/13 12/27/13 12/31/13 (4), (5) 01/01/14 01/31/14 01/10/14 01/13/14 01/14/14 01/16/14 01/01/14 01/31/14 01/24/14 01/27/14 01/28/14 01/30/14 02/01/14 02/28/14 02/07/14 02/10/14 02/11/14 02/13/14 02/01/14 02/28/14 02/21/14 02/24/14 02/25/14 02/27/14 03/01/14 03/31/14 03/07/14 03/10/14 03/11/14 03/13/14 03/01/14 03/31/14 03/21/14 03/24/14 03/25/14 03/27/14 04/01/14 04/30/14 04/04/14 04/07/14 04/08/14 04/10/14 04/01/14 04/30/14 04/18/14 04/21/14 04/22/14 04/24/14 05/01/14 05/31/14 05/02/14 05/05/14 05/06/14 05/08/14 05/01/14 05/31/14 05/16/14 05/19/14 05/20/14 05/22/14 05/01/14 05/31/14 05/30/14 06/02/14 06/03/14 06/05/14 06/01/14 06/30/14 06/13/14 06/16/14 06/17/14 06/19/14 06/01/14 06/30/14 06/27/14 06/30/14 07/01/14 07/03/14 07/01/14 07/31/14 07/11/14 07/14/14 07/15/14 07/17/14 07/01/14 07/31/14 07/25/14 07/28/14 07/29/14 07/31/14 08/01/14 08/31/14 08/08/14 08/11/14 08/12/14 08/14/14 08/01/14 08/31/14 08/22/14 08/25/14 08/26/14 08/28/14 09/01/14 09/30/14 09/05/14 09/08/14 09/09/14 09/11/14 09/01/14 09/30/14 09/19/14 09/22/14 09/23/14 09/25/14 10/01/14 10/31/14 10/03/14 10/06/14 10/07/14 10/09/14 10/01/14 10/31/14 10/17/14 10/20/14 10/21/14 10/23/14 10/01/14 10/31/14 10/31/14 11/03/14 11/04/14 11/06/14 11/01/14 11/30/14 11/14/14 11/17/14 11/18/14 11/20/14 11/01/14 11/30/14 11/26/14 12/01/14 12/02/14 12/04/14 (4) 12/01/14 12/31/14 12/12/14 12/15/14 12/16/14 12/18/14 12/01/14 12/31/14 12/23/14 12/24/14 12/26/14 12/30/14 (4), (5) 01/01/15 01/31/15 01/09/15 01/12/15 01/13/15 01/15/15 01/01/15 01/31/15 01/23/15 01/26/15 01/27/15 01/29/15



2014 CONSOLIDATED PAYROLL SCHEDULE

DESCRIPTION

PAYROLL PROCESSING

DATE VOUCHER

DATE

BOSP SCHEDULED


WARRANT DATE

FOOT NOTES

PAY PERIOD COVERED

BEGIN END

SAD 11/01/13 11/30/13 11/27/13 12/02/13 12/03/13 12/05/13 SUPP 12/03/13 12/04/13 12/05/13 12/09/13 BIWK 11/22/13 12/05/13 12/09/13 12/10/13 12/11/13 12/13/13 CJIP 11/01/13 11/30/13 12/12/13 12/13/13 12/16/13 12/18/13 SAD 12/01/13 12/31/13 12/13/13 12/16/13 12/17/13 12/19/13 SUPP 12/17/13 12/18/13 12/19/13 12/23/13 BIWK 12/06/13 12/19/13 12/20/13 12/23/13 12/24/13 12/27/13 (4) AWDS 12/01/13 12/31/13 12/26/13 12/27/13 12/30/13 12/30/13 MTHLY 12/01/13 12/31/13 12/23/13 12/24/13 12/26/13 12/31/13 SAD 12/01/13 12/31/13 12/24/13 12/26/13 12/27/13 12/31/13 (4), (5) SUPP 12/31/13 01/02/14 01/03/14 01/07/14 (5) BIWK 12/20/13 01/02/14 01/06/14 01/07/14 01/08/14 01/10/14 CJIP 12/01/13 12/31/13 01/09/14 01/10/14 01/13/14 01/15/14 SAD 01/01/14 01/31/14 01/10/14 01/13/14 01/14/14 01/16/14 SUPP 01/14/14 01/15/14 01/16/14 01/21/14 (5) BIWK 01/03/14 01/16/14 01/17/14 01/21/14 01/22/14 01/24/14 (4) SAD 01/01/14 01/31/14 01/24/14 01/27/14 01/28/14 01/30/14 AWDS 01/01/14 01/31/14 01/29/14 01/30/14 01/31/14 01/31/14 MTHLY 01/01/14 01/31/14 01/23/14 01/24/14 01/27/14 01/31/14 (4) SUPP 01/28/14 01/29/14 01/30/14 02/03/14 BIWK 01/17/14 01/30/14 02/03/14 02/04/14 02/05/14 02/07/14 SAD 02/01/14 02/28/14 02/07/14 02/10/14 02/11/14 02/13/14 SUPP 02/11/14 02/12/14 02/13/14 02/18/14 (5) CJIP 01/01/14 01/31/14 02/13/14 02/14/14 02/14/14 02/19/14 BIWK 01/31/14 02/13/14 02/17/14 02/18/14 02/19/14 02/21/14 SAD 02/01/14 02/28/14 02/21/14 02/24/14 02/25/14 02/27/14 AWDS 02/01/14 02/28/14 02/26/14 02/27/14 02/28/14 02/28/14 MTHLY 02/01/14 02/28/14 02/20/14 02/21/14 02/24/14 02/28/14 (4) SUPP 02/25/14 02/26/14 02/27/14 03/03/14 BIWK 02/14/14 02/27/14 03/03/14 03/04/14 03/05/14 03/07/14 SAD 03/01/14 03/31/14 03/07/14 03/10/14 03/11/14 03/13/14 SUPP 03/11/14 03/12/14 03/13/14 03/17/14 CJIP 02/01/14 02/28/14 03/13/14 03/14/14 03/17/14 03/19/14 BIWK 02/28/14 03/13/14 03/17/14 03/18/14 03/19/14 03/21/14 SAD 03/01/14 03/31/14 03/21/14 03/24/14 03/25/14 03/27/14 AWDS 03/01/14 03/31/14 03/27/14 03/28/14 03/31/14 03/31/14




DESCRIPTION

PAYROLL PROCESSING

DATE VOUCHER

DATE

BOSP SCHEDULED


WARRANT DATE

FOOT NOTES

PAY PERIOD COVERED

BEGIN END

MTHLY 03/01/14 03/31/14 03/24/14 03/25/14 03/26/14 03/31/14 SUPP 03/25/14 03/26/14 03/27/14 03/31/14 BIWK 03/14/14 03/27/14 03/31/14 04/01/14 04/02/14 04/04/14 SAD 04/01/14 04/30/14 04/04/14 04/07/14 04/08/14 04/10/14 SUPP 04/08/14 04/09/14 04/10/14 04/14/14 CJIP 03/01/14 03/31/14 04/10/14 04/11/14 04/14/14 04/16/14 BIWK 03/28/14 04/10/14 04/14/14 04/15/14 04/16/14 04/18/14 SAD 04/01/14 04/30/14 04/18/14 04/21/14 04/22/14 04/24/14 SUPP 04/22/14 04/23/14 04/24/14 04/28/14 AWDS 04/01/14 04/30/14 04/25/14 04/28/14 04/29/14 04/29/14 MTHLY 04/01/14 04/30/14 04/23/14 04/24/14 04/25/14 04/30/14 BIWK 04/11/14 04/24/14 04/28/14 04/29/14 04/30/14 05/02/14 SAD 05/01/14 05/31/14 05/02/14 05/05/14 05/06/14 05/08/14 SUPP 05/06/14 05/07/14 05/08/14 05/12/14 CJIP 04/01/14 04/30/14 05/08/14 05/09/14 05/12/14 05/14/14 BIWK 04/25/14 05/08/14 05/12/14 05/13/14 05/14/14 05/16/14 SAD 05/01/14 05/31/14 05/16/14 05/19/14 05/20/14 05/22/14 SUPP 05/20/14 05/21/14 05/22/14 05/27/14 (5) AWDS 05/01/14 05/31/14 05/28/14 05/29/14 05/30/14 05/30/14 BIWK 05/09/14 05/22/14 05/23/14 05/27/14 05/28/14 05/30/14 (1), (4) MTHLY 05/01/14 05/31/14 05/22/14 05/23/14 05/27/14 05/30/14 SAD 05/01/14 05/31/14 05/30/14 06/02/14 06/03/14 06/05/14 SUPP 06/03/14 06/04/14 06/05/14 06/09/14 BIWK 05/23/14 06/05/14 06/09/14 06/10/14 06/11/14 06/13/14 CJIP 05/01/14 05/31/14 06/12/14 06/13/14 06/16/14 06/18/14 SAD 06/01/14 06/30/14 06/13/14 06/16/14 06/17/14 06/19/14 SUPP 06/17/14 06/18/14 06/19/14 06/23/14 BIWK 06/06/14 06/19/14 06/23/14 06/24/14 06/25/14 06/27/14 AWDS 06/01/14 06/30/14 06/26/14 06/27/14 06/30/14 06/30/14 MTHLY 06/01/14 06/30/14 06/24/14 06/25/14 06/26/14 06/30/14 (4) SAD 06/01/14 06/30/14 06/27/14 06/30/14 07/01/14 07/03/14 SUPP 07/01/14 07/02/14 07/03/14 07/08/14 (5) BIWK 06/20/14 07/03/14 07/07/14 07/08/14 07/09/14 07/11/14 CJIP 06/01/14 06/30/14 07/10/14 07/11/14 07/14/14 07/16/14 SAD 07/01/14 07/31/14 07/11/14 07/14/14 07/15/14 07/17/14




DESCRIPTION

PAYROLL PROCESSING

DATE VOUCHER

DATE

BOSP SCHEDULED


WARRANT DATE

FOOT NOTES

PAY PERIOD COVERED

BEGIN END

SUPP 07/15/14 07/16/14 07/17/14 07/21/14 BIWK 07/04/14 07/17/14 07/21/14 07/22/14 07/23/14 07/25/14 AWDS 07/01/14 07/31/14 07/28/14 07/29/14 07/30/14 07/30/14 MTHLY 07/01/14 07/31/14 07/24/14 07/25/14 07/28/14 07/31/14 SAD 07/01/14 07/31/14 07/25/14 07/28/14 07/29/14 07/31/14 SUPP 07/29/14 07/30/14 07/31/14 08/04/14 BIWK 07/18/14 07/31/14 08/04/14 08/05/14 08/06/14 08/08/14 SAD 08/01/14 08/31/14 08/08/14 08/11/14 08/12/14 08/14/14 SUPP 08/12/14 08/13/14 08/14/14 08/18/14 CJIP 07/01/14 07/31/14 08/14/14 08/15/14 08/18/14 08/20/14 BIWK 08/01/14 08/14/14 08/18/14 08/19/14 08/20/14 08/22/14 SAD 08/01/14 08/31/14 08/22/14 08/25/14 08/26/14 08/28/14 AWDS 08/01/14 08/31/14 08/27/14 08/28/14 08/29/14 08/29/14 MTHLY 08/01/14 08/31/14 08/21/14 08/22/14 08/25/14 08/29/14 (4) SUPP 08/26/14 08/27/14 08/28/14 09/02/14 (5) BIWK 08/15/14 08/28/14 08/29/14 09/02/14 09/03/14 09/05/14 (4) SAD 09/01/14 09/30/14 09/05/14 09/08/14 09/09/14 09/11/14 SUPP 09/09/14 09/10/14 09/11/14 09/15/14 CJIP 08/01/14 08/31/14 09/11/14 09/12/14 09/15/14 09/17/14 BIWK 08/29/14 09/11/14 09/15/14 09/16/14 09/17/14 09/19/14 SAD 09/01/14 09/30/14 09/19/14 09/22/14 09/23/14 09/25/14 SUPP 09/23/14 09/24/14 09/25/14 09/29/14 AWDS 09/01/14 09/30/14 09/26/14 09/29/14 09/30/14 09/30/14 MTHLY 09/01/14 09/30/14 09/22/14 09/23/14 09/24/14 09/30/14 (4) BIWK 09/12/14 09/25/14 09/29/14 09/30/14 10/01/14 10/03/14 SAD 10/01/14 10/31/14 10/03/14 10/06/14 10/07/14 10/09/14 SUPP 10/07/14 10/08/14 10/09/14 10/14/14 (5) CJIP 09/01/14 09/30/14 10/09/14 10/10/14 10/10/14 10/15/14 BIWK 09/26/14 10/09/14 10/13/14 10/14/14 10/15/14 10/17/14 SAD 10/01/14 10/31/14 10/17/14 10/20/14 10/21/14 10/23/14 SUPP 10/21/14 10/22/14 10/23/14 10/27/14 AWDS 10/01/14 10/31/14 10/29/14 10/30/14 10/31/14 10/31/14 BIWK 10/10/14 10/23/14 10/27/14 10/28/14 10/29/14 10/31/14 (1) MTHLY 10/01/14 10/31/14 10/24/14 10/27/14 10/28/14 10/31/14 SAD 10/01/14 10/31/14 10/31/14 11/03/14 11/04/14 11/06/14




DESCRIPTION

PAYROLL PROCESSING

DATE VOUCHER

DATE

BOSP SCHEDULED


WARRANT DATE

FOOT NOTES

PAY PERIOD COVERED

BEGIN END

SUPP 11/04/14 11/05/14 11/06/14 11/10/14 BIWK 10/24/14 11/06/14 11/07/14 11/10/14 11/12/14 11/14/14 (4) CJIP 10/01/14 10/31/14 11/13/14 11/14/14 11/17/14 11/19/14 SAD 11/01/14 11/30/14 11/14/14 11/17/14 11/18/14 11/20/14 SUPP 11/18/14 11/19/14 11/20/14 11/24/14 AWDS 11/01/14 11/30/14 11/24/14 11/25/14 11/26/14 11/26/14 BIWK 11/07/14 11/20/14 11/20/14 11/21/14 11/24/14 11/26/14 (4), (5) MTHLY 11/01/14 11/30/14 11/19/14 11/20/14 11/21/14 11/26/14 SAD 11/01/14 11/30/14 11/26/14 12/01/14 12/02/14 12/04/14 (4) SUPP 12/02/14 12/03/14 12/04/14 12/08/14 BIWK 11/21/14 12/04/14 12/08/14 12/09/14 12/10/14 12/12/14 CJIP 11/01/14 11/30/14 12/11/14 12/12/14 12/15/14 12/17/14 SAD 12/01/14 12/31/14 12/12/14 12/15/14 12/16/14 12/18/14 SUPP 12/16/14 12/17/14 12/18/14 12/22/14 BIWK 12/05/14 12/18/14 12/19/14 12/22/14 12/23/14 12/26/14 (4) AWDS 12/01/14 12/31/14 12/24/14 12/26/14 12/29/14 12/29/14 SAD 12/01/14 12/31/14 12/23/14 12/24/14 12/26/14 12/30/14 (4), (5) MTHLY 12/01/14 12/31/14 12/22/14 12/23/14 12/24/14 12/31/14 (4) SUPP 12/30/14 12/31/14 01/02/15 01/06/15 (5) BIWK 12/19/14 01/01/15 01/05/15 01/06/15 01/07/15 01/09/15 CJIP 12/01/14 12/31/14 01/08/15 01/09/15 01/12/15 01/14/15 SAD 01/01/15 01/31/15 01/09/15 01/12/15 01/13/15 01/15/15 SUPP 01/13/15 01/14/15 01/15/15 01/20/15 (5) BIWK 01/02/15 01/15/15 01/16/15 01/20/15 01/21/15 01/23/15 (4) SAD 01/01/15 01/31/15 01/23/15 01/26/15 01/27/15 01/29/15 AWDS 01/01/15 01/31/15 01/28/15 01/29/15 01/30/15 01/30/15 MTHLY 01/01/15 01/31/15 01/22/15 01/23/15 01/26/15 01/30/15 (4) SUPP 01/27/15 01/28/15 01/29/15 02/02/15 BIWK 01/16/15 01/29/15 02/02/15 02/03/15 02/04/15 02/06/15 BIWK 01/30/15 02/12/15 02/16/15 02/17/15 02/18/15 02/20/15



FOOTNOTES: (1) Some miscellaneous deductions and contributions are taken only 24 times a year. BOSP will be

responsible for implementing the non-deduction or contribution of premiums for the following codes:

DEDUCTION CODE VENDOR NAME

42, 54 Medical Reimbursement Acct

43, 53 Dependent Care Reimbursement Acct

44-46, 771-777, 782, 790-792 ,908 State Life Insurance

047-049, 063-068, 784-787, 796-799,

907, 917-918 State Health Insurance

101 - 107, 111 - 117 Supplemental Pretax Insurance

132 PTB JAC Parking

215 Gabor Co., Inc. 224 Reliastar Life Insurance Co.

235 American General Life Ins. Co.

263 Gabor Ins Co SUS Ltd Plan

265 CompBenefits American Dental Plan

266 Florida Prepaid Tuition Expense

267 Florida College Investment Plan

275 Reliastar Life Insurance Co.

DEDUCTIONCODE VENDOR NAME

363 Genworth Life & Annuity Ins. Co

364 Childtime – Learning Care Center

370 - 375 American Heritage Insurance

399 Marshall Township

414 Fla. Council on Crime/Delinquency

461 Hillsborough County Health Dept.

618 Ameritas Life Corp Emple Dtl

673 Teamsters SSU CBU08

696 Florida State Fire Service Assn.

781 Involuntary DSGI Ins Reimb

909 State Disability Insurance

919 Ameritas Life Corp Empr Dtl Sgl

920 Ameritas Life Corp Empr Dtl Dep

921 Reliance Standard Life Ins Co

923 Pretax Administration Assessment

930 Standard Insurance Company

(2) January 6, 2014 Processing Deadline for 2013 Adjustments – On-line Cancellations and Salary

Overpayments (collected by December 31, 2013) for 2013 payments must be approved by January 6, 2014 to be included on 2013 Form W-2.

January 6, 2015 Processing Deadline for 2014 Adjustments – On-line Cancellations and Salary Overpayments (collected by December 31, 2014) for 2014 payments must be approved by January 6, 2015 to be included on 2014 Form W-2.

(3) October 31, 2014 - Vehicle Fringe Benefit Reporting Period Ends - October 31, 2014 is the end of the reporting period for vehicle fringe benefits. Refer to the Volume VI, Section 3, for specific instructions.

(4) Denotes non-standard payroll processing day (5) Denotes non-standard warrant date for payrolls



2014 HOLIDAY SCHEDULE HOLIDAY DAY OBSERVED DATE OBSERVED

Christmas Day Wednesday December 25, 2013 New Year’s Day Wednesday January 1, 2014 Martin Luther King, Jr. Day Monday January 20, 2014

Memorial Day Monday May 26, 2014 Independence Day Friday July 4, 2014 Labor Day Monday September 1, 2014 Veteran’s Day Tuesday November 11, 2014 Thanksgiving Day Thursday November 27, 2014 Friday After Thanksgiving Friday November 28, 2014 Christmas Day Thursday December 25, 2014 New Year’s Day Thursday January 1, 2015 Martin Luther King, Jr. Day Monday January19, 2015



2014 DEFERRED COMPENSATION LOAD SCHEDULE

DESCRIP - TION

PAY PERIOD COVERED

WARRANT DATE DEFERRED COMP

LOAD DATE FOOT

NOTES Beginning Ending SUPP 12/09/13 BIWK 11/22/13 12/05/13 12/13/13 11/26/13 SUPP 12/23/13 BIWK 12/06/13 12/19/13 12/27/13 12/12/13 MTHLY 12/01/13 12/31/13 12/31/13 12/16/13 SUPP 01/07/14 BIWK 12/20/13 01/02/14 01/10/14 12/26/13 SUPP 01/21/14 BIWK 01/03/14 01/16/14 01/24/14 01/09/14 MTHLY 01/01/14 01/31/14 01/31/14 01/16/14 SUPP 02/03/14 BIWK 01/17/14 01/30/14 02/07/14 01/23/14 SUPP 02/18/14 BIWK 01/31/14 02/13/14 02/21/14 02/06/14 MTHLY 02/01/14 02/28/14 02/28/14 02/13/14 SUPP 03/03/14 BIWK 02/14/14 02/27/14 03/07/14 02/20/14 SUPP 03/17/14 BIWK 02/28/14 03/13/14 03/21/14 03/06/14 MTHLY 03/01/14 03/31/14 03/31/14 03/14/14 SUPP 03/31/14 BIWK 03/14/14 03/27/14 04/04/14 03/20/14 SUPP 04/14/14 BIWK 03/28/14 04/10/14 04/18/14 04/03/14 SUPP 04/28/14 MTHLY 04/01/14 04/30/14 04/30/14 04/15/14 BIWK 04/11/14 04/24/14 05/02/14 04/17/14 SUPP 05/12/14 BIWK 04/25/14 05/08/14 05/16/14 05/01/14 SUPP 05/27/14 BIWK 05/09/14 05/22/14 05/30/14 05/15/14 (6) MTHLY 05/01/14 05/31/14 05/30/14 05/15/14 (6) SUPP 06/09/14 BIWK 05/23/14 06/05/14 06/13/14 05/29/14 SUPP 06/23/14 BIWK 06/06/14 06/19/14 06/27/14 06/12/14 MTHLY 06/01/14 06/30/14 06/30/14 06/13/14 SUPP 07/08/14 BIWK 06/20/14 07/03/14 07/11/14 06/26/14



2014 DEFERRED COMPENSATION LOAD SCHEDULE

DESCRIP - TION

PAY PERIOD COVERED

WARRANT DATE DEFERRED COMP

LOAD DATE FOOT

NOTES Beginning Ending

SUPP 07/21/14 BIWK 07/04/14 07/17/14 07/25/14 07/10/14 MTHLY 07/01/14 07/31/14 07/31/14 07/16/14 SUPP 08/04/14 BIWK 07/18/14 07/31/14 08/08/14 07/24/14 SUPP 08/18/14 BIWK 08/01/14 08/14/14 08/22/14 08/07/14 MTHLY 08/01/14 08/31/14 08/29/14 08/14/14 SUPP 09/02/14 BIWK 08/15/14 08/28/14 09/05/14 08/21/14 SUPP 09/15/14 BIWK 08/29/14 09/11/14 09/19/14 09/04/14 SUPP 09/29/14 MTHLY 09/01/14 09/30/14 09/30/14 09/15/14 BIWK 09/12/14 09/25/14 10/03/14 09/18/14 SUPP 10/14/14 BIWK 09/26/14 10/09/14 10/17/14 10/02/14 SUPP 10/27/14 BIWK 10/10/14 10/23/14 10/31/14 10/16/14 (6) MTHLY 10/01/14 10/31/14 10/31/14 10/16/14 (6) SUPP 11/10/14 BIWK 10/24/14 11/06/14 11/14/14 10/30/14 SUPP 11/24/14 BIWK 11/07/14 11/20/14 11/26/14 11/10/14 (6) MTHLY 11/01/14 11/30/14 11/26/14 11/10/14 (6) SUPP 12/08/14 BIWK 11/21/14 12/04/14 12/12/14 11/25/14 SUPP 12/22/14 BIWK 12/05/14 12/18/14 12/26/14 12/11/14 MTHLY 12/01/14 12/31/14 12/31/14 12/16/14 SUPP 01/06/15 BIWK 12/19/14 01/01/15 01/09/15 12/24/14 SUPP 01/20/15 BIWK 01/02/15 01/15/15 01/23/15 01/08/15 MTHLY 01/01/15 01/31/15 01/30/15 01/15/15 BIWK 01/16/15 01/29/15 02/06/15 01/22/15

FOOTNOTES: (6) Denotes combined load for two payrolls.

PAYROLL PROCESSING PAYROLL OVERVIEW

REVISED: DECEMBER, 2011 VOLUME IV, SECTION 1 PAGE 1 OF 5

A. PAYROLL TYPES: As indicated on the Payroll Schedules (Volume III) there are numerous types of payrolls processed by the BOSP every month.

BIWEEKLY/MONTHLY: These payrolls have been established primarily for the purpose of paying regular wages. When an agency is first established, the agency head, with the approval of the Executive Office of the Governor, determines whether their agency will be paid biweekly or monthly (F.S. 110.113).

SUPPLEMENTAL: A supplemental payroll is used for paying an employee a salary payment when the employee did not receive payment on a regular biweekly or monthly payroll. The supplemental payroll is also used to make supplemental payments.

• The two primary situations, which would require a supplemental payroll (pay cycle 1 or 2), would

be: 1. The employee's payment is issued in error and requires cancellation. A reissued payment must be submitted on a supplemental payroll or through the On-Demand Payroll System.

2. An employee’s payment was not issued due to an administrative or processing error. The employee data must be submitted for payment on a supplemental payroll or through the On-Demand Payroll System.

• The two primary situations, which would require a supplemental payment (pay cycle 3 or 4), would

be: 1. The employee did receive payment from a regular biweekly or monthly payroll but is

owed additional monies.

2. The agency wishes to make a Non-recurring payment. This includes, but is not limited to, Monthly Mileage Allowance (this can only be paid on the Supplemental Payroll), Annual leave, Sick leave, etc…

NOTE: For supplemental payments utilizing pay cycle 3 or 4, whenever possible the withholding tax is computed using the alternative tax method or the flat tax method, whichever is less. No miscellaneous deductions will be taken.

AWARDS: This payroll is used to produce warrants for cash bonuses/awards to employees.

CJIP (CRIMINAL JUSTICE INCENTIVE PROGRAM): This payroll is used to pay members of the Law Enforcement field incentive pay based on criteria contained in F.S. 943.22.

CLASS C: This payroll is for the payment of Class C meal allowances and Monthly mileage allowances. This payroll has been suspended indefinitely. Class C meal payment due as a result of an Executive Order should be processed using the On-Demand system. Monthly mileage allowances are to be processed on the Supplemental Payroll.



SAD (STATE ACTIVE DUTY): This payroll will process payments for airmen and soldiers of the Florida National Guard who were ordered to State Active Duty or who are in a training status for emergencies. The Department of Military Affairs is the only agency that may use this payroll type.

B. PAYROLL DEDUCTIONS - DROP PRIORITY SEQUENCE: Agencies must be aware that the payroll system will not allow net wages to be less than $0.00. If the total amount of deductions reduces the net payment to be less than $0.00, then the payroll system will drop all “miscellaneous deductions” (those not listed below) in total. The system will then recalculate to determine if net is still less than $0.00. If so, the payroll system will start dropping the deductions listed below in the sequence indicated to the left of the deduction description. The deductions with the lowest numbers will be dropped first.

DROP PRIORITY DEDUCTION DESCRIPTION

DROP PRIORITY DEDUCTION DESCRIPTION

01 Revolving fund reimbursement 58 Medical reimbursement account

02 Other miscellaneous deductions 62 State life/health insurance - post tax

20 Fixed additional withholding tax 62 State life insurance - pretax

30 Optional annuity plan contributions 64 Pretax cancer, dental, vision and disability insurance

35 401K and miscellaneous 403B annuities 66

Pretax supplemental medical insurance

40 Optional retirement plan contributions 74

Student loan repayment – federal required

45 Deferred compensation contributions 75 Debt garnishment

49 State life/health employee reimbursement 79

Mandatory taxes (Internal Revenue Service)

49 Amount due state – not salary refund 80 Court ordered support

56 Dependent day care reimbursement account 84 Pretax state health insurance/HMO

Note: Revolving fund calculations and reimbursements must be performed using the On-Demand Payroll System.

Where the dropped deduction affects the withholding calculation, the withholding tax is recomputed. If the dropped deduction(s) raises the net to $0.00 or above, the record will be processed. If the net is still below $0.00 after dropping these deductions, the record will not be processed. Agencies will receive payroll-processing reports identifying dropped payments.

The following deductions and credit have no drop priority and will be deducted or credited to each warrant as applicable. If the net is less than $0.00 after these deductions and credit, the record will not be processed.

Withholding taxes - federal, state, local, and other Social Security and Medicare Taxes Retirement Contributions Advance Earned Income Credit



C. AUTHORIZED SIGNATURE FORMS: DFS-A3-1930

The integrity of the data entering the State of Florida payroll system is a primary concern of the BOSP. The signature of any person on agency documents, which requires authentication for payroll certification, must be authorized by the agency head, secretary or executive director of that agency. Therefore, the agency must submit an Authorized Signature Form to the BOSP. The Authorized Signature Form must bear the signature of the agency head, secretary or executive director and designate who is authorized to sign payroll documents submitted by the agency to BOSP. The signature of the authorized official or employee is to be included on the form. It is the responsibility of the agency to notify BOSP whenever there is a change in authorized personnel. If a new official or employee is authorized or an official or employee terminates or is no longer authorized to sign documents, the agency must submit an updated Authorized Signature Form to update the Bureau’s files. If there is a new agency head, secretary or executive director or if the agency head, secretary or executive director terminates or is no longer authorized to designate who is authorized to sign payroll documents, the agency must submit an updated Authorized Signature Form to update the BOSP files.

D. PAYROLL INDICATOR (S)

Periodically, an agency will need to utilize a special category to pay wages to employees. When this occurs the agency will need to write a letter to the Bureau Chief of State Payrolls requesting that a payroll indicator be setup for the specific account and category. The senders e-mail address should be included in the letter, so that the Bureau will be able to notify the agency when the payroll indicator has been established. The agency must also include a copy of the documentation that authorizes the payroll expenditures from that account and category. Please note that BOSP will not be able to process any requests until all of the appropriate information has been received.

E. PAYROLL CERTIFICATION: DFS-A3-1900

The Payroll Certification is used to certify the validity of certain wage payment requests being submitted to the BOSP for processing. The form authorizes the Bureau to prepare the requested salary warrants and disburse wage payments to the requesting department’s employees. Also, the form certifies that all required payroll requisition documents, forms, tape files and accounting documents are being submitted to the BOSP for that particular payment.

The Payroll Certification (s) must be submitted for each disbursement account from which agency salary monies are to be disbursed. The Bureau will neither disburse salary monies nor release warrants to an agency without having received the properly executed and signed Form or Forms DFS-A3-1900.

Only authorized signatures of State officials or employees will be allowed and accepted by the BOSP as authentication of the Payroll Certification.

http://www.myfloridacfo.com/Division/AA/Forms/BOSP/DFS-A3-1930.xls





F. REPORTS

There are numerous audit/error reports that come out of the payroll and adjustment processes. It is the responsibility of the agency to review these reports after a payroll or adjustment processes to determine those records that dropped and to take corrective action. It is also the agency’s responsibility, if needed, to process the record on the next available payroll or adjustment process as appropriate. These reports are available through the Report Distribution System (RDS). Please refer to Volume VIII, Section 2 for instructions and report listings for the RDS system.

G. DEFAULT ACCOUNT CODES

Effective July 1, 2000, the Bureau of State Payrolls began utilizing payroll default accounts. All payments generated by the payroll system except Class C reimbursements and State Active Duty are eligible for the default accounts. The default account is used when requests for payroll payments are submitted with an invalid account code or the account code submitted has not been pre-designated (with a payroll indicator set to “Y”) for payments from the state payroll system.

Each state agency has been assigned a single payroll default account. State agencies are provided a special report (PSAJPAER) of the payment records that have been processed using the payroll default account. This report is available through RDS two days after the payroll is processed. The PSAJPAER report includes the default account code, organization code, employee tax ID, object code and corresponding amount(s). The total for the account is also included in the report. This report will assist the agency personnel in moving payroll charges to the correct account code. The components of the default account are as follows: L1 GF SF FID BE IBI CAT YR XX 74 2 605999 XXXXXXXX XX 314400 00

The L1 will be the L1 for the state agency and the budget entity will be the first budget entity number (in numeric order) for the state agency. The appropriation category 314400 will be titled Payroll Default - FLAIR Use Only. The fund identifier 605999 will be titled Salary Clearing Trust Fund.

The payroll default account warrants are made available to the State agencies according to the regular payroll release schedule. Since there will not be any budget or cash for the payroll default account, state agencies are required to redistribute the default account payroll charges, prior to the payroll warrant date, to the appropriate 29-digit FLAIR account containing sufficient budget and cash.

H. PAYROLL ACCOUNT NEGATIVE BALANCES Comptroller's Memorandum #4 (1999-2000) provided guidance on clearing negative balances. The Default Account Codes were created as a contingency plan to ensure that no employee goes unpaid due to his/her record containing an incorrect account code. It was also intended that all agencies comply with the deadlines and clear their negative balances prior to the warrant date.

http://www.myfloridacfo.com/Division/AA/Memos/cfo/1990s/cm990004.htm



Agencies should view their reports and clear their negative balances, which includes posting Journal Transfers, prior to the warrant date. The agencies are required to take the actions needed to ensure the accounts are not negative by the warrant date. This includes the redistribution of disbursements made from the default account to the appropriate 29-digit FLAIR account.

If a state agency fails to take the necessary action to clear up the negative balance in the payroll accounts by the warrant date, the BOSP will process the appropriate accounting transactions to redistribute the negative payroll charges to a 29-digit FLAIR account that has sufficient budget and cash. If an agency has numerous accounts with negative balances on the warrant date, the BOSP will move the combined total of charges to an account with sufficient budget and cash.

I. PAYROLL BATCH CONTROL DOCUMENTS:

The Payroll Batch Control Input Sheet and other related Batch Submission Forms are used only by certain agencies for the submission of Change Order or non-recurring files via FTP to the BOSP for processing. Contact BOSP at (850) 413-5513 to obtain a copy of this form.

PAYROLL PROCESSING ELECTRONIC FUNDS TRANSFER

REVISED: MAY, 2008 VOLUME IV, SECTION 2 PAGE 1 OF 1

A signed copy of the W-4 form should be faxed to (850) 413-5549 for name changes. The web address is http://www.fldfs.com/aadir/direct_deposit_web/index.htm. Click on any of the following underlined text to get a copy of the EFT Authorization form. - EFT Authorization Form If you have any questions please call the Electronic Fund Transfer (EFT) Section at (850) 413-5517.

http://www.myfloridacfo.com/Division/AA/Employees/default.htm

http://www.myfloridacfo.com/Division/AA/Forms/DFS-A1-26SDirectDeposit-Employees.pdf

http://www.fldfs.com/aadir/Employee Direct Deposit Form 2007.pdf

PAYROLL PROCESSING PAYROLL TAX CALCULATION


A. PAYROLL TAX CALCULATION OVERVIEW

This section provides general information on payroll taxation for regular and supplemental payrolls. Volume VI, Section 3 provides information on the taxation of employee fringe benefits. Volume V, Section 3 contains the information on employee W-4, and DFS-A3-1897 (Reduction or Exemption from Withholding) Forms.

The withholding tax tables are available in this section of the Payroll Manual, in IRS Publications 15, Circular E - Employer’s Tax Guide, and in IRS Notice 1036.

The FICA and Retirement tables are also available in this section of the Payroll Manual.

Certain items are considered exempt from some or all taxes. Under Section 125 of the Internal Revenue code items considered as Pretax are exempt from Social Security, Medicare and Withholding Taxes. Deferrals such as 403 (b) annuity plans, the state’s deferred compensation (457) plan and employee 3% retirement contributions are exempt from withholding taxes but are subject to Social Security and Medicare taxes. Deferrals are discussed in further detail in Volume IV, Section 15 of this manual.

B. WITHHOLDING TAX TABLES

ALLOWANCE TABLE FOR WAGES PAID IN 2014

NUMBER OF WITHHOLDING ALLOWANCES BIWEEKLY MONTHLY

0 $0.00 $0.00

1 $ 151.90 $329.20

2 $303.80 $658.40

3 $455.70 $987.60

4 $607.60 $1,316.80

5 $759.50 $1,646.00

If over 5 withholding allowances, multiply amount of one withholding allowance by number of allowances claimed.




TABLES FOR PERCENTAGE METHOD OF WITHHOLDING FOR WAGES PAID Through December 2014

TABLE 2 - BIWEEKLY Payroll Period

(a) SINGLE person-including head of household If the amount of wages (after subtracting with- The amount of income tax holding allowances) is: to withhold is: Not over $87 ............................... $0 Over- But not over- of excess over- $87 - $436 ................ .$0.00 plus 10% -$87 $436 - $1,506………….$34.90 plus 15% -$436 $1,506 - $3,523 ………..$195.40 plus 25% -$1,506 $3,523 - $7,254……..…. $699.65 plus 28% -$3,523 $7,254 - $15,667….…….…$1,744.33 plus 33% -$7,254 $15,667 - $15,731………..…$4,520.62 plus 35% -$15,667 $15,731 …………………………$4,543.02 plus 39.6% -$15,731

(b) MARRIED person If the amount of wages (after subtracting with- The amount of income tax holding allowances) is: to withhold is: Not over $325 .............................. $0 Over- But not over- of excess over- $325 - $1,023………..$0.00 plus 10% -$325 $1,023 - $3,163………..$69.80 plus 15% -$1,023 $3,163 - $6,050………..$390.80 plus 25% - $3,163 $6,050 - $9,050…..……$1,112.55 plus 28% -$6,050 $9,050 - $15,906……..... $1,952.55 plus 33% -$9,050 $15,906 - $17,925…….....$4,215.03 plus 35% -$15,906 $17,925.....................................$4,921.68 plus 39.6% -$17,925

TABLE 4 - MONTHLY Payroll Period (a) SINGLE person-including head of household If the amount of wages (after subtracting with- The amount of income tax holding allowances) is: to withhold is: Not over $188 ............................. $0 Over- But not over- of excess over- $188 - $944….……..$0.00 plus 10% -$188 $944 - $3,263……..….$75.60 plus 15% -$944 $3,263 - $7,633……...…$423.45 plus 25% -$3,263 $7,633 - $15,717……..…$1,515.95 plus 28% -$7,633 $15,717 - $33,946………..$3,779.47 plus 33% -$15,717 $33,946 - $34,083…..……$9,795.04 plus 35% -$33,946 $34,083…………………..…...$9,842.99 plus 39.6% -$34,083

(b) MARRIED person If the amount of wages (after subtracting with- The amount of income tax holding allowances) is: to withhold is: Not over $704 .............................. $0 Over- But not over- of excess over- $704 - $2,217……...…$0.00 plus 10% -$704 $2,217 - $6,854………..$151.30 plus 15% -$2,217 $6,854 - $13,108………$846.85 plus 25% -$6,854 $13,108 - $19,608 ……....$2,410.35 plus 28% -$13,108 $19,608 - $34,463………$4,230.35 plus 33% -$19,608 $34,463 - $38,838………$9,132.50 plus 35% -$34,463 $38,838………………………..$10,663.75 plus 39.6% - $38,838

TABLE 8 – DAILY or MISCELLANEOUS Payroll Period (a) SINGLE person-including head of household If the amount of wages (after subtracting withholding allowances) divided by the number of days in the The amount of income tax payroll period is: to withhold per day is: Not over $8.70 ............................ $0 Over- But not over- of excess over - $8.70 - $43.60………..$0.00 plus 10% -$8.70 $43.60 - $150.60…….....$3.49 plus 15% -$43.60 $150.60 - $352.30…….…$19.54 plus 25% -$150.60 $352.30 - $725.40…….…$69.97 plus 28% -$352.30 $725.40 - $1,566.70…….…$174.44 plus 33% -$725.40 $1,566.70 - $1,573.10….........$452.07 plus 35% -$1,566.70 $1,573.10……………….………$454.31 plus 39.6% -$1,573.10

(b) MARRIED person If the amount of wages (after subtracting withholding allowances) divided by the number of days in the The amount of income tax payroll period is: to withhold per day is: Not over $32.50 ........................... $0 Over- But not over- of excess over- $32.50 - $102.30….......$0.00 plus 10% -$32.50 $102.30 - $316.30……...$6.98 plus 15% -$102.30 $316.30 - $605.00…..….$39.08 plus 25% -$316.30 $605.00 - $905.00…..….$111.26 plus 28% -$605.00 $905.00 - $1,590.60 …….$195.26 plus 33% -$905.00 $1,590.00 - $1,792.50……..$421.51 plus 35% -$1,590.60 $1,792.50……………………..…$492.18 plus 39.6% -$1,792.50

C. WITHHOLDING TAX CALCULATIONS



1. REGULAR WAGES – Income taxes are withheld from regular wages utilizing the employee’s

W-4 (Withholding Certificate). a. The first time an employee is paid without a W-4 on file, the system will build a skeletal

W-4 record based off of the payroll input data. All subsequent payments will be made as if the employee is single with no allowances until a W-4 is filed.

EXAMPLE 1: A biweekly employee has a W-4 on file. This W-4 has a marital status of Married with zero Allowances. This payment is for January 11, 2014.

CASH GROSS $2,970.30 Minus Tax Exempt $15.25 Pretax Cancer Insurance Minus Tax Exempt $13.85 Pretax Dental Insurance

Minus Tax Exempt $3.48 Pretax Disability Insurance Minus Tax Exempt $89.11Pretax Retirement Contribution

$2,848.61 Gross Subject To Withholding Tax

Per tax Table: $2,848.61 – $1,023.00 = $1825.61 $1,825.61 * 15% = $273.84 $273.84 + $69.80 = $343.64

$343.64 withholding tax is due on this payment

2. SUPPLEMENTAL WAGE PAYMENTS are taxed using a flat tax rate (for payments warrant

dated after 07/01/2003, is 25%) or the alternative tax method. Supplemental payments can only be taxed using the alternative tax method if there has been a previous regular wage payment in the same calendar year. See Volume IV, Section 8 of this manual for additional information on supplemental payments.

When a supplemental payment processes through the payroll system both methods are used to calculate the withholding tax. The lesser of the two is the resulting tax amount. Some bonus and award payments are processed using only the flat tax rate method.

The alternative tax method is calculated by adding the taxable gross of the last regular wage payment, plus any subsequent supplemental payments, plus the current supplemental payment. In order for the system to be able to do this, the pay cycles must be compatible (i.e. 1, 3 or 2, 4). Taxes are then calculated as if the total were a single payment using the W-4 data and the Withholding Tax tables effective on the payment date of the current supplemental payment. Taxes withheld from the previously paid regular and supplemental wages are then subtracted from the calculated withholding amount to determine the alternative tax amount for the current supplemental payment. If the difference is less than the current flat tax rate applied to the taxable gross, then this is the amount that will be withheld from the supplemental wage payment. The payment will automatically be taxed at the flat tax rate if the previous regular wage payment and the current supplemental payment had/have a number of pay periods greater than one or if the pay cycles are not compatible as listed above.



EXAMPLE 2: The employee in EXAMPLE 1 above is due pay for 5 hours of on-call. The rate of pay per hour is $8.25. In the following, we will calculate the withholding tax using both methods. Per tax Table: $2,848.61 – $1,023.00 = $1825.61

$1,825.61 * 15% = $273.84 $273.84 + $69.80 = $343.64

Alternative Tax Method

Regular wages for most recent payroll (W2 gross on last payment detail) $2,848.61

Proposed Supplemental Gross Payment $41.25

Total Gross for calculation of Withholding Tax $2,889.86

Per Tax Table $2,889.86 – $1,023.00 = $1,866.86 Per Tax Table $1,866.86 * 15% = $280.03 Per Tax Table $280.03 + $69.80 = $349.83

Calculated Withholding $349.83 Minus withholding paid on regular wages $343.64

Difference $6.19

Flat Rate Method (25%)

Proposed Supplemental Gross Payment $41.25

Times flat rate X 25% Flat rate withholding tax $10.31 Alternative Tax method withholding $ 6.19 Flat rate method withholding $10.31

Please note that the alternative tax amount is less than the flat tax rate and as a result, is the amount of withholding tax taken from the payment. However, note that the alternative tax amount will not always be less than the flat tax amount.

3. GROSS-UP PROCEDURES – In some instances an agency has decided to pay all the taxes associated with a payment. This generally occurs with some bonus and award payments. There is a different divisor required dependent on whether the employee pays full FICA, Medicare only, no FICA, or no withholding tax. To arrive at the proper divisor you must first do the following:

Take 100% and subtract the percentage of withholding tax to be paid (25% if not exempt); subtract the percentage of Social Security to be paid (currently 6.2%, if not exempt); and



subtract the percentage of Medicare tax to be paid (currently 1.45%, if not exempt). The result is the divisor needed to determine gross salary.

100%-25%-6.2%-1.45% = 67.35%

Once you have your divisor, you then perform the following calculation: Desired Net Amount of Payment / divisor = Gross Pay

EXAMPLE: Desired net is $150.00 on February 1, 2014 for an employee who pays all taxes. $150.00 / .6735 = $222.72

$222.72 x 25% = $55.68 Withholding tax

$ 222.72 x 6.2% = $13.81 Social Security tax $ 222.72 x 1.45% = $3.23 Medicare tax $222.72 - $55.68 - $13.81 - $3.23 = $150.00 D. RETIREMENT CODE TABLES & FICA CODE TABLES Employee contributions will be made on all payments warrant dated on or after 7/1/2011. Contributions will be pre-tax (exempt only from withholding tax). There are 4 deduction codes associated with the employee contribution:

• 0080 – Regular FRS participants • 0082 – Participants in the PEORP program(investment plan) • 0083 – Participants in the OAP program • 0084 – Participants in the ORP program

DROP participants (D retirement codes) and re-employed retirees (after 7/1/2010 –U retirement codes) are not subject to an employee contribution percentage.

RETIREMENT CONTRIBUTION RATES

RETIREMENT CODE

EMPLOYEE CONTRIBUTION PERCENTAGE

EMPLOYER CONTRIBUTIONPERCENTAGE

TOTAL RETIREMENT

CONTRIBUTION FICARETIREMENT DESCRIPTION

AA 6.00% 11.19% 17.19% N SCOERS Division A AD 4.00% 9.19% 13.19% Y SCOERS Division B Pre-1958

AE 4.00% 9.19% 13.19% Y SCOERS Division B 1958 thru 1963

AF 4.00% 9.19% 13.19% Y SCOERS Division B post 1963

DE 0.00% 8.21% 8.21% Y Post-DROP Elected Official-FRS

DF 0.00% 8.21% 8.21% N Post-DROP Elected Official-SCOERS PLAN A

DG 0.00% 8.21% 8.21% Y Post-DROP Elected Official-SCOERS PLAN B

DH 0.00% 8.21% 8.21% N Post-DROP Elected Official-TEACHERS RET

*DP 0.00% 12.84% 12.84% Y DROP from FRS




RETIREMENT CODE



TOTAL RETIREMENT


*DR 0.00% 12.84% 12.84% N DROP from SCOERS, PLAN A

*DS 0.00% 12.84% 12.84% Y DROP from SCOERS, PLAN B

*DT 0.00% 12.84% 12.84% N DROP from Teachers Retirement

HA 3.00% 6.95% 9.95% Y Florida Retirement Regular Member

HB 3.00% 19.06% 22.06% Y Florida Retirement Special Risk

HC 3.00% 28.28% 31.28% Y Florida Retirement Judges and Justices

HD 3.00% 6.95% 9.95% N F1/J1 Visas or Vow of Poverty for Reg. Member

HE 3.00% 32.60% 35.60% Y Florida Legislators

HF 3.00% 19.06% 22.06% N F1/J1 Visas or Vow of Poverty for Special Risk

HG 3.00% 32.60% 35.60% Y Governor, Lt. Gov., Cabinet

HH 3.00% 32.60% 35.60% Y State Attorneys, Public Defenders

HJ 3.00% 35.96% 38.96% Y Administrative Class Special Risk

HM 3.00% 18.31% 21.31% Y Senior Management Service Class

HP 3.00% 18.31% 21.31% Y Active EOC Electing SMSC Coverage

**IA 4.80% 9.90% 14.70% N Teacher's Retirement Plan A IE 6.25% 11.44% 17.69% N Teacher's Retirement Plan E LF 0.00% 0.00% 0.00% Y CJIP WITH FICA LN 0.00% 0.00% 0.00% N CJIP WITHOUT FICA

MA 0.00% 0.00% 0.00% Y Social Security and Medicare Only

NA 0.00% 0.00% 0.00% N No Ret, No Social Security, No Medicare

OM 3.00% 18.54% 21.54% Y Optional Annuity Program for SMSC

ON 3.00% 7.34% 10.34% N Optional Retirement Program -F-1/J-1 Visas

OP 3.00% 7.34% 10.34% Y Optional Retirement Program For SUS

OR 3.00% 18.54% 21.54% Y Renewed Membership in SMS - OAP

OS 3.00% 7.34% 10.34% Y Re-Employed Optional Retirement Program

PA 3.00% 6.95% 9.95% Y PEORP – Regular Member PB 3.00% 19.06% 22.06% Y PEORP – Special Risk




RETIREMENT CODE



TOTAL RETIREMENT


PC 3.00% 28.28% 31.28% Y PEORP – Judges

PD 3.00% 6.95% 9.95% N PEORP – Regular Member – F1/J1 VISA

PE 3.00% 32.60% 35.60% Y PEORP – Florida Legislators

PF 3.00% 19.06% 22.06% N PEORP – Special Risk – F1/J1 VISA

PG 3.00% 32.60% 35.60% Y PEORP – Gov., Lt. Gov. and Cabinet

PH 3.00% 32.60% 35.60% Y PEORP – St Attorneys & Pub Defenders

PJ 3.00% 35.96% 38.96% Y PEORP – Special Risk Admin. Support

PM 3.00% 18.31% 21.31% Y PEORP – Senior Management Service

QA 3.00% 6.95% 9.95% Y Renewed PEORP – Regular Member

QC 3.00% 28.28% 31.28% Y Renewed PEORP – Judges

QE 3.00% 32.60% 35.60% Y Renewed PEORP – Fla. Legislators

QG 3.00% 32.60% 35.60% Y Renewed PEORP – Gov., Lt. Gov. and Cabinet

QH 3.00% 32.60% 35.60% Y Renewed PEORP – St Attorneys & Pub Defenders

QM 3.00% 18.31% 21.31% Y Renewed PEORP – Senior Management Service

QP 3.00% 18.31% 21.31% Y Renewed PEORP – SMS EOC

RA 3.00% 6.95% 9.95% Y Renewed Retiree - Regular Member

RC 3.00% 28.28% 31.28% Y Renewed Retiree –Judicial Members

RE 3.00% 32.60% 35.60% Y Renewed Retiree - Legislators

RG 3.00% 32.60% 35.60% Y Renewed Retiree - Gov./Lt. Gov., & Cabinet

RH 3.00% 32.60% 35.60% Y Renewed Retiree - St. Attorney/Pub. Defender

RM 3.00% 18.31% 21.31% Y Renewed Membership In SMS

RP 3.00% 18.31% 21.31% Y Renewed Membership for ESCOC in SMS

***UA 0.00% 3.39% 3.39% Y Reemploy-Ret Regular ***UB 0.00% 8.03% 8.03% Y Reemploy-Ret Special Risk

***UC 0.00% 18.20% 18.20% Y Reemploy-Ret Judge and Justices

***UE 0.00% 26.05% 26.05% Y Reemploy-Ret Florida Legislator

***UG 0.00% 26.05% 26.05% Y Reemploy-Ret Gov. Lt. Gov & Cabinet




RETIREMENT CODE



TOTAL RETIREMENT


***UH 0.00% 26.05% 26.05% Y Reemploy-Ret State Atty./Public Defender

***UM 0.00% 13.47% 13.47% Y Reemploy-Ret Senior Management Service

ZA 7.50% 0.00% 7.50% M OPS Alternative Retirement Plan

ZM 0.00% 0.00% 0.00% M OPS Medicare Only

ZX 0.00% 0.00% 0.00% N OPS No Social Security, No Medicare

ZZ 0.00% 0.00% 0.00% Y OPS Full Social Security & Medicare

** Variable Individual Amounts Y = Social Security and Medicare M = Medicare Only N = No Social Security, No Medicare

*Use the DROP retirement code when paying leave at the retirement of the DROP participant *** Reemployed Retirees after 7/1/2010, for questions please contact the Department of Management Services

CONTRIBUTIONS FOR SOCIAL SECURITY AND HOSPITAL (MEDICARE) INSURANCE

FOR THE TAX YEAR

SOC SEC (OASDI)

TAX RATE

HOSP(MED) INSURANCE TAX RATE

COMBINEDCONTR. TOTAL

ANNUAL MAXIMUM

SOC SEC (OASDI) GROSS

SOC SEC (OASDI)

EMPLOYEE CONTR'TION

HOSP(MED) INSURANCE

GROSS

HOSP(MED) EMPLOYEE

CONTR'TION

COMBINED EMPLOYEE

CONTR'TION

2010 EMP’EE EMP’ER

6.20% 6.20%

1.45% 1.45%

7.65% 7.65% $106,800 $6,621.60 NO LIMIT NO LIMIT OASDIPLUS

MEDICARE2011 EMP’EE 4.20% 1.45% 5.65% $106,800 $4,485.60 NO LIMIT NO LIMIT OASDIPLUS EMP’ER 6.20% 1.45% 7.65% MEDICARE2012 EMP'EE 4.20% 1.45% 5.65% $110,100 $4,624.20 NO LIMIT NO LIMIT OASDIPLUS EMP'ER 6.20% 1.45% 7.65% MEDICARE2013 EMP'EE 6.20% 1.45% 7.65% $113,700 $7,049.40 NO LIMIT NO LIMIT OASDIPLUS EMP'ER 6.20% 1.45% 7.65% MEDICARE2014 EMP’EE 6.20% 1.45% 7.65% $117,000 $7,254.00 NO LIMIT NO LIMIT OASDIPLUS

MEDICARE EMP’ER 6.20% 1.45% 7.65% E. FICA COVERAGE

Administration of the Social Security Coverage Program for public employees in Florida is the responsibility of the Department of Management Services, Division of Retirement. In 1951, they entered into a 218 Agreement (Federal-State Agreement) with the Social Security Administration for the coverage of public employees. As of June 30, 1998, there were 452 modifications to the original agreement. Under the terms of our 218 Agreement, full FICA coverage is required for all public employees with some exceptions. Members of the Teachers’ Retirement System and members of Division A of the State and County Officers and Employees’ Retirement System are exempt from FICA coverage.



Also, our agreement does not cover employees hired solely to provide relief from unemployment; patients employed by a hospital, home or other institution; inmates employed by prisons; temporary employees hired for emergencies or natural disasters; and employees whose services would be exempt from FICA coverage if working for a private employer. During payroll processing, the calculation of FICA taxes is determined by the retirement code used. See tables above for taxation rates and limits. The amounts remitted to the Social Security Administration for these taxes are required to be the product of the total covered wages times the combined employee and employer contribution percentages. To ensure that there is as little calculation variance as possible, the following is the procedure used to calculate these taxes for each individual:

SOCIAL SECURITY

1. The year-to-date social security wages, including the current payment, is determined.

2. The year-to-date total social security will be calculated by multiplying the year-to-date social security wages by the total contribution rate. For 2013, this rate is 12.4 percent.

3. The resulting total amount due will be split into the employee and employer shares. Any odd cent due will be assigned to the employer share. For Calendar Year 2013, this is divided by the employer portion of 6.20 percent and the employee portion is 6.20 percent.

4. The amounts already paid by both the employee and employer will be subtracted from the respective year-to-date amounts due. The remainders will be the contributions charged to the current payment.

FEDERAL HOSPITAL INSURANCE (MEDICARE) Effective 2013, the total rate is 2.9 percent; 1.45 percent for employee and employer on wages up to $200,000. Wages greater than $200,000 will be taxed at 2.35% for employee contributions and 1.45% for employer contributions. The same procedure is used as for Social Security; but the rate is different. This procedure results in employee deductions and employer contributions, which are continually adjusted for rounding fractional cents. Both the employing agency and the employee may notice some very minor changes. The employer contribution may not be exactly equal to the employee contribution. In both individual cases and for the total payroll it may be more or less, depending on the rounding variance being corrected from the previous payroll. The employee contribution may vary by one cent from pay period to pay period on a constant salary amount. Or, it may vary once in a while as the rounding aggregates to the point when there is a one-cent rounding variance upward.

1. MEDICARE ONLY COVERAGE (RETIREMENT CODE ZM AND ZA)

a) Employed as OPS and Salaried Employee – Employees would meet this definition if they were concurrently employed as OPS and salaried employees with the State of Florida. . The OPS wages would not be subject to the Social Security tax.

b) Retirees from FRS – An OPS employee could qualify as a member of the FRS by virtue of

having been previously employed with the State of Florida, if the employee has accrued a



benefit under the FRS entitling the employee to an annual benefit commencing on or before his or her normal retirement age or date. Normal Retirement age or date is when a person becomes eligible to retire without a reduction of benefits by being vested and reaching age 62 or completing 30 years of creditable service regardless of age. The OPS wages would not be subject to the Social Security tax.

EXAMPLE 1: An individual retires from the State of Florida and begins to receive Retirement benefit checks every month. Later, this individual becomes an OPS employee of the State of Florida. This employee would be treated as a retiree regardless of whether or not he/she was still receiving a Retirement check or still accruing a benefit. Therefore, the wages would not be subject to the Social Security tax.

EXAMPLE 2: An individual retires from a FRS employer other than the State of Florida (e.g. Leon County School District). This individual begins to receive Retirement benefit checks every month. Later, this individual becomes an OPS employee of the State of Florida. This employee is considered a member of a valid retirement plan and is eligible for the exemption from Social Security tax. EXAMPLE 3: An individual retires from a retirement system other than the FRS (such as a Federal or Private Industry system). This individual begins to receive Retirement benefit checks every month. Later, this individual becomes an OPS employee of the State of Florida. This employee is not considered a member of a valid retirement plan and is not eligible for the exemption from Social Security Tax. This individual must pay full FICA unless they qualify for another exemption.

2. NO FICA COVERAGE (RETIREMENT CODE ZX)

a) Grandfather Clause – An employee’s OPS wages may be exempt from all FICA coverage, if they have been continuously employed as a salaried employee with the State of Florida since March 31, 1986. They are not eligible for this exemption unless their OPS wages are also exempt from Social Security per #1) above. The salaried employee may have been employed with multiple state agencies and/or pay plans, provided there was no break in service.

This exemption would not apply to rehired retirees. When they retire they cease to be continuously employed with the State of Florida. EXAMPLE: An individual has been employed in a salaried position since January 1, 1986. This individual also becomes employed in an OPS position on May 28, 1999. The employee’s OPS wages are exempt from Social Security and Medicare taxes.

b) All students who are half-time undergraduate or graduate students will qualify for the

exclusion. This is without regard to the number of hours worked, the amount of pay, or the type of services performed.

This exemption does not apply to “career employees”. The definition of a career employee is an individual who is eligible to receive employer-matching contributions in a 403(b) retirement plan, eligible for reduced tuition or classified by the university as a career employee.



This exemption does not apply to students who are not enrolled in classes during school breaks of more than 5 weeks (includes summer break). The exemption does not apply to postdoctoral fellows, medical residents, or medical interns because the IRS does not believe that “it cannot be assumed” that the services performed by these persons are incidental to their academic studies.

c) Clients and inmates of a State hospital, home or institution who are also employees of those locales are exempt from the full FICA.

d) Certain nonresident aliens are exempt from full FICA. Please see Volume V, Section 3 for

information on individuals who qualify for this exemption.

PAYROLL PROCESSING PAYROLL PROCESSING CODES

REVISED: APRIL, 2013 VOLUME IV, SECTION 4 PAGE 1 OF 12

PAY CYCLE CODES MARITAL STATUS CODES

Code Equivalent Code Equivalent 1 Biweekly 1 Single 2 Monthly 2 Married 3 Biweekly Supplemental 3 Married Claiming Single Status

4 Monthly Supplemental 5 Semi - Monthly FULL TIME EQUIVALENCE

6 Semi – Monthly Supplemental Code Equivalent

7 Daily .01-1.00 Valid

8 Semi-Annual

9 Annual

TYPE RATE OF PAY Code Equivalent

1 Period Rate 2 Hourly Rate 3 Overtime calculated at one (1) times the hours to pay 4 Overtime calculated at one and one half (1 1/2) times the hours to pay 7 Sick Leave - No retirement calculated

APPOINTMENT STATUS CODES Note: In all of the following, the lower case “b” denotes the presence of a space

Status Code Object Code Equivalent 00 1100 No Status Reported 01 1100 Provisional 02 1100 Probationary 03 1100 Permanent 04 1100 Substitute 05 1100 Salary Temporary Employment 06 1100 Emergency 07 1100 Trainee 08 1100 Out of Class Service 09 1100 Pay Plan other than 01 or 07 10 1100 Trainee (Recruitment) 11 1100 Trainee (Cooperative)



APPOINTMENT STATUS CODES Note: In all of the following, the lower case “b” denotes the presence of a space

Status Code Object Code Equivalent

12 1100 Trainee (Vocational Rehabilitation) 13 1100 Trainee (Return to Work) 14 1100 Trainee (Blind Services) Ab 1210 OPS Temporary Employment Bb 1220 OPS Seasonal Employment Cb 1230 OPS Board Members Db 1240 OPS Student or Graduate Assistant Eb 1250 OPS Custodial Services Fb 1260 OPS Part-Time Academic Employment

NOTE: Alphabetic codes denoted by a capital letter, followed by a space are OPS appointments or special positions only. For an OPS employee or a special earnings type, an alphabetic code must not be used for any purpose other than to designate the object code category.

APPOINTMENT STATUS CODES FOR AWARDS/BONUSES

Status Code Object Code Equivalent BN 4980 Lump Sum Bonus FA 4980 Faculty Superior Accomplishment Award PB 4980 Productivity Bonus PS 4980 Productivity Suggestion Bonus YE 4987 Year-End Bonus Payments

OTHER SPECIAL APPOINTMENT STATUS CODES Status Code Object Code Equivalent

AD 4290 Adoption Benefit - Suspended indefinitely CC 2640 Class C Meals – Suspended Indefinitely CS 1100 Career Service December 24-Hour Annual Leave Payouts CT 2648 Class C Meals Training – Suspended Indefinitely DI 4280 DSGI – DISABILITY BENEFITS DI 1100 DSGI – REFUND PRETAX INS PREMIUMS DP 1100 DROP Annual Leave Payouts DS 4980 Direct Support Organizations (SUS only)

FS 7400 U.S. Citizen/Resident Alien Qualified Fellowship. Numeric codes are for salaried positions only.

MM 2650 Monthly Mileage Allowance TA 4980 Toll Allowance UA 4980 Uniform/Tool Allowance



See Volume IV, Section 5, of this Payroll Manual for “VALID RELATIONSHIP of PAYROLL ACCOUNT CODES and RETIREMENT CODES” for the edits and resets that will occur based on account category, retirement codes and appointment status codes.

COUNTY CODES Code Equivalent Code Equivalent Code Equivalent

1 Alachua 27 Hernando 53 Polk 2 Baker 28 Highlands 54 Putnam 3 Bay 29 Hillsborough 55 St. Johns 4 Bradford 30 Holmes 56 St. Lucie 5 Brevard 31 Indian River 57 Santa Rosa 6 Broward 32 Jackson 58 Sarasota 7 Calhoun 33 Jefferson 59 Seminole 8 Charlotte 34 Lafayette 60 Sumter 9 Citrus 35 Lake 61 Suwannee 10 Clay 36 Lee 62 Taylor 11 Collier 37 Leon 63 Union 12 Columbia 38 Levy 64 Volusia 13 Dade 39 Liberty 65 Wakulla 14 DeSoto 40 Madison 66 Walton 15 Dixie 41 Manatee 67 Washington 16 Duval 42 Marion 83 Washington, D.C. 17 Escambia 43 Martin 90 Out of State North 18 Flagler 44 Monroe 91 Out of State South 19 Franklin 45 Nassau 92 Out of State A 20 Gadsden 46 Okaloosa 93 Out of State B 21 Gilchrist 47 Okeechobee 94 Out of State C 22 Glades 48 Orange 95 Out of State D 23 Gulf 49 Osceola 96 Out of State E 24 Hamilton 50 Palm Beach 98 Out of State 25 Hardee 51 Pasco 99 Out of Country 26 Hendry 52 Pinellas



PERFORMANCE EVALUATION CODES

Career Service Pay Plans SMS - SES Pay Plans Code Equivalent Equivalent

B Below Standards Below Standards A Achieves Standards Achieves Standards E Exceeds Standards Exceeds Standards

PAY PLAN CODES

Code Equivalent 00 Other - OPS 01 Career Service 03 Legislature 04 School for Deaf & Blind 05 Fixed Salary - Elected or Appointed Officials (Non-SMS Benefits - See codes 15 & 16)

06 Exempt from Career Service – Includes military personnel at the Department of Military Affairs whose salary is set in accordance with the Military pay schedules.

07 Executive Office of Governor - Non SES/SMS 08 Selected Exempt Service 09 Senior Management Service

15 For employees assigned to and subject to the rules of Pay Plan 05 who are eligible for SMS Benefits and have opted not to accrue SMS Leave Credits

16 For employees of Pay Plans 05 who are eligible for SMS Benefits and have opted to accrue SMS Leave Credits

31 Department of Lottery - Non Managerial Employees (Career Service Comparable) 33 Department of Lottery - Managerial Employees 81 State Courts System (See code 86) 82 State Attorneys (See code 87) 83 Public Defenders (See code 88)

84 Justice Administrative Commission/CCRC non-attorney employees. Some classifications within this pay plan receive employer paid insurance benefits. (See code 85)

85 Justice Administrative Commission/Capital Collateral Regional Council non-attorney employees. Some classifications within this pay plan receive employer paid insurance benefits. These employees remain subject to the rules of Pay Plan 84.

86 State Courts System employees who are to receive employer paid insurance benefits. These employees remain subject to the rules of Pay Plan 81.

87 State Attorney employees who are to receive employer paid insurance benefits. These employees remain subject to the rules of Pay Plan 82.

88 Public Defender employees who are to receive employer paid insurance benefits. These employees remain subject to the rules of Pay Plan 83.



OVERTIME REASON CODES Code Equivalent Code Equivalent

1 Type correspondence 43 Clean-up 2 Backlog of paper work 44 Excessive farm work load 3 Preparation of reports 45 Vehicle trouble 4 Closing financial records 46 Court appearance 5 Excessive work load 47 Recreation activities 6 Backlog of administrative duties 48 Heavy laundry work load 7 Budget preparation 49 Transport patients 8 Preparation of attendance reports 50 Client behavioral problems 9 Extended office hours 51 Assisting in athletic programs

10 Salary study 52 Transporting children 11 Payroll preparation 53 Kitchen duties 12 Shortage of help 54 Special federal project 13 Preparation of pay data 55 Highway completion deadline 14 Processing pay changes 56 Lab work 15 Federal grant duties 57 Highway maintenance work 16 Preparation of work assignments 59 Park clean-up 17 Backlog of computer work 60 Maintenance work 18 Workshop attendance 61 Grounds maintenance 19 Registration duties 62 Grounds improvement 20 Heavy keypunching work load 63 Patrolling the highways 21 Printing backlog 64 Shore patrol 22 Printing 65 Duty at sea 23 Heavy mail work load 66 Wildlife protection 24 Cover extra store hours 67 Aquatic weed control 25 Working sporting event 68 Wildlife movement, relocation 26 Entertainment event duties 69 Fish population survey 27 Criminal investigation 70 Fruit & Vegetable inspection 28 Patient services 71 Other (Explain separately) 29 Inmate disturbance 72 Other (Explain separately) 30 Shift overlap 73 Other (Explain separately) 31 No relief available 74 Other (Explain separately) 32 Chasing run-aways 80 Special Compensation Leave Payment 33 Supervise students 83 Meet critical compliment 34 Student field trip 84 Perimeter security - Inclement weather 35 Protective care for children 85 Mandatory training 36 Interview clients 86 Contraband interdiction operation 37 Transport prisoners 87 DOT work squad 38 Counseling inmates 88 Outside hospital security detail 39 Field trip with children 90 Execution process 40 Security duties 91 Emergency evacuation of inmates 41 Provide clinic coverage 92 Specialized squad activation 42 Case backlog 93 IUPA – Highway Safety & Motor Vehicle



CLASSIFICATION TABLE CLASS 1 - CAREER SERVICE

Equivalent Pay Plan Career Service 01 School for the Deaf and Blind 04 Fixed Salary - Elected Exempt 05 Career Service-Appointed 05 Exempt from Career Service-Fixed Salary 06 Exempt from Career Service-Career Service Pay Plan 11 State Courts Systems 81 State Attorneys 82 Public Defenders 83 Justice Administrative Commission/CCRC non-attorneys 84

CLASS 2 - SMS and SES Equivalent Pay Plan

Legislature 03 Fixed Salary Elected and Appointed 05 Judges (Class Codes 9805-06, 9809, 9812, 9814) 05 Executive Office of the Governor 07 Career Service Pay Plan-E.O.G. benefits 07 Selected Exempt Service 08 Senior Management Service 09 Fixed Salary (SMS Benefits) 15 Fixed Salary (SMS/ Leave Benefits) 16 Department of Lottery Non Managerial 31 Department of Lottery Managerial Employee 33 JAC/CCRC non-attorney with SMS Benefits 85 State Courts Systems (SMS Benefits) 86 State Attorneys (SMS Benefits) 87 Public Defenders (SMS Benefits) 88

CLASS 3 - SPECIAL GOVERNMENT Equivalent Pay Plan

Active Senators (Class Code 9998) 03 Active Representatives (Class Code 9999) 03



ON DEMAND PAYROLL SYSTEM REASON CODES

REASON CODE DEFINITION

01 Administrative Error 02 Beneficiary Payment 03 Dropped from Payroll 04 Emergency/Disaster Work 05 FLSA Payment Missed 06 Hours Overpaid 07 Hours Underpaid 08 Incorrect FTE (Full Time Equivalent) 09 Incorrect Rate of Pay 10 Leave Payout with Deferral 11 Military Supplement-Incorrect/Not Paid 12 On Worker's Comp-Incorrect or Not Paid 13 On-Call Not Paid Timely 14 Overtime Not Paid Timely 15 PAR not established before cutoff 16 PAR Processed Incorrectly 17 Partial Pay Period 18 Paycycle Problem 19 Retroactive Payment 20 Sick Leave Transfer Not Processed 21 Special Pay Not Processed 22 State Insurance Not Processed Correctly 23 Term/LWOP After Payroll Submitted 24 Time Sheet Not Approved by Supervisor 25 Time Sheet Not Submitted Timely 26 Time Sheet Submitted to Service Center 27 Transfer Between Agencies 28 Transfer From OPS 29 Transfer To OPS 30 Unable To Enter Time Sheet 31 Unable To Process Terminal Leave 32 Warrant Lost-Cancelled & Reissued 97 BackPay/Settlement 98 Exec Order Class C Travel Reimbursement 99 Other:



EARNINGS CODES

ERN CODE

EARNING CODE DESCRIPTION

GROSSES ON DEMAND

FICA GROSS

W2 GROSS

W2 GROSS SUBJ

FLAT/ALTTAX

W2 GROSS

SUBJ IRS TAX

TABLE RET

GROSSPEN

GROSSCASH

GROSS OPS

OD PAY AGENCY

INPUT

OD PAY BOSP APR

9100 VALUE OF GROUP TERM LIFE Y Y N N N N N N N N

9101 TRAVEL, NON-CASH TAXABLE Y Y N N N N N N N N

9102 MEMBERSHIPS, NON-CASH TAXABLE Y Y N N N N N N N N

9103 TAXABLE TUITION WAIVER Y Y N N N N N N N N

9104 CELL PHONE, NON-CASH TAXABLE Y Y N N N N N N N N

9105 STATE SUGGESTION AWARD Y Y Y N N N Y N Y N

9106 UNIFORM ALLOWANCE Y Y Y N N N Y Y Y N

9108 ANNUAL LEAVE PAID Y Y Y N Y N Y N Y N

9109 NONCASH VEHICLE FRINGE BENEFITS Y Y N N N N N N N N

9110 STATE SUPERIOR ACCOMP AWARD Y Y Y N N N Y Y Y N

9111 SPECIAL COMP LEAVE PAID Y Y Y N N N Y N Y N

9112 OPS NONRECURRING CASH PAY Y Y Y N N N Y Y Y N

9113 FL NATIONAL GUARD ALLOWANCE N N N N N N Y Y Y Y

9114 STATE AWARD NONCASH Y Y Y N N N N N N N

9115 DSO/AWARDS/SPEC PAY Y Y Y N N N Y Y Y N

9116 TIP INCOME SUBJECT TO FICA Y Y N Y N N N N N N

9117 ON CALL FEES CURRENT YEAR Y Y Y N Y Y Y Y Y N

9119 LUMP SUM IN LIEU OF RAISE Y Y Y N Y Y Y Y Y N

9121 SPEC COMP IN LIEU OF OVERTIME Y Y Y N Y N Y Y Y N

9123 SICK LEAVE PAID Y Y Y N N N Y N Y N



EARNINGS CODES

ERN CODE


GROSSES ON DEMAND

FICA GROSS

W2 GROSS

W2 GROSS SUBJ

FLAT/ALTTAX

W2 GROSS

SUBJ IRS TAX

TABLE RET

GROSSPEN

GROSSCASH

GROSS OPS

OD PAY AGENCY

INPUT

OD PAY BOSP APR

9124 OVERTIME Y Y Y N Y Y Y Y Y N

9127 EXTRA ST COMP & SUPPLEMENTS Y Y Y N Y Y Y Y Y N

9130 RETROACTIVE PAYMENTS Y Y Y N Y Y Y Y Y Y

9131 MILITARY LEAVE PAYMENTS Y Y Y N Y Y Y N N N

9132 EXCESS MILEAGE RATE PAY N Y N N N N Y Y N N

9133 DISABILITY BEN SUBJ TO FICA Y Y N Y N N Y N Y N

9134 DISABILITY BENEFITS-NO FICA N Y N Y N N Y N Y N

9135 STANDARD MILEAGE RATE PAY N N N N N N Y Y N N

9136 TIP INCOME MEDICARE ONLY Y Y N Y N N N Y N N

9137 NON-CASH EDUCATION BENEFITS Y Y Y N N N N N N N

9138 FIREFIGHTERS INCENTIVE PAY Y Y Y N Y Y Y Y Y N

9139 EXCEL. IN TEACH. AWARD - CASH Y Y Y N N N Y Y Y Y

9142 EMPLOYER PURCHASED RETIRE CREDIT Y Y Y N N N N N N N

9146 TIP INCOME – NO FICA N Y N Y N N N Y N N

9147 CLASS C MEALS Y Y Y N N N Y Y Y Y

9148 CLASS C MEALS - TRAINING Y Y Y N N N Y Y N N

9149 ADDITIONA COMP FOR CONVERSION Y Y N Y Y Y Y N N N

9150 MONTHLY MILEAGE ALLOWANCE Y Y Y N N N Y Y Y N

9151 ANNUAL LEAVE OVER 500 HRS Y Y Y N N N Y N N N

9153 NRA NONQUALIFIED F/S - CASH N N N N N N Y Y Y N

9154 EDUCATION LOAN MEDICAL Y Y Y N N N Y Y Y N



EARNINGS CODES

ERN CODE


GROSSES ON DEMAND

FICA GROSS

W2 GROSS

W2 GROSS SUBJ

FLAT/ALTTAX

W2 GROSS

SUBJ IRS TAX

TABLE RET

GROSSPEN

GROSSCASH

GROSS OPS

OD PAY AGENCY

INPUT

OD PAY BOSP APR

9158 SESSION SUBSISTENCE ALLOW Y Y Y N N N Y N Y N

9159 EXCESS INTRADISTRICT EXPENSE Y Y Y N N N Y N Y N

9160 TAXABLE TRAVEL Y Y Y N N N Y N Y N

9161 REGULAR COMP IN LIEU OF OVERTIME Y Y Y N Y N Y N Y N

9163 TOLL ALLOWANCE Y Y Y N N N Y Y Y N

9164 EMPLOYEE SALES INCENTIVES Y Y Y N N N Y N Y N

9166 NRA INDEPENDENT CONTRACTOR N N N N N N Y Y N N

9167 VEHICLE INSURANCE ALLOWANCE Y Y Y N N N Y N Y N

9170 SALARY/WAGES Y Y N Y Y Y Y N Y N 9171 OPS WAGES Y Y N Y N N Y Y Y N

9172 CRIMINAL JUSTICE INCENTIVE PAY Y Y Y N Y Y Y N Y Y

9173 STATE ACTIVE DUTY WAGES Y Y Y N N N Y Y Y Y

9174 LEAD WORKER Y Y N Y Y Y Y N N N

9175 SHIFT DIFFERENTIAL Y Y N Y Y Y Y N N N

9179 RETIREMENT CONTRIB REFUND N Y Y N N N Y N N N

9180 CHILD WELFARE LOAN FORGIVENESS Y Y Y N N N Y Y Y N

9182 MILITARY PAY SUPPLEMENT Y Y N Y Y Y Y N Y N

9183 NONCASH HOUSING/CLOTHING BENEFIT Y Y N N N N N N N N

9184 NRA NON-QUAL F/S NON-CASH N N N N N N N Y N N

9185 TERMINATION PAY Y Y Y N N N Y N Y Y

9186 ANNUNITY – HLTH INS SUBSIDY N Y N Y N N Y N N N

9187 BONUS/AWARDS (GROSS-UP) Y Y Y N N N Y Y Y Y



EARNINGS CODES

ERN CODE


GROSSES ON DEMAND

FICA GROSS

W2 GROSS

W2 GROSS SUBJ

FLAT/ALTTAX

W2 GROSS

SUBJ IRS TAX

TABLE RET

GROSSPEN

GROSSCASH

GROSS OPS

OD PAY AGENCY

INPUT

OD PAY BOSP APR

9188 BONUS/AWARDS (NOT GROSS-UP) Y Y Y N N N Y Y Y Y

9191 REFUND PRETAX INS PREMIUMS Y Y Y N N N Y N Y N

9192 MANUAL PAYMENT Y Y Y N Y N Y Y N N

9193 POST JUDGEMENT INTEREST N Y N N N N Y Y N N

9194 QUALIFIED MOVING EXP-VENDOR N N N N N N Y N N N

9195 QUALIFIED MOVING EXP-EMPLOYEE N N N N N N Y N N N

9196 NON-QUAL MOVING EXP-VENDOR Y Y Y N N N Y N N N

9197 NON-QUAL MOVING EXP - EMPLOYEE Y Y Y N N N Y N N N

9198 TAX REFUND N N N N N N Y Y N N

9199 OPS ALT RET REFUND N Y Y N N N Y Y N N

9501 HEALTH SAVINGS ACCT REVERSAL Y Y Y N N N Y N N N

9502 HEALTH SAVINGS ACCT REFUND CY Y Y Y N N N Y N N N

9503 HEALTH SAVINGS ACCT REVERSAL PY N N N N N N Y N N N

9504 HEALTH SAVINGS ACCT REFUND PY N N N N N N Y N N N

9560 BACK PAY REIMBURSEMENT OF UC N N N N N N Y Y N N

9579 PY RETIREMENT CONTRIB REFUND N Y Y N N N Y N N N

9599 PY OPS ALT RET REFUND N Y Y N N N Y Y N N

Earnings Code Table Elements: Y: Yes N: No FICA GROSS: Indicates whether or not the payment for a particular earning is subject to FICA.



W2 GROSS: Indicates whether or not the payment for a particular earning qualifies as gross taxable wages, and subsequently reported in box 1 on IRS Form W2. W2 GROSS SUBJ FLAT/ALT TAX: Indicates whether or not the payment for a particular earning will be taxed at the lesser of the flat tax rate or alternative tax rate. See Volume IV Section 3 for more information regarding flat tax and alternative tax. W2 GROSS SUBJ IRS TAX TABLE: Indicates whether or not the payment for a particular earning will be taxed using the employee’s W-4 data and the Withholding Tax tables effective on the payment date. RET GROSS: Indicates whether or not a particular earning is subject to the base for the employee’s retirement contributions. PEN GROSS: Indicates whether or not a particular earning is subject to the base for the employee’s pension plan. CASH GROSS: Indicates whether or not a particular earning is considered cash gross or the cash amount owed to the employee, which will be disbursed from state funds in the State Treasury. OPS: Indicates whether or not OPS are permitted to receive particular earnings. OD PAY AGENCY INPUT: Indicates whether or not agencies are permitted to submit particular earnings utilizing the on demand system. OD PAY BOSP APR: Indicates whether or not agencies must request BOSP approval for particular earnings submitted through the on demand system.

PAYROLL PROCESSING REGULAR WAGE PAYMENTS

REVISED: SEPTEMBER, 2011 VOLUME IV, SECTION 5 PAGE 1 OF 8

A. PAYROLL BY EXCEPTION OVERVIEW

The Legislature uses the on-line State of Florida's Payroll by Exception-PBX payroll system to submit change orders that are processed by the BOSP. Once established in the PBX System, a period-rate employee will normally be paid that fixed amount each pay period unless the amount is altered through submission of subsequent change orders. Whenever an employee is part-time, regardless of whether he/she is an hourly-rate or a period-rate employee, a change order must be submitted each time that the employee is to be paid.

When the change order system cannot be used for regular wage payments the State of Florida's Payroll by Exception (PBX) System utilizes the paper change orders as a source of input. Payments are made depending on whether the employee is a period-rate or an hourly-rate employee. The change order must not be used to make annual leave, special compensatory leave, sick leave, overtime payments or other non-recurring type payments. Use the process as outlined in the Supplemental Wage Payment section of the payroll manual for these type payments.

The Payroll Processing Section of BOSP performs several pre-audit functions in an effort to reduce the number of incorrect/dropped records. This enables the BOSP to notify the agency in a timely manner so that revisions can be made before the payroll is processed or On-Demands can be initiated to resolve any dropped payments.

It is imperative that the Batch Control Sheet and any paper change orders be completed accurately and submitted via e-mail to the payroll processing section no later than 12:00 (noon) the day prior to the payroll being processed. . The payroll schedules give the date and time for submission for each payroll processed by BOSP.

Payroll Processing Codes can be found in Volume IV, Section 4 of this manual. Except as noted below, the fields on the form can be filled in using the Definition Dictionary.

B. CHANGE ORDER FORM PREPARATION INSTRUCTIONS: DFS-A3-1902

1. PREPARED DATE – This date will be printed by the office of the Chief Financial Officer and will represent the date that the output change order was prepared and forwarded to the agency. When a change order is to be submitted for a change, correction or termination, care should be taken to ensure that the change order submitted has the most recent Chief Financial Officer’s Date.

2. SUBMISSION DATE – If an agency submits more than one change order with the same transaction type in a single payroll for an employee with multiple changes on the same lines, the BOSP will implement the changes submitted on the change order with the most recent agency date.

EXAMPLE: An agency submits two change orders with the same transaction type for processing

in the same payroll for one employee. The second change order has a later "Agency Date" than the first change order:

Changes Submitted on 1st Change Order

Changes Submitted on 2nd Change Order

Changes Implemented by the BOSP

Line #5 From 1st change order Line #9 Line #9 From 2nd change order Line #11 From 1st change order Line #12 From 1st change order




In the event an agency submits more than one change order for an employee in a single payroll with different transaction types, please refer to the information below under the topic "Transaction Type".

3. TRANSACTION TYPE – A proper form must be used to establish if the change order is for a "New

Employee", "Change or Correction", or "Termination".

a) New Employee - The entire right hand (change to) side of the change order must be completed from line #1 through line #14. (Exception - line #10 may be left blank). If any of the above lines with exception of line #10 are not completed, the employee will not be paid and will not be established within the PBX System. Line #10 will be used only if the "New Employee" is to be paid with different rates of pay. A transaction type "New Employee" does not necessarily mean new to state government. The employee could be transferring from another agency or institution within a department. The most appropriate transaction code must be used to reflect the employee's current situation.

b) Change or Correction - Make sure the changes or corrections are submitted on the

employee's change order with the most recent Chief Financial Officer's date. If an older change order is used and any of the data on the first four lines of the present data side of the change order are not identical to the corresponding data that is established in the PBX System, the following will result:

Supplemental Payrolls - No changes or corrections will be implemented; neither period-rate nor hourly-rate employees will be paid.

Regular Payrolls - No changes or corrections will be implemented; Hourly-rate employees will not receive a payment; Period-rate full-time employees will be paid as they are established in the PBX System before submission of the change order; Period-rate part-time employees will not receive a payment.

If it is not possible to use the employee's change order with the most recent Chief Financial Officer's Date, use a blank change order and complete at least lines #1 through #4 on the left-hand (present data) side of the change order. The first four lines coded on the present data side must be identical to the corresponding data in the PBX system or the change or correction being submitted will not be successfully processed. Complete only those lines that are to be changed or corrected on the right hand (change to) side of the change order. If a line is not to be altered, leave the change to side of that line blank, except for line 9. When using a paper change order, you must fill out line 9.

The "Change To" side of the change order cannot be used to change an employee from a monthly employee to a biweekly employee or vice versa or to change an employee from one agency to another agency.

4. Termination - For each change order processed that is marked "Termination", transaction type 3, the BOSP output change order will be returned with the word "Termination" and asterisks at the top of the change order. A transaction type "Termination" does not necessarily mean the employee is terminating state government. The employee may be transferring to another agency



or institution within a department. The most appropriate transaction code must be used to reflect the employee's situation. If the employee is terminating state government, use the appropriate separation (Termination) code. Complete those lines, which are to be changed or corrected on the right-hand (change to) side of the change order. Line #9 must be used; otherwise the employee will not be terminated.

Upon termination, the employee's record is dropped from the Payroll Master File. In the event the employee is due additional regular salary compensation, the employee's record must not be dropped from the Payroll Master File. The procedure to follow when an employee terminates, but will receive compensation at a later date, is the same as the procedure used to place an employee in leave without pay status illustrated later in this section.

5. SUBMITTING TWO CHANGE ORDERS - The submitting agencies should send in two change orders

with two different transaction codes on them, for the same employee when the employee is terminated out of the payroll system and hours are owed the employee. Under this situation the agency should send in a new and a termination change order. The agency should always pay the employee on the termination. In order to properly process this change order, the submitting agency must put an agency date on the new change order that is at least one day before the agency date on the termination.

Once established in the PBX System, an employee's pay cycle cannot be corrected by listing the pay cycle on the "Change To" side of the change order. To correct an employee's pay cycle on the PBX System, two (2) change orders are required. On the employee's change order with the incorrect pay cycle, mark transaction type three "Termination" (or use a Termination Change Order) and zero out Line #9. Re-establish the employee in the PBX System under the changed pay cycle by submitting him as a "New Employee". NOTE: Once established in the PBX System, an employee's social security number cannot be corrected by listing the correct number on the "Change To" side of the change order. To correct an employee's social security number on the PBX System, two (2) change orders are required. On the employee's change order with the incorrect social security number, mark transaction type three "Termination" and zero out Line #9. Re-establish the employee in PBX System under his correct social security number by submitting him as a "New Employee". Both the "Termination" and "New Employee" change orders should be stapled together and forwarded to BOSP with a photocopy of the employee's social security card attached to the W-4 card. See Volume V, Section 3, Withholding Certificate (W-4).

6. PAY CYCLE – The Pay cycle for a biweekly employee is 1 and for a monthly employee it is 2.

Pay cycle three and four for supplemental payments cannot be used for new employees. If a pay cycle three or four is used, withholding tax is calculated and deducted utilizing the alternative tax or flat rate method. No miscellaneous deductions or state insurance premiums can be deducted.

7. COUNTY CODE – Two-digit numeric designator for county of employment or employee's base of operations.

8. BEGINNING RATE OF PAY/HOURS – Lines #9 and #10 are the most critical on the change order. The correct coding and processing of these lines is crucial in determining the gross salary an



employee is to receive. When completing line #9, all three fields (Rate Of Pay/Period Rate Or Hourly Rate/Hours Earned) must be completed.

EXAMPLE 1: A biweekly period rate employee is already established in the PBX System to receive $300.00 on every regular biweekly payroll. Due to a promotion, the employee is to

receive $350.00 every biweekly payroll commencing with the next biweekly payroll to be processed. Line #9 should be completed as shown:

NEW EMPLOYEE CHANGE OR CORRECTION TERMINATION

CHECK APPROPRIATE 1 2 X 3

TRANSACTION TYPE DESCRIPTION PRESENT DATA LINE CHANGE TO

CLASS CODE 0031 07 0000 0032

CONTRACTED HOURS IN PAY PERIOD 080 0 08

000 0

BEGINNING RATE OF PAY/HOURS 0 300 00

X 1 PERIOD RATE 09

0 000 00 X 1 PERIOD RATE 000 0 2 HOURLY RATE 0 350 00 2 HOURLY RATE 080 0

ENDING RATE OF PAY/HOURS 10

0 000 00 1 PERIOD RATE 000 0 2 HOURLY RATE

NOTE: Line #7 must be completed, indicating the new class of position for which the employee is being paid.

EXAMPLE 2: In the event the biweekly period rate employee is to receive the new rate of pay effective the date of promotion, which occurred in the middle of the pay period, line #9 and #10, should be completed as shown below:


X 1 PERIOD RATE 09



0 000 00 X 1 PERIOD RATE 000 00 350 00 2 HOURLY RATE 040 0

NOTE: Line #7 must be completed, indicating the new class of position for which the employee is being paid.

EXAMPLE 3: Assume a $1.00 error was made when the department recorded $757.33 instead of $758.33 on the January change order of a monthly period rate employee. The February change order should be completed as shown below:


CHECK APPROPRIATE 1 2 X 3


CLASS CODE 07 0000

CONTRACTED HOURS

IN PAY PERIOD 08 000 0

BEGINNING

RATE OF PAY/HOURS 0 757 33 X 1 PERIOD RATE

09 0 000 00 X 1 PERIOD RATE 000 0

2 HOURLY RATE 0 001 00 2 HOURLY RATE 160 0 ENDING

RATE OF PAY/HOURS 10 0 000 00 X 1 PERIOD RATE 000 00 758 33 2 HOURLY RATE 160 0

NOTE: The system will produce the payment for February in the amount of $759.33 and for the subsequent months the payment will be in the amount of $758.33

EXAMPLE 4: In the event the biweekly period rate employee is to go on leave of absence without pay in accordance with Chapter 60L-34.0052, F.A.C., and the effective date is in the middle of the pay period, line #9 and #10 should be completed as shown below:




X 1 PERIOD RATE 09



0 000 00 X 1 PERIOD RATE 000 00 000 00 2 HOURLY RATE 000 0

NOTE: Line #10 must be zero filled in order for the employee to remain on the Payroll Master File without the PBX System generating subsequent warrants.

EXAMPLE 5: In the event the biweekly or monthly period rate employee has gone on leave without pay in accordance with Chapter 60L-34.0052, F.A.C., and has received the final warrant for hours worked, line #9 should be completed as shown below:


X 1 PERIOD RATE 09


NOTE: Line #9 must be zero filled in order that the employee may remain in the Payroll Master File

without the PBX System generating warrants. EXAMPLE 6: An hourly rate employee is to be paid for 35 1/4 hours at his established hourly

rate, line #9 should be completed as shown:


1 PERIOD RATE 09

0 000 00 1 PERIOD RATE 000 0X 2 HOURLY RATE 0 006 00 X 2 HOURLY RATE 035 1

NOTE: If line #9 is not properly coded or properly processed:

Full time period rate employees will receive a payment equal to that processed on the prior pay period (Line #9 on change order will have no effect) Part time period rate employees must have a change order submitted with line #9 completed each pay period to receive payment. If line #10 is not used, the data on line #9 will appear on the present data side as "Beginning Rate of Pay/Hours" on the output change order. (This is what a period rate full time employee will be paid every regular payroll until subsequently altered.)

9. ADDITIONAL REGULAR HOURS PAYMENT – A change order should be used to make payments to an employee for hours over forty (40) but not classified as overtime. To allow for flexibility, the agency may process the payment request as a Supplemental Payment. Supplemental payments are taxed utilizing the alternative tax method and miscellaneous deductions are not allowed. These payments should be paid at the employee's base rate of pay plus the following additives, (if applicable to the employee): Competitive Area Differential, Hazardous Duty, Lead Worker, Shift Differential, and Direct Contact Pay.

On-Call fees and Criminal Justice Incentive Pay must NOT be included.

Payments made to employees for overtime worked must be processed in accordance with Volume IV, Section 8, Non-Recurring Payments.

10. ENDING RATE OF PAY/HOURS – This line can only be used if there is a valid change on Line 9.

The use of zeros for rate of pay or hours earned on line #9 is not considered a valid change.

a) All fields (rate of pay/period rate or hourly rate/hours earned) must be completed.



b) The ending rate of pay on Line #10 will become the employee's beginning rate of pay on the present data side of the change order returned to the agency. This is the amount full time period rate employees will be paid every regular payroll until subsequently altered.

c) Whenever Line #10 data must be zero filled, the line #10 type-rate-of-pay code must be

identical to the line #9 type-rate-of-pay code.

d) Computation of Gross Salary of Change Orders using both lines #9 and #10.

1) Use Gross Salary formulas given for line #9 and compute Gross Salary for line #9. 2) Use Gross Salary formulas given for line #10 and compute Gross Salary for line #10. 3) Add together the Gross Salaries found in the computation for lines #9 and #10 for Gross

Salary generated from change order.

11. STATE HEALTH/HMO CODES - LIFE INSURANCE – The use of Rate of Pay, FTE, Pay Plan Code, the State Health/HMO Code, and Life Insurance fields to calculate insurance premiums increases the importance of accurately submitting various types of payments. If they are not properly submitted, incorrect premium computations will result. State Health/HMO and Life Insurance are excluded from any nonrecurring payment including overtime, annual leave, or sick leave and Other Personal Service (OPS) Payments.

12. MISCELLANEOUS DEDUCTION CODE(S) –

a) To establish a miscellaneous deduction for an employee, the appropriate four-digit identity code is placed in the column headed "CODE" and the desired deduction amount is placed in the space provided. The identity code and the deduction amount must be coded on the "Change To" side of the employee's change order.

b) To delete an employee's miscellaneous deduction, the amount field must be zero filled on the

"Change To" side of the employee's change order (The four digit identity code is preprinted).

13. PERSONNEL ELEMENTS – The "Misc. Data" section in the lower left-hand corner of the change order has space provided for 10 personnel elements. Because of the increased importance of the personnel elements, particularly the FTE, pay plan, and Appointment Status, the accurate completion of these elements cannot be over emphasized. An employee's personnel information in the PBX System will be shown on the output change order in the "Present" column. Changes to personnel information in the PBX System should be in the "New" column.

14. TRANSACTION CODE – A two-digit code indicating the last major personnel action approved for

the employee within the period for which payment is being made.

15. POSITION NUMBER – If a change order represents payment for more than one position, the position number would be the position with the highest pay grade. If the positions were of the same pay grade, then the position with the greatest FTE would be reported.



16. SEPARATION CODE – A two-digit code indicating the most appropriate reason the employee is being separated from the agency payroll. See Volume IV, Section 4, Payroll Processing Codes. The use of a separation code in conjunction with a Change Order Transaction Code of Separation (06) will show "Termination" and asterisks on the payroll register.

17. ANNIVERSARY DATE – Use the anniversary date in accordance with the Rules of the employee's

pay plan. If no anniversary date is defined, use the continuous service date.

18. TRANSACTION DATE – Use the date of the last major personnel action approved within the period. If the employee has a rate of pay change this period, the effective date of pay change must be the date used.

19. FULL TIME EQUIVALENCE – Use a three-digit code to indicate the percentage of time the

employee is authorized to work in this or multiple positions. If the employee is being paid from more than one position, each position occupied by this employee must be reported in accordance with instructions issued by DMS. Example: 1.00 FTE equals 1.00, .50 FTE equals 0.50 and .63 FTE equals 0.63

Whenever an employee is part-time, regardless of whether he is an hourly rate or a period rate employee, a change order must be submitted each time that the employee is to be paid.

20. LENGTH OF SERVICE - A one-digit code indicating the employee's accumulated service with the

State of Florida. See Volume IV, Section 4, Payroll Processing Codes. 21. PERFORMANCE EVALUATION - A one-character code reflecting the current performance

evaluation rating for an employee. Leave blank spaces for employee not rated or an employment status of OPS. See Volume IV, Section 4, Payroll Processing Codes.

The BOSP, after processing change orders, furnishes each requesting agency with updated change orders reflecting the incorporation of the most recent data submitted to the BOSP by the agency via the change order. Computer output documents and reports that contain dropped records and payroll transactions and reports revealing various inconsistencies are available in RDS after each payroll is processed.

C. PAYROLL DEDUCTIONS - DROP PRIORITY

Be aware that the payroll system will not allow net wages to be less than $0.00. If the total amount of deductions reduces the net payment to be less than $0.00, the payroll system will drop deductions in the sequence indicated to the left of the deduction description shown below, with the lower numbers dropped first. See Volume IV, Section 1, Drop Priority Sequence.



D. VALID RELATIONSHIPS OF PAYROLL ACCOUNT CODES AND RETIREMENT

CODES: The Payroll System is designed with edits used to ensure that payments are not made out of incorrect categories. This is based on the retirement code on the record. 1. For Account Category Codes beginning in 01 or 03:

a. If Account category begins in 01, Retirement code must NOT be ZA, ZZ, ZM, ZX or

invalid and Appointment Status must be 00 through 12.

1) If Retirement code is ZA, ZZ, ZM, or ZX or Invalid, it will be reset to HA. 2) If Appointment Status is NOT 00 through 12, it will be reset to 00.

b. If Account category begins in 03, Retirement Code must be ZA, ZZ, ZM, or ZX and

Appointment Status must be Ab thru Fb.

1) If Retirement Code is NOT ZA, ZZ, ZM or ZX, it will be reset to ZZ. 2) If Appointment Status is NOT Ab thru Fb, it will be reset to Ab.

2. For account categories that Do Not begin in 01 or 03 (these are "Special" or Fixed Capital Outlay

accounts), the account category cannot be used by the system to establish valid relationships. The Retirement Code must then be used to validate the entries. a. If Retirement Code is a valid code and NOT ZA, ZM, ZX, or ZZ, then Appointment Status

must be a value of 00 thru 12. If the Retirement Code is other than ZA, ZM, ZX, or ZZ and Appointment Status is not a valid numeric code, then Appointment Status will be reset to 00.

b. If the Retirement Code is ZA, ZM, ZX, or ZZ, then Appointment Status must be a value of

Ab thru Fb. If Retirement Code is ZA, ZM, ZX, or ZZ and Appointment Status is not a valid alphabetic code, then Appointment Status will be reset to Ab.

PAYROLL PROCESSING WORKERS' COMPENSATION

REVISED: NOVEMBER, 2010 VOLUME IV, SECTION 6 PAGE 1 OF 5

A. GENERAL INFORMATION

IRS Publication 15, Circular E, Employer's Tax Guide, provides that Worker's Compensation (WC) payments are not to be treated as earnings subject to a deduction for Withholding, Social Security or Medicare contributions.

NOTE: Upon the employee's return to active employment, the employee may be entitled to receive full retirement credit for the period the employee received Workers' Compensation benefits. This topic is explained in detail later on in this section.

Employees receiving workers' compensation payments should in all circumstances receive the workers' compensation check. To receive a report of these payments for your Agency contact the Division of Risk Management: http://www.myfloridacfo.com/Risk/WCC/index.htm.

If an employee is to receive wages in addition to the workers' compensation payment, the total of the workers' compensation payment and the wages should never exceed the gross wages the employee would have received if the injury or illness had not occurred. (Exception: Some payments made under Section 440.15(3), F.S., Workers' Compensation Law, may not be applicable. Contact the Division of Risk Management for a determination.)

B. WAGE PAYMENTS IN ADDITION TO WORKERS' COMPENSATION PAYMENTS Pursuant to Rule 60L-34.0061, F.A.C., a Career Service, SES, SMS employee who sustains a worker’s compensation injury, shall be carried in full-pay status for up to forty work hours without being required to use accrued leave, beginning immediately following the onset of the injury. The following are instructions for Agencies that utilize the People First System: On the employee’s timesheet in People First, the first forty hours should be recorded using hours type 0065 – Disability Pay. If the employee has not returned to work after the first forty hours, the agency needs to complete a MV016 – LOA Without Pay PAR with a reason code 60 – Workers’ Compensation Leave Without Pay effective the first day after the forty hours are used. It is important to complete the correct PAR to ensure the employee will receive payment for holidays (1/3 of their holiday credit on the timesheet for the holiday) as well as continue to receive their leave accruals. If the employee would like to receive wages in addition to their workers’ compensation benefit, accrued leave hours would have to be used. However the combination of the workers’ compensation benefits and the wages should never exceed the gross wages the employee would have received if the injury or illness had not occurred. The leave hours would need to be recorded on the employee’s timesheet and approved before the regular payroll processes in order for the employee to receive the additional wages. Below are several examples of how to calculate the amount of leave hours needed for the employee.



EXAMPLE 1: Assume a biweekly period rate employee is receiving $350.00 weekly workers' compensation payments due to an injury related to employment. The employee had a ROP of $1,000.00 biweekly at the time of the injury. $350.00 X 2 weeks = $700.00 biweekly workers compensation payment.

$1,000.00 /80 hours = $12.50 hourly rate of pay. $1,000.00 - 700.00 = $300.00 additional pay possible $300.00/12.50 =24 hours of leave required for additional pay for the biweekly period.

*Withholding tax, FICA, and any applicable retirement contribution will be computed on the taxable portion of the $300.00 and deducted accordingly. Other miscellaneous deductions will also be deducted from the $300.00. EXAMPLE 2: Assume a monthly period rate employee is receiving $420.00 weekly workers' compensation payments due to an injury related to employment. The employee had a ROP of $2,500.00 monthly at the time of the injury. If the employee has sufficient leave to cover it the agency will pay the additional wages. For this example, the contract hours for the month are 168.

$420.00 X 52 weeks a year = $21,840.00 annual workers compensation payments

$21,840.00 / 12 months a year = $1,820.00 monthly workers compensation payment.

$2,500.00 – 1,820.00 = $680.00 additional pay possible $2,500.00/168 = 14.881 hourly rate of pay

$680.00/14.881 = 45.696 hours of leave required for additional pay for the month.

*Withholding tax, FICA, and any applicable retirement contribution will be computed on the taxable portion of the $680.00 and deducted accordingly. Other miscellaneous deductions will also be deducted from the $680.00.

When calculating the rate of pay, monthly agencies must use the contract hours for that month in the calculation and not the annualized amount. For example, if calculating for the month of August 2009, 168 hours should be used.

If the employee elects to not receive wages in addition to their workers’ compensation benefit, the leave without pay hours should be recorded on the employee’s timesheet in People First using hours type 0060 – Workers’ Comp LWOP. It is important to complete the correct PAR to ensure the employee will receive payment for holidays (1/3 of their holiday credit on timesheet for the holiday) as well as continue to receive their leave accruals. If the employee elects to receive some wages in addition to their workers’ compensation benefit, accrued leave hours would have to be used. The hours that the employee does not want to be compensated for would need to be recorded on the employee’s timesheet using hours type 0060 - Workers’ Comp LWOP. All hours would need to be recorded on the employee’s timesheet and approved before the regular payroll processes in order for the employee to receive the additional wages. Once the employee returns to work full-time, the agency needs to complete a MV017 – Return from LOA Without Pay PAR with reason code Return from LOA Without Pay.



C. LEAVE CHARGED TO EMPLOYEE RECEIVING WORKERS' COMPENSATION BENEFITS It is critical that leave computations involving workers' compensation payments be done correctly since State personnel rules preclude the employee from receiving total payments which are greater than what the employee would receive from a normal salary payment. The method of calculating workers' compensation payments is fixed by Florida Statutes for both private and public employers and cannot be changed to suit the State's situation. Because the workers' compensation payments are paid on a pre-determined schedule, which may differ with the BOSP payroll schedule, the amount of the weekly benefit frequently will not be known prior to the time the employee is to receive the next salary warrant. Therefore, it may be necessary to recalculate and adjust leave credits after the employee has received both the workers' compensation check and the payroll warrant. Refer to Florida Administrative Code 60L-34.0061, Disability Leave.

When a review of the employee’s record shows they were charged for more leave than was necessary to bring the employee up to the normal salary payment, the excess leave charge should be credited back to the employee. If it is determined that an employee was overpaid, the agency should enter the “Refund For Overpayment of Salary", in the on-line system, and obtain the amount due from the employee. Refer to Volume V, Section 6, Refund For Overpayment of Salary.

D. WORKERS' COMPENSATION OVERPAYMENT MADE BY THE INSURANCE

COMPANY

Occasionally, an insurance company will make an overpayment involving a workers' compensation payment and is due a refund from the employee. If Division of Risk Management is unable to collect the overpayment from the employee, assistance in collecting the overpayment will be requested of the employing agency.

The agency should notify the employee of the error and the amount of overpayment. Payroll deduction(s) can be set up using deduction code 0582, Risk Management Recovery of State Funds. Agencies should refer to The Division of Risk Management for information pertaining to the lawful amount to deduct.

E. ADDITIONAL RETIREMENT LIABILITY DUE TO WORKERS' COMPENSATION

Employees who have been receiving WC are entitled to retirement credit for the WC period (effective July 1, 1990) if, immediately upon recovery, they return for at least one calendar month to active employment in a regular established position with an FRS participating employer or retire on disability retirement. Creditable service includes all WC periods when temporary total or temporary partial WC payments are received. Employees are not eligible to receive retirement credit for WC after they have reached maximum medical improvement and begin to receive wage loss payments or their employment has been terminated.



The Department of Management Services, Division of Retirement Information Release # 1996-28 dated September 1, 1996, pertained to Worker’s Compensation Payment Periods (Section 121.125, Florida Statutes). This document places a heavy responsibility upon the agencies to track each and every employee who files for WC benefits. Three key excerpts from this release are:

1. “Such FRS members are entitled to retirement credit for the WC period if, immediately upon

recovery, they return for at least one calendar month to active employment in a regularly established position with an FRS participating employer or retire on disability retirement.”

2. “The employer of record at the time of the workers’ compensation injury or illness shall make

the required retirement contribution based on the member’s rate of monthly compensation immediately prior to his or her receiving worker’s compensation payments for retirement credit received by the member.”

3. “Agencies that fail to make retirement contributions properly and timely will be charged a one

percent (1%) per month delinquent fee as provided by law.”

Retirement contributions for WC periods are due and required to be paid on the first payroll report after the requirements of item 1 above are met.

If you see that the person is getting WC payments and salary payments at approximately the same time, there may be a meaningless overlap in regular wage payments and the WC benefit payments. However, this condition could indicate an employee who is on WC in one agency and working in another agency. The agency must audit such cases very carefully. In item 1 above, the term “FRS participating employer” means any state, county, city or local entity which participates in the FRS.

The following are examples to help with Retirement Calculations: EXAMPLE 1: Will E. Coyote is a monthly employee. He returned to work on November 20, 2008.

The agency became liable for retirement contributions on January 1, 2009, after Will worked the full calendar month of December 2008. The ROP is verified from agency records to have been $1,602.00 monthly on 07/17/08 just prior to the accident.

Compute the monthly retirement gross liability:

Monthly ROP – Wage payments made in month = retirement gross liability for month

MONTH 2008

MONTHLY RATE OF PAY

PREVIOUSLY PAID

RETIREMENT GROSS

ADJUSTMENT WARRANT DATE

AUGUST 1,602.00 261.13 1340.87 08/31/08 SEPTEMBER 1,602.00 286.12 1315.88 09/30/08 OCTOBER 1,602.00 281.63 1320.37 10/31/08



EXAMPLE 2: Elmer Fudd is a biweekly employee. He returned to work on November 1, 2008 the

agency became liable for retirement contributions on December 1, 2008 after Elmer worked the full calendar month of November 2008. The ROP is verified from agency records to have been $922.77 biweekly on 06/29/08 just prior to the accident.

Compute the monthly ROP: BW ROP x 26 / 12

922.77 x 26 /12 = $ 1,999.34

Compute the monthly retirement gross liability: Monthly ROP – Wage payments made in month = retirement gross liability for month

MONTH 2008 MONTHLY RATE OF PAY

PREVIOUSLY PAID

RETIREMENT GROSS

ADJUSTMENT

WARRANT DATE

JULY 1,999.34 1,845.54 153.80 07/31/08 AUGUST 1,999.34 346.04 1,653.30 08/31/08 SEPTEMBER 1,999.34 346.04 1,653.30 09/30/08 OCTOBER NOVEMBER

1,999.34 350.37 350.37

1,648.97 1,648.97

10/31/08

The adjustments recording the retirement liability and contributions should be done using the on-line

retirement adjustment system. Details on the use of that system can be found in Volume V, Section 8 of this manual.

PAYROLL PROCESSING PC PAYMENT SYSTEM

REVISED: FEBRUARY, 2009 VOLUME IV, SECTION 7 PAGE 1 OF 3

A. OVERVIEW: The Personal Computer (PC) Payment System is a Microsoft Access application developed by the BOSP to facilitate the electronic submission of non-recurring and CJIP payments. Please see Volume VII, Section 2 for the application itself and installation instructions.

The PC Payment System application has been designed to ensure a consistent file format and to eliminate paper. This PC file replaces the paper forms DFS-A3-06, DFS-A3-16, DFS-A3-33, DFS-A3-34 and DFS-A3-50. The same provisions for completion of these forms are still effective, except that the data is submitted in a different format.

Note: Before entering any information for the first time, you will need to access “File Utilities” to set your pay cycle. Once the pay cycle is chosen, it will remain set on that pay cycle unless it is manually changed. In addition, before beginning any data entry into the system, make sure that you have purged the system since the last time it was downloaded. This can be verified by checking the counter on the payment screen, which should be 0 when starting your data entry. If not, see the “File Utilities” instructions later in this section of the Payroll Manual.

B. MAIN MENU: When the PC Payment System is first accessed, the first screen displayed will be

titled “Bureau of State Payrolls PC Payment System.” This screen has five (5) options to choose from.

1. ENTER NON-RECURRING PAYMENTS: This selection invokes a form for entry of the payment requests. This screen allows entry of Non-Recurring payments for the following:

Sick Leave Payments (Key code SL) Overtime Payments (Key code OT) 24-Hour Annual Leave Payouts (Key code 24) Annual Leave (Key code 31) Special Comp upon Termination (Key code 32) Suggestion Award (Key code 33) Superior Accomplishment Award (Key code 34) OPS Nonrecurring (Key code 35) Uniform Allowance (Key code 38) Special Comp in Lieu of Overtime (Key code 39) Lump Sum in Lieu of Pay Increase (Key code 42) On-call Fees (Key code 43) Firefighters Incentive (Key code 44) Monthly Mileage Allowance (Key code 50) SUS Faculty Award (Key code 52) Regular Comp Leave in Lieu of Overtime (Key code 61) SUS Direct Support (Key Code 75) Lump Sum Bonus (Flat Tax Method) (Key code 77) Bonus/Awards (Alternative Tax Method) (Key code 78) Termination Pay (Key code 85) Pretax Insurance Refunds (Key code 91) Adoption Benefits (Key code 94)



You must input the necessary information and select "Save/Continue". The record is saved and a blank screen will appear (some fields are not cleared for assistance on repeating fields). The record is not saved until the “Save/Continue” button is depressed or “Enter” is depressed after the “Save/Continue” button is selected. A counter below the buttons displays the number of saved records.

Edit a Record: To edit a record, it must first be found. After selecting the “Enter a Non- Recurring” record click in the Social Security Number Field on the screen. Then depress the “Edit A Record” button. When the find box comes up, key in the Social Security Number (SSN) of the payment that you wish to edit and then enter. When enter is depressed, a list of the pending records will display. To edit the record, enter the number corresponding to the record that you wish to edit. For example, if you wish to edit the first record displayed, then the number "1" should be entered. Then depress the "Edit A Record" button again and the record will be pulled up for editing on the same screen. Remember that changes will only save when the "Save/Continue" button is depressed.

2. ENTER CJIP CHANGE ORDERS: This selection invokes a form for entry of the Criminal Justice Incentive payment requests.

You must key in the necessary information and select “Save/Continue". The record is saved and a blank screen will appear (some fields are not cleared for assistance on repeating fields). The record is not saved until the “Save/Continue” button is depressed or “Enter” is depressed after the “Save/Continue” button is selected. A counter below the buttons displays the number of saved records.

Edit a Record: To edit a record, first it must be found. After selecting the “Enter a CJIP” record, click in the Social Security Number Field on the screen. Then depress the “Edit A Record” button. When the find box comes up, key in the Social Security Number (SSN) of the payment that you wish to edit then enter. When enter is depressed, a list of the pending records will display. To edit the record, enter the number corresponding to the record that you wish to edit. For example, if you wish to edit the first record displayed, then the number "1" should be entered. Then depress the "Edit A Record" button again and that record will be pulled up for editing on the same screen. Remember that changes will be saved only when the "Save/Continue" button is depressed.

3. PRINT REPORT: The right hand side of the Main Menu displays a box to indicate the type of report to generate - CJIP or Non-Recurring. This must be done prior to depressing the Print Report button. Only one report can be accessed at a time through this system. The report is in Social Security Number/Tax ID Number order and may be viewed on screen or printed. When the selection is made to print the report, a prompt will ask if you want to route the report to the printer. To view the record(s) input, you can select "No" and the report will be displayed on the screen. Once all the information has been verified and approved for accuracy, you may send the report to the printer.

4. FILE UTILITIES: Each type of payment has its own maintenance. This selection is necessary to prepare the file to be transmitted to the BOSP. The file utilities menu contains eight selection buttons.



a. (1&2) Download NR/Download CJIP: These are the two selections that download all records entered of that type (i.e. Non-recurring or CJIP) into a PC file on the drive selected. This application keeps only the records that are being prepared for submission; therefore there is no means to download only part of the records.

If your agency is interested in maintaining this data in a computerized application, this file is downloaded in an ASCII format, delimited by commas, which is readable by most PC applications. The files created by the application are named "nrpayrol.xls" for Non-recurring and “LFpayrol.xls” for CJIP payments.

b. (3&4) Purge NR/Purge CJIP: It is necessary to purge all of the data prior to entering records for the next submission. We suggest that you keep a backup copy of all files submitted to the BOSP until you are confident that it was processed appropriately.

Be certain that you have obtained a good report and PC file from the application before purging data.

Immediately after purging data, we advise you to go back into the screen to input data and be sure the count is 0 (zero) before entering new data. There is no mechanism to split out only a portion of the data for download or purge.

c. (5) Pay Period Set: This selection allows you to select the normal pay cycle in which an employee is paid. It is very important that this be correct prior to inputting data as some of the calculations for rate of pay are based on this indicator.

d. (6) FFMIS Account: This selection is used to input the FLAIR account(s) used to make CJIP payments. This must be done prior to input of any CJIP payments, as the system will validate the account(s) entered against those validated on the file.

e. (7) Drive Set: This selection only allows you to select the drive letter to which you wish to download your files. Most will download to the "a:" drive, so we have set this as the default drive. We have not allowed for a path to be entered. By default, it will place the file in the root directory. The setting will be saved. Thus, this should only be a one-time choice.

f. (8) Awards Types: This selection allows you to select the appointment status code used to make bonus and award payments. Typically this selection is limited to the State University System and the Florida Legislature.

g. (9) Exit: The exit button allows you to return to the main menu.

5. EXIT: This selection will take you out of the PC Payment System.

C. SUBMISSION TO THE BOSP: The BOSP will accept the files by diskette or by e-mail. If you wish to e-mail the files, you can e-mail them to: [email protected] . It will also be necessary to send a copy of the PC report, which supports the data on the diskette, signed by an individual authorized to make payroll expenditures. Please make sure you mark the payroll type you want the records to be submitted on. The report may be faxed to the Bureau of State Payrolls at 850/413-5552. You do not need to send any additional paperwork with these requests, even if they contain deferrals.

mailto: [email protected]

PAYROLL PROCESSING SUPPLEMENTAL PAYMENTS

REVISED: JUNE, 2012 VOLUME IV, SECTION 8 PAGE 1 OF 13

A. OVERVIEW

Non-recurring payments can be made on any regular or supplemental payrolls, regardless of the pay cycle and should be paid through the People First System or submitted on a F0001 whenever possible. The Class C (this has been indefinitely suspended) and Awards payrolls may not be used for transactions other than for which they were designed. Unless otherwise noted, payment requests may be included with the agency's regular payroll submission or supplemental payroll submission. Refer to payment types on the following pages and the information in Volume VII, Section 3, to see permissibility.

The On Demand Payroll System can be used to pay certain wage payments. However, to use the On Demand System a Current W4 must be on file.

Unless otherwise noted, nonrecurring compensation payments are wages subject to income tax withholding and deductions for Social Security and Medicare taxes. The payments will be included as income on the employee's W-2 and are considered supplemental payments and subject to either the alternative withholding tax method or the flat tax method, unless the employee claims "exempt" on a current W-4 form.

Some of the payment types may or may not require employee and state retirement contributions, as determined by the submitted retirement code.

Unless otherwise noted, use the Definition Dictionary to properly complete the requisitions for non-recurring payment.

Earnings Types allowed through the On-Demand System are listed in Volume IV Section 4.

Below is a list of supplemental/non recurring payments. .

EARNINGS CODE NON-RECURRING PAYMENT DESCRIPTION

9124 Overtime 9123 Sick Leave Paid Upon Termination 9131 Military Leave Payment 9108 Annual Leave Paid/24-Hour Leave Payout (Dec. only) 9111 Special Compensatory Leave Paid – Retirement Non-Contributory 9112 OPS Nonrecurring Cash Payment 9106 Uniform/Tool Allowances 9121 Special Compensatory Leave in Lieu of Overtime – Retirement Contributory 9119 Lump Sum Payment in Lieu of Salary Increase 9117 On Call Fees 9138 Firefighters Incentive Payments 9150 Monthly Mileage Allowances (Supplemental Payroll Only) 9154 Education Loan – Medical 9158 Session Subsistence Allowance (OLO 1100 Only) 9159 Excess Intra-district Expense (OLO = 1100 Only) 9160 Taxable Travel (OLO 1100 Only) 9161 Regular Compensatory Leave Paid in Lieu of Overtime 9163 Toll Allowance Payments 9164 Sales Incentive Bonus - Quarterly (OLO 3600 Only)



9133 Disability Benefits subject to FICA taxes (OLO 7200 Only) 9134 Disability Benefits not FICA taxable (OLO 7200 Only) 9187 Bonus/Award (Gross-Up) 9188 Bonus/Award (Not subject to Gross-Up) 9185 Termination Pay 9186 Annuity – Health Insurance Subsidy 9127 Extra State Compensation & Supplements 9130 Retroactive Payments 9191 Refunds Pretax Insurance Premiums 9192 Manual Payment

B. OVERTIME PAYMENT: EARNING CODE 9124

Payment for overtime work pertains only to employees filling included positions as defined in the Florida Administrative Code. Overtime is defined as the hours of work, excluding holidays and leave with pay, required in excess of 40 hours during the workweek or in excess of the number of hours indicated in an extended work period, or other plan, approved by the Department of Management Services.

Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission or utilizing the On-Demand Payroll System.

Payments made to employees for overtime worked must meet the criteria and be processed in accordance with F.A.C. and/or rules of the appropriate pay plan. The U.S. Department of Labor, Code of Federal Regulations, 29 CFR 778.106, general rule for payment of overtime compensation states “overtime compensation earned in a particular workweek must be paid on the regular pay day for the period in which such workweek ends. When the correct amount of overtime compensation cannot be determined until some time after the regular pay period, however, the requirements of the Act will be satisfied if the employer pays the excess overtime compensation as soon after the regular pay period as is practicable.”

C. SICK LEAVE PAYMENTS: EARNING CODE 9123

Payments made to employees for sick leave upon termination must meet the criteria and be processed in accordance with Section 110.122 (agency may use the Division of Retirement's form RBB3), Florida Statutes; F.A.C; or rules of the appropriate pay plan.

Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission or utilizing the On Demand Payroll System. Type rate of pay code is a “7”, sick leave - no retirement.

Provided the retirement or termination occurs after 10 years of creditable state employment, all sick leave payment policies must provide terminal pay for accumulated and unused sick leave to each employee for the following:

Normal or regular retirement (for all reasons except disability or death) Termination of employment with State Government



Rules and policies adopted permit terminal sick leave pay equal to one-eighth of all unused sick leave credit accumulated prior to October 1, 1973, plus, one-fourth of all unused sick leave credit accumulated on or after October 1, 1973. Terminal pay allowable for all unused sick leave accumulated on or after October 1, 1973, shall not exceed a maximum of 480 hours for actual payment. Employees are required to use all sick leave accumulated prior to October 1, 1973, before using sick leave accumulated on or after October 1, 1973. Payments of terminal sick leave are not to be considered in any state-administered retirement system as salary payments.

An employee shall forfeit all rights to sick leave benefits, regardless of length of service, if, prior to retirement or termination the employee:

1. Is found guilty in a court of competent jurisdiction of committing, aiding or abetting any

embezzlement, theft, or bribery in connection with state employment; or 2. Has admitted to committing, aiding, or abetting any embezzlement, theft, or bribery in

connection with state government; or

3. Is found guilty by a court of competent jurisdiction of having violated any state law prohibiting strikes by public employees.

Unused sick leave represents a material liability against the State to qualified employees. Therefore, it is incumbent upon all agencies to maintain adequate detail in their Employee Personnel Records to support this obligation. The BOSP is ready to assist you in resolving any questions you may have concerning sick leave payments.

D. MILITARY LEAVE PAYMENT: EARNING CODE 9131 DFS-A3-1913

Payment of military leave must be in accordance with the Rules and Regulations of the Career Service System if the employee is filling a Career Service position as defined in Section 110.205, Florida Statutes. State officers or employees filling positions in other pay plans or exempt positions must be paid in accordance with Section 115.07, Florida Statutes, and rules adopted by the pay plan administrator or the governing body of the employing department.

The use of Military Leave Payment is restricted to payments for "Military Leave" and "Active Military Service Leave" as described in Sections 60K-5.033, 60K-5.036, Florida Administrative Code. Leave payments for reserve or guard training should not utilize this code.

Any employee, (except an employee who is a commissioned reserve officer/reserve enlisted personnel in the United States armed forces or National Guard, or who is probationary, in a temporary position, employed on a temporary basis), qualifies for this type of payment. The person must be drafted, volunteer or be ordered to active military duty under Title 10 of the United States Code, Section 673b, not active duty training. Such persons shall be granted leave upon presentation of proper documentation. The first 30 calendar days of such leave shall be with full pay and benefits, and the remainder approved military leave without pay.

This type of payment requires the use of form DFS-A3-1913 for processing. Use the Definition Dictionary to complete the requisition. In order for a military leave payment to be made to an employee all the fields on the form must be completed. Payment must be submitted as rate and hours only. Leave gross pay field blank.





E. ANNUAL LEAVE: EARNING CODE 9108

Payment for accrued and unused annual leave must be made in accordance with Florida Statutes, Rules of the Career Service System, rules of other pay plans, or other legal authority by which an employee is to be compensated. In the absence of specific rules for the pay plan, the limits in the Career Service System will be applied. Refer to the Florida Administrative Code. Payment request must be submitted to BOSP, by the department for which the employee last worked and at the hourly rate at which the employee was last compensated. All payments for accrued annual leave shall be in lump sum, and the employee shall not be carried on the payroll beyond the last day of actual work.

Leave paid upon separation from a department or pay plan must be separately submitted and apart from the final payment of regular compensation.

Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission or via the On Demand System.

Payments are subject to proration. The maximum numbers of hours of Annual Leave that may be paid upon termination by pay plan are as follows:

PAY PLAN DESCRIPTION

MAXIMUMHOURS COMMENTS

1 Career Service 240 3 Legislature 480 4 School for Deaf & Blind 480 Board of Trustees Admin.5 Fixed Salary - Elected & Appointed Officers 0 Not eligible 6 Other Exempt - Fixed Annual Salary 240 7 Exempt - Pay Grade Range 240 8 Selected Exempt Service 480 Proration Required 9 Senior Management Service 480 Proration Required 15 Fixed Annual Salary – SMS Benefits 0 16 Fixed Annual Salary – SMS Leave Benefits 480 Proration Required 31 Lottery - Career Service Comparable 360 33 Lottery - Senior Management 480 Proration Required 81 State Courts System 360 82 State Attorney 360 83 Public Defender 240 84 Justice Administration Commission/CCR 240 85 Capitol Collateral Representatives 240 86 State Courts with SMS Benefits 360 Proration Required 87 State Attorney with SMS Benefits 360 Proration Required 88 Public Defender with SMS Benefits 240 Proration Required


REVISED: JUNE, 2012 VOLUME IV, SECTIO

Note: The General Appropriations Act provides that payment of accumulated and unused annual leave shall not exceed a maximum of 480 hours of actual payment to each employee. The Department of Management Services Division of Retirement procedures allow the payment of Annual Leave at the time an employee enters the Deferred Retirement Option Program (DROP) and upon termination of DROP. This is provided that “he/she has earned additional annual leave which combined with the original payment does not exceed the maximum lump sum payment allowed…”. Payment for annual leave can be made when an employee enters the DROP and/or upon termination, provided that the total does not exceed the maximum allowed. Payments of annual leave made upon entering DROP should use the em ’s pre-DROP retirement code. Payments made upon termination from DROP shou

24-HOUR DECEMBER ANN

Each December, a permanent career service emploto a payout of up to 24 hours of unused annual leavand F.S. 110.219(7). The following limitations apppayments:

1. After the payout, the employee’s annual lea

2. The cumulative payout shall not exceed the described in Chapter 60L-34.0041(6)(a),

3. The employee must have been continuouslytwelve months or will have twelve mont1 of the payment year.

• BOSP has established the Appointment Status Cmay submit these payments with appointment stDecember. These payments may be submitted vPayroll System. The earning code is 9108.

• Tax withholding calculations on these payments“Supplemental Wages Payments” as described i

The payroll return file (F0013) will contain earningstatus code “CS”.

F. SPECIAL COMPENSATORY LEAVE UPON T

Payment for accrued and unused special compensaFlorida Statutes, Rules of the Career Service Systeauthority, by which an employee is to be compensaplan, the limits in the Career Service Rules will beCode. Payment requests must be submitted to BOSP by tcompensated.

Any special compensatory leave paid upon separatseparately submitted and apart from the final paym

ployee

N 8 PAGE 5 OF 13

ld be coded with the DROP retirement code.

UAL LEAVE PAYOUTS yee shall be entitled, subject to available funds, e in accordance with F.A.C. 60L-34.0041(4)(b) ly for employees to be eligible for these

ve balance must be at least twenty-four hours. lifetime maximum allowed (240 hours) as Florida Administrative Code. employed by the State of Florida for at least hs of continuous service on or before December

ode “CS” to identify these payments. Agencies atus code “CS”, on a payroll warrant dated in ia People First or through the On-Demand

will be performed using the procedures for n Volume IV, Section 3

s code 9108 (Annual Leave) with appointment

ERMINATION: EARNING CODE 9111

tory leave must be made in accordance with m, rules of other pay plans, or other legal ted. In the absence of specific rules for the pay applied. Refer to the Florida Administrative

he department from which the employee was last

ion from a department or pay plan must be ent of regular compensation.



Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission. This payment is retirement non-contributory.

G. OTHER NONRECURRING CASH PAYMENTS (OPS only): EARNING CODE 9112

This code has been established for agencies that employ individuals for Other Personal Services (OPS) with an employee-employer relationship on an intermittent or casual basis, such as poll clerks, test proctors, ushers, lifeguards, camp counselors, etc. This is not to be used to pay normal OPS wages not fitting the description of intermittent basis. Payments for Other Personal Services must be in accordance with Florida Statutes - Sections 110.131 and 216.262(1)(c), Florida Administrative Code, and the Payroll Preparation Manual - Volume IV, Section 5. Payment requests may be included with the agency's regular payroll submission or supplemental. Payment requisitions must not be submitted prior to work or services being completed.

H. UNIFORM/TOOL ALLOWANCES: EARNING CODE 9106

Payments for uniform/tool allowances must be in accordance with Florida Administrative Code, Department of Management Services, and Section 6C-5.818, Florida Administrative Code, Department of Education. These policies and procedures are to be followed relating to the approval of uniforms, clothing, laundry services, footwear and tools to be furnished as perquisites to state officers or employees.

Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission.

Appointment status code must be "UA".

The payments will appear on payroll reports by agency disbursement code and object code 4991. I. SPECIAL COMPENSATORY LEAVE IN LIEU OF OVERTIME: EARNING CODE 9121

Payments made to employees must meet the criteria and be processed in accordance with the Florida Administrative Code, Department of Management Services, Section 60L-34.0044(50, Florida Administrative Code, Department of Education, or rules of the appropriate pay plan. This leave type must have been earned within 11 months immediately prior to the payment. May be paid upon termination from the agency or at the time an employee enters the DROP program.

This payment is retirement contributory.




J. LUMP SUM PAYMENT IN LIEU OF SALARY INCREASE: EARNING CODE 9119

Lump sum payment in lieu of salary increase may be made in accordance with the annual appropriations act and rules of the pay plan. Agency head approval is required.

Payment is restricted to gross pay only. Leave type rate, rate of pay and hours paid fields blank. Supporting documentation must be submitted with payment requisition.

Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission or via the On Demand System.

K. ON CALL FEES: EARNING CODE 9117

Requisitions must be submitted in accordance with the policies and procedures of the employing agency, as specified in Chapter 110.209, Florida Statutes, Florida Administrative Code, and rules adopted by the agencies.

Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission

Payments may be submitted as rate and hours only. Leave gross pay column blank.

L. FIREFIGHTERS INCENTIVE PAYMENTS: EARNING CODE 9138

This code was established for agencies that employ firefighters. Payments to these employees must meet the criteria and be processed in accordance with Chapter 633.382, Florida Statutes, and Sections 4A-37.082 - 4A-37.089, Florida Administrative Code.

Payment is restricted to gross pay only. Leave type rate, rate of pay and hours paid fields blank.

M. MONTHLY MILEAGE ALLOWANCE: EARNING CODE 9150

Section 112.061(7)(f), Florida Statutes provides that the agency head may grant monthly allowances in fixed amounts for use of privately owned automobiles on official business in lieu of the mileage rate. Allowances granted shall be reasonable, taking into account the customary use of the automobile, the roads customarily traveled, and whether any of the expenses incident to the operation, maintenance, and ownership of the automobile are paid from state funds.

Appointment status code must be "MM".

Payment requests may only be made on supplemental payrolls.

Payment is restricted to gross pay only. Leave type rate, rate of pay and hours paid fields blank.

Payments will appear on payroll reports by agency disbursement code and object code 2650.

N. EDUCATION LOAN - MEDICAL (ORG 6000 ONLY): EARNING CODE 9154 The Department of Health may make payments for medical education scholarships and medical education reimbursement, loan repayment programs and Florida Health Services Corp. in accordance with sections 1009.65, Florida Statutes.



Payment requests must utilize Form DFS-A3-1914, with supporting documentation. FLAIR Org Code level 1 must be "60". Enter "Education Loan-Medical" in the type of payment field. Retirement code must be "MA". This key code is retirement noncontributory. Appointment status code must be "EM". Payment is restricted to gross pay only. Leave type rate, rate of pay and hours paid fields blank.

Payments to joint payees require manual preparation by the BOSP. A Manual Payroll Register, Form DFS-A3-1909, must be included with the payment request. Refer to Volume IV, Section 11, Manual Payroll Preparation. Since these payments require more detail audits, it is recommended that agencies submit payment requests at least 5 workdays prior to the scheduled processing date. The payments will appear on payroll reports by agency disbursement code and object code 7900.

O. SESSION SUBSISTENCE ALLOWANCE (OLO 1100 ONLY): EARNING CODE 9158

Payments for session subsistence allowance must be made in accordance with Chapters 11.12 and 11.13, Florida Statutes.

Payment requests must utilize Form DFS-A3-1915. Payments are restricted to the Legislature; FLAIR org code at level 1 must be "11". Enter "Session Subsistence Allowance" in the type of payment field. Retirement code must be "MA". This key code is retirement noncontributory. Appointment status code must be "SS". Class code is "0000". Payment is restricted to gross pay only.

The payments will appear on payroll reports by agency distribution code and object code 2610.

P. EXCESS INTRADISTRICT TRAVEL (OLO 1100 ONLY): EARNING CODE 9159

Payments for excess intra-district expense must be made in accordance with Chapters 11.12 and 11.13, Florida Statutes.

Payment requests must utilize Form DFS-A3-1916. Payments are restricted to the Legislature; FLAIR Org level 1 code must be "11". Enter "Excess Intra-district Travel" in the type of payment field. Retirement code must be "MA". Appointment status code must be "EE". Class code is "0000". Payment may be submitted as gross pay only.








Q. TAXABLE TRAVEL (OLO 1100 ONLY): EARNING CODE 9160

Payments for taxable travel must be made in accordance with Chapters 11.12, 11.13, and 112.061, Florida Statutes.

Payment requests must utilize Form DFS-A3-1917. Payments are restricted to the Legislature; FLAIR org code at level 1 must be "11". Type of payment is "Taxable Travel". Retirement code must be "MA". Appointment status code must be "TT". Class code is "0000". Payment may be submitted as gross pay only.


R. REGULAR COMPENSATORY LEAVE IN LIEU OF OVERTIME: EARNING CODE 9161

Payment of accrued and unused regular compensatory leave must be made in accordance with the Florida Administrative Code. The Department of Management Services must approve the Agency plan prior to payment. Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission. Payments must be submitted as rate and hours only.

S. TOLL ALLOWANCES: EARNING CODE 9163 – DFS-A3-1918


This key code is retirement noncontributory. Appointment status code must be "TA". Payment is restricted to gross pay. Leave type rate, rate of pay and hours paid fields blank.

T. SALES INCENTIVE BONUSES - QUARTERLY (OLO 3600 0NLY): EARNING CODE 9164

This code was established for the Lottery Sales Incentive Program quarterly payments in accordance with Section 24.120(6), Florida Statutes. Payments for quarterly sales incentive bonuses must be made in accordance with Florida Statutes and the rules of the pay plan.





Form DFS-A3-1919 must be used to make this type of payment. Appointment status code is "LQ". Payment is restricted to gross pay only. Leave type rate, rate of pay and hours paid fields blank.

Payments will appear on payroll reports by agency disbursement code and object code 4980.

U. DISABILITY INSURANCE BENEFITS FICA WAGES: EARNING CODE 9133

This earning code was established for the Department of Management Services for the payment of disability insurance benefits subject to Social Security and Medicare tax withholding. Payments for disability benefits must be made in accordance with Sections 110.219 and 240.209, Florida Statutes, and the Florida Administrative Code.

Payments for disability insurance benefits are submitted via the On-Demand Payroll System or Form DFS-A3-1921.

Supporting the payment requisition shall be retained by the agency and available to the BOSP upon request.

V. DISABILITY INSURANCE BENEFITS - NON FICA WAGES: EARNING CODE 9134 (OLO 7200 only)

This earning code was established for the Department of Management Services for the payment of disability insurance benefits that is not subject to Social Security and Medicare tax withholding. Payments for disability benefits must be made in accordance with Sections 110.219 and 240.209, Florida Statutes, and the Florida Administrative Code.

Payments for disability insurance benefits are submitted via the On-Demand Payroll System or on Form DFS-A3-1922.

Documentation supporting the payment requisition must be retained by the agency and available to the BOSP upon request.

W. BONUS/AWARD (GROSS-UP): EARNING CODE 9187

The use of this key code is restricted to payments for lump sum bonus payments. Payments must be in accordance with Florida Statutes and Florida Administrative Code. Lump sum salary bonuses may be provided only if specifically appropriated.

Payment requests may be included with the agency's regular payroll submission, awards payroll submission or supplemental payroll submission.

Pay plan cannot be "00" This key code is retirement noncontributory. Appointment status must be the code describing the bonus payment as found in the Payroll Processing Codes Section of this manual. Payment is restricted to gross pay. Leave type rate, rate of pay and hours paid fields blank.






Payments will appear on payroll reports by agency disbursement code and object code 498* (* means the number will either be a 0 or a 7, depending on the appointment status code used).

X. BONUS/AWARD (NOT SUBJECT TO GROSS-UP) EARNING CODE 9188

The use of this key code is restricted to payments for lump sum bonus payments. Payments must be in accordance with Florida Statutes and Florida Administrative Code. Lump sum salary bonuses may be provided only if specifically appropriated. Payment requests may be included with the agency's regular payroll submission, awards payroll submission or supplemental payroll submission.

Pay plan cannot be "00" This key code is retirement noncontributory. Appointment status must be the code describing the bonus payment as found in the Payroll

Processing Codes Section of this manual. Payment is restricted to gross pay. Leave type rate, rate of pay and hours paid fields blank.

Payments will appear on payroll reports by agency disbursement code and object code 498* (* means the number will either be a 0 or a 7, depending on the appointment status code used).

Y. TERMINATION PAY - LEGISLATIVE BRANCH TERMINATION PAY DUE TO LAYOFF - CAREER SERVICE EMPLOYEES: EARNING CODE 9185

Payments for termination pay must be made in accordance with Florida Statutes, Rules of the Career Service System, rules of other pay plans, or other legal authority by which an employee is to be compensated. In the absence of specific rules for the pay plan, the limits in the Career Service System will be applied. Termination pay for legislative branch employees shall be in accordance with Section 11.12, Florida Statutes and rules of the pay plan. Termination pay due to layoff for career service employees shall be in accordance with Sections 110.201, 110.227 and 295.085, Florida Statutes and Florida Administrative Code. The employee shall be given at least 14 days notice of layoff or in lieu thereof, two weeks pay or a combination of days notice or pay. The payment shall be at the employee's current base rate of pay. The maximum number of hours permitted is 80. Payment requests may be included with the agency's regular payroll submission or supplemental payroll submission.

Backup documentation should include proper approval as authorized by the pay plan Documentation for career service employees should include the date of notification of layoff and the effective date of the layoff

This key code is retirement noncontributory Payment - Legislature - may submit as gross pay or rate and hours Payments - Career Service - submit as rate and hours only



Z. ANNUITY - HEALTH INSURANCE SUBSIDY: EARNING CODE 9186 – This code was established for the Department of Education for the payment of health insurance subsidy as provided by the General Appropriations Acts.

Form DFS-A3-1923 must be used to process these payments. This key code is retirement noncontributory. Appointment status code must be "HI". Pay cycle must be "9". Withholding taxes are calculated at the annual rate unless exemption is claimed.

Payment is restricted to as gross pay. Leave type rate, rate of pay and hours paid fields blank.

AA. EXTRA STATE COMPENSATION/SUPPLEMENTS: EARNING CODE 9127

Payment requisition submittals are restricted to the Florida School for the Deaf and Blind and these payments must be in accordance with Section 242.331, Florida Statutes, 6D-1.002, Florida Administrative Code and rules of the pay plan. This key code will accommodate payments that are retirement contributory and noncontributory. Care should be exercised with the coding combinations for pay plan, retirement code, appointment status and class code to ensure proper payment.

Form DFS-A3-1924 must be used to make these payments. Payment is restricted to gross pay. Leave type rate, rate of pay and hours paid fields blank.

BB. RETROACTIVE PAYMENT - EARNING CODE 9130 – DFS-A3-1925

The use of this code is restricted to one prior pay period(s) salary under payments (older than last pay period), due to clerical or administrative error, where the employee received a regular salary payment and is owed additional monies, and for one prior pay period(s) where the employee received no salary payment and is owed a regular salary payment(s).

If a salary underpayment is for the current or immediately previous pay period it is considered a retroactive payment and can be submitted on the next supplemental or regular scheduled payroll. These payments may also be made via the On Demand system.

Section 110.1165, F.S. states that the "time limit to file any action to recover compensation, including, but not limited to, salaries, wages, overtime pay, fringe benefits, or damages or penalties relating to errors in such compensation from, by, or on behalf of a state officer or employee is 2 years from the date of the alleged error in payment of such compensation." Also refer to Section 95.11 Florida Statutes. These statutes will be enforced from the current month and year the packet is submitted to BOSP back to the prior two years to the month and year.

An agency shall not establish a retroactive effective date for any salary action. Please refer to FS 215.425 which states “No extra compensation shall be made to any officer, agent, employee, or contractor after the service has been rendered or the contract made.” The increase in pay is effective on or after the date of written approval. If an employee is promoted and adequate






funds are not available due to budget limitations at the time of promotion to grant a promotional increase, a promotional increase may be granted when funds subsequently become available, provided the increase is granted within 12 months following the date of promotion. In no case can the promotional increase be made effective back to the date of promotion. The agency must submit a manual payroll request to the BOSP for all other retroactive salary underpayment(s) which are retirement contributory. For instructions and required forms to submit a manual payment request for a retroactive payment please refer to Volume IV, Section 13, Backpay/Settlement/Retroactive Pay/Manual Payroll.

CC. REFUNDS PRETAX INSURANCE PREMIUMS (OLO 7200 ONLY):

EARNING CODE 9191

The use of this code is restricted to the Department of Management Services for refunds of pretax insurance premiums and is processed via the On-Demand Payroll System.

Pay Plan is "01" Retirement code must be "MA" Appointment status is "00" Class code is "0000" Pay cycle is "4". Payment is restricted to gross pay. Leave type rate, rate of pay and hours paid fields blank.

DD. MANUAL PAYMENT: EARNINGS CODE 9192

The use of this code is restricted to the BOSP.

Agencies may request back-pay or reinstatement of wages for an employee only when issued a legally binding written order stating that the employee is to receive such payments. Some examples are payments to employee’s who have been dismissed, demoted, laid off, transferred, suspended, or

experienced a reduction in pay.

See Volume IV, Section 13, of this manual for processing of these types of payments.

PAYROLL PROCESSING EMPLOYEE TRAVEL


A. GENERAL INFORMATION – CLASS C TRAVEL REIMBURSEMENTS TO STATE EMPLOYEES ARE NOT ALLOWED PER SECTION 112.061(15), FLORIDA STATUTES.

Special Note: Class C travel reimbursements can be paid to state employees who get tasked to participate in emergency/disaster situations via a Governor’s Executive Order.

Section 112.061, F.S., provides for the payment of travel to public officers and employees of the State. The head of the Agency, or his or her designated representative, from whose funds the traveler is paid, must approve all travel. Travel expenses shall be limited to those expenses necessarily incurred by the traveler in the performance of a public purpose authorized by law to be performed by the Agency.

Class C travel is defined as travel for short or day trips where the traveler is not away from his or her official headquarters overnight. A traveler shall not be reimbursed on a per diem basis for Class C travel but shall receive subsistence as provided by Section 112.061(5)(b), F.S. Allowance for meals shall be based on the following schedule and amounts:

Breakfast - When travel begins before 6 a.m. and extends beyond 8 a.m. - $6.00 Lunch - When travel begins before 12 noon and extends beyond 2 p.m. - $11.00 Dinner - When travel begins before 6 p.m. and extends beyond 8 p.m. or when travel

Occurs during nighttime hours due to special assignment - $19.00

No allowance shall be made for meals when travel is confined to the city or town of the official headquarters of immediate vicinity, except assignments of official business outside the traveler’s regular place of employment, if travel expenses are approved.

Class C Travel for employees is subject to payroll taxes and must be processed through the Payroll Component of FLAIR (PYRL). This may be entered directly into PYRL under the Main Menu selection for Employee Travel (ET) or submitted on a diskette to the BOSP pursuant to memorandum DFS-BP 94-2 dated September 30, 1994.

For convenience, the ET function will allow agencies to input all types of employee travel reimbursements (all object codes 26XX). Regular employee travel (all object codes 26XX except 264X) may be keyed into Departmental FLAIR or into ET. Regular travel keyed into ET will not be edited for available cash balance in Departmental on a real time basis. Regular employee travel keyed into ET will be batch uploaded nightly to Departmental and at that time available balance editing will be done. If insufficient cash is available or available balance overrides are set, a correction will be required the next day before the records are processed. The ability to key regular travel into ET is simply to offer Agencies a single work area to process all employee travel, thereby requiring less handling of travel forms and less keystrokes than if input into the two systems separately. Regular Travel keyed into ET will process on the same processing schedule, as it would, if keyed directly into Departmental FLAIR.

Usually, BOSP will process Class C payroll once a month pursuant to the provisions of Sections 112.061 and 215.422, F.S. which exempts Class C payroll from prompt payment requirements. See Volume III of this manual for the yearly schedule.



Unless instructions are submitted in writing otherwise, update to Departmental FLAIR records will occur automatically during nightly processing on the Class C voucher date. Submission of the Class C Payroll via diskette will require that the Departmental FLAIR be updated by the agency. See J. Updating Departmental Flair for Class C Transactions later in this section of the manual for the processing procedures.

B. ACCESS CONTROL TO PAYROLL

The ET screens are accessed via the Payroll (PYRL) component of FLAIR. The agency Payroll access custodian provides security clearance to this function. An agency may limit Payroll access clearance for employees responsible for processing employee travel to ET only. Access must be assigned with the four digit OLO in the User Group in order for records to update to Departmental FLAIR properly.

C. EMPLOYEE TRAVEL MENU

The security programs in PYRL do not provide security by site code as in Departmental. Use of an incorrect site code will result in updates being performed in improper sites, which will result in the inability to verify user entries and will produce vouchers in an incorrect sequence.

Please see Volume II, of this manual, to complete those fields not otherwise defined in this section.

PETQMENU ***** NONRECURRING COMPENSATION REQUISITION ***** PETMMENU Jan 16,01 - EMPLOYEE TRAVEL - 11:47 AM

Code | System/Function/Explanation

+-------------------------------------------------------+ | AD | ADD EMPLOYEE TRAVEL RECORD | | RS | INQUIRY BY RECORD STATUS | | SN | INQUIRY BY SOCIAL SECURITY NUMBER | | DR | DAILY REPORT | | VR | VOUCHER SUMMARY REPORT | | PA | PENDING CLASS-C BY AGENCY | | PS | PENDING CLASS-C BY SITE | | | | | ? | Help | | . | Terminate | +-------------------------------------------------------+

Code: __ Site: __ Tax ID: _________ Status: ___ Dest: ________ User ID: ________ Beg Vch#: V ______ End Vch#: V ______ Grouping Char: _ Fund/Acct: _____________________________

Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12- HELP QUIT RETRN MAIN FLIP



D. ADDING A RECORD

After inputting AD and the correct site, depress enter and the following screen will appear:

1. SCREEN 1 EDITS:

a. There is an immediate edit of the social security number with the FLAIR vendor file. If the FLAIR Vendor file does not have a record for this employee, the record will not be accepted.

b. Object code for the type of travel expenditure - The system will edit the FLAIR Title File for

object code accuracy. Either state standard or agency unique object codes may be recorded. The correct object code designation for Class C travel of 264XXX or regular travel of 26XXXX will determine the necessary edits and required fields to complete the processing of the record.

c. FLAIR transaction type - The only transaction type that can be used with Class C object code

264XXX is 51, Unencumbered Disbursement. Transaction types 51 or 52, Revolving Fund Disbursement, may be used for regular travel object code 26XXXX.

d. FLAIR organization (org) code - The organization code required for correct recording of

expenditures in FLAIR will be immediately edited in FLAIR against the Expansion File.

e. FLAIR expansion option (EO) - The expansion option for correct recording of the FLAIR account code and related accounting codes will be immediately edited in FLAIR with the Expansion Option file and the object code selected above will be edited in the expansion set file. The FLAIR ORG and EO combination will determine the FLAIR account code to which the travel expenditures are charged.

PETNDSSN ***** NONRECURRING COMPENSATION REQUISITION ***** PETMD1 May 7,97 - EMPLOYEE TRAVEL ALLOWANCES - 1 more > ACTION (A,D,M) AD Next Panel: 1 SOCIAL SECURITY NUMBER.: _________ TYPE: SITE: 00 OBJECT CODE ...........: _________ W4 NAME: FIRST: TRANSACTION TYPE ......: _________ LAST : ORG CODE...............: ___________ EO.....................: __ STATUS CODE.: USER ID…..: VER....................: __ ADD DATE....: USER CHNG ID: CHANGE DATE.: WARRANT DATE: MARK TO VOID: _ Enter--PF1----PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF LEFT RIGHT



f. Expansion option version - An entry in this field in not required. The field will default to the current version of the expansion option. A valid prior version may be entered if necessary. It is important to note when entering multiple entries that this field will return with the version used in the previous entered record even if left blank during initial entry. Failure to delete the version when additional records are entered under different Expansion Options may result in an incorrect version being used for the transaction. Be careful with this field when changing Expansion Options.

After entering the required data, pressing the enter key will cause the system to process these and other edits validating the codes entered against the W-4 record in PYRL, the Expansion Option and Title files in Departmental FLAIR. If an edit fails against one of the fields, the cursor will be positioned at the field of concern and will display a message at the top of the screen. If all fields on the first panel satisfy the edits the Expansion Option file data will be retrieved into the added record. The second panel will be retrieved and each of the fields will also be edited. The cursor will stop at the first field that fails edits against the title files in FLAIR.

FIELD DESCRIPTION ON SECOND PANEL

REQUIRED FOR: CLASS C

PAYMENT RECORD

REGULAR TRAVEL RECORD

FLAIR account Code Y Y Invoice ID Y Y Cash Gross Amount Y Y General Ledger Code Y Y Transaction Date Y Y Payroll Org Code Y N Retirement Code Y N Beginning payment date - 4 digit year required

Y N

Ending payment date - 4 digit year required

Y N



The following is a brief description of the critical fields on the second input panel:

1. FLAIR account code -The second panel of the Add screen will reflect the FLAIR account code

which is retrieved from the expansion option file and will be immediately validated in FLAIR. If the error message “FLAIR ACCOUNT CODE INVALID” is displayed in the upper left corner of the screen, the error must be resolved prior to further processing. Only the category and year may be modified directly in the second panel. The CF indicator “C” may be added to the account code for certified forward processing from July 1 through December 31 for regular travel only.

2. Invoice ID -This field is a field required by Departmental FLAIR but can be used by the Agency

for their own purpose. It is normally used as a field to identify a specific transaction. In order to update Departmental FLAIR a value will need to be entered into this field.

3. Cash Gross - This field is the amount of the payment. For regular travel it will be the amount of

the check and the entire amount of the accounting transaction or warrant. Class C travel will be subject to payroll taxes that will result in a warrant to the employee for an amount reduced by taxes. The accounting transactions will include journal transfers for employee taxes and employer matching.

4. General Ledger Code - This field is also required by Departmental FLAIR and will normally be

711XX for current expenditures with the last two digits being agency unique. Expansion Options will normally be established with this field completed to reduce the amount of keying. There are reasons that this code could change and have various values, therefore, our edits will only determine the validity of the code against the FLAIR title file.

PETNDSSN ***** NONRECURRING COMPENSATION REQUISITION ***** PETMD2 < 1 more EMPLOYEE TRAVEL ALLOWANCES - 4:36 PM Action (A,D,M) AD Next Panel: 2 SOCIAL SECURITY NUMBER: 123-45-6789 TYPE: S OBJECT CODE: 264000 ORG CODE: 51-20-10-10-222 EXOP CODE: G1 VER NUM: 3 SITE: 00 W4 name - First: JOHN Last: DOE Account Code: 51 20 2 000002 51010101 11 040000 00 CF: _ Invoice ID.: _________ Cash Gr Amt: ________ Trans Dt…..: ________ Pay Org Cd..: ___________ Ret Cd…..: __ Beg Pay Dt.: ________ End Pay Dt..: ________ BK Ind.….: N Desc.......: ________________ Voucher No.: ______ ____ Grp Char…: _ State Prog.: 9999999999000000 Project ID..: PROJ#111111 Avail Bal...: _ Contract ID: SAMMY Contract Yr..: __ Agcy Unique.: 00 Grant......: 7J___ Grant Yr…...: __ OCA.........: 00000 Other Doc..: ___________ Batch Ind..: _ Ext Cat...: ______ Subvend ID.: ______________ Check No..: ______ Ext Object..: ___ Product ID.: ___ Units.....: ___________ Ext Program.: 99 Check Date.: ________ Time......: _________ Ext GL......: ___ Enter---PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF LEFT RIGHT



5. Transaction Date - This date field is required by Departmental FLAIR. This is the date that is used to determine compliance with prompt payment law and therefore is to reflect the date that the request for payment was complete and delivered to the Agency. Prompt payment law applies to regular travel but not to Class C travel, however, Departmental FLAIR requires this field, so it must be completed for all types of travel.

6. Payroll Org Code - This field is required by Payroll for processing Class C, therefore, it is only a

required field for Class C travel. This field is edited against the Agency OLO for the first four positions and may contain any numeric value (including zero filled) for the remaining digits. This field determines the sort of warrants during printing.

7. Retirement Code - This field is required by Payroll for processing Class C Travel. This field is

edited against the retirement code table, so it must be a valid retirement code. The purpose of this field in Class C Travel payments is simply to determine how the Payroll System is to treat Social Security and Medicare tax computation. It does not matter if the Retirement Code is correct for these payments, it only matters that the Retirement Code used results in tax treatment consistent with the employees regular retirement code.

8. Beginning Pay Dt. (Date) and Ending Pay Dt. - The travel period is required by Payroll for

processing Class C Travel. These fields are used in Class C Payroll processing as a way to detect and drop duplicate entries. We recommend running the Pending Class C report to detect entries that will be considered duplicate in Payroll Processing.

9. Bookkeeping Indicator - Class C entries acceptable values are “N” or “X”. An “N” will print a

Non-Chief Financial Officer voucher and an “X” will result in no voucher printing. A default value will be placed in this field depending on the departmental update method selected by the Agency (See J. UPDATING DEPARTMENTAL FLAIR FOR CLASS C TRANSACTIONS of this section for more information on the default value assigned). For other Travel any valid FLAIR bookkeeping indicator will be allowed, however, a blank will normally be used for those entries which will generate a voucher.

10. Voucher No. - The last six spaces of this field may be updated, however, it may be left blank and

default values will be assigned. Regular travel will get voucher numbers assigned by departmental if left blank (See J. UPDATING DEPARTMENTAL FLAIR FOR CLASS C TRANSACTIONS of this section for information on default values assigned for Class C transactions). If a Class C Voucher Number is input by the user, the value entered will be posted to Departmental FLAIR records, but will not be posted into Central Accounts because the Payroll System does not have the ability to carry this field. The voucher number assigned in Central for Class C will be the last seven digits of the SWD#.

11. Available Balance- The available balance field is not a required field; however, a blank value in

this field will cause departmental edits to reject the record during batch upload if sufficient available balances are not available. Class C entries default to a value of “X”. If an agency does not wish to override the available balances edit during upload of Class C records, it will be necessary to delete the “X” from the records as they are entered.



12. All other fields on the second panel are optional. Any entries to these optional fields are edited against the Title File and Expansion Option File in FLAIR. After all fields are completed as desired, press the enter key. If any edit fails, the cursor will return to that field and display a message at the top of the screen. Appropriate corrections should be made and then depress enter when completed. When a record is added successfully, the first panel will be displayed with the message “Added Successfully” in the upper left corner. All of the fields on the first panel will return filled with the data that was keyed in the previous record. To add another record, change the fields that are different and repeat the steps to add a record.

E. INQUIRY OPTIONS

1. Records in ET may be reviewed through the inquiry screens. The RS or SN action codes may be selected on the ET menu for inquiry. RS will allow the user to view records of any particular status code selected. The site and status code desired should be entered. The records with the selected status will appear in social security number order. You can enter a social security number in the Tax ID field and the number will determine the starting point for which the browse screen will start at.

2. The selection SN will allow inquiry by Social Security number for all status codes. The social

security number desired should be entered in the Tax ID field and the site entered in the site field.

3. Additional information is available on a second panel, the F11 key will allow scrolling to the

second panel, F10 will scroll back to the first panel. Records may be displayed in detail by marking the record with “D” for “Display” in the action column. The user ID and date of the entries to add and modify the record will display in the bottom right sector of the first panel. Records for Class C travel will be retained for approximately four months. Records for regular travel will be deleted during nightly processing on the day they are keyed.

4. Record Status Codes: The Inquiry Screen will display the status code only after overnight

processing.

The status codes are: a. Blank Status - Record was input or edited during the current days processing b. APR - Record has successfully gone through nightly processing edits and is being

held for processing on the next Class C Payroll c. PRO - Record processed d. DRO - Record dropped from processing due to an error and must be re-entered. e. VOI - Record voided by agency f. PUL - Record pulled for processing



F. RECORD MODIFICATION

Only records displayed on the RS and SN inquiry screens with no status code (current day’s records) or status code APR may be modified. The record is selected from the RS or SN screen by marking the record with “M” for “Modify” in the action column. All fields will be made available for modification subject to the original edits. The screens appear as right and left panels that are toggled right with PF11 and left with PF10 keys.

G. RECORD DELETION

A record may be voided from processing by retrieving the record through the RS or SN inquiry screen, selecting the record for modification as described above in INQUIRY OPTIONS and/or RECORD MODIFICATION. You must then place an “X” in the “Mark to Void” field. The status code will then change to VOI. The user change ID and change date will be displayed on the first panel of the record.

H. REPORTS

There are four reports that are available for the user to verify keying of travel in ET: The Daily Report (DR), Voucher Report (VR), Pending Class C by Agency (PA), and Pending Class C by Site (PS). They may be selected at the ET menu and printed to the printer of your choice.

1. Daily Report (DR)

a. This report will print only Class C travel. The report will print by status code all Class C

keyed into ET for a particular site or user ID. b. To request the report by site, enter the code “DR” and the site that you wish to print and the

printer destination.

PETQBRS ***** NONRECURRING COMPENSATION REQUISITION ***** PETMBRS1 May 7,97 - EMPLOYEE TRAVEL ALLOWANCES - 1 more > STAT GROSS PERIOD PERIOD ACTION CODE SOC SEC NUM LAST NAME PAY BEG DATE END DATE ------ ---- ----------- ----------- ------ ---------- ---------- --- 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 899.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 500.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- APR 123-45-6789 DOE 75.00 03/27/1997 03/28/1997 --- PRO 234-56-7890 SMITH 12.00 01/01/1997 01/11/1997 --- 234-56-7890 SMITH 30.00 04/27/1997 04/28/1997 --- APR 234-56-7890 SMITH 30.00 04/27/1997 04/28/1997 --- VOI 234-56-7890 SMITH 30.00 04/27/1997 04/28/1997 STATUS: ___ SOCIAL SECURITY NUMBER: _________ Add Display Modify (PF5=flip)



c. To request the report by User ID, enter the code “DR”, site (required for Security), User ID and printer destination. The report will include all Class C records for all sites that were entered by the User ID.

d. This report retrieves records by Status Code. When this field is left blank, it will retrieve the

current days input (i.e. Daily Report). However, the report will pull any valid status that the request has keyed in the Status Field. This option allows printing of voided (VOI), processed (PRO), dropped (DRO), approved through nightly processing (APR) or records pulled for processing (PUL) until the data is purged in approximately four months.

2. Voucher Summary Report (VR)

a. This report is restricted to display only of non-class C travel keyed during the day. b. The report must be requested by site. The report may be restricted to a range of voucher

numbers, specific fund, specific account code or grouping character. Only one restriction may be applied for a given report.

c. To retrieve the report, enter “VR” in the Code and enter the desired restriction in appropriate

field and enter the printer destination. If retrieving by voucher number, leaving the beginning or ending voucher number blank will restrict only one end of the range.

d. Records in this report will be grouped together based on FLAIR grouping criteria. When

Voucher numbers are left blank they will be grouped using the FLAIR grouping criteria and assigned a temporary voucher number for report purposes only.

3. Pending Class C Report By Agency (PA)

a. This report by Agency will print out all Class C records entered and/or in an approved status

(either blank or APR) waiting for processing on the next Class C payroll. The report will display fields critical to Class C Payroll processing. It will indicate those records that will drop as duplicates in processing.

b. In addition to the Class C fields, the Bookkeeping Indicator and Site fields are displayed.

c. The report will be sorted by Social Security Number; then Object Code; next Account

Code; then Payroll Org Code; and finally Beginning Pay Date and Ending Pay Date.

d. To request this report, enter the Code “PA”, site and printer destination.

e. Entering values in other selection fields may not modify this Report. Since it prints all of the records for an entire Agency, care should be taken to not mistakenly run this report if you are in a big agency. We recommend that the Central Office of an Agency run this report just prior to Class C Payroll processing to scan for properly set bookkeeping indicators and duplicate entries.



4. Pending Class C Report By Site (PS)

a. This report is essentially the same report as the Pending Class-C Report by Agency but will only print and identify duplicate entries for the requested site. This report is designed to be useful in identifying duplicates and properly set bookkeeping indicators at the site level.

b. To request this report, enter the Code “PS”, site and printer destination.

I. MISCELLANEOUS

1. Edits are not performed for duplicate Class C Records during input. However, records determined to be duplicates will be dropped from the Class C Payroll. Class C records which are considered duplicates are those with the same social security number, Account Code and beginning and ending dates. If it is necessary to split Class C entries for cost accounting purposes, we recommend that the dates of travel be different for two or more records. The Pending Class C Report will indicate duplicate records and should be printed before each payroll to assist in minimizing duplicate errors.

2. Although it is not necessary for Agencies to submit their paperwork to the BOSP, the Bureau

reserves the right to require that documentation be provided for inspection at any time pursuant to the authority granted under Section 17.03, Florida Statutes. The Agencies have a responsibility to ensure that adequate internal procedures are adopted. This requires that appropriate approvals are obtained and maintained for travel authorization and payment and that the forms prescribed in Section 112.061(11), F.S., are completed and executed by the traveler and head of the Agency or designated representative.

J. UPDATING DEPARTMENTAL FLAIR FOR CLASS C TRANSACTIONS

1. Class C transactions will be updated in Departmental FLAIR in the detail in which it is entered. That is, it will carry all of the fields input by the user. The employer matching and tax deduction entries will be generated automatically by the system; however, only state standard object codes will be used in the automatically generated matching entries. Accounting records will be updated by the Employee Travel System on the Class C Payroll voucher date through a Batch 51 upload.

2. It will be the responsibility of the Agencies to review the Batch Error reports generated from

Departmental FLAIR that detect errors in the batch upload process. Errors in the Batch Upload do not mean that the payment didn’t process. It means that batch errors represent payments made in Payroll but failed Departmental upload edits. Although batch errors are rare, as all data is being edited at the time of entry for validity, we have been advised that agencies making changes to the title files in Departmental FLAIR could cause such errors. Another batch error condition that may occur is available balance errors. This edit is normally overridden as the system automatically places an “X” in the Available Balance field. If this error does not occur, it means that the user has deleted the “X” from this field and there was a balance problem in the account.



3. Unless an Agency has elected, in writing, to have their records updated in an alternative manner, the records will be updated with a Voucher Number assigned by Payroll. The voucher number assigned will be assigned the first character of “V” and the last digit of the current fiscal year will be assigned to the second character (i.e. 96/97 will be assigned “7”). The last five characters of the voucher number will be assigned the last five digits of the Statewide Document Number. If the user assigns a voucher number during input, the number entered by the user will not be overwritten. Records that are assigned a voucher number by the system will be marked with an “X” in bookkeeping indicator to prevent printing of vouchers.

4. As stated in the previous paragraph, Agencies may elect an alternative method of updating Departmental FLAIR if the default process does not meet their needs. The entire Agency must operate under the same departmental update process. The following alternative methods of updating Departmental records with Class C transactions may be requested in writing to the Bureau:

a. Alternative 1: The Statewide Document Number will be updated to the “Other Document Number” field. The system will automatically overwrite anything entered in this field. If the voucher number is not completed in the input process, it will be assigned a voucher number in the departmental upload process. The Bookkeeping Indicator will be filled in with an “N” to produce a Non-Chief Financial Officer Voucher.

b. Alternative 2: The record will simply be uploaded into Departmental FLAIR without being updated with the Statewide Document Number. If the voucher number is not completed in the input process, it will be assigned a voucher number in the departmental upload process. The Bookkeeping Indicator field will be updated with “N” to produce a Non-Chief Financial Officer Voucher.

c. Alternative 3: The records will not be uploaded into Departmental. It will be the responsibility of the Agency to update their records accordingly.

K. CLASS C DISKETTE SUBMISSION

1. Agencies may submit personal computer (PC) generated files of Class C Meal Payment requisition data. Submission must be in dBase (Version III or IV) with a dbf file extension or Lotus 123 (Version 2.01-2.4) with .wk1 extension format. Payment requisition data will only be accepted on PC generated files in one of the acceptable formats.

2. A printout of the payment requisition data included on the diskette and a payroll certification is

also required. A count of the number of records and total of all gross pay should be displayed on the final page of the printout. The following certification must be on the last page of the printout and must be signed by a person authorized to certify payroll on behalf of the submitting agency and authorized by the agency head to approve travel pursuant to Section 112.061(3)(b), F.S.: “Pursuant to Section 112,061(3)(a), Florida Statutes, I hereby certify or affirm to the best of my knowledge, the above travel was for official business of the State of Florida and that the listed employee(s) are entitled to the amount(s) shown in accordance with Section 112.061(5)(b), Florida Statutes, for travel not involving an overnight stay.” Approved travel vouchers, Form DFS-AA-15, must be maintained at the Agency and made available upon request.



3. Due to remote offices and limitations on processing capabilities, multiple diskettes may

be more desirable for some accounting/payroll offices. However, if an agency continually submits numerous files with only a few records on each file, it may be necessary for the Bureau to request agencies combine files.

PAYROLL PROCESSING CRIMINAL JUSTICE INCENTIVE PROGRAM (CJIP)


A. OVERVIEW

The Criminal Justice Incentive Program (CJIP), as approved by the Legislature in 1977 and amended in 1980 and 1981, is designed to give monthly supplemental salary payments to law enforcement and correctional officers to reward educational and other career development activities that go beyond minimum position requirements. For additional information on the elements of these payments, refer to F.S. 943.22. The Division of Criminal Justice Standards and Training, Florida Department of Law Enforcement, established rules to properly administer the program. The BOSP is responsible for processing and auditing these payments. The payments to State law enforcement officers became effective September 1, 1977 and on January 1, 1982 State correctional officers became eligible for the program.

The CJIP System is a Payroll-by-Exception system. Specifically, once an employee is established in the CJIP System he/she will be continuously paid a set dollar amount until a change order is submitted to either modify or delete the employees’ payment status. A Criminal Justice Incentive Program pay record is input through the CJIP component of the People First System (PF) or by the PC Payment system. This is done to first establish the officers' master record on the CJIP Master File, and later to process changes or terminations as necessary. In addition, the CJIP System interfaces with the current payroll system and is dependent upon several existing payroll files for data verification and updates. The system maintains continuous records of officer eligibility through a master file and change order system, and audit discrepancies between data furnished to the BOSP and employees Salary detail.

The Criminal Justice Incentive Program pay is handled as a supplemental payment. Employees receive their regular biweekly or monthly salary and then additional CJIP payments as appropriate. The CJIP payments are processed monthly per the published Payroll Schedule (Volume III).

B. NEW HIRES AND TRANSFERS ELIGIBLE FOR CJIP:

When a CJIP eligible employee is hired into a new or different position, the position must be marked CJIP eligible in the PF system before the completion of the PAR. To mark the position as CJIP eligible in People First, follow these simple steps:

1. Within People First, Go to Org. Management, Position Maintenance and pull up and select the appropriate position.

2. Once the position is selected, click on the link for Pay Additives on the left side of the screen.

3. Once within the Pay Additives screen, click the edit button, check the indicator field for CJIP, change the effective date of the action to be at least one day before the employees hire date in this position and select save.

4. Process the PAR hiring or transferring the employee into the CJIP eligible position.

a. If a new hire, you MUST follow the requirements listed below in Section C. CJIP AUTHORIZATION FILE and Section D. NEWCJIP RECORD IN PF.

b. If transferring an employee in your agency, who is already receiving CJIP, from one CJIP eligible position, to another CJIP eligible position, no further steps are required (just make sure as stated above to mark the position CJIP eligible before initiating the PAR)



C. CJIP AUTHORIZATION FILE

One of the most significant payroll files that the CJIP System interfaces with for data verification and updates is the CJIP Authorization File. The CJIP Authorization File contains a listing of all CJIP employees and his or her position number and class code. In order for an employee to receive a CJIP payment his / her position number must be on the CJIP Authorization File. The PF system will submit this file for all “New” and “Change” employees (see below for agency required steps). The PF system will automatically build this file based on input into the system by the agency personnel.

• When an employee is receiving CJIP for the first time in your agency, form DFS-

A3-1931 must be submitted. BOSP will verify that the form is on file before allowing the CJIP “New” transaction to process.

• No authorization action is require for an employee moving from one CJIP eligible position to another within the same agency (refer to Section B. NEW HIRES AND TRANSFERS ELIGIBLE FOR CJIP above).

• An employee’s position number on the CJIP Authorization File must match the position number on his / her CJIP Master file otherwise the payment will be dropped.

D. NEW CJIP RECORD IN PF:

1. Once the PAR is completed hiring the employee, go to the management tab, pull up and select

the employee. Once selected, choose “CJIP” from the Time and Payroll drop down menu and click the “Go” button.

2. Once within the CJIP payroll screen, perform the following actions:

a. Click the “new” button to create a new record.

b. Select an effective date for the new hire. This date must always be the 1st day of the month. If the employee starts after the first day of the month, the effective date should be the first day of the following month.

c. Select the employee’s Basic Incentive Eligibility (Yes or NO).

d. Enter the number of Course Hours, if any, the employee has credit for.

e. Select the employee’s appropriate level of education (No degrees, Associates degree or Bachelors degree) in the Education Incentive field.

f. Enter the CJIP 29-digit FLAIR account code the employee is to be paid out of.

g. Enter the 11-digit FLAIR Org. Code assigned to the employee for the CJIP payroll (this code can be different from FLAIR Org. Code assigned to the employee on the Position Setup).

h. Enter the 10-digit Intradepartment (Interdepartment) ID number. This field is optional, if not entered, will default to the setup on the position for the employee.

i. Enter the CJIP Approval Date for the employee (certification date).

http://www.myfloridacfo.com/Division/AA/Forms/BOSP/DFS-A3-1931.doc




j. Click the “Compute Amount” button.

k. Total Amount Field is calculated by People First once the “Compute Amount” button is clicked, if changes are made after clicking the button, the agency should re-click the button before saving.

l. Click the Save button.

E. CJIP FUNCTION OF THE PC PAYMENT SYSTEM – FOR AGENCIES NOT ON PF OR PARTIAL RETRO’S

Upon execution of the PC Payment system, the following screen will appear: 4 Bureau of State Payrolls PC Payment System

Enter Non-recurring Payment

Enter CJIP Change Order

Report Print Report O Non-Recurring

O CJIP File Utilities

Exit

Bureau of State Payroll Version 4.0b Released 01/31/2001 Department of Financial Services Tallahassee, Florida 32399-03 (850)410-9416



1. The operator will need to select "Enter CJIP Change Order". The BOSP CJIP Change Order Input Screen as displayed below, will require the input of certain data fields. Unless otherwise noted, all fields can be completed using the Definitions Dictionary in Volume II.

BOSP CJIP Change Order Input Screen 03 Employee SS#

o New 04 Flair Acct o Change

o Termination 05 Payroll ORG/Intra Dept

06 ORG Level 1 ORG Level 2

07 Last First MI 08 Class Position 09 Ret Code 10 Criminal Just STD = TR Com Appr Dat INCENTIVES Basic Salary Incentive

11 Flag 12 Amt Career Development Program

13 Course Hours 14 Salary Incentive Education Program 15 Elig Code 16 Indicator 17 Amoun 18 Disallowed Flag 19 Total Incentive 20 Days Worked Days Available Records in Batch 21 Month/Year (MM CCYY)

Edit A Record Save/Continue Clear Screen Exit



2. The first thing the operator will need to indicate is if it is a New, Change or Termination:

a. NEW: In those cases where an officer is new to the program or has moved to a new agency, and he/she has worked a FULL month after becoming eligible for incentive pay, a master record for the officer must be established in the CJIP Master File. If an officer became eligible on the first workday of the month, that would constitute a full month. A NEW transaction requires that the agency mark this box and then complete all appropriate data fields.

NOTE: When adding a new change order to the CJIP Master File, Form DFS-A3-1931 must be submitted to add the new employee’s position number to the CJIP Authorization File.

b. CHANGE: In those instances where there is a change in any of the information contained on the officer’s master record, the officer’s established master record must be modified on the CJIP Master File. A CHANGE transaction requires that the agencies mark this box and then enter the relevant or allowed fields to be changed. If this is also a termination, see TERMINATION.

NOTE: If the employee’s position number is one of the fields being updated through a “change” change order then a new form DFS-A3-1931 must be submitted in order to update the CJIP Authorization File.

c. TERMINATION: In those cases where an officer is terminated from the program, the officer’s established master record requires deletion from the CJIP master file. A TERMINATION transaction requires that the agency check this box and enter the day’s worked/days available, and payment month and year. In some cases, the officer’s master record may require changes to data elements before the master record is to be deleted. Changes are allowed on a TERMINATION. The agency checks the termination transaction type and completes those fields and then completes the relevant or allowed fields to be changed.

E. DATA ELEMENTS

1. CRIMINAL JUST STD + TR COM APPR DAT: The criminal justice standards and training commission approval date designates the date the Division of Criminal Justice Standards and Training approves an applicant to be employed as a law enforcement or correctional officer. This approval is required in order for an officer to be certified in law enforcement or correctional officer classification. It is also required for an officer to be eligible for salary incentive payments. This date, established on the CJIP Master File by a NEW transaction, cannot be changed by a CHANGE transaction.

2. BASIC SALARY INCENTIVE

a. FLAG: The field for basic salary incentive flag is used to indicate if an employee is eligible or is not eligible to receive the basic certification amount. The flag should be set to "Y" for officers who received certification prior to July 1, 1980 or for officers who are reactivated upon reappointment and their original certification was received prior to July 1, 1980. It should be "N" for officers receiving an initial certification after July 1, 1980.

If a "Y" is entered, the amount field will be updated to reflect the $25.00 basic certification amount. If “N" is input, the amount field will be updated to reflect $00.00 for the basic certification amount.





b. AMOUNT: The basic certification amount paid each month to the officer. This field will be automatically updated based on the indicator flag.

3. CAREER DEVELOPMENT PROGRAM

a. COURSE HOURS: This field should contain the number of Criminal Justice training course hours completed by the officer. The field is a four digit numeric field. If the officer has not completed any course hours, this field will be zero filled. For each training course the officer completes, the appropriate number of hours must be added to the officer’s existing hours. The total hours must be used to update this data field on a change transaction. Each course and the number of hours to be credited are listed in the FDLE policy and procedures manual. Based on the number of hours input, the amount field will be updated accordingly.

b. SALARY INCENTIVE: The monthly amount paid to the officer for partial or full completion of the career development program. This field is automatically updated based on the number of training hours input:

0000 - 0079 course hours - $000.00 0080 - 0159 course hours - $020.00 0160 - 0239 course hours - $040.00 0240 - 0319 course hours - $060.00 0320 - 0399 course hours - $080.00 0400 - 0479 course hours - $100.00 0480 – 480+ course hours - $105.00 or $120.00

4. EDUCATION PROGRAM

a. ELIGIBILITY CODE: Identifies an officer who is filling a position which excludes the officer from receiving educational money. The incentive eligibility code is a one-character code indicating the officer’s eligibility and not whether the officer is currently receiving an education incentive amount. Enter “I” (the letter “I”, not the number “1”) if the officer is required to have a degree in order to be eligible for a particular employment classification. An “I” entered on this line simply means that the officer is eligible only for the basic certification and career salary incentive amounts. Enter "0" (the number “0”, not the letter “O”) if the officer is eligible for all program payments, i.e. there is no exclusion of educational incentive for payment. The number "0" simply means that the officer is eligible for basic certification, career salary incentive, and educational incentive amounts even if the officer is not currently receiving any educational money. The “I” cannot be changed utilizing a Change Transaction.

b. INDICATOR: Designates whether educational monies are approved at the associate or bachelor degree and above level. "0" is not evaluated or not approved for educational monies; "3" is evaluated and approved for educational monies at the associate degree or equivalent level; "8" is evaluated and approved for education monies at the bachelor degree or above level.

c. AMOUNT: The actual educational incentive amount to be paid to the officer for an associate or bachelor's degree (or more). This is automatically updated based on the Indicator.

0 indicator - $00.00 3 indicator - $30.00 8 indicator - $80.00

NOTE: A variable value will be indicated in those cases where the amount for the basic certification, career salary incentive, and educational incentive when added together would exceed $130.00. Since the total incentive amount paid to an officer cannot exceed $130.00, the variable amount



allowed in the educational incentive amount field is $130.00 minus the sum of the basic certification amount and the career salary incentive amount. It is the educational incentive amount that must be adjusted first so that the total incentive amount paid under program guidelines does not exceed $130.00. The officer is to receive full value first for the basic certification amount, second for the career salary incentive amount and lastly for the education incentive amount. This is why variable values are updated at this time.

5. DISALLOWED FLAG: Identifies officer records which may not accrue incentive monies. "0" if the officer is allowed incentive monies and the transaction is for a NEW PARTICIPANT; "X" if the officer already has a CJIP master record on file, the transaction is a change, and the officer has been granted a long-term leave of absence; and “I” if an officer is not eligible.

6. TOTAL INCENTIVE: This line identifies the total amount of incentive money paid to the officer each month. The total amount is the sum of the basic certification, career salary incentive, and education incentive. This amount is automatically updated and cannot exceed $130.00.

7. DAYS WORKED: Two-digit field representing the number of days the officer worked in the payment month. An entry is always required in this field. This must be numeric, not contain all zeros (00/00) except on a TERMINATION transaction, and it must be equal to or less than the value of the days available. In addition, there must be an entry in the payment month field.

8. DAYS AVAILABLE: Two-digit field representing the total number of workdays possible in the payment month. This must be numeric, not contain all zeros (00/00) and must be equal to or greater than the value of the days worked. In addition, there must be an entry in the payment month field.

9. MONTH/YEAR: This line contains the date (MM/CCYY) of the incentive payment month, which is referred to in the day’s worked/days available fields. Each date (month and year) entered must be a valid calendar month and year and less than or equal to the current month and year. Code the payment month as follows:

Enter 01 for January Enter 07 for July Enter 02 for February Enter 08 for August Enter 03 for March Enter 09 for September Enter 04 for April Enter 10 for October Enter 05 for May Enter 11 for November Enter 06 for June Enter 12 for December

Enter the year in the next field (i.e. 2006).

10. RECORDS IN BATCH: The total number of records in the current batch. This is updated automatically by the system when you save records.

11. The following buttons are at the bottom of the screen:

a. EDIT A RECORD: This is used when the operator needs to change a previously entered record in that batch.

b. SAVE/CONTINUE: By depressing this button the record as entered or changed will be saved.

c. CLEAR SCREEN: This is used when the operator needs to re-input the entire record from the beginning. No previously entered data on the screen will be saved.



d. EXIT: Depressing this button will close the system. Items not previously saved will be lost.

F. CJIP PAYROLL SYSTEM EDITS

1. The employee’s position number on the CJIP Authorization File must match the employee’s CJIP Master file position number. If these position numbers do not match the employees CJIP payment will be dropped. Agencies should refer to the following RDS report to determine which employees records with this error were dropped from the CJIP payroll: form ID U**L (** represents each agency’s unique identifier), Report Name: “PRJL02”.

2. To be eligible for a CJIP payment for any given payment month, the employee must have either received a normal salary payment, or have been on active military leave. If an employee did not receive a salary payment for the CJIP payment month and the employee’s payroll records do not indicate military leave, the CJIP payment will be dropped from the payroll.

3. An employee’s CJIP payment must contain a valid CJIP authorized FLAIR account code for the record to be processed. With rare exception, the account code category must be 103290 on all CJIP payments. CJIP payment records containing an invalid FLAIR account code will be dropped from the payroll with an appropriate error message printed to the following RDS fatal error report: form ID R**R, Report Name: “PSARFAE PSAJPCJP”.

4. The employee’s CJIP class code must match the employee’s salary class code. If these class codes do not match the employees CJIP payment may be dropped. Agencies should refer to the following RDS report to determine employee’s records with this error that were dropped from the CJIP payroll: form ID U**9 (** represents each agency’s unique identifier), Report Name: “PCJRELGF”. Error messages for records with this error, which were not dropped from the payroll are posted to the following RDS report: form ID U**8, Report Name: “PCJRELGA”.

5. The employees’ CJIP retirement code should match the employees’ salary retirement code at all times for the CJIP payment month. Records with mismatching retirement codes will have an error message posted to the following RDS audit report: form ID U**8, Report Name: “PCJRELGA”. Please note that the payroll system will default the employee’s CJIP pay cycle to “4” whenever there is a retirement code mismatch between the employee’s CJIP retirement code and the employee’s salary retirement code, which may result in withholding tax being calculated at the current flat tax rate for biweekly employees.

G. RETROACTIVE CJIP PAYMENTS

Agencies must submit partial retroactive CJIP payments using the PC Payment system or the On Demand system for the immediate prior 12 months. Any retroactive CJIP payments dating back past this period must be submitted following the retroactive payment instructions in Volume IV, Section 13 of this manual. Agencies are reminded that the edits listed in Section C. above apply to both current month and retroactive CJIP payments, as such agencies should ensure that the employees payment detail for each retroactive change order matches the employees salary detail for the CJIP payment month.

NOTE: If the On Demand system has been used for the processing of retro CJIP payments, the On Demand system will not update the employees CJIP master record. A change order must be processed in order to update an employees CJIP master record.

PAYROLL PROCESSING ON-DEMAND PAYROLL SYSTEM


A. OVERVIEW

The On-Demand Payroll System replaces the manual payroll process. This system also replaces the Revolving Fund calculation and reimbursement processes. This On-Demand System may be used to process payments for emergency situations and is designed to produce payments as soon as possible. The On-Demand Payroll System is NOT a payroll-by-exception system. Instead, this system is used to make one-time payments to employees.

The On-Demand Payroll is processed nightly Monday through Friday, with the exception of State Holidays and certain days during fiscal and calendar year-end. If for any reason the Bureau of State Payrolls (BOSP) is unable to process the On-Demand Payroll on any given day, agencies will be notified of this. At calendar year-end all outstanding calculated (this includes records in status BOS, APR, PRO, or DEL) On-Demand records remaining after the final On-Demand Payroll is processed for the current calendar year will be purged from the system. Agencies are responsible for ensuring that all of their records are approved before 5:00 PM E.S.T. the day the record is to process.

Until the People First System has been modified to accommodate the payment of leave payouts, these payments must be processed using the On-Demand payroll system. The On-Demand System must be used to process termination payments (e.g. sick, annual, or special compensation leave) that are to have an annuity, pretax flexible benefits, or any other miscellaneous deduction taken from them. In addition the On-Demand payroll system is utilized by BOSP to process and approve Deferred Compensation leave payouts to pay with each Supplemental Payroll. Agencies must send an “Agency Request for On Demand Processing of Deferred Compensation Leave Payouts by BOSP” form. This form is to be processed on line and sent to BOSP Payroll Processing Subsection staff and/or emailed to [email protected]. The form and instructions can be obtained by contacting the Payroll Processing Subsection in BOSP at (850) 413-5513. This process replaces the agency submission of PC Payments to be processed through the PC Payment System. ALL revolving fund transactions must be processed using the On-Demand Payroll System. The On-Demand Payroll System automatically calculates the employee net amount and reimbursement amount, thus eliminating the need for the 10% hold back calculation previously required.

The On-Demand Payroll System does not update any system (for example, People First, PC Payment, etc.) currently in use. Since this system does not provide updates to the employee records in People First System, rather agencies must continue to use their current submission methods to update employee People First System records. Any time a leave payment is done via on-demand the agency will need to update the leave balances in People First System to reflect the reduction resulting from that payment.

Since the On-Demand System is designed to produce payments as soon as possible. There is no leeway to cancel a Direct Deposit (EFT) payment processed through this system. If there is any doubt as to the authenticity of the payment, mark an “X” in the DO NOT EFT field, so that you will receive a paper warrant.

B. ON-DEMAND PAYROLL SYSTEM ACCESS

The On-Demand Payroll System is accessed through the Payroll Main Menu (PYRL) in FLAIR. The agency access control custodian must assign the security level for agency personnel accessing the

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On-Demand Payroll System. In order to properly access the system, employees with On-Demand add (AD) capability, must also have inquiry capability into On-Demand approval screens (screens ET, ES, and EU). Conversely, the person who has modify (approval) capability for the On-Demand Payroll System, must also be given inquiry access to the On-Demand add process. Employees who add On-Demand payroll requisitions cannot approve the payroll requisitions. A separate employee with modify access must perform the approval action. A user with add capability may add a requisition, modify a requisition if salary calculate has not been run, and initiate the salary calculate process. Users with modify capability, have the ability to approve and delete records.

C. ADDING A RECORD

The first step to processing a payment requisition through the On-Demand Payroll System is to add the salary requisition record. A salary requisition may be added in one of two ways. The first method is to use a previous warrant number and warrant date where the employee was paid to pull the employees information into the On-Demand Payroll System. This method is preferable, as it will greatly reduce the amount of data entry required when adding the requisition. It is recommended that the most recent payment data be used to add the record. The second method is to build the entire payment requisition record. This method will have to be used if a warrant number and warrant date from the past 13 months is not available for the employee to be paid. The operator will have to input all of the required data, increasing the amount of data entry and time spent adding the record.

1. Access the On-Demand Payroll system through the Payroll Main Menu (PYRL) in FLAIR. Select “OD” (ON-DEMAND PAYROLL) from the Payroll Main Menu and depress ENTER.

PAYROLL MAIN MENU

SEL CA CANCELLATIONS AND ADJUSTMENTS

DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION FC FILE TRANSFER CERTIFICATION OD ON-DEMAND PAYROLL TR TAX REPORTING W4 W4/W5 MAINTENANCE MENU

OD <--- ENTER SEL CODE

Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- QUIT

a. If you are going to add a record for which you have previous payment detail, type “AD”

(ADD PAYROLL REQUISITION RECORD) on the On-Demand Payroll main menu, enter the Tax-ID (SSN in most cases), Warrant Date (MMDDYYYY), and Warrant Number from the employees previous payment detail record being used and then depress ENTER.



***** ON DEMAND PAYROLL ***** PODMMENU Dec 30,02 09:49 AM Code | Functions +------+------------------------------------------------+ | AD | ADD PAYROLL REQUISITION RECORD | | IS | INQUIRY/APPROVAL REQUISITION BY STATUS CODE | | IT | INQUIRY/APPROVAL REQUISITION BY TAX ID NUMBR | | IU | INQUIRY/APPROVAL REQUISITION BY USER ID | | ES | INQUIRY/UPDATE EMPLOYEE DETAIL BY STATUS | | ET | INQUIRY/UPDATE EMPLOYEE DETAIL BY TAX ID | | EU | INQUIRY/UPDATE EMPLOYEE DETAIL BY USER-ID | | SC | INITIATE SALARY CALCULATE PROCESS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: ad TAX-ID: 123456789 STAT: USER OLO 0000 WARRANT DATE: 10022002 WARRANT NUMBER: 9876541 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

b. If you are adding a record without previous payment detail, type “AD” (ADD PAYROLL REQUISITION RECORD) from the On-Demand Payroll main menu, enter the Tax-ID for the employee record to be added and depress ENTER.

***** ON DEMAND PAYROLL ***** PODMMENU

Oct 22, 02 03:24 PM Code | Functions +------+--------------------------------------------------+ | AD | ADD PAYROLL REQUISITION RECORD | | IS | INQUIRY/APPROVAL REQUISITION BY STATUS CODE | | IT | INQUIRY/APPROVAL REQUISITION BY TAX ID NUMBR | | IU | INQUIRY/APPROVAL REQUISITION BY USER ID | | ES | INQUIRY/UPDATE EMPLOYEE DETAIL BY STATUS | | ET | INQUIRY/UPDATE EMPLOYEE DETAIL BY TAX ID | | EU | INQUIRY/UPDATE EMPLOYEE DETAIL BY USER-ID | | SC | INITIATE SALARY CALCULATE PROCESS |

| ? | Help | | . | Terminate | +---------------------------------------------------------+ CODE: AD TAX-ID: 123456789 STAT: USER OLO 0000 WARRANT DATE: WARRANT NUMBER: Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

c. If the operator was not able to use a previous record to pull the employee detail, everything with the exception of name and state insurance data will have to be entered when adding the requisition record. If the operator was able to use a previous record the majority of the appropriate information from that record will be pulled and displayed on the next screen. The operator can add to or modify most of these fields as needed.



(WITHOUT PREVIOUS PAYMENT DETAIL) Enter information to be added PODNRD ***** ON DEMAND PAYROLL ***** PODMRD Feb 28,03 - PAYROLL REQUISITION - 12:30 PM FIRST NAME MARY MI D LAST NAME SOMEBODY OLO TAX ID 123-45-6789 TAX ID TYPE CODE S PAYCYCLE YTD SOC SEC GR 51285.42 RET CD AD COMP CD AD COMP AMT #PRDS YTD MED GR 51285.42 CNTY CD APPT CD CONTR CAT CONTR HRS PP 00 AU CLASS CD PAY FTE PAY PER BEG / / PAY ORG PAY TO BEN? TOT FTE PAY PER END / / DEPT/DIV / 00 TAKE INS? INS CODES: 01 - 01 - 1 11 REVOLVING FUND POSN ID 000000

ERN TP BEG RATE BEG HRS END RATE END HRS TP ROP PAY AMOUNT PAY ONE PAY TWO PAY THREE PAY FOUR MISCELLANEOUS DEDUCTIONS-CODE AND AMOUNT

CODE AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT 0103 11.50 ACCOUNT CODE ID STATUS ADD Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-- CONFM HELP QUIT RETRN MAIN FLIP PREF

(WITH PREVIOUS PAYMENT DETAIL) Enter information to be added PODNRD ***** ON DEMAND PAYROLL ***** PODMRD Feb 28,03 - PAYROLL REQUISITION - 4:12 PM FIRST NAME MARY MI D LAST NAME SOMEBODY OLO 9900 TAX ID 123-45-6789 TAX ID TYPE CODE S PAYCYCLE 01 YTD SOC SEC GR 47559.30 RET CD HA AD COMP CD AD COMP AMT #PRDS 1 YTD MED GR 47559.30 CNTY CD 37 APPT CD 01 CONTR CAT E CONTR HRS PP 01 AU CLASS CD 1463 PAY FTE 1.00 PAY PER BEG / / PAY ORG 99145100000 PAY TO BEN? TOT FTE 1.00 PAY PER END / / DEPT/DIV 99 / 15 TAKE INS? INS CODES: 01 -01 - 1 11 REVOLVING FUND POSN ID 987654 ERN TP BEG RATE BEG HR END RATE END HRS TP ROP PAY AMOUNT PAY ONE 9170 1085.61 80.00 1 1085.61 PAY TWO PAY THREE PAY FOUR MISCELLANEOUS DEDUCTIONS-CODE AND AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT 0103 11.50 ACCOUNT CODE 99101000128441004000001000000 ID 0000000000 STATUS ADD Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF



2. Enter the information to be added or modified as follows:

a. PAYCYCLE - This is a required field. The pay cycle will need to be changed to 03 (Biweekly Supplemental) or 04 (Monthly Supplemental) if the payment is for a nonrecurring earnings code or additional money due to the employee. Please see Volume IV, Section 8 of this manual for supplemental payments.

b. RET CD - This is a required data element. This should contain the employee’s normal retirement code based on the earnings type or employee status. Example: An agency owes an individual who occupies both a career service and OPS position OPS wages. The employee has no OPS salary detail, therefore the user builds the record using the employee’s most recent career service warrant data. The On-Demand system will pull the career service retirement code. In this instance, the RET CD field will need to be changed to the employee’s OPS retirement code.

c. #PRDS – This is a required field. This is the number of periods being paid. For

nonrecurring compensation this should always be 1. d. CNTY CD – This is the 2-digit county code representing the county of employment for the

employee being paid. A list of these codes can be located in Volume IV, Section 4 of this manual.

e. APPT CD – This is a required data element. Unless otherwise indicated by the type of

payment being made, this should be the employee’s current appointment status code. For example, 03 represents’ permanent employment status for salaried employees.

f. CONTR CAT – This indicates the type of employee and should contain the employee’s

normal contract category code. This is especially important for calculating life insurance.

g. CONTR HRS - Contracted hours for the payment period. This is required when making a payment using a period rate of pay.

h. PP – This is a required data element. This is the 2-digit pay plan code used to indicate the

benefits class, etc. the employee is in. Please see Volume IV, Section 4 for more information on these codes.

i. CLASS CD – This is a required data element. This should be the employee’s regular class

code. When entering Criminal Justice Incentive Payments (CJIP), an employee’s CJIP class code must equal their regular salary class code for the CJIP payment month.

j. PAY FTE – This is a required data element. This is the payment full time equivalent. This

field can be broken down into hundredths but cannot be greater than 1.00. k. PAY PER BEG – This is a required data element. This is the pay period beginning date. l. PAY ORG – This is a required field. It is the 11-digit FLAIR organization code used to

sort the employee warrants.



m. PAY TO BEN? - This field requires a Y or N for all records. This field is asking if the payment is being made to the beneficiary of a deceased state employee. If the payment is for a beneficiary you must enter Y in this field. If a Y is placed in this field, the On-Demand Payroll System will perform an edit to ensure that the proper documentation has been submitted to BOSP. If proper documentation has not been submitted to BOSP, the payment will not be allowed. If the payment is not to a beneficiary, enter N. Refer to Volume IV, Section 14, of this manual for procedures on processing beneficiary payments.

n. TOT FTE – This is a required field. This field should equal the employee’s total FTE.

o. PAY PER END – This is a required data element. This is the pay period ending date.

p. DEPT/DIV – This is a required field and must equal ORG levels 1 and 2.

q. TAKE INS? - This field requires a Y or N for all records. This field is asking whether or not to process health and/or life insurance for an eligible employee.

r. INS CODES – These are the health and life insurance codes. If Y is entered when answering the insurance question and the employee only wants one premium to come from their paycheck, no further action is required. If more than one premium is to be made the appropriate deduct multiple field should be changed to reference the number of multiples desired. Agencies should note that answering Y or N to this question has no impact on miscellaneous insurance (dental, vision, disability, etc.) deductions. If these miscellaneous insurance deductions are not desired, these deduction codes and amounts must be deleted from the miscellaneous deduction section of the record. Refer to Volume IV, Section 16 for additional information regarding these insurances and codes.

s. REVOLVING FUND – If a revolving fund check is to be issued to the employee and your agency has approval to use the revolving fund for wage payments, then the 4-digit miscellaneous deduction code that has been assigned for your agency’s revolving fund payments must be entered here. Once the Salary Calculate function is performed, the system will calculate the amount the revolving fund check should be typed for. Agencies are reminded that the revolving fund checks must be typed for the exact amount calculated by the On-Demand Payroll System, as this will be the exact amount of reimbursement received by the agency. As the only way to reimburse a salary revolving fund is through the On-Demand Payroll System, agencies must not process revolving funds for amounts that are not calculated by this system.

t. POSN ID – This is a required data element. This is the employee’s position number.

u. REASON CODE – This code designates the reason the on demand payment is being processed. This field requires input before the on demand payment can be processed. If you do not know the proper code to use, press PF1 while the cursor is in this field. The system will provide a scrollable list of reason codes currently used in the system for agencies to choose from. Please refer to Volume IV, Section 4 of this manual for a list and description of reason codes.

v. REASON DESCRIPTION – This field gives a general description of the reason code based upon the reason code designated by the reason code input in the REASON CODE field. The only reason code that will allow an agency to input their own reason is 99.

w. ERN TP – This is the earnings code that defines the type of payment to be made. If an original warrant number and warrant date were input, the system will pull the earnings code



from that payment record. This field may be modified based on the type of payment requisition being processed. If you do not know the proper code to use, press PF1 while the cursor is in this field. The system will provide a scrollable list of earnings codes currently used in the system for agencies to choose from. Up to four different earnings types may be added to each payment record, one per line. Please note that you cannot duplicate the same earning type on different lines. Please refer to Volume IV, Section 8 of this manual for a list and description of commonly used non-recurring earnings codes. The ERN Directory also lists earnings codes and whether they are permissible in the On-Demand system. This directory is accessed through the FLAIR Payroll System Main Menu (PYRL) screen.

x. BEG RATE/BEGHR – This should be the beginning rate and beginning hours the employee is to be paid for. The RATE field may be a period or hourly rate of pay. The amount and hours fields must both have a decimal to designate the cents or quarter hours. (e.g. rate =50.33 or hours = 75.3)

y. END RATE/HRS – These are the ending rate and hours fields. If used, the type rate of pay (TP ROP) for the ending rate of pay must coincide with the beginning type rate. For example, if the beginning type rate of pay is hourly, then the ending type rate of pay must be hourly.

z. TP ROP – This is the type rate of pay. Indicate if the rate is an hourly or period rate of pay. Refer to Volume IV, Section 4 of this manual for additional information.

aa. PAY AMOUNT - This is the calculated gross based on the beginning and ending rates of pay in conjunction with the hours and the type rate of pay for the record. In most cases, the system will calculate this amount when the record has been successfully added.

bb. MISCELLANEOUS DEDUCTIONS – Agencies should ensure that only deduction codes to be deducted from the payment are contained on the record. When using a previous warrant number and warrant date to retrieve an employee’s salary detail, the miscellaneous deduction codes from that previous payment are automatically pulled into the current record. If these codes are not to be deducted from the payment, agencies must delete these codes from the screen. Additionally, agencies may add necessary deductions to this screen as needed. The DED Directory within FLAIR/PYRL lists miscellaneous deduction codes. This directory also shows whether the code is permissible in the On-Demand Payroll System. Pretax deductions for state health and life insurance will be dependent on whether the user answers yes (Y) or no (N) to the “TAKE INS?” question. When appropriate, deductions for collections will be automatically added when the salary calculate function is initiated.

cc. ACCOUNT CODE – This is a required field. The 29-digit FLAIR account code entered in this field must be a payroll eligible code. When using a previous payment record to pull the employees data, agencies should always verify that the account code presented is the code they wish to use for this payment.

dd. ID – A ten (10)-character alpha/numeric intra-department number field for agency use.

3. After all data has been entered, depress ENTER. The system will prompt the user to correct errors. Please note that the system will place the cursor on the field to be corrected. Once all errors are corrected, the system will return the user to the On-Demand main menu screen with the following message in the upper right hand corner of the screen: “Record Added Successfully”.

RECORD addeduccessfully



RECORD added successfully ***** ON DEMAND PAYROLL ***** PODMMENU October 22,02 4:15 PM

| Code | Functions +------+-------------------------------------------------------+ | AD | ADD PAYROLL REQUISITION RECORD | | IS | INQUIRY/APPROVAL REQUISITION BY STATUS CODE | | IT | INQUIRY/APPROVAL REQUISITION BY TAX ID NUMBR | | IU | INQUIRY/APPROVAL REQUISITION BY USER ID | | ES | INQUIRY/UPDATE EMPLOYEE DETAIL BY STATUS | | ET | INQUIRY/UPDATE EMPLOYEE DETAIL BY TAX ID | | EU | INQUIRY/UPDATE EMPLOYEE DETAIL BY USER-ID | | SC | INITIATE SALARY CALCULATE PROCESS | | ? | Help | | . | Terminate | +------+-------------------------------------------------------+ CODE: __ TAX-ID: 123456789 STAT: USER OLO 0000 WARRANT DATE: WARRANT NUMBER: Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP -PF9---PF10--PF11--PF12---

D. MODIFYING A RECORD WITH ADD (AD) ACCESS

The operator may modify the payment requisition prior to the Salary Calculate process being initiated. Payment requisitions that have been added and not calculated will appear in an ADD status on the IS, IT, and IU screens. The only difference in these selections is the order in which the records appear.

1. Type IS, IT or IU (INQUIRY/APPROVAL REQUISITION BY…) and then depress ENTER.

***** ON DEMAND PAYROLL ***** PODMMENU Dec 30,02 03:42 PM Code | Functions +------+------------------------------------------------+ | AD | ADD PAYROLL REQUISITION RECORD | | IS | INQUIRY/APPROVAL REQUISITION BY STATUS CODE | | IT | INQUIRY/APPROVAL REQUISITION BY TAX ID NUMBR | | IU | INQUIRY/APPROVAL REQUISITION BY USER ID | | ES | INQUIRY/UPDATE EMPLOYEE DETAIL BY STATUS | | ET | INQUIRY/UPDATE EMPLOYEE DETAIL BY TAX ID | | EU | INQUIRY/UPDATE EMPLOYEE DETAIL BY USER-ID | | SC | INITIATE SALARY CALCULATE PROCESS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: IS TAX-ID: STAT: USER OLO 0000 WARRANT DATE: WARRANT NUMBER:

Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP



2. Type M (Modify) next to the record to be modified and depress ENTER. PODQRIS ***** ON DEMAND PAYROLL ***** PODMR Dec 30,02 - INQUIRY/UPDATE SCREEN - 3:46 ACTION TAX ID SEQ ID STAT CD LAST NAME USER ID OLO ------ --------- ------ ------- ---------------------- -------------- ----- __ 111111111 1 ADD DOE ABC 9900 __ 999999999 1 ADD FOX NBC 9900 M 123456789 1 ADD SOMEBODY CBS 9900 *** End of Data *** Display Modify (PF5=flip)

3. The following message will appear in the upper right hand corner of the screen: “Enter

Changes”. Make the necessary corrections and then depress ENTER. Enter changes PODNRD PODNRD ***** ON DEMAND PAYROLL ***** PODMRD Dec 30,02 - PAYROLL REQUISITION - 8:35 AM FIRST NAME MARY MI E LAST NAME SOMEBODY OLO 4940 TAX ID 123-45-6789 TAX ID TYPE CODE S PAYCYCLE 03 YTD SOC SEC GR 25642.71 RET CD DP AD COMP CD AD COMP AMT #PRDS 1 YTD MED GR 25642.71 CNTY CD APPT CD 01 CONTR CAT CONTR HRS 80.00 PP 23 AU CLASS CD 0705 PAY FTE 1.000 PAY PER BEG / / PAY ORG 99145100000 PAY TO BEN? N TOT FTE 1.000 PAY PER END / / DEPT/DIV 99 / 00 TAKE INS? Y INS CODES: 01 - 01 - 1 11 REVOLVING FUND POSN ID 987654 ERN TP BEG RATE BEG HRS END RATE END HRS TP ROP PAY AMOUNT PAY ONE 9170 1085.61 72.00 1 977.05 PAY TWO PAY THREE PAY FOUR MISCELLANEOUS DEDUCTIONS-CODE AND AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT CODE AMOUNT 0103 11.50 ACCOUNT CODE 99101000128441004000001000000 ID 0000000000 STATUS ADD Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

E. INITIATING SALARY CALCULATE

1. The operator must select the SC (Salary Calculate) function from the On-Demand Payroll menu after the last payment requisition has been input and depress ENTER. Only those records added by that operator will be calculated. If there are multiple “adders” within an agency, each adding employee will have to initiate salary calculate for their records. The operator has not created a payment requisition record until Salary Calculate has been initiated.



***** ON DEMAND PAYROLL ***** PODMMENU Dec 30,02 04:03 PM | Code | Functions +------+------------------------------------------------+ | AD | ADD PAYROLL REQUISITION RECORD | | IS | INQUIRY/APPROVAL REQUISITION BY STATUS CODE | | IT | INQUIRY/APPROVAL REQUISITION BY TAX ID NUMBR | | IU | INQUIRY/APPROVAL REQUISITION BY USER ID | | ES | INQUIRY/UPDATE EMPLOYEE DETAIL BY STATUS | | ET | INQUIRY/UPDATE EMPLOYEE DETAIL BY TAX ID | | EU | INQUIRY/UPDATE EMPLOYEE DETAIL BY USER-ID | | SC | INITIATE SALARY CALCULATE PROCESS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: SC TAX-ID: STAT: USER OLO 0000 WARRANT DATE: WARRANT NUMBER: Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP 2. After depressing ENTER, the following screen (see below) will be displayed with the message:

“Salary Calculate Process Initiated”. Records cannot be modified after this process has been initiated. If errors are detected after the salary calculate process has been initiated, the approving employee must delete the record and the adding employee must subsequently re-add the record.

MORE Page 1 12/30/02 16:15:41 *************************************************** ** ON DEMAND PAYROLL ** ** SALARY CALCULATE PROCESS INITIATED ** ** PRESS ENTER TO CONTINUE ** ***************************************************

3. To continue, the operator must Depress ENTER. This will return you to the On-Demand main menu. Once the record has finished calculating the appropriate employee may approve the transaction.

F. REVIEWING RECORDS

1. It is suggested the user review records after they have completed the salary calculate process. The user may review gross and net salary calculations, error messages, employer costs and employee costs. For example, the employee cost window contains the amount to type the REVOLVING FUND CHECK for. To review the transaction, select ES, ET, or EU (Inquiry/Approval Employee Detail by…), and depress ENTER. The only difference in these screens is the order in which the information will be displayed.



***** ON DEMAND PAYROLL ***** PODMMENU Dec 30,02 04:03 PM | Code | Functions +------+------------------------------------------------+ | AD | ADD PAYROLL REQUISITION RECORD | | IS | INQUIRY/APPROVAL REQUISITION BY STATUS CODE | | IT | INQUIRY/APPROVAL REQUISITION BY TAX ID NUMBR | | IU | INQUIRY/APPROVAL REQUISITION BY USER ID | | ES | INQUIRY/UPDATE EMPLOYEE DETAIL BY STATUS | | ET | INQUIRY/UPDATE EMPLOYEE DETAIL BY TAX ID | | EU | INQUIRY/UPDATE EMPLOYEE DETAIL BY USER-ID | | SC | INITIATE SALARY CALCULATE PROCESS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: EU TAX-ID: STAT: USER OLO 0000 WARRANT DATE: WARRANT NUMBER:

2. The following screen will be displayed. To review a transaction, type “D” for display, in the

action field next to the record to be reviewed and depress ENTER. If there are several records to be reviewed, place a “D” next to each record and press enter. Once you have completed reviewing the first record, depress the F3 key to display the next selected record.

PODQRIS ***** ON DEMAND PAYROLL ***** PODMR Dec 30,02 - INQUIRY/UPDATE SCREEN - 3:46 ACTION TAX ID SEQ ID STAT CD LAST NAME USER ID OLO ------ --------- ------ ------- ---------------------- -------------- ----- D_ 111111111 1 PRO DOE ABC 9900 D_ 999999999 1 PRO FOX ABC 9900 D 123456789 1 PRO SOMEBODY ABC 9900 *** End of Data *** Display Modify (PF5=flip)



3. The Approval/Inquiry screen will appear. Depressing ENTER allows the user to cycle through windows containing the payment detail.

RECORD displayed successfully ***** ***** ON DEMAND PAYROLL ***** ***** PODMED

Dec 31,02 - ***** APPROVAL/INQUIRY ***** - 7:54 AM *ACTION (D,M) SOC SEC NO 123-45-6789 NAME MARY D SOMEBODY OLO 990000 PP 23 SEQ ID 6 TAX ID CODE S RET CD DP YTD SOC SEC GROSS YTD MEDI GROSS #PRDS 1 FTE 1.000 INS CODES PAYCYC PP BEG / /

PP END / / EARNINGS CODES CODE DESCRIPTION AMOUNT 9170 SALARY/WAGES 977.05 EMPLOYEE NET 584.32

ACCT CD 99101000128441004000001000000 STATUS : PRO DO NOT EFT: _ CHECK NUMBER: _______ ERROR WINDOW X EMPLOYER COST WINDOW X DEDUCTION WINDOW X REPORTABLE GROSS WINDOW X TRANSFER MENU Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-- CONFM HELP QUIT RETRN MAIN FLIP PREF

a. ERROR WINDOW: Error messages will be displayed in this window. Depressing enter once will open this window. Depressing enter a second time will close it.

RECORD displayed successfully ***** ***** ON DEMAND PAYROLL ***** ***** PODMED Dec 31,02 - ***** APPROVAL/INQUIRY ***** - 8:42 AM *ACTION (D,M) SOC SEC NO 123-45-6789 NAME MARY D SOMEBODY OLO 990000 PP 23 SEQ ID 6 TAX ID CODE S RET CD DP YTD SOC SEC GROSS YTD MEDI GROSS #PRDS 1 FTE 1.000 INS CODES PAYCYC PP BEG / / PP END / / EARNINGS CODES CODE DESCRIPTION AMOUNT 9170 SALARY/WAGES 977.05 EMPLOYEE NET 584.32 ACCT CD 99101000128441004000001000000 STATUS : PRO DO NOT EFT: _ CHECK NUMBER: _______ ERROR WINDOW X EMPLOYER COST WINDOW X DEDUCTION WINDOW X REPORTABLE GROSS WINDOW X ERROR THERE WERE NO ERRORS 4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-- IN FLIP PREF



b. EMPLOYER COST WINDOW: Displays the portion of the payment paid on behalf of the employee by the State. This includes, but is not limited to FICA, Medicare, Retirement, and state insurance benefits.

***** ***** ON DEMAND PAYROLL ***** ***** PODMED Dec 31,02 - ***** APPROVAL/INQUIRY ***** - 8:50 AM *ACTION (D,M) SOC SEC NO 123-45-6789 NAME MARY SOMEBODY OLO 990000 PP 23 SEQ ID 6 TAX ID CODE S RET CD DP YTD SOC SEC GROSS YTD MEDI GROSS #PRDS 1 FTE 1.000 INS CODES PAYCYC PP BEG / / PP END / / EARNINGS CODES CODE DESCRIPTION AMOUNT 9170 SALARY/WAGES 977.05 EMPLOYEE NET 584.32

EMPLOYER COSTS CODE DESCRIPTION AMOUNT CODE DESCRIPTION AMOUNT AMOUNT 907 ST HLTH EMPR 225.17 923 PRETAX ADM ER 2.81 908 ST LIFE EMPR 1.22

902 FL RETIR EMPR 89.01 901 SOC SEC EMPR 56.20

922 MEDICARE EMPR 25.79 923 PRETAX ADM ER 2.81

c. DEDUCTION WINDOW: Displays the employee’s deductions. This includes, but is not

limited to FICA, Medicare, withholding tax and miscellaneous deductions. When appropriate, a revolving fund deduction code and the amount to type the check for will be displayed here (see second deduction window).


DEDUCTIONS CODE AMOUNT DESCRIPTION CODE AMOUNT DESCRIPTION 44 0.36 PTB ST LIF FT 103 11.50 PTB ST EN VIS 49 66.81 PTB ST HEL FT X 60 56.19 SOC SEC EMPEE 62 13.14 MEDICARE EMPE 50 244.73 FED INC TX WH 11--PF12---



* It is suggested that a copy of the following deduction screen be given to the person(s) responsible for preparing revolving fund checks. This screen shows the amount for which the revolving fund check needs to be written.


DEDUCTIONS CODE AMOUNT DESCRIPTION CODE AMOUNT DESCRIPTION 44 0.36 PTB ST LIF FT 899 584.32 TRAINING REV FD 103 11.50 PTB ST EN VIS 49 66.81 PTB ST HEL FT X 60 56.19 SOC SEC EMPEE 62 13.14 MEDICARE EMPE 50 244.73 FED INC TX WH 11--PF12--- d. REPORTABLE GROSS WINDOW: This window displays the reportable grosses for the

payment. Agencies commonly use the Social Security, Medicare and Retirement Grosses presented here.


REPORTABLE GROSSES CODE DESCRIPTION AMOUNT 00 100 SOC SEC GROSS 898.38 NUMBER: _______ ERROR WINDOW _ 150 MEDI GROSS 898.38 INDOW _ REPORTABLE GROSS WINDOW X 200 RETIREMNT GRS 977.05 300 W2 GROSS 898.38 450 SUP W/H TX GR 898.38 -PF6---PF7---PF8---PF9---PF10--PF11--PF12--- PREF

P

4. Once the user has cycled through the various windows, they may tab back to any window, place an “X” in that window field and depress ENTER to view the window again.



G. APPROVING AND/OR DELETING ON-DEMAND RECORDS: 1. Once the salary calculate process has completed, employees with modify (approval) access may

either approve or delete On-Demand Payroll requisition records. Type ES, ET, or EU in the CODE field on the On-Demand Main Menu screen and depress ENTER.

***** ON DEMAND PAYROLL ***** PODMMENU Dec 31,02 10:16 AM Code | Functions +------+------------------------------------------------+ | AD | ADD PAYROLL REQUISITION RECORD | | IS | INQUIRY/APPROVAL REQUISITION BY STATUS CODE | | IT | INQUIRY/APPROVAL REQUISITION BY TAX ID NUMBR | | IU | INQUIRY/APPROVAL REQUISITION BY USER ID | | ES | INQUIRY/UPDATE EMPLOYEE DETAIL BY STATUS | | ET | INQUIRY/UPDATE EMPLOYEE DETAIL BY TAX ID | | EU | INQUIRY/UPDATE EMPLOYEE DETAIL BY USER-ID | | SC | INITIATE SALARY CALCULATE PROCESS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: EU TAX-ID: STAT: USER OLO WARRANT DATE: WARRANT NUMBER: Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

2. After depressing ENTER, the following screen will be displayed. Type “M” for modify next to

each record to be approved or deleted and depress ENTER. PODQEEU ***** ON DEMAND PAYROLL ***** PODMRQ Dec 31,02 - INQUIRY/APPROVAL SCREEN - 10:18 AM USER ENTER ACTION TAX ID SEQ ID STAT LAST NAME ID OLO ------ --------- ------ ------ --------------------- ------- ----- M_ 123456789 1 PRO SOMEBODY ABC 9900 *** End of Data *** Display Modify (PF5=flip)

3. After depressing ENTER, the following screen will be displayed. To approve the record you

must type “APR” in the STATUS field. To create a paper warrant type X in the “DO NOT EFT:” field. If a revolving fund check has been issued, it will be necessary to input the revolving fund check number in the “CHECK NUMBER:” field as part of the approval process. After entering all required data depress ENTER to complete the approval of the record. To delete the record, type “DEL” for delete in the status field and depress ENTER.



* If a revolving fund check was issued, the approver will need the revolving fund check number to approve the record. It is suggested that either the check or a copy of the check be given to the person approving the On-Demand transaction. To approve the revolving fund transaction, input “APR” in the STATUS field and input the revolving fund check number in the CHECK NUMBER field and depress ENTER. Agencies should ensure that the appropriate check number is entered for revolving fund payments.

Enter changes ***** ***** ON DEMAND PAYROLL ***** ***** PODMED Dec 31,02 - ***** APPROVAL/INQUIRY ***** - 10:22 AM *ACTION (D,M) M SOC SEC NO 123-45-6789 NAME MARY D SOMEBODY OLO 990000 PP 23 SEQ ID 6 TAX ID CODE S RET CD DP YTD SOC SEC GROSS YTD MEDI GROSS #PRDS 1 FTE 1.000 INS CODES PAYCYC PP BEG / / PP END / / EARNINGS CODES CODE DESCRIPTION AMOUNT 9170 SALARY/WAGES 977.05 EMPLOYEE NET 584.32 ACCT CD 99101000128441004000001000000 STATUS : APR DO NOT EFT: _ CHECK NUMBER: _______ ERROR WINDOW _ EMPLOYER COST WINDOW _ DEDUCTION WINDOW _ REPORTABLE GROSS WINDOW _ TRANSFER MENU Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

4. If after approving the record, the status changes to BOS, email the Senior Professional

Accountant who supervises Payroll Processing, the Senior Management Analyst II in Payroll Processing, the other Senior Professional Accountant in Payroll Processing and the Financial Administrator over Payroll Processing at BOSP to request the approval of the record(s). The BOS status indicates the record has a deduction code or earnings code that requires BOSP approval.



Enter changes ***** ***** ON DEMAND PAYROLL ***** ***** PODMED Dec 31,02 - ***** APPROVAL/INQUIRY ***** - 10:22 AM *ACTION (D,M) M SOC SEC NO 123-45-6789 NAME MARY D SOMEBODY OLO 990000 PP 23 SEQ ID 6 TAX ID CODE S RET CD DP YTD SOC SEC GROSS YTD MEDI GROSS #PRDS 1 FTE 1.000 INS CODES PAYCYC PP BEG / / PP END / / EARNINGS CODES CODE DESCRIPTION AMOUNT 9170 SALARY/WAGES 977.05 EMPLOYEE NET 584.32 ACCT CD 99101000128441004000001000000 STATUS : BOS DO NOT EFT: _ CHECK NUMBER: _______ ERROR WINDOW _ EMPLOYER COST WINDOW _ DEDUCTION WINDOW _ REPORTABLE GROSS WINDOW _ TRANSFER MENU Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

5. Record Status: a. ADD: Designates that the record has been added but not processed through

salary calculate. If necessary, the operator can edit the record at this point.

b. PRO: Designates that the record has been processed through Salary Calculate. If it is necessary to modify the record, it will have to be deleted and added again.

c. DEL: Indicates that the record has been marked for deletion during nightly

processing. This status can be changed until 5:00 pm when the records are pulled for processing.

d. PUL: Indicates that the record has been pulled for processing. This is usually seen when a problem has caused the system to blow-up or the system is extremely slow. This status cannot be changed.

e. APR: Designates that the record has been agency approved. This status can be

changed until 5:00 pm when the records are pulled for processing.

f. BOS: Indicates that the record has been agency approved and requires BOSP approval for final processing.

PAYROLL PROCESSING REVOLVING FUNDS


A. OVERVIEW:

Pursuant to Florida Administrative Code 69I-31.226, agencies may disburse wage payments from a Revolving Fund. Prior to using the Revolving Fund for wage payments, the agencies must ensure that the fund is established and obtain written approval from BOSP for using the Revolving Fund.

B. REQUIRED DOCUMENTATION:

The following documentation must be submitted to receive approval from BOSP.

1. A written request for approval to make wage payments from a revolving fund.

2. A copy of the Revolving Fund approval document received from the Bureau of Accounting, Department of Financial Services.

3. A copy of the agency's policy regarding wage payments from a Revolving Fund which must include the following language:

a. Will be used only for emergencies for regular wage payments.

b. Will not be used to pay overtime or other supplemental compensation.

c. Will not be used to pay wages in advance of the regularly scheduled payroll date.

d. Will not be used to pay an additional amount due an employee as part of a regular wage payment that has been made unless the amount is greater than twenty percent (20%) of the total wages that were due.

e. Will not be used to pay an employee when a regular salary payment was issued but is in error because the employee was on leave without pay which caused the amount of the payment to be in excess of the wages due.

C. BOSP APPROVAL:

1. The BOSP Bureau Chief will notify the Agency in writing when the Revolving Fund is approved for wage payments.

2. BOSP will assign and notify the agency of the miscellaneous deduction code to be used to reimburse the revolving fund from which wage payments were made.

D. REVOLVING FUND PROCEDURES:

Agencies must use the On-Demand Payroll system to calculate and reimburse the revolving fund wage payments. Agencies must reimburse all revolving fund payments in the year of issuance. Please see Volume IV, Section 11 for processing procedures.

E. MAINTENANCE OF REVOLVING FUND:

1. An agency may not change the purpose and uses of a revolving fund without prior approval of the Chief Financial Officer’s office.

2. Funds must not be established or increased in amount unless approved by the Bureau of Accounting.

3. The agency must report revolving funds no longer needed to the office of the Chief Financial Officer, Bureau of Accounting and Bureau of State Payrolls.

PAYROLL PROCESSING BACKPAY/ SETTLEMENT/ RETROACTIVE PAY/ MANUAL PAYROLL



Section 17.03, F.S., charges the Chief Financial Officer with the responsibility to "examine, audit, and settle all accounts, claims, and demands, whatsoever, against the State, arising under any law or resolution of the Legislature, and issue a warrant directing the payment out of the State Treasury such amount as he or she allows thereon." Therefore, an agency must submit any proposed settlement agreement to the Chief Financial Officer for approval prior to execution, or in the alternative, an agency may execute a provisional settlement agreement, which under its terms will become effective only upon the Chief Financial Officer's subsequent approval. Refer to Comptroller's Memorandum No. 4 (1987-1988) and No. 14 (1993-1994). Section 110.1165, F.S. states that the "time limit to file any action to recover compensation, including, but not limited to, salaries, wages, overtime pay, fringe benefits, or damages or penalties relating to errors in such compensation from, by, or on behalf of a state officer or employee is 2 years from the date of the alleged error in payment of such compensation."

If the claim is a result of an employee/employer relationship (i.e. as a result of employment with a State Agency) the settlement package must be manually prepared and submitted to the BOSP. Refer to Section “C”, “Required Documentation”, to determine which documents must be submitted for each settlement agreement. This is required for the payment of Backpay, Backpay under a Florida Statute, Settlements and certain Retroactive Wage Payments. When a Backpay, Settlement or Retroactive payment involves payments to a group of employees, the agency should contact BOSP for instructions concerning the method for providing settlement payment information and processing. Requests for payment of employee/employer back pay/settlements have no scheduled submission date and payments are processed following receipt of all necessary documents. BOSP will prepare all voucher schedules and journal transactions associated with the manual payroll and interest payment for employee/employer agreements. If attorney’s fees are to be paid, the agency must create the voucher. Interest is only paid when it is part of the agreement that has been signed by all interested parties. The Chief Financial Officer is required under Section 55.03(1), Florida Statutes (F.S.), to set, each December 1, the rate of interest that shall be payable on judgments and decrees for the year beginning the following January 1 (4.75% for 2013). Sections 215.422(3)(b), 337.141(3) and 687.01, F.S., require use of the interest rate established in Section 55.03(1), F.S.

B. DEFINITIONS:

1. Backpay under a Statute: Backpay under a Statute is defined as those payment requests resulting from backpay awarded by a court or government agency to enforce a federal or state statute protecting an employee's right to employment or wages. This includes litigation actions and settlement agreements or agency directives that are resolved out of court and not under a court decree or order. A backpay can be attributed to specific pay periods and is subject to retirement contribution, if applicable, at the rate it would have been paid at had the original action not occurred.





2. Lump Sum Settlement Agreements: A lump sum settlement agreement is defined as an agreement obligating the State or a State Agency to expend State Funds to discharge a debt due a person or group of persons when the amount owed is in dispute. It is not attributable to specific pay periods and is NOT subject to retirement.

3. Retroactive Payment: A Retroactive Payment is defined as those payments resulting from an

underpayment to an employee. The amount can be definitely identified by using time sheets, on-call sheets, etc. This amount must not be in dispute. If the underpayment is $100 or less per pay period for a monthly agency or $50 or less per pay period for a biweekly agency, and in the same retirement year, it may be processed via the On Demand system but documentation may be requested by BOSP before approval of the payment is allowed. An email to the BOSP staff to approve the On Demand is required along with a brief statement about how the underpayment occurred. Underpayments of regular wages or overtime must be earnings code 9130 with the pay cycle being 3 or 4. There also must be one On Demand for each pay period owed.

4. Dual Employment Settlement Agreements: These settlement agreements are the direct result

of a Fair Labor Standards Act (FLSA) violation. Under FLSA, agencies are required to pay overtime to certain classifications of employees. On July 22, 1999, the Division of Human Resource Management (HRM) issued a memo stating that all agencies within the state personnel system are considered to be a single employer for determining overtime.

a. Agencies owing monies to an employee should work together to determine the amount of

overtime each agency owes to the employee. One agency should take the lead on preparing the documentation required to make these payments. The lead agency must include a memo from the other agency(ies) owing monies to the employee with the account codes to charge. BOSP will not accept separate submissions from each agency. All documentation should be sent to the BOSP at one time.

C. REQUIRED DOCUMENTATION:

1. Settlement Check-Off Sheet: DFS-A3-1905

All requests that are submitted for a backpay, settlement or retroactive payment must include a Settlement Check-Off Sheet. The agency shall ascertain that all applicable items appearing on the check-off sheet are supplied to the Bureau of State Payrolls by placing an "X" in the space on the applicable line. Other information submitted with the payment request may be added to the form as needed.

2. Manual Payroll Register: DFS-A3-1909 For each payment request, a Manual Payroll Register must be completed in its entirety to reflect an employee's gross salary charge to net salary. All fields affecting an employee's master record must be completed (i.e. FLAIR account code, FLAIR org code, social security number, name, marital status, number of exemptions, retirement code, object code, pay cycle, and type of payment). Miscellaneous deductions will not be deducted, except for collections (i.e. garnishments, child support, etc.) the employee may have owed and still owes for the pay periods specified. Any other exceptions must be approved prior to submitting the payment request. Deferred Compensation will not be deducted.





a. Hours to pay – Enter the number of hours for the payment. b. Retirement/ORP - Retirement contributions are calculated using Gross Salary times the rates applicable to each retirement code. c. Net Salary - Gross salary, less withholding, social security and Medicare taxes and other payroll deductions when applicable. NOTE: Refer to Volume IV, Section 3 for calculation of taxes. All other fields can be completed using the Definition Dictionary or the information below.

For payments encompassing multiple pay periods, such as Backpay under a Statute or Retroactive salary payments, the manual payroll register should show a total of what is being paid per the RETROACTIVE PAYMENT SCHEDULE. A deduction for reimbursement of Unemployment Compensation will be taken if applicable.

3. Letter or Document Initiating Claim & Authority to Pay: A copy of the all documentation from the origin of the claim against the state must be included. This includes a copy of the letter of dismissal, if applicable, as well as subsequent documents filed by the employee. A complete copy of the court order, settlement agreement, reinstatement order, or other legally binding order must be included with the request. Reinstatement orders from the Public Employees Relations Commission, Equal Employment Opportunity Commission etc. should include the case history, opinion and order stipulating the resolution of each award. Manual payroll requests for retroactive payments and other salary payments should include the payment requisitions and a copy of the supporting documentation authorizing payment.

4. Letter to the Bureau of State Payrolls: Each payment request must include a letter addressed to the Bureau of State Payrolls requesting

that the BOSP prepare a manual payroll. The letter should include an explanation of why the settlement is in the best interest of the state and a brief summary of why the agency is requesting this payment. This letter must include at least one contact, with phone number and email address provided.

5. Retroactive Payment Schedule-Manual Payroll Register: DFS-A3-1906

Follow the instructions on the spreadsheet. Retirement contributions are calculated using the rates applicable at the time of each pay period warrant date. Annual Leave and Sick Leave deducted are to be restored to the employee’s account. The BOSP will reclassify them as regular wages. The schedule is prepared pay period by pay period for the term of the reinstatement or Back Pay, showing the calculation of gross pay. Where applicable, interim earnings will reduce the payments awarded as well as leave payment buy backs and unemployment compensation benefits received.

6. FLSA Dual Employment Settlements: DFS-A3-1907

Follow the instructions on the spreadsheet. Retirement contributions are calculated using the rates applicable at the time of each pay period warrant date. The schedule is prepared week by week with some weeks having the same warrant date.





7. Interim Earnings /Unemployment Compensation Benefits : DFS-A3-1908

An interim earnings statement from the employee, including the amount and source of wages received during the period covered by the agreement. An Unemployment Compensation Statement is from the UC Office and details the amount(s) received by the employee. This form is required for backpays and reinstatements.

8. Payroll Certification: DFS-A3-1900

A properly signed and dated Payroll Certification, Form DFS-A3-1900, must be included with each request. This must be properly completed and signed by an employee whose signature is on a current "Authorization Signature Form" on file with BOSP.

9. Dual Employment Required Documentation:

All requests for Dual Employment retroactive overtime payments must include all the documentation required for any Back Pay/Settlement in addition to the following: a. A letter from at least one of the agencies involved with paying the dual employment

overtime. The letter should describe the reason this settlement is being issued to the employee. The letter should state which agencies the employee worked for during his/her time of dual employment and who the contact person is at the other agency.

b. The DFS-A3-1906 is not required. A completed DFS-A3-1907 is required. Both a signed

hard copy and an electronic copy of this form are required. It is very important to note that the preparing agency must read the instruction's page of the payment schedule before attempting to complete the spreadsheet.

c. If the agency is being directed to make these payments to the employee by the U.S.

Department of Labor, a copy of the letter from them must be supplied.

D. HISTORICAL RETIREMENT RATES HISTORY OF RETIREMENT RATES

RETIREMENT CODE MEMBERS EMPLOYER

TOTAL CONTRIBUTION

RETIREMENT DESCRIPTION

EFFECTIVEDATE

AA 6.00% 11.10% 17.10% SCOERS Division A 07/01/01 6.00% 11.19% 17.19% 07/01/13

AD 4.00% 9.10% 13.10% SCOERS Division B – PRE 1958 07/01/01 4.00% 9.19% 13.19% 07/01/13

AE 4.00% 9.10% 13.10% SCOERS Division B – 1958-1963 07/01/01 4.00% 9.19% 13.19% 07/01/13

AF 4.00% 9.10% 13.10% SCOERS Division B - POST

1963 07/01/01 4.00% 9.19% 13.19% 07/01/13

DE 0.00% 1.11% 1.11% Post-Drop Elected Official-FRS 08/01/02 0.00% 8.21% 8.21% 07/01/2013

DF 0.00% 1.11% 1.11% Post-Drop Elected Official-

SCOERS Plan A 08/01/02








HISTORY OF RETIREMENT RATES RETIREMENT

CODE MEMBERS EMPLOYERTOTAL

CONTRIBUTION RETIREMENT DESCRIPTION

EFFECTIVEDATE

0.00% 8.21% 8.21% 07/01/13

DG 0.00% 1.11% 1.11% Post-DROP Elected Official-

SCOERS PLAN B 08/01/02 0.00% 8.21% 8.21% 07/01/13

DH 0.00% 1.11% 1.11% Post-DROP Elected Official-

Teachers RET 08/01/02 0.00% 8.21% 8.21% 07/01/13

DP 0.00% 12.50% 12.50% Drop From FRS 01/07/00 0.00% 12.67% 12.67% 07/01/01 0.00% 9.11% 9.11% 07/01/02 0.00% 9.33% 9.33% 07/01/05 0.00% 10.91% 10.91% 07/01/06 0.00% 12.25% 12.25% 07/01/10 0.00% 4.42% 4.42% 07/01/11 0.00% 5.44% 5.44% 07/01/12 0.00% 12.84% 12.84% 07/01/13

DR 0.00% 12.50% 12.50% Drop From SCOERS, Plan A 01/07/00 0.00% 12.67% 12.67% 07/01/01 0.00% 9.11% 9.11% 07/01/02 0.00% 9.33% 9.33% 07/01/05 0.00% 10.91% 10.91% 07/01/06 0.00% 12.25% 12.25% 07/01/10 0.00% 4.42% 4.42% 07/01/11 0.00% 5.44% 5.44% 07/01/12 0.00% 12.84% 12.84% 07/01/13

DS 0.00% 12.50% 12.50% Drop From SCOERS, Plan B 01/07/00 0.00% 12.67% 12.67% 07/01/01 0.00% 9.11% 9.11% 07/01/02 0.00% 9.33% 9.33% 07/01/05 0.00% 10.91% 10.91% 07/01/06 0.00% 12.25% 12.25% 07/01/10 0.00% 4.42% 4.42% 07/01/11 0.00% 5.44% 5.44% 07/01/12 0.00% 12.84% 12.84% 07/01/13

DT 0.00% 12.50% 12.50% Drop From Teachers Retirement 01/07/00 0.00% 12.67% 12.67% 07/01/01 0.00% 9.11% 9.11% 07/01/02 0.00% 9.33% 9.33% 07/01/05 0.00% 10.91% 10.91% 07/01/06 0.00% 12.25% 12.25% 07/01/10 0.00% 4.42% 4.42% 07/01/11 0.00% 5.44% 5.44% 07/01/12 0.00% 12.84% 12.84% 07/01/13

HA 0.00% 9.15% 9.15% Florida Retirement Regular Member

07/01/00 0.00% 7.30% 7.30% 07/01/01 0.00% 5.76% 5.76% 07/01/02 0.00% 7.39% 7.39% 07/01/03 0.00% 7.83% 7.83% 07/01/05 0.00% 9.85% 9.85% 07/01/06 0.00% 10.77% 10.77% 07/01/10






EFFECTIVEDATE

3.00% 4.91% 7.91% 07/01/11 3.00% 5.18% 8.18% 07/01/12 3.00% 6.95% 9.95% 07/01/13

HB 0.00% 20.29% 20.29% Florida Retirement Special Risk Member

07/01/00 0.00% 18.44% 18.44% 07/01/01 0.00% 16.01% 16.01% 07/01/02 0.00% 18.53% 18.53% 07/01/03 0.00% 20.92% 20.92% 07/01/06 0.00% 23.25% 23.25% 07/01/10 3.00% 14.10% 17.10% 07/01/11 3.00% 14.90% 17.90% 07/01/12 3.00% 19.06% 22.06% 07/01/13

HC 0.00% 20.42% 20.42% Judges and Justices 07/01/00 0.00% 18.56% 18.56% 07/01/01 0.00% 15.86% 15.86% 07/01/02 0.00% 18.65% 18.65% 07/01/03 0.00% 19.56% 19.56% 07/01/06 0.00% 21.79% 21.79% 07/01/10 3.00% 11.69% 14.69% 07/01/11 3.00% 11.93% 14.93% 07/01/12 3.00% 28.28% 31.28% 07/01/13

HD 0.00% 9.15% 9.15% F1/J1 Visa or Vow of Poverty – Regular Member

07/01/00 0.00% 7.30% 7.30% 07/01/01 0.00% 5.76% 5.76% 07/01/02 0.00% 7.39% 7.39% 07/01/03 0.00% 7.83% 7.83% 07/01/05 0.00% 9.85% 9.85% 07/01/06 0.00% 10.77% 10.77% 07/01/10 3.00% 4.91% 7.91% 07/01/11 3.00% 5.18% 8.18% 07/01/12 3.00% 6.95% 9.95% 07/01/13

HE 0.00% 14.25% 14.25% Florida Legislators 07/01/00 0.00% 12.40% 12.40% 07/01/01 0.00% 9.41% 9.41% 07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

HF 0.00% 20.29% 20.29% F1/J1 Visa or Vow of Poverty – Special Risk

07/01/00 0.00% 18.44% 18.44% 07/01/01 0.00% 16.01% 16.01% 07/01/02 0.00% 18.53% 18.53% 07/01/03 0.00% 20.92% 20.92% 07/01/06 0.00% 23.25% 23.25% 07/01/10 3.00% 14.10% 17.10% 07/01/11 3.00% 14.90% 17.90% 07/01/12 3.00% 19.06% 22.06% 07/01/13

HG 0.00% 14.25% 14.25% Governor, LT. Governor, Cabinet 07/01/00






EFFECTIVEDATE

0.00% 12.40% 12.40% Members 07/01/01 0.00% 9.41% 9.41% 07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

HH 0.00% 14.25% 14.25% State Attorneys, Public Defenders 07/01/00 0.00% 12.40% 12.40% 07/01/01 0.00% 9.41% 9.41% 07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

HJ 0.00% 11.68% 11.68% Special Risk Administrative Support

07/01/00 0.00% 9.83% 9.83% 07/01/01 0.00% 6.56% 6.56% 07/01/02 0.00% 9.92% 9.92% 07/01/03 0.00% 12.55% 12.55% 07/01/06 0.00% 13.24% 13.24% 07/01/10 3.00% 6.04% 9.04% 07/01/11 3.00% 5.91% 8.91% 07/01/12 3.00% 35.96% 38.96% 07/01/13

HM 0.00% 11.13% 11.13% Senior Management Service 07/01/00 0.00% 9.28% 9.28% 07/01/01 0.00% 6.06% 6.06% 07/01/02 0.00% 9.37% 9.37% 07/01/03 0.00% 10.45% 10.45% 07/01/05 0.00% 13.12% 13.12% 07/01/06 0.00% 14.57% 14.57% 07/01/10 3.00% 6.27% 9.27% 07/01/11 3.00% 6.30% 9.30% 07/01/12 3.00% 18.31% 21.31% 07/01/13

HP 0.00% 11.13% 11.13% Active ESCOC Electing SMS Coverage

07/01/00 0.00% 9.28% 9.28% 07/01/01 0.00% 6.06% 6.06% 07/01/02 0.00% 9.37% 9.37% 07/01/03 0.00% 10.45% 10.45% 07/01/05 0.00% 13.12% 13.12% 07/01/06 0.00% 14.57% 14.57% 07/01/10 3.00% 6.27% 9.27% 07/01/11 3.00% 6.30% 9.30% 07/11/12 3.00% 18.31% 21.31% 07/01/13

IA 4.80% 9.90% 14.70% Teachers Retirement Plan A 07/01/01 IE 6.25% 11.35% 17.60% Teachers Retirement Plan E 07/01/01 6.25% 11.44% 17.69% 07/01/13

IQ 6.25% 10.90% 17.15% Teachers Retirement w/UC Civ. 05/01/95






EFFECTIVEDATE

LF 0.00% 0.00% 0.00% CJIP with FICA 01/01/89 LN 0.00% 0.00% 0.00% CJIP without FICA 01/01/89 MA 0.00% 0.00% 0.00% FICA Only, No Retirement 12/16/05 NA 0.00% 0.00% 0.00% No Retirement, No FICA 01/01/89 NF 0.00% 6.96% IFAS Annuity with US Civil

Service Retirement 07/01/01

0.00% 13.83% 07/01/03 0.00% 20.23% 07/01/05

NJ 7.00% 0.00% City of Jacksonville Retirement 10/01/00 8.00% 0.00% 09/13/05

NK 7.40% 8.51% US Civil Service Retirement 01/01/00 7.50% 8.51% 01/01/01 7.00% 8.51% 02/02/01 7.00% 7.50% 10/01/02 7.00% 7.00% 01/07/03

OM 0.00% 12.49% 12.49% Optional Annuity Program for SMS

07/01/00 3.00% 9.49% 12.49% 07/01/11 3.00% 6.59% 9.59% 07/01/12 3.00% 18.54% 21.54% 07/01/13

ON 0.00% 10.43% 10.43% OPTIONAL RET PLAN FOR SUS - F1/J1 VISAS

07/01/00 0.00% 10.43% 10.43% 07/01/01

0.00% 403b 10.32% 10.32% 07/01/01

0.00% 10.43% 10.43% 07/01/02

0.00% 403b 10.42% 10.42% 07/01/02

3.00% 7.92% 10.92% 07/01/11

3.00% 403b 7.42% 10.42% 07/01/11

3.00% 5.64% 8.64% 07/01/12

3.00% 403.b 5.14% 8.14% 07/01/12

3.00% 7.34% 10.34% 07/01/13

3.00% 403.b 5.14% 8.14% 07/01/13

OP 0.00% 10.43% 10.43% Optional Retirement Program for SUS

07/01/00 0.00% 10.43% 10.43% 07/01/01

0.00% 403b 10.32% 10.32% 07/01/01

0.00% 10.43% 10.43% 07/01/02

0.00% 403b 10.42% 10.42% 07/01/02

3.00% 7.43% 10.43% 07/01/11

3.00% 403b 7.42% 10.42% 07/01/11

3.00% 5.64% 8.64% 07/01/12

3.00% 403.b 5.14% 8.14% 07/01/12

3.00% 7.34% 10.34% 07/01/13

3.00% 403.b 5.14% 8.14% 07/01/13






EFFECTIVEDATE

OR 0.00% 12.49% 12.49% Renewed Membership SMS - OAP

07/01/00 3.00% 9.49% 12.49% 07/01/11 3.00% 6.59% 9.59% 07/01/12 3.00% 18.54% 21.54% 07/01/13

OS 0.00% 10.43% 10.43% Re-Employed Optional Retirement Program

01/18/08

0.00% 403b 10.42% 10.42% 01/18/08

3.00% 7.43% 10.43% 07/01/11

3.00% 403b 7.42% 10.42% 07/01/11

3.00% 5.64% 8.64% 07/01/12

3.00% 403b 5.14% 8.14% 07/01/12

3.00% 7.34% 10.34% 07/01/13

3.00% 403b 5.14% 8.14% 07/01/13

PA 0.00% 5.76% 5.76% PEORP – Regular Member 07/01/02 0.00% 7.39% 7.39% 07/01/03 0.00% 7.83% 7.83% 07/01/05 0.00% 9.85% 9.85% 07/01/06 0.00% 10.77% 10.77% 07/01/10 3.00% 4.91% 7.91% 07/01/11 3.00% 5.18% 8.18% 07/01/12 3.00% 6.95% 9.95% 07/01/13

PB 0.00% 16.01% 16.01% PEORP – Special Risk 07/01/02 0.00% 18.53% 18.53% 07/01/03 0.00% 20.92% 20.92% 07/01/06 0.00% 23.25% 23.25% 07/01/10 3.00% 14.10% 17.10% 07/01/11 3.00% 14.90% 17.90% 07/01/12 3.00% 19.06% 22.06% 07/01/13

PC 0.00% 15.86% 15.86% PEORP – Judges 07/01/02 0.00% 18.65% 18.65% 07/01/03 0.00% 19.56% 19.56% 07/01/06 0.00% 21.79% 21.79% 07/01/10 3.00% 11.69% 14.69% 07/01/11 3.00% 11.93% 14.93% 07/01/12 3.00% 28.28% 31.28% 07/01/13

PD 0.00% 5.76% 5.76% PEORP – Regular Member – F1/J1 VISA

07/01/02 0.00% 7.39% 7.39% 07/01/03 0.00% 7.83% 7.83% 07/01/05 0.00% 9.85% 9.85% 07/01/06 0.00% 10.77% 10.77% 07/01/10 3.00% 4.91% 7.91% 07/01/11 3.00% 5.18% 8.18% 07/01/12 3.00% 6.95% 9.95% 07/01/13

PE 0.00% 9.41% 9.41% PEORP – Florida Legislators 07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06






EFFECTIVEDATE

0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

PF 0.00% 16.01% 16.01% PEORP – Special Risk – F1/J1 VISA

07/01/02 0.00% 18.53% 18.53% 07/01/03 0.00% 20.92% 20.92% 07/01/06 0.00% 23.25% 23.25% 07/01/10 3.00% 14.10% 17.10% 07/01/11 3.00% 14.90% 17.90% 07/01/12 3.00% 19.06% 22.06% 07/01/13

PG 0.00% 9.41% 9.41% PEORP – Gov., Lt. Gov. and Cabinet

07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

PH 0.00% 9.41% 9.41% PEORP – St Attorneys & Pub Defenders

07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

PJ 0.00% 6.56% 6.56% PEORP – Special Risk Admin. Support

07/01/02 0.00% 9.92% 9.92% 07/01/03 0.00% 12.55% 12.55% 07/01/06 0.00% 13.24% 13.24% 07/01/10 3.00% 6.04% 9.04% 07/01/11 3.00% 5.91% 8.91% 07/01/12 3.00% 35.96% 38.96% 07/01/13

PM 0.00% 6.06% 6.06% PEORP – Senior Management Service

07/01/02 0.00% 9.37% 9.37% 07/01/03 0.00% 10.45% 10.45% 07/01/05 0.00% 13.12% 13.12% 07/01/06 0.00% 14.57% 14.57% 07/01/10 3.00% 6.27% 9.27% 07/01/11 3.00% 6.30% 9.30% 07/01/12 3.00% 18.31% 21.31% 07/01/13

QA 0.00% 5.76% 5.76% Renewed PEORP – Regular Member

07/01/02 0.00% 7.39% 7.39% 07/01/03 0.00% 7.83% 7.83% 07/01/05 0.00% 9.85% 9.85% 07/01/06 0.00% 10.77% 10.77% 07/01/10 3.00% 4.91% 7.91% 07/01/11 3.00% 5.18% 8.18% 07/01/12

3.00% 6.95% 9.95% 07/01/13

QC 0.00% 15.86% 15.86% Renewed PEORP – Judges 07/01/02






EFFECTIVEDATE

0.00% 18.65% 18.65% 07/01/03 0.00% 19.56% 19.56% 07/01/06 0.00% 21.79% 21.79% 07/01/10 3.00% 11.69% 14.69% 07/01/11 3.00% 11.93% 14.93% 07/01/12 3.00% 28.28% 31.28% 07/01/13

QE 0.00% 9.41% 9.41% Renewed PEORP – Fla. Legislators

07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

QG 0.00% 9.41% 9.41% Renewed PEORP – Gov., Lt. Gov. and Cabinet

07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

QH 0.00% 9.41% 9.41% Renewed PEORP – St Attorneys & Pub Defenders

07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

QM 0.00% 6.06% 6.06% Renewed PEORP – Senior Management Service

07/01/02 0.00% 9.37% 9.37% 07/01/03 0.00% 10.45% 10.45% 07/01/05 0.00% 13.12% 13.12% 07/01/06 0.00% 14.57% 14.57% 07/01/10 3.00% 6.27% 9.27% 07/01/11 3.00% 6.30% 9.30% 07/01/12 3.00% 18.31% 21.31% 07/01/13

QP 0.00% 6.06% 6.06% Renewed PEORP – SMS EOC 07/01/02 0.00% 9.37% 9.37% 07/01/03 0.00% 10.45% 10.45% 07/01/05 0.00% 13.12% 13.12% 07/01/06 0.00% 14.57% 14.57% 07/01/10 3.00% 6.27% 9.27% 07/01/11 3.00% 6.30% 9.30% 07/01/12 3.00% 18.31% 21.31% 07/01/13

RA 0.00% 9.15% 9.15% Reemployed Retiree - Regular Member

07/01/00 0.00% 7.30% 7.30% 07/01/01 0.00% 5.76% 5.76% 07/01/02 0.00% 7.39% 7.39% 07/01/03 0.00% 7.83% 7.83% 07/01/05 0.00% 9.85% 9.85% 07/01/06






EFFECTIVEDATE

0.00% 10.77% 10.77% 07/01/10 3.00% 4.91% 7.91% 07/01/11 3.00% 5.18% 8.18% 07/01/12 3.00% 6.95% 9.95% 07/01/13

RC 0.00% 20.42% 20.42% Reemployed Retiree - Judicial Member

07/01/00 0.00% 18.56% 18.56% 07/01/01 0.00% 15.86% 15.86% 07/01/02 0.00% 18.65% 18.65% 07/01/03 0.00% 19.56% 19.56% 07/01/06 0.00% 21.79% 21.79% 07/01/10 3.00% 11.69% 14.69% 07/01/11 3.00% 11.93% 14.93% 07/01/12 3.00% 28.28% 31.28% 07/01/13

RE 0.00% 14.25% 14.25% Reemployed Retiree - Legislators 07/01/00 0.00% 12.40% 12.40% 07/01/01 0.00% 9.41% 9.41% 07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

RG 0.00% 14.25% 14.25% Reemployed Retiree - GOV/LT.GOV/Cabinet

07/01/00 0.00% 12.40% 12.40% 07/01/01 0.00% 9.41% 9.41% 07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

RH 0.00% 14.25% 14.25% Reemployed Retiree – State Attorney/Public Defender

07/01/00 0.00% 12.40% 12.40% 07/01/01 0.00% 9.41% 9.41% 07/01/02 0.00% 12.49% 12.49% 07/01/03 0.00% 14.48% 14.48% 07/01/06 0.00% 16.34% 16.34% 07/01/10 3.00% 9.04% 12.04% 07/01/11 3.00% 8.53% 11.53% 07/01/12 3.00% 32.60% 35.60% 07/01/13

RM 0.00% 11.13% 11.13% Renewed SMS Membership 07/01/00 0.00% 9.28% 9.28% 07/01/01 0.00% 6.06% 6.06% 07/01/02 0.00% 9.37% 9.37% 07/01/03 0.00% 10.45% 10.45% 07/01/05 0.00% 13.12% 13.12% 07/01/06 0.00% 14.57% 14.57% 07/01/10 3.00% 6.27% 9.27% 07/01/11 3.00% 6.30% 9.30% 07/01/12 3.00% 18.31% 21.31% 07/01/13






EFFECTIVEDATE

RP 0.00% 11.13% 11.13% Renewed Membership in SMS for ESCOC

07/01/00 0.00% 9.28% 9.28% 07/01/01 0.00% 6.06% 6.06% 07/01/02 0.00% 9.37% 9.37% 07/01/03 0.00% 10.45% 10.45% 07/01/05 0.00% 13.12% 13.12% 07/01/06 0.00% 14.57% 14.57% 07/01/10 3.00% 6.27% 9.27% 07/01/11 3.00% 6.30% 9.30% 07/01/12 3.00% 18.31% 21.31% 07/01/13

UA 0.00% 1.11% 1.11% Reemploy-Ret Regular 07/01/10 0.00% 1.60% 1.60% 07/01/11 0.00% 3.39% 3.39% 07/01/13

UB 0.00% 1.11% 1.11% Reemploy-Ret Special Risk 07/01/10 0.00% 3.86% 3.86% 07/01/11 0.00% 8.03% 8.03% 07/01/13

UC 0.00% 1.11% 1.11% Reemploy-Ret Judges and Justices

07/01/10 0.00% 1.88% 1.88% 07/01/11 0.00% 18.20% 18.20% 07/01/13

UE 0.00% 1.11% 1.11% Reemploy-Ret Fla Legislators 07/01/10 0.00% 1.99% 1.99% 07/01/11 0.00% 26.05% 26.05% 07/01/13

UG 0.00% 1.11% 1.11% Reemploy-Ret Gov. Lt Gov. Cabinet Members

07/01/10 0.00% 1.99% 1.99% 07/01/11 0.00% 26.05% 26.05% 07/01/13

UH 0.00% 1.11% 1.11% Reemploy-Ret State Attys/Public Defender

07/01/10 0.00% 1.99% 1.99% 07/01/11 0.00% 26.05% 26.05% 07/01/13

UM 0.00% 1.11% 1.11% Reemploy-Ret SMS 07/01/10 0.00% 1.43% 1.43% 07/01/11 0.00% 13.47% 13.47% 07/01/13

ZA 7.50% 0.00% 7.50% OPS Alternative Retirement Plan 01/01/2011

ZM 0.00% 0.00% 0.00% No Retirement–Medicare

Included 07/12/91

ZX 0.00% 0.00% 0.00% Excluded from Social Security &

Medicare 01/01/90 ZZ 0.00% 0.00% 0.00% No Retirement-Medicare Included 01/01/90 ZZ 0.00% 0.00% 0.00% No Retirement - FICA Included 07/15/91

E. SOME FREQUENTLY ASKED QUESTIONS/PROBLEMS, ETC.

In this discussion, Settlement means a Back Pay, Settlement or Retroactive Payment.

Q. What is the federal income tax ramifications referenced in Settlement agreements?

A. The Settlement agreement must first be reviewed to determine whether or not it is taxable. Those agreements reached as a result of an employee/employer relationship are taxable. As



in all cases, there are exceptions to the rule. The following includes examples of non taxable agreements:

• The Settlement is not a result of an employee/employer relationship.

Example: A Department of Transportation vehicle crashes through your house during a hurricane. This is an act of nature and any moneys received are not a result of an employee/employer relationship.

• Punitive damages are generally taxable except in cases where physical injury is evident.

Example: An inmate beats up a correctional officer resulting in medical and physical damages. Monies are not taxable.

• Disparate Treatment-Title 7-cases in which discrimination rules have been violated.

Example: An employee has been isolated and treated unfairly based on their sex, race, creed or religion; in other words, singled out or treated differently than anyone else. Need burden of proof.

Q. If a Settlement is determined to be taxable how is the withholding tax calculated?

A. The gross amount to be paid to the employee is used to calculate the withholding tax. The

withholding tax is then computed using the alternative tax method and a flat rate. The amount deducted is the lesser of the two.

Q. Are all Settlements subject to retirement contributions?

A. No. Lump sum “go away” monies and OPS agreements are not retirement contributory.

Back Pays, Retroactive Payments (if contributory), and Reinstatements are retirement contributory.

Q. Is it good to leave an out in the agreement, (i.e., “subject to Florida Chief Financial Officer

general approval”)?

A. Yes. This language is required under Florida Statue 17.03.

Q. When the Settlement is awarded as a result of a violation of the Americans with Disabilities Act, Title VIII or ADEA, should unemployment compensation be deducted?

A. Yes, pursuant to Florida unemployment compensation law and the common law right of

setoff since the state is self-insured. This means that the state is both the employer as well as the payer of unemployment compensation benefits.

Q. Is it ok if the Union Representative signs the agreement in lieu of the employee?

A. Yes. The signature of the Union Representative releases the State from further litigation in that the union representative represents the employee.



Q. From the Department of Financial Services viewpoint, what should be in a Settlement

agreement?

A. When the BOSP reviews the documentation, they look for several things:

• If a lump sum payment and Attorney’s Fees are being paid, they must be separated by amount and not combined in the total amount.

• Both parties must have signed the agreement.

• If joint payees, the payee names and amounts must be specified.

• A release from the employee to the effect that this will be the resolution of the matter.

• Language to the effect that all parties involved understand the settlement amount will be reduced by all applicable deductions. This includes, Social Security, Medicare, Federal Withholding Tax, Unemployment Compensation or Interim Earnings received and Federal or Court Ordered Garnishments, etc.

Q. What should not be in a Settlement agreement?

A. When the BOSP reviews the documentation, the following are things that cause the agreement to be rejected or to require additional clarification:

• Inconsistent dollar amounts

• Net amounts

• Deductions or payment for or to health insurance, life insurance, deferred compensation, or other miscellaneous deductions

• No prepayment of wages into the future.

Q. When should interest be paid on a Backpay/Settlement and how much?

A. For interest to be paid from the settlement agreement, the agreement must specifically state that the payment is subject to interest at the Lawful Interest Rate. The lawful interest rate is a simple interest rate set by the Florida Chief Financial Officer each December in accordance with Florida Statutes 55.03(1). Interest will be paid at the lawful interest rate at the time the payment is made through the actual payment date.

Q. What items should an agency have on hand to assist in producing different types of

Settlements?

A. IRS Publication 15, Circular E, Employer’s Tax Guide available at www.irs.gov. B. Florida Statute on Settlements (17.03)

C. Comptroller’s Memorandum #4 (1987-1988) and #14 (1993-1994)

D. Title VII of the Civil Rights Act of 1964

http://www.myfloridacfo.com/aadir/interest.htm

http://www.leg.state.fl.us/Statutes/index.cfm?APP_mode=Display_Statute&Search_String=&URL=0000-0099/0055/Sections/0055.03.html

www.irs.gov

http://www.leg.state.fl.us/Statutes/index.cfm?APP_mode=Display_Statute&Search_String=&URL=Ch0017/SEC03.HTM&Title=->2009->Ch0017->Section%2003#0017.03



http://www.eeoc.gov/laws/statutes/titlevii.cfm



E. Payroll Settlement Agreement Guidance Memorandum (DFSBP – 04-01) Q. Is an agency allowed to restore an employee’s leave? A. The only way to restore an employee’s leave hours is for the employee to buy back the leave themself. We must have a signed and dated statement from the employee that instructs us on how many hours and the type of leave they are buying back. If the payment is a back pay payment, it is the employee’s choice to buy back the leave or not. Q. Does an agency have to follow instructions in the Payroll Preparation Manual? A. According to the FAC 69I-31.108, “In the absence of specific rules to the contrary, the procedures and instructions in the manual are to be used by state agencies.”

http://www.myfloridacfo.com/Division/AA/Memos/payroll/2000s/2004-01.pdf

PAYROLL PROCESSING BENEFICIARY PAYMENTS



Pursuant to Section 222.15, Florida Statutes, wages and travel expenses due a deceased employee are authorized to be paid to the spouse. If there is no spouse, then children of the deceased over the age of 18 may receive the payment. If there are no children over the age of 18, wages and travel expenses may be paid to the parent(s) of the deceased employee. If there are no surviving parents, wages and travel expenses due upon death of an employee may be paid to the administrator or personal representative of the deceased employee's estate.

Section 222.16, Florida Statutes, provides that any wages, or travel expenses paid under the authority of s. 222.15 shall not be considered as assets of the estate and subject to administration; provided, however, that the travel expenses so exempted from administration shall not exceed the sum of $300.00.

Specific conditions and limitations may affect beneficiary payments. These include (1) the pay plan in which the employee was last employed, (2) the Career Service Rules, (3) Florida Statutes, (4) Internal Revenue Service rules and regulations, and (5) rules and regulations of the Social Security Administration.

The deceased employee may be entitled to a combination of one or more of the following types of payments (The various types of forms used for these payments are listed throughout this section):

Regular Salary Criminal Justice Incentive Pay Overtime Sick Leave Annual Leave Special Compensatory Leave Uniform Allowance On-Call Fees

Beneficiary payment documents require a minimum of 5 days for review and audit by the BOSP prior to processing, agencies are responsible for ensuring all appropriate documentation is submitted to the BOSP at least “5” business days prior to processing.

The Office of Deferred Compensation, Department of Financial Services, administers deferred compensation benefit payments. The agency should notify the Office of Deferred Compensation of the death of any employee having deferred compensation.

B. TAXABILITY OF BENEFICIARY PAYMENTS

1. WITHHOLDING TAXES - Beneficiary wage payments are exempt from federal withholding taxes. The BOSP will complete the required Form DFS-A3-1897, EXEMPTION FROM WITHHOLDING FOR EXCLUDED EMPLOYMENT. A Form 1099-MISC Income statement will be issued at the end of the calendar year showing the amount of taxable compensation paid to the beneficiary or estate.




2. SOCIAL SECURITY AND MEDICARE TAXES - Beneficiary wage payments made in the year of an employee’s death are subject to both Social Security and Medicare taxes. Payments made in the year subsequent to the year of the employee's death are not subject to the Social Security and Medicare tax. Payments processed in the calendar year after the employee's death must have the retirement code changed to a non-contributory code for Social Security and Medicare tax withholding. A Form W-2, Wage and Tax Statement will be issued at the end of the calendar year reflecting the amount of FICA taxable wages and the amount of FICA taxes withheld and the amount of income tax withheld for the deceased employee prior to death.

C. BENEFICIARY PAYMENT INSTRUCTIONS

All beneficiary payments are manually audited prior to processing. For this reason, the Payroll by Exception (PBX) submission is to be utilized by all agencies. For Payroll By Exception Overview, refer to Volume IV, Section 5.

The agency must submit a single Beneficiary Payment Requisition Package with all supporting documentation and Beneficiary Affidavits. An original Beneficiary Affidavit is required for each beneficiary. A separate beneficiary payment warrant will be issued to each beneficiary and a Form 1099 MISC issued for each payment. The following properly executed documents must be submitted to BOSP in order for the Beneficiary Payment Requisition Package to be processed:

1. Beneficiary Payment Request Check-Off Sheet: DFS-A3-1899

Each payment request package submitted for beneficiary payments must have a BENEFICIARY PAYMENT REQUEST CHECK-OFF SHEET attached. The agency shall ascertain that all items appearing on the check-off sheet are supplied to the BOSP by placing an "X" in the adjacent box.

2. Payroll Certification: DFS-A3-1900

A properly completed and signed PAYROLL CERTIFICATION must be submitted for each 29-digit FLAIR account code disbursement.

3. Beneficiary Affidavit: DFS-A3-1912

A properly executed original BENEFICIARY AFFIDAVIT, with proper signatures of the Beneficiary and Notary, date and seal, must be included with each payment request package submitted by the agency. A separate beneficiary affidavit is required for each beneficiary. The affidavit must contain the state, the county, the name(s) of the beneficiary, the name of the deceased, the date of death, the birth date of children, the employing agency of the deceased, the social security number(s) of the beneficiary, the beneficiary’s address, the beneficiary’s signature, and the signature and seal of a Notary Public. The beneficiary affidavit is a required form and must not be substituted with any other affidavit. The social security or taxpayer identification number (retrieved from the IRS) of the beneficiary must be entered on the affidavit. Payments to personal






representatives may be made only if there is no spouse, child(ren) over the age of 18, or surviving parent(s). A letter of Administration specifying the personal representative must be signed by a Judge and submitted with the beneficiary affidavit.

4. Death Certificate

A copy of the deceased employee's death certificate must be submitted with each beneficiary payment request package.

5. IRS Form W-9 Taxpayer Identification Number Certification

A completed and signed IRS Form W-9 is required for each beneficiary listed on the Beneficiary Affidavit. The name and taxpayer identification number shown on Form W-9 should be the same as that shown on the Beneficiary Affidavit. Payments to beneficiaries are reported to the IRS annually on Form 1099-MISC, Miscellaneous Income. Form W-9 is readily available at the IRS website www.irs.gov.

6. Payment Requisitions (as applicable): The beneficiary payment request package must include properly completed beneficiary payment requisitions utilizing the appropriate form for each payment type, as listed below. It is imperative that payment requisitions not be submitted separately. The requisitions must be submitted as a package with all supporting documentation described above.

a. Payroll By Exception Change Order (Regular Salary-New and Termination): DFS-A3-1903

Beneficiary payments for regular salary, monthly and biweekly payrolls, must be submitted on the Payroll By Exception Change Order, Form DFS-A3-1903 change order may not be used for annual leave, sick leave, special compensatory leave, overtime, or any other payment type. Use the proper forms as provided for these types of payments.

Upon the death of an employee, the deceased employee must be terminated from the payroll system. Once the deceased employee has been terminated from the payroll system, the beneficiary Payroll by Exception Change Orders may be processed. The regular salary beneficiary payment is processed in two steps. First, a "NEW EMPLOYEE" change order is completed establishing the employee beneficiary payment in the payroll system. Second, a "TERMINATION" change order is completed. The termination change order produces the beneficiary payment.

Except as noted below, use the change order instructions in Volume IV, Section 5 for instruction on completing the new and termination change orders.

b. Criminal Justice Incentive Pay Change Order (Termination only): DFS-A3-1904

c. Requisition For Payment of Sick Leave Hours Upon Termination For Use with Beneficiary Payments Only: DFS-A3-1898

d. Overtime Payroll Requisition: DFS-A3-1901



www.irs.gov






e. Beneficiary Nonrecurring Compensation Requisition (annual leave, special compensatory leave, uniform allowances, on-call fees, merit service awards, etc.): DFS-A3-1926

f. Manual Payroll Register Beneficiary (as required): DFS-A3-1910 PAYROLL BY EXCEPTION CHANGE ORDER - NEW

1) LINE 09 - BEGINNING RATE OF PAY/HOURS: The new employee change order is establishing the deceased employee in the PBX System. The hours work field should be zero filled. Actual payment will occur on the termination change order.

2) LINE 11 - NUMBER OF WITHHOLDING EXEMPTIONS: Enter 99 as the

number of withholding exemptions on the change order.

3) LINE 13 - RETIREMENT CODE: If the date of death is in a year prior to the date the payments are being made, the retirement codes that can be processed through the system must be changed as follows:

HA will be changed to HD HB will be changed to HF MA will be changed to NA OB will be changed to NA OP will be changed to ON ZZ will be changed to ZX

For payments processed in a calendar year after the employee's death, retirement codes AD, AE, AF, HC, HE, HG, HH, HJ, HL, HM, LF, NF, NK, OM, and ZM cannot be processed through the payroll system and these payments must be processed manually. These manual payments are not subject to Social Security/Medicare calculations. Payment requisitions requiring manual payment should include a completed Manual Payroll Register (See item “5,f” above).

4) LINE 14 - STATE HEALTH/HMO CODES - LIFE INSURANCE: Enter zeros in

this data field.

5) LINE 90 - MISCELLANEOUS DEDUCTION CODES: Leave blank.

6) MISCELLANEOUS DATA: Leave blank. Shown below are examples of change order preparation for lines 8 and 9 required to establish the deceased employee in the PBX System. Following these examples are the change order preparation procedures required to produce the beneficiary payment and terminate the deceased employee.





EXAMPLE "A" - MONTHLY PERIOD RATE - NEW EMPLOYEE This example shows the change order required to process a beneficiary payment for a deceased monthly period rate employee. The deceased employee was to receive $1,800.00 in regular monthly salary.


CHECK APPROPRIATE 1 X 2 3


CONTRACTED HOURS IN PAY PERIOD 08

000 0 INPUT VALID NUMBERS 160 0

BEGINNING RATE OF PAY/HOURS

1 PERIOD RATE 09


EXAMPLE "B" - BIWEEKLY PERIOD RATE - NEW EMPLOYEE

This example shows the change order required to process a beneficiary payment for a deceased biweekly period rate employee. The deceased employee was to receive $500.00 in regular biweekly salary.





000 0 080 0


1 PERIOD RATE 09


EXAMPLE "C" - BIWEEKLY HOURLY RATE - NEW EMPLOYEE

This example shows the change order required to process a beneficiary payment for a deceased biweekly hourly rate employee. The deceased employee was to receive an hourly rate of $7.50.





000 0 080 0


1 PERIOD RATE 09

0 000 00 1 PERIOD RATE 000 0 2 HOURLY RATE 0 007 50 X 2 HOURLY RATE 000 0

PAYROLL BY EXCEPTION CHANGE ORDER - TERMINATION

1) LINE 09 - BEGINNING RATE OF PAY/HOURS: When using line 09, all three fields must be completed.

a) Rate of pay field - enter the deceased employee's normal rate of pay.

b) Either period rate or hourly rate must be marked.

c) Enter the actual hours worked for which the payment is due. See Volume II, Page 3 of this manual for minute codes.



Shown below are examples of change order preparation for line 9 required to produce the beneficiary payment and terminate the deceased employee from the PBX System.

EXAMPLE "D" - MONTHLY PERIOD RATE EMPLOYEE - PAYMENT AND TERMINATION

This example shows the change order required to produce the beneficiary payment for a deceased monthly period rate employee. Assume the deceased employee's regular monthly period rate was $1,800.00 and assume the date of death and beneficiary payment warrant occurs in the same month and 120 hours were worked during the month.


CHECK APPROPRIATE 1 2 3 X



000 0 160 0


1 PERIOD RATE 09

0 000 00 X 1 PERIOD RATE 000 0

2 HOURLY RATE 1 800 00 2 HOURLY RATE 120 0

EXAMPLE "E" - MONTHLY PERIOD RATE EMPLOYEE - PAYMENT AND TERMINATION

This example shows the change order required to produce the beneficiary payment for a deceased monthly period rate employee. Assume the deceased employee's regular monthly period rate was $1,800.00 and assume the date of death occurred in the prior month (June), which had 160 Contracted Hours and 120 hours were worked during the month of June.





000 0 160 0


1 PERIOD RATE 09


EXAMPLE "F" - BIWEEKLY PERIOD RATE EMPLOYEE PAYMENT AND TERMINATION

This example shows the change order required to produce a beneficiary payment for a deceased biweekly period rate employee. Assume that the deceased employee's regular biweekly period rate is $500.00 and assume the date of death occurred in the prior month (June) and that 35.2 hours were worked during the June pay period.





000 0


1 PERIOD RATE 09




EXAMPLE "G" - BIWEEKLY HOURLY RATE EMPLOYEE - PAYMENT AND TERMINATION This example shows the change order required to produce a beneficiary payment for a deceased biweekly hourly rate employee. Assume the deceased employee's regular biweekly hourly rate is $7.50 and further assume the date of death occurred in the prior month (June) and that 35.2 hours were worked during the June pay period.





000 0


1 PERIOD RATE 09

0 000 00 1 PERIOD RATE 000 0 2 HOURLY RATE 0 007 50 X 2 HOURLY RATE 035 2

ENDING RATEE OF PAY/HOURS

1 PERIOD RATE 10

0 000 00 1 PERIOD RATE 000 0 2 HOURLY RATE 2 HOURLY RATE

PAYROLL PROCESSING TAX DEFERRALS

REVISED: MARCH, 2011 VOLUME IV, SECTION 15 PAGE 1 OF 2

A. OVERVIEW

A payroll tax deferral program allows an employee to place a certain amount of their wages into a plan which “defers” the withholding tax liability until a later date. This later date is generally retirement, at which time the employee can elect to receive a periodic payment that would be subject to withholding tax at that time. The FICA taxation is not deferred. It is due and payable at the time the employee receives the wages/payment, regardless of the deferral.

Salary reduction agreements and cafeteria plans are benefit plans under which all the contributions are considered paid by the employer and are excluded from the employee's wages. This is referred to as a Pre-tax Benefit. It is not subject to FICA or withholding taxation.

A deferral or salary reduction agreement does not reduce the gross used for calculation of the retirement contributions paid by the State of Florida.

B. DEFERRED COMPENSATION – (Tax Deferral)

1. To enroll in this plan, the employee must choose an investment provider and submit the appropriate paperwork to that provider. The agency Human Resource Office has a list of the available providers.

2. The Provider Company submits the authorization to SunGard where a data tape is generated and sent to the BOSP.

3. The employee is not "locked into" the plan for any period of time. They may stop, decrease, increase, and restart their payroll deduction at any time. However, they cannot receive any benefits until they terminate their state employment, or incur an unforeseeable financial emergency. For these changes to become effective, certain deadlines must be met.

a. For new enrollments, increases, decreases, and restarts to payroll deductions, the provider company must turn in the paperwork to the State by the 10th of the month prior to the month the change is to become effective (i.e., to increase deduction in July, paperwork must be submitted by June 10).

b. To suspend (stop) the payroll deduction, completed paperwork must be submitted by the 15th of the month prior to the month that the suspension is to be effective.

It is the agency’s responsibility to insure that the changes have been processed correctly.

4. After an employee has enrolled with a company, they invest into the plan by authorizing an amount of money to be automatically deducted from their paycheck before any Federal income taxes have been withheld. On the warrant/payment date, the Office of Deferred Compensation wires the invested amounts to appropriate investment providers, where it is immediately converted into the chosen investment product. The only way an employee can invest in the plan is through an automatic payroll deduction. They cannot send in a personal contribution.

PAYROLL PROCESSING TAX DEFERRALS

REVISED: MARCH, 2011 VOLUME IV, SECTION 15 PAGE 2 OF 2

EXAMPLE 1: An employee who has entered the DROP program and has requested that as much as possible be deferred from their annual leave payment. This person has signed up for the catch-up provision of the plan and only has $200.00 deferred year to date.

ANNUAL LEAVE PAY GROSS $12,362.35 Social Security Tax 519.22 4.20% of Gross-this is part of taxable gross Medicare Tax 179.25 1.45% of Gross-this is part of taxable gross Withholding Tax 234.34 25% of Taxable Gross-this is part of taxable gross Deferred Amount 11,425.00 Calculated as the max that could be deferred

Net $ 4.54 Due to fluctuations in Social Security and Medicare this is left so that net will not be less than 0.

EXAMPLE 2: Regular employee who has elected to defer $50.00 monthly out of their paycheck. This person also has pre-tax insurance. W-4 is filed as Married with 0 exemptions.

MONTHLY GROSS PAYMENT $ 2,832.66 Pre-Tax Life Ins Deduction 3.40 Social Security Tax 118.97 4.20 % of Gross minus Pre-Tax Medicare Tax 41.02 1.45 % of Gross minus Pre-Tax Withholding Tax 247.34 Per Tax Table Gross minus Deferral and Pre-Tax Deferral 50.00 Other Misc. Deductions 82.90 Net $ 2,289.03

EXAMPLE 3: An employee who has retired has requested that as much as possible be deferred from their termination leave payments. This person has signed up for the catch-up provision of the plan and has $10,200.00 deferred year to date. The maximum deferral allowed in 2011 for catch-up participants is $33,000.00.

ANNUAL LEAVE PAY GROSS $23,482.97 SICK LEAVE PAY GROSS 39,628.32 SPECIAL COMP PAY GROSS 1,359.28 Social Security Tax 2,707.76 4.20 % of Gross this is part of taxable gross Medicare Tax 934.82 1.45 % of Gross this is part of taxable gross Withholding Tax 10,417.64 25 % of Taxable Gross-this is part of taxable gross Deferred Amount 22,800.00 Calculated as the max that could be deferred

Net $27,610.34

C. CAFETERIA PLAN

Some of the State’s Pre-tax Insurance falls under a cafeteria plan (IRC Section 125). Contact the Department of Management Services, Division of State Group Insurance for additional information.

D. OTHER ANNUITIES

Some of the State’s retirement plans are 403b annuities. The Optional Retirement Program (ORP) is one example. These are similar to tax deferrals in that they are not subject to withholding tax but are subject to full FICA.

E. LIMITS/EXCESS CONTRIBUTIONS

Annuities and deferrals have limitations as to the amount an employee is allowed to contribute. Please see Volume VI, Section 7 for the rules governing limits and excess contributions.

PAYROLL PROCESSING STATE INSURANCE CALCULATION

REVISED: DECEMBER 2013 VOLUME IV, SECTION 16 PAGE 1 of 9


1. The State of Florida’s Payroll System performs a number of edits on information recorded in the State Health/HMO Codes and Life Insurance fields. The edits use the State Health/HMO Code and Life Insurance field, the pay plan field, and the employee's FTE.

2. The Payroll System will generate one or more miscellaneous deductions from the information

provided in the State Health/HMO code fields. This applies to insurance for all employees, including SMS. Separate codes will be used for State Health/HMO Insurance, High Deductible Health Plan (HDHP)/State Life Insurance. There are certain codes that will be valid for agency input in order to process special situations and adjustments. These codes will be used to generate accounting entries, the Insurance Deductions Register and the deduction detail on the Earning Statements and the Payroll Register. These codes will also appear on the Agency Payroll Data File. a. Code 0786 is used for full time employees' Post-tax State HDHP Insurance. Code 0066 is

used for full time employees’ Pre-tax State HDHP Insurance. These codes are system generated and not valid for agency input.

b. Code 0785 is used for part time salaried employees' Post-tax State HDHP Insurance. Code 0065 is used for part time salaried employees’ Pre-tax State HDHP Insurance. These codes are system generated and not valid for agency input.

c. Code 0799 is used for full time employees' Post-tax State Health/HMO Insurance. Code 0049 is used for full time employees’ Pre-tax State Health/HMO Insurance. These codes are system generated and not valid for agency input.

d. Code 0798 is used for part time salaried employees' Post-tax State Health/HMO Insurance.

Code 0048 is used for part time salaried employees’ Pre-tax State Health/HMO Insurance. These codes are system generated and not valid for agency input.

e. Code 0791 is used for Post-tax State Life Insurance for part time salaried employees. Code

0045 is used for Pre-tax State Life Insurance for part time salaried employees. These codes are system generated and not valid for agency input.

B. STATE HEALTH/HMO/HDHP

1. State Health/HMO/HDHP Codes -

a. The State Insurance Codes on an employees’ insurance file, in conjunction with the FTE field, determine the amounts both the employee and employer will contribute toward State Health/HMO/HDHP.

b. When both husband and wife are employed by the State and are enrolled in a health insurance program, with family coverage, each are entitled to a State contribution toward the cost of such coverage. The Division of State Group Insurance Benefits Guide at, http://www.myflorida.com/mybenefits/ provides information on the eligibility of participating in the Spouse Program. The primary employee will be the subscriber.

c. The State Health/HMO/HDHP code consists of three fields: A, B and C. All three fields must be completed with a valid code or be zero filled. An entry to fields, A, B and C for Health Insurance does not require an entry in fields D and E. The State Life Insurance Code consists of fields D and E.

http://www.myflorida.com/mybenefits/



d. A statement of what each field represents and a brief summary of the meaning of each field's codes are given below:

1) Field "A" indicates the employee participation code in the State Health/HMO/HDHP Insurance program. It has no bearing on the employee's eligibility for an employer contribution or the size of that contribution.

Code Equivalent

00 The employee declines to participate in the State Health/HMO Insurance program. Field "B" must be 00.

01 The employee elects to participate in the State Health/HMO Insurance Program.

2) Field "B" indicates the Reference Number and denotes the particular type of coverage elected by the employee in the State Health/HMO/HDHP Insurance program.

Code Equivalent

00 The salaried employee declines to participate in State Health/HMO program. Field "A" must be 00.

01 The salaried employee elects to participate in the State Health/HMO program with individual coverage.

02 The employee elects to participate in the State Health/HMO program with family coverage.

22 If the subscriber and spouse are enrolled in the State Health/HMO Spouse Program, the Reference Code for the subscriber is 22.

89 If the subscriber and spouse are enrolled in the State Health/HMO Spouse Program, the Reference Code for the spouse is 89.

05 SES/SMS employee elects to participate in the State Health/HMO program with individual coverage.

06 SES/SMS employee elects to participate in the State Health/HMO program with family coverage.

45 SES/SMS employee elects to participate in the State HDHP program with individual coverage. .

46 SES/SMS employee elects to participate in the State HDHP program with family coverage.

41 If the employee elects to participate in the State HDHP program with individual coverage.

42 If the employee elects to participate in the State HDHP program with family coverage.

43 If the subscriber and spouse are enrolled in the State HDHP Spouse Program, the Reference Code for the subscriber is 43.

44 If the subscriber and spouse are enrolled in the State HDHP Spouse Program, the Reference Code for the spouse is 44.

50 If the OPS employee elects to participate in the State Health/HMO program with individual coverage.

51 If the OPS employee elects to participate in the State Health/HMO program with family coverage.



Code Equivalent

52 If the OPS subscriber and spouse are enrolled in the State Health/HMO Spouse Program, the Reference Code for the subscriber is 52.

57 If the OPS subscriber and spouse are enrolled in the State Health/HMO Spouse Program, the Reference Code for the spouse is 57.

53 If the OPS employee elects to participate in the State HDHP program with individual coverage.

54 If the OPS employee elects to participate in the State HDHP program with family coverage.

55 If the OPS subscriber and spouse are enrolled in the State HDHP Spouse Program, the Reference Code for the subscriber is 55.

56 If the OPS subscriber and spouse are enrolled in the State HDHP Spouse Program, the Reference Code for the spouse is 56.

3) Field "C" indicates the number of premium multiples to be deducted from the employee's salary and to be paid by the state.

Code Equivalent 0 The employee will have no premium deductions for state contributions made.

1-9 The employee should have the indicated number of premium deductions and state contributions made.

e. Deduction Code 0784 is for employees with State HDHP coverage. 1) Compute the Employee Premium:

a) Multiply the maximum state contribution for the Reference Number by the total FTE.

b) Subtract the results of step (a) from the total cost. This gives the Employee Premium.

2) On the recurring deduction screen in PF you must record deduction code 0784 and the employee premium amount calculated in Step (1) above.

3) The employer contribution is computed by the payroll system. The employee contribution entered under the miscellaneous deduction code is subtracted from the maximum state contribution, giving the actual state contribution for the employee. The entire state contribution will be charged to the one account that the employee deduction is coming from. It will be up to the agency/agencies to redistribute the cost accordingly.

4) In the event multiple premium deductions need to be processed, set the number of deductions indicator to the number you desire. This field will automatically return to one (1) for subsequent payrolls.

5) The number of deductions indicator will perform its normal function. The premium amount entered above is the amount that will be multiplied by the number of deductions indicator to determine the employee premium amount to be deducted and employer contribution to be processed for the current payroll.



f. Miscellaneous Deduction Code 0781 exists for making special employee insurance premium adjustments for Biweekly Pay Cycle employees participating in the State Health/HMO Insurance Program. The Department of Management Services’ Payroll/Coverage Period Schedule indicates when this code must be used to pay premiums that will be allocated to a given month. For those months in which three biweekly pay periods occur, this code will be automatically omitted on the third biweekly. Any questions in regard to when this code is to be used should be directed to the Department of Management Services, Division of State Group Insurance.

g. State Health/HMO Insurance Premiums:

STATE HEALTH/HMO INSURANCE PREMIUM RATES EFFECTIVE JANUARY 1, 2014

SES AND SMS EMPLOYEE BIWEEKLY RATES Plan Option Reference Number Employee Cost State Contribution Total Cost

Individual 05 4.17 289.70 293.87 Family 06 15.00 649.58 664.58

SENATORS, NON-SES AND NON-SMS EMPLOYEES BIWEEKLY RATES Plan Option Reference Number Employee Cost State Contribution Total Cost

Individual 01 25.00 268.87 293.87 Family 02 90.00 574.57 664.57 Insured (Spouse program) 22 7.50 324.79 332.29 Dependent Spouse 89 7.50 324.79 332.29 Overage Dependent 293.87 0.00 293.87

OPS EMPLOYEES BIWEEKLY RATES Plan Option Reference Number Employee Cost State Contribution Total Cost

Individual 50 25.00 268.87 293.87 Family 51 90.00 574.57 664.57 Insured (Spouse program) 52 7.50 324.79 332.29 Dependent Spouse 57 7.50 324.79 332.29

STATE HEALTH/HMO INSURANCE PREMIUM RATES EFFECTIVE JANUARY 1, 2014

SES AND SMS EMPLOYEE MONTHLY RATES Plan Option Reference Number Employee Cost State Contribution Total Cost

Individual 05 8.34 579.40 587.74 Family 06 30.00 1,299.14 1,329.14

SENATORS, NON-SES AND NON-SMS EMPLOYEES MONTHLY RATES Plan Option Reference Number Employee Cost State Contribution Total Cost

Individual 01 50.00 537.74 587.74 Family 02 180.00 1,149.14 1,329.14 Insured (Spouse program) 22 15.00 649.58 664.58 Dependent Spouse 89 15.00 649.58 664.58 Overage Dependent 587.74 0.00 587.74



OPS EMPLOYEES MONTHLY RATES Plan Option Reference Number Employee Cost State Contribution Total CostIndividual 50 50.00 537.74 587.74 Family 51 180.00 1,149.14 1,329.14 Insured (Spouse program) 52 15.00 649.58 664.58 Dependent Spouse 57 15.00 649.58 664.58

ALL PART-TIME SALARIED EMPLOYEE RATES The employee premium deduction (EPD) = (Total Cost - (Maximum State Contribution X Employee FTE)). The employee premium amount will be recorded under deduction code 0799 or 0049.

Note: OPS Health Insurance is not pro-rated

STATE HIGH DEDUCTIBLE HEALTH PLAN PREMIUM RATES EFFECTIVE JANUARY 1, 2014

SES AND SMS EMPLOYEE BIWEEKLY RATES Plan Option Reference

Number Employee Cost State Contribution Total Cost

Individual 45 4.17 272.20 276.37 Family 46 15.00 591.72 606.72

SENATORS, NON-SES AND NON SMS EMPLOYEE BIWEEKLY RATES Plan Option Reference Number Employee Cost State Contribution Total Cost

Individual 41 7.50 268.87 276.37 Family 42 32.15 574.57 606.72 Insured (Spouse program) 43 7.50 295.86 303.36 Dependent Spouse 44 7.50 295.86 303.36 Overage Dependent 255.54 0.00 255.54

STATE HIGH DEDUCTIBLE HEALTH PLAN PREMIUM RATES EFFECTIVE JANUARY 1, 2014

OPS EMPLOYEE BIWEEKLY RATES Plan Option Reference Number Employee Cost State Contribution Total CostIndividual 53 7.50 268.87 276.37 Family 54 32.15 574.57 606.72 Insured (Spouse program) 55 7.50 295.86 303.36 Dependent Spouse 56 7.50 295.86 303.36

STATE HIGH DEDUCTIBLE HEALTH PLAN

PREMIUM RATES EFFECTIVE JANUARY 1, 2014 SES AND SMS EMPLOYEE MONTHLY RATES

Plan Option Reference Number

Employee Cost State Contribution Total Cost

Individual 45 8.34 544.40 552.74 Family 46 30.00 1,183.44 1,213.44



SENATORS, NON-SES AND NON-SMS EMPLOYEES MONTHLY RATES Plan Option Reference Number Employee Cost State Contribution Total Cost

Individual 41 15.00 537.74 552.74 Family 42 64.30 1,149.14 1,213.44 Insured (Spouse program) 43 15.00 591.72 606.72 Dependent Spouse 44 15.00 591.72 606.72 Overage Dependent 511.08 0.00 511.08

OPS EMPLOYEE MONTHLY RATES Plan Option Reference Number Employee Cost State Contribution Total CostIndividual 53 15.00 537.74 552.74 Family 54 64.30 1,149.14 1,213.44 Insured (Spouse program) 55 15.00 591.72 606.72 Dependent Spouse 56 15.00 591.72 606.72

ALL PART-TIME SALARIED EMPLOYEE RATES The employee premium deduction (EPD) = (Total Cost - (Maximum State Contribution X Employee FTE)). The employee premium amount will be recorded under deduction code 0785 or 0065. If a code 0784 deduction is submitted, the employer premium contribution (EPC) = (Total Cost - amount under code 0784), provided that EPC is less than or equal to Maximum State Contribution.

Note: OPS Health Insurance is not pro-rated C. STATE LIFE INSURANCE

1. ALL FULL TIME ACTIVE SALARIED EMPLOYEES-Active Legislators, Career Service, Selected Exempt Service and Senior Management Service will receive employer paid life insurance coverage in the amount of $25,000.00 irrespective of the age of the employee.

2. OPS Employees are only eligible for State Life Insurance if they are participating in one of the Health Insurances Plans, and they pay the full contribution amount.

NOTE: OPS Employees are not eligible for optional term life insurance

3. The life insurance codes on the part-time salaried employee’s insurance file, in conjunction with their FTE and pay plan, determine the amounts both the part-time salaried employee and employer contribute towards life insurance.

4. The life insurance code consists of two fields: D and E. Both fields must be completed with a

valid code or is zero filled. An entry to fields D and E for life insurance does not require an entry in fields A, B and C.

5. A statement of what each field represents and a brief summary of the meaning of each field's

codes are given below:

a. “Field "D" indicates the participation code and denotes whether the employee has elected the State Life Insurance option or not.



Code Equivalent 0 Employee declines to participate in the State Life Insurance program. Field "E" must be 0. 1 Employee elects to participate in the State Life Insurance program.

2 CONTRACT CATEGORY M (9-month contract): The employee elects to participate in the State Life Insurance program. Employee is paid in 19.5 biweekly or 9 monthly pay periods.

3 CONTRACT CATEGORY N (10-month contract): The employee elects to participate in the State Life Insurance program Employee is paid in 21.0 biweekly or 10 monthly pay periods.

4 CONTRACT CATEGORY P (11 month contract): The employee elects to participate in the State Life Insurance program Employee is paid in 24.0 biweekly and 11 monthly pay periods.

b. Field "E" indicates the number of State Life Insurance premiums to be deducted or to be paid by the State.

Code Equivalent 0 The employee should have no state contributions made.

1-9 The employee should have the indicated number of state contributions made and part time employees should have the indicated number of premiums deducted. Field "D" must be appropriately filled with a code in the range of 1-4

6. Employer Cost for State Life Insurance-Full Time Employees

STATE LIFE INSURANCE PREMIUM BIWEEKLY RATES EFFECTIVE JANUARY 1, 2014

CLASS EMPLOYEE COST

EMPLOYER COST

TOTAL COST

Active Salaried Employees

25,000.00 Coverage 0.00 2.27 2.27

Active OPS Employees 25,000 Coverage 2.27 0.00 2.27

STATE LIFE INSURANCE PREMIUM

MONTHLY RATES EFFECTIVE JANUARY 1, 2014 CLASS EMPLOYEE

COST EMPLOYER

COST TOTAL COST

Active Salaried Employees

25,000.00 Coverage

0.00 4.54 4.54

Active OPS Employees 25,000.00 Coverage 4.54 0.00 4.54



Example: Determine the amounts both the part-time salaried employee and employer contribute towards life insurance.

LIFE INSURANCE CALCULATION FOR SALARIED EMPLOYEES FILLING A PART-TIME POSITION

Part Time Biweekly

Salaried Employees

Part Time Monthly

Salaried Employees STATE CONTRIBUTION $2.27 $4.54FTE% x 0.50 x 0.50EMPLOYER COST $1.14 $2.27 STATE CONTRIBUTION $2.27 $4.54EMPLOYER COST - $1.14 - $2.27EMPLOYEE COST $1.13 $2.27

NOTE: Math symbols used are: X = Multiplication Sign, / = Division Sign - = Minus Sign

5. Miscellaneous Deduction Code 602 exists for making special employee insurance premium deductions. This code is utilized to recover premium amounts that were not collected from an employee’s check.

CODE DESCRIPTION 602 DMS- State Insurance

D. STATE DISABILITY INSURANCE FOR SES AND SMS EMPLOYEES

The following calculation should be used to compute the State Disability Insurance premiums for SES and SMS employees:

Example 1: FULL TIME EMPLOYEE (FTE 1.0)

Monthly Salary Rate: $3,000.00 Biweekly Salary Rate: $1,379.31

Monthly Calculation: $36,000 / 100 = 360 X 0.040 = 14.40 / 12 = $1.20 monthly premium

ALL PART-TIME SALARIED EMPLOYEE RATES

The employee premium deduction (EPD) = (Total Cost - (State Contribution X Employee FTE)). The employee premium amount will be recorded under deduction code 0791 or 0045.

NOTE: OPS premium’s are not pro-rated and have no Employer cost

Annual Salary / 100 X Premium Rate / Number of Periods



Biweekly Calculation: $36,000 / 100 = 360 X 0.040 = 14.40 / 24 = $0.60 biweekly premium.

Example 2: PART TIME EMPLOYEE (FTE 0.5)

Monthly Salary Rate: $3,000.00 Biweekly Salary Rate: $1,379.31

Monthly Calculation: $18,000 / 100 = 180 X 0.040 = 7.20 / 12 = $0.60 monthly premium

Biweekly Calculation: $18,000 / 100 = 180 X 0.040 = 7.20 / 24 = $0.30

PAYROLL PROCESSING OPTIONAL LIFE INSURANCE



1. Premiums for Optional State Life Insurance are paid entirely by the employee on a post-tax basis. Coverage is available in multiples of 1, 2, 3, 4, 5, 6 and 7 times the employee's base annual salary. The deduction codes for these multiples will appear on agency reports and return files as 0771-0777, with the 1-7 representing multiples of coverage respectively.

2. Any employee participating in the Basic Group Life Insurance Plan may participate in the

Optional State Life Insurance Plan. However, to enroll in the optional plan the participating employee must be enrolled in the basic life insurance plan.

3. The maximum coverage level is $1,000,000.

4. There is no minimum coverage amount for optional life insurance. However, any coverage

$500,000.00 or more and coverage 6 or 7 times salary require proof of good health through underwriting.

Note: Coverage is capped at $500,000.00 if the underwriters do not accept the higher requested coverage amount.

5. New employees must select this coverage within the first 60 days of employment.

6. Advance payroll deductions of premium payments for employees that are less than year-round will remain the responsibility of the employing agency based on instructions provided by the DSGI.

B. CALCULATION OF PREMIUMS

PREMIUM CHARGE PER $1000 OF COVERAGE AGE MONTHLY BIWEEKLY

Under 30 $ 0.072 $ 0.0360 30-34 $ 0.092 $ 0.0460 35-39 $ 0.103 $ 0.0515 40-44 $ 0.112 $ 0.0560 45-49 $ 0.155 $ 0.0775 50-54 $ 0.222 $ 0.1110 55-59 $ 0.335 $ 0.1675 60-64 $ 0.613 $ 0.3065 65-69 $ 0.933 $ 0.4665 70 and above $ 1.780 $ 0.8900

1. The premium calculation for this coverage is based largely on the employee's age. The

employee's premium will increase as the employee reaches higher age brackets.



2. The preceding premium charge table is divided in age bands of five years. Each age band has a corresponding monthly and biweekly premium rate per $1,000 of optional life insurance coverage.

3. Follow the steps provided below to calculation the Employee’s Annual Salary for Optional Life

Insurance purposes:

a) The Annual salary is the monthly or biweekly full-time rate of pay times the number of pay periods in a year, times the employee's FTE.

Type Rate of Pay = 1 = Period Rate

Pay Periods = 12.0 if Pay Cycle is 2

= 19.5 if Participation Code is 2 or Contract Category is "M" = 21.0 if Participation Code is 3 or Contract Category is "N"

= 24.0 if Participation Code is 4 or Contract Category is "P" = 26.1 if Pay Cycle is 1

NOTE: Math symbols used are: X = Multiplication Sign, / = Division Sign

ANNUAL SALARY CALCULATION FOR LIFE INSURANCE EMPLOYEE FILLING A SINGLE POSITION

Full Time Biweekly

Employees

Part Time Biweekly

Employees

Participation Code 2

Category "M"


Category "N" Rate of Pay* $500.00 $500.00 $500.00 $500.00 Pay Periods X 26.1 X 26.1 X 19.5 X 21.0 Subtotal $13,050.00 $13,050.00 $9,750.00 $10,500.00 Multiplied by FTE X 1.0 X 0.5 X 1.0 X 1.0 Annual Salary $13,050.00 $6,525.00 $9,750.00 $10,500.00


Category "P"

Full Time Monthly

Employees

Part Time Monthly

Employees

Hourly

Employees

Rate of Pay* $500.00 $1,000.00 $1,000.00 $7.50 Pay Periods X 24 X 12 X 12 X 2088 Subtotal $12,000.00 $12,000.00 $12,000.00 $15,660.00 FTE X 1.0 X 1.0 X 0.5 X 1.0 Annual Salary $12,000.00 $12,000.00 $6,000.00 $15,660.00



4. Optional state life insurance is an employee-pay-all, post-tax, life insurance plan. The below calculation is for the employee's contribution:

The employee’s premium is calculated using the following formula: (X = Multiply and / = Divide)

Employee's annual base earnings

X multiples of coverage / 1000

X appropriate premium charge per $1,000 = Post-tax premium deduction

EXAMPLES:

OPTIONAL STATE LIFE INSURANCE PREMIUM CALCULATION

Monthly Biweekly Monthly Biweekly Monthly Age 21 31 41 51 58 Annual Base Earnings for FTE 1.0*

$20,880.00 $4,000.00 $16,800.00 $19,200.00 $24,000.00

Multiples of Coverage X 1 X 2 X 3 X 4 X 5 Coverage Amount $20,880.00 $8,000.00 $50,400.00 $76,800.00 $120,000.00 Set Factor / 1,000 / 1,000 / 1,000 / 1,000 / 1,000Coverage in Number of Thousands 20.88 8.0 50.4 76.8 60.0Age Factor X 0.072 X 0.0460 X 0.112 X 0.1110 X .335 Employee Contribution Per Payroll $1.50 $0.37 $5.64 $8.52 $20.10

OPTIONAL STATE LIFE INSURANCE PREMIUM CALCULATION

Monthly Biweekly Age 65 70+ Annual Base Earnings for FTE 1.0*

$20,880.00 $54,000.00

Multiples of Coverage X 6 X 7 Coverage Amount $125,280.00 $378,000.00 Set Factor / 1,000 / 1,000 Coverage in Number of Thousands 125.28 378.00 Age Factor X 0.933 X 0.8900 Employee Contribution Per Payroll $116.89 $336.42

PAYROLL PROCESSING COLLECTION SYSTEMS


A. MISCELLANEOUS COLLECTION DEDUCTIONS

The Collection subsystem is a part of payroll processing system. State employees that have court ordered support (child support or alimony), Internal Revenue Service Levies, defaulted student loans (federal), and/or debt garnishments, will have records built in the Collection Authorization subsystem. These records are entered by the BOSP from information contained in the withholding document. The deducted amounts may vary from pay period to pay period to comply with Federal and State laws.

The miscellaneous deduction codes utilized for collection deductions are:

0600 - Court Ordered Support 0610 - Debt Garnishment 0225 - Internal Revenue Service Levy 0333 - Defaulted Student Loan Recovery

State agencies will NOT receive the miscellaneous deduction warrants. The BOSP will mail the warrants directly to the payee(s).

B. AGENCY’S RESPONSIBILITIES – WAGE GARNISHMENTS

The Writ of Continuing Garnishment must always be served on the agency’s legal counsel where the employee works. If the order is not served properly on the legal counsel, then it must be returned.

1. Upon receipt of service of a wage garnishment applicable to a judgment, the agency served, shall within two (2) working days of service, determine if the judgment debtor (employee) is currently employed or if any wage amounts are due and owed the judgment debtor by the agency. If the judgment debtor is currently employed, or if amounts are due and owed, the employing agency shall, on the same day of the determination transmit a faxed copy of the garnishment to the Bureau of State Payrolls with a DFS-A3-1928 form attached.

2. The agency’s legal counsel served shall prepare and file a response to the garnishment order, per Chapter 48, Florida Statues considering, (a) whether the agency was properly served with the garnishment order; (b) whether sovereign immunity has been waived due to the underlying cause of action having occurred on or after October 1, 1993 (Section 69I-31.801 of the Florida Administrative Code (FAC)) and the nature of the underlying cause of action and (c) if the judgment debtor is currently employed by the agency, the amount of disposable earnings as calculated by the Bureau of State Payrolls. The Bureau of State Payrolls will not respond on behalf of the agency served.

3. At the same time a response to the garnishment is prepared; the employing agency must mail a partially completed Judgment Debtor Information Form DFS-A3-1927 to the judgment creditor (the plaintiff or their attorney) instructing the judgment creditor to return the completed original form to the employing agency. The employing agency shall forward the completed form to the Bureau of State Payrolls.






4. If the employee works for more than one agency, then each agency must be served with a Continuing Writ of Garnishment if monies are to be deducted pursuant to Florida Statutes 77. The deductions will only be taken from the employee’s wages that were served. The employing agency must disclose all sources of income when there is a dual employment employee.

5. If the employee terminates employment, notification must be made to the BOSP

immediately by letter or fax. If the employee moves to a new agency by choice, (example: promotional opportunity) then the notification must be made so that the employee’s new agency can be served with the Writ of Continuing Garnishment. If the employee is involved in a divesture where their agency is merging with another agency or their agency is being disbanded, then notification must be made in writing to the BOSP so the budget number can be changed to reflect the new agency. Include notations if the employee is changing their pay cycle from a bi-weekly to a monthly or conversely.

6. Send copies of all notices, correspondences, or interoffice memorandums to the Bureau

of State Payrolls concerning any ongoing wage garnishment case. Make sure that the employee’s name, social security number and case number are cited.

7. The Consumer Credit Protection Act (CCPA) only allows 25% of the employees’

disposable earnings to be garnished. To calculate an employees’ disposable earnings, you must take the employees’ gross income amount and subtract the following:

Federal Withholding Tax FICA Medicare Pre-Tax Benefits Court Ordered Support

The remaining amount is considered the employee’s disposable earnings and is used to calculate the payment amount due by the employee. Payments will begin to be taken out of the employees next payroll and will be held in a holding account until the determination has been made by the court that the debt is owed and the Final Judgment order has been submitted instructing the monies to be disbursed to the appropriate party.

8. It is the duty of the agency to advise the employee of the debt garnishment and to advise them of the Head of Household exemption. The Clerk of the Court will attach to the writ, the following: “Notice to Defendant of Rights Against Garnishment of Wages, Money, and Other Property” as per Chapter 77.041, Florida Statues. It gives the employee a statement of their rights and instructs them on how to submit the Claim of Exemption as well as request for a hearing. The form must be filed at the Clerk’s Office at the county for which the case is filed in. The form must be signed before the notary public/deputy clerk before filing. If the Judge deems this as applicable, the employee could receive an Order to Dissolve the writ and the case will be dismissed. If this is the case, the employee will receive any monies back that were deducted from his/her wages.



9. If the Employee is held liable for the debt, the Bureau of State Payrolls will begin deducting from the employees wages on the appropriate monthly or bi-weekly payroll. In addition, any monies received by the employee are subject to garnishment unless a payment arrangement has been established with the creditor. These deductions will continue until the amount cited in the court order has been deducted in full. A letter must be sent to the Plaintiff or their attorney requesting for a Satisfaction of Judgment or a letter citing that the employee is still owing a balance. Those deductions will continue until a satisfaction of the debt is received and the case is closed. Many times, the employee will still owe for interest that has been accruing during the repayment of the debt. The creditor or their attorney must notify the BOSP of this in writing to continue the wage garnishment.

C. DEBT GARNISHMENT COLLECTION DEDUCTIONS: FORMS DFS-A3-1927 AND DFS-

A3-1928

Sections 69I-31.803-805 of the Florida Administrative Code (FAC) specify the garnishee agency responsibility and the BOSP responsibility. The FAC can be accessed via the WEB at http://fac.dos.state.fl.us/.

1. BUREAU OF STATE PAYROLLS GARNISHMENT FAX FORM: DFS-A3-1928:

Prior to sending this form to the BOSP the sender is responsible for completing the form. a. COURT: Enter the name of the county, e.g. Palm Beach County. The county is normally

referenced in the upper-right hand portion of the Continuing Writ of Garnishment Against Salary or Wages (Garnishment).

b. CASE NUMBER: Enter the case number exactly as it appears on the Garnishment.

c. PLANTIFF (S): Enter the Plaintiff’s name exactly as is appears on the Garnishment. The Plaintiff’s name appears in the upper-left hand portion of the Garnishment above the

word PLAINTIFF. d. DEFENDANT (S): Enter the Defendant’s name exactly as it appears on the Garnishment.

The Defendant’s name(s) appear below the Plaintiff’s name and above the word DEFENDANT.

e. GARNISHEE: Enter the Garnishee’s name exactly as it appears on the Garnishment, e.g.

Department of Health. The Garnishee’s name appears below the Defendant’s name and above the word GARNISHEE.

f. NAME OF EMPLOYEE SUBJECT TO GARNISHMENT: Enter the name of the

employee (Judgment Debtor) whose wages are to be garnished and who is named above.

g. SOCIAL SECURITY NUMBER: Enter the Social Security Number of the employee (Judgment Debtor) whose wages are to be garnished and who is named above.

http://fac.dos.state.fl.us/







h. FROM: Print or type the name of the individual who is sending the information to the BOSP. This must be a person who is familiar with the material being transmitted. BOSP staff may call this individual to obtain additional information or clarification regarding the action to be taken.

i. FAX NUMBER: Enter the telephone number of the sending FAX. If it is not the Tallahassee

Area, provide the complete telephone number, including the area code, for the FAX machine.

j. TELEPHONE NUMBER: Enter the telephone number of the individual who is named in “h” above.

k. AGENCY/UNIT NAME: Enter the complete name of the agency and unit employing the

judgment debtor, e.g., A.G. Holley/Department of Health. l. SIGNATURE: An original signature of an authorized agency representative.

The remainder of the form is self-explanatory. Agencies must mark an “X” to the left of the appropriate text to indicate the action requested of the BOSP.

2. BUREAU OF STATE PAYROLLS JUDGMENT DEBTOR INFORMATION FORM: DFS-A3-

1927:

AGENCY INSTRUCTIONS: Prior to sending this form to the Judgment Creditor, the employing agency is responsible for completing the entire upper portion of the form, beginning with the Court and ending with the Judgment Debtor Information. a. COURT: Enter the name of the county, e.g. Palm Beach County. The county is normally

referenced in the upper-right hand portion of the Continuing Writ of Garnishment Against Salary or Wages (Garnishment).

b. CASE NUMBER: Enter the case number exactly as it appears on the Garnishment.

c. PLANTIFF (S): Enter the Plaintiff’s name exactly as is appears on the Garnishment. The Plaintiff’s name appears in the upper-left hand portion of the Garnishment above the

word PLAINTIFF. d. DEFENDANT (S): Enter the Defendant’s name exactly as it appears on the Garnishment.

The Defendant’s name(s) appear below the Plaintiff’s name and above the word DEFENDANT.

f. GARNISHEE: Enter the Garnishee’s name exactly as it appears on the Garnishment, e.g.

Department of Health. The Garnishee’s name appears below the Defendant’s name and above the word GARNISHEE.

g. RETURN TO: The garnishee must indicate where the Judgment Debtor should return the Form DFS-A3-1927. It must include an address sufficient to ensure delivery to the agency, e.g., First M. Last, Headquarters’ Personnel Office, Department of Health, 1317 Winewood Boulevard, Tallahassee, Florida 32399-0700.






h. NAME: Enter the name of the employee as it appears on the W-4 file. This should be the same individual referred to as the Defendant in “d” above.

i. SOCIAL SECURITY NUMBER: Enter the Social Security Number of the employee (Judgment Debtor) whose wages are to be garnished and who is named above.

PHONE: Enter the work telephone number, including are code of the employee whose

wages are being garnished.

j. STREET, CITY, STATE AND ZIP: The current home address of the employee. k. STATE AGENCY EMPLOYED BY: Enter the name of the agency and unit employing the

defendant, e.g. A.G. Holley/Department of Health.

l. DATE FORM REVIEWED, REVIEWED BY AND PHONE: When the Judgment Creditor (Plaintiff) returns the Form DFS-A3-1927 to the agency; the form must be reviewed for accuracy and completeness. The individual completing this review must enter his/her name, telephone number, and date of the review.

m. DATE FORM RECEIVED IN BOSP: This field should be left blank. This date will be

entered by and reflect the date received by the BOSP.

JUDGMENT CREDITOR INSTRUCTIONS: Information provided by the Judgment Creditor ensures that amounts deducted from the garnishee’s wages are correctly remitted. Prior to making a remittance to a Judgment Creditor, this form must be returned to the Garnishee, who is responsible for ensuring that all information appears on the form. Incomplete forms will be returned by the Garnishee or the BOSP to the Judgment Creditor. No remittance may be made to the Judgment Creditor until the properly completed form is received by the BOSP. a. NAME: Enter the name of the Judgment Creditor. This is the payee’s name that will be

imprinted on the warrant (check).

b. TAX ID#: Enter the tax identification number that corresponds to the name to be imprinted on the warrant.

c. PHONE: Enter the telephone number of the Judgment Creditor. This will allow agency

personnel and the BOSP staff to contact the Judgment Creditor should clarification regarding information on the form be necessary.

d. STREET, CITY, STATE, ZIP, PROVINCE/COUNTRY: Enter the complete address where

amounts deducted from the garnishee’s wages should be sent. e. NAME AND SIGNATURE: The name and signature of the person completing the form for

the Judgment Creditor.

f. TITLE AND PHONE NUMBER: Enter the Title and telephone number of the person completing the form for the Judgment Debtor.




C. AGENCY RESPONSIBILITIES FOR ALL OTHER COLLECTION DEDUCTIONS

1. Any new withholding documents or amendments to existing documents received by the agency should be forwarded to the BOSP immediately upon receipt. For all employees, documents may be faxed to (850) 413-5897.

2. The Bureau should be promptly notified of the termination of an employee who has a collection deduction. If upon termination the agency is aware of an employee's change of home address or of the employee's new employer, it is required that this information be provided to the Bureau so we may comply with 61.1301(2)(K), F.S.

3. The agency should inform the Bureau, as soon as it becomes aware, of any problem with a

salary payment on which a collection deduction has been or will be taken. This may occur with employees that are:

a. On leave without pay.

b. Receiving Workers Compensation and a partial salary payment.

c. The agency intends to cancel the salary warrant for any reason.

d. The employee has received an overpayment of salary.

e. The employee is terminating State employment or changing pay cycles.

f. The employee will be receiving a payment from a revolving fund.

If any of the above situations occur, there may be actions the Bureau can take, if timely informed, to alleviate work for the agencies. The warrants for collection deductions will usually be produced three days after payroll processing. During this interim the Bureau will have the ability to stop the deduction from warrant production. This will allow the Bureau to journal transfer the money back to the agency.

4. If the agency is unable to notify the Bureau in time to stop warrant production as described in 3

above, it will be the agency's responsibility to recover from the employee or the payee any amounts improperly deducted and remitted. However, the Bureau may be able to assist the agencies in collecting these amounts. If the Bureau is informed that the employee owes money to the State and has not terminated, the Bureau will be able to deduct it from the next salary payment.

D. SPECIAL HANDLING

1. Anytime an employee is going to be paid for more than one pay period, an inquiry should be made of the collection system.

2. If the employee has a collection record, the Bureau should be contacted. We will adjust the

amounts on the Collection Authorization File to reflect amounts that should be taken for the periods the payment will cover.



3. It is very important to use the payroll system correctly. Collection payments will be deducted on all Pay Cycle 1 (Biweekly) and 2 (Monthly) payments. Supplemental Payments must be coded Pay Cycle 3 or 4. See Volume IV, Section 8 of this manual for more information regarding Supplemental payments.

E. COLLECTION SUBSYSTEM

1. Agencies may inquire of the collection system in the following manner:

Sign on to the system per the procedures in Volume V, Section 1 of this manual. PAYROLL MAIN MENU

SEL

CS COLLECTIONS SYSTEM DE DATA ENTRY PROCESS DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION SR SALARY REFUNDS W4 W4/W5 MAINTENANCE MENU

<--- ENTER SEL CODE

2. In the SEL CODE field enter CS, depress the ENTER key and the following will appear. PCSQMENB ***** COLLECTIONS SYSTEM ***** May 9,96 - MENU - 01:43 PM Code FUNCTION ----- -------------------------------------------------- CM CONTACT FILE MAINTENANCE CN CONTACT FILE SEARCH BY NAME CT CONTACT FILE SEARCH BY TAX ID CC CONTACT FILE SEARCH BY CONTACT ID AM AUTHORIZATION FILE MAINTENANCE/INQUIRY UP AUTHORIZATION PRIORITY CODE UPDATE HA HISTORY FILE MAINTENANCE BY AUTHORIZATION HS HISTORY FILE MAINTENANCE BY SSN ? Help . Terminate ----- -------------------------------------------------- Code: __

3. In the Code field enter “AM”, then depress the ENTER Key and the following will appear. PCSQAUBS ***** COLLECTIONS SYSTEM ***** PCSMAUBS MMM DD,YY - AUTHORIZATION FILE MAINTENANCE -

EMPLOYEE SSN: - -

COLLECTION ORDER EFFECTIVE CURR/PEND ACTION PRIORITY TYPE ID DATE SWITCH ------ -------- ---------- --------------- ---------- ----------



EMPLOYEE SSN: _________ Display Modify Purge (PF5=flip)

4. Enter the Social Security number, and depress the ENTER key. If there are no collection

records the message "No records found for the current input" will appear at the top of the screen. If there is a collection record the following will appear.

PCSQAUBS ***** COLLECTIONS SYSTEM ***** PCSMAUBS MMM DD,YY - AUTHORIZATION FILE MAINTENANCE - EMPLOYEE SSN: 999-99-9999 John Smith JR COLLECTION ORDER EFFECTIVE CURR/PEND ACTION PRIORITY TYPE ID DATE SWITCH ------ -------- ---------- --------------- ---------- ---------- _ 3 COS C87-284-CA 09-18-1987 C _ 5 COS C89-423-CA 03-17-1989 C _ 6 LEV 999-99-9999 05-24-1996 C *** End of Data *** EMPLOYEE SSN: 999999999 Display Modify Purge (PF5=flip)

5. To inquire into a collection record, tab to the Action field for the record you wish to view, type

"D", depress the ENTER key, and the following will appear. AUTHORIZATION RECORD displayed successfully PCSNDAU ***** COLLECTIONS SYSTEM ***** PCSMDAU1 MMM DD,YY - AUTHORIZATION MAINTENANCE - 2 more > Next Panel: 1__ EMPLOYEE SSN: 999-99-9999 John Smith JR *Action (A,D,M,P) _ *COLLECTION TYPE: COS ORDER ID: C87-284-CA_____ C/P SWITCH.....: C PRIORITY NUM....: 3_ ---------- DATES --------- PAYCYCLE........: 1 SIGNATURE DATE..: 09181987 CCPA............: 0.50 EFFECTIVE DATE..: 09181987 *OLO RESTRICTION.: ____ ENDING DATE.....: 12312006 DEDUCTION FLAG..: N TRANSACTION DATE: 09161994 STATUS REASON CD: STOP DISPLAY --------- CONTACT IDS ------------ ADDRESS *WARRANT ISSUED TO: DFL038__________ _ *INFORMATION-CLERK: DFL038__________ _ RECIPIENT ADDR ENTER-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF1 CONFM HELP QUIT RETRN MAIN FLIP TOP LEFT RIGHT



The PF10 and 11 keys are used to page to the left and right to access additional screens. The following information can be obtained from the authorization maintenance file:

Collection type Order ID - Case Number Priority Number Deduction flag - Y=file active N=file closed Effective date - Date deduction will begin Transaction Date - Date of last change to file Contact I.D. - Payee on deduction warrant Recipient Address - Recipients name and address Consumer Credit Protection Act (CCPA) - The maximum percentage of disposable gross allowed by law. Collection Due Amount - Amount to be deducted not to exceed the CCPA. Balances Fees

PF3 will return to the collection system menu.

6. To access the History File, Enter “HS” in the code field and depress ENTER. Type in the Social

Security Number and depress ENTER, the following will appear. PCSQBHSS ***** COLLECTIONS SYSTEM ***** PCSMBHS1 MMM DD,YY - HISTORY RECORDS FOR SSN - 2 more > EMPLOYEE SSN: 999-99-9999 John Smith JR WARRANT COL ORDER COLLECTION RUN ADJ PRIORITY ACTION DATE TP ID DISTR CD TP NUM NUM ------ -------- ---- --------------- ---------- --- --- -------- _ 05101996 COS C89-354 WRNT B 00 06 _ 05101996 COS C89-423-CA WRNT B 00 05 _ 05101996 COS C90-366-1 WRNT B 00 07 _ 05101996 LEV 999-99-9999 STPD B 00 08 _ 04261996 COS C89-354 WRNT B 00 06 _ 04261996 COS C89-423-CA WRNT B 00 05 _ 04261996 COS C90-366-1 WRNT B 00 07 _ 04261996 LEV 999-99-9999 STPD B 00 08 _ 04121996 COS C89-354 WRNT B 00 06 _ 04121996 COS C89-423-CA WRNT B 00 05 EMPLOYEE SSN: 999999999 RECIPIENT NAME: _ Display Modify Purge (PF5=flip)



The PF10 and 11 keys are used to page to the left and right to access additional screens. The following information can be obtained from the History File.

Warrant date - Date of Deduction COLTP - Collection type COS - Court Ordered Support LEV - Internal Revenue Service Levy SLR - Student Loan Recovery GAR - Wage Garnishment Collection Distr. CDs- Payment Status PYRD - Deduction taken, but payment has not been disbursed yet. STOP or STPD - Bureau of State Payrolls is holding funds per court order CANX - Employee warrant has been canceled WRNT - Warrant has been generated to the payee Collection Amount - Amount deducted for current payment Payment Arrears - Amount that could NOT be taken due to CCPA law. Interest Amount - Amount deducted in addition to the regular payment. Employer Fees - Amount deducted for processing. Agent Fees - Amount required by the Clerk of Court for their processing fee.

Type "D" in the action field next to the record you want to display. When displayed the history file will be displayed in more detail. You may use PF10 and PF11 to access additional screens.

PF3 will return you to the previous viewed screen. PF4 will return you to the payroll main

menu.

EMPLOYEE RECORDS PAYROLL SYSTEM ACCESS

REVISED: JULY 2010 VOLUME V, SECTION 1 PAGE 1 OF 11


An on-line system must have security measures to prevent unauthorized persons from accessing computer files. Also, authorized personnel must be allowed access to only those files for which they have authority. This is accomplished through the use of sign-on procedures and carefully controlled maintenance of the Access Control File.

The Access Control File contains the valid organization codes and initials of employees authorized to access the system. This file is checked each time an organization code, initials and password are entered, and access is not allowed if the entered organization code, initials and password are not included on the file. Also included on the file are the authorized functions for each organization code/initial combination. Access is allowed only to those functions that are included on the file for the entered organization code/ initial combination.

There are two types of access: Access Control sign-on and Operating sign-on. The Access Control sign-on grants access only to the Access Control File and the Operating sign-on grants access only to operating files. A single sign-on cannot access both Access Control and Operating files.

The Department of Financial Services (DFS) Chief Financial Officer will assign each agency an Operating Level Organization (OLO) Access Control Function. The agency will designate an Access Control Custodian who is responsible for assigning additional Access Control Functions and/or Operating Functions to agency personnel. The agency must send a written request to the BOSP to request BOSP to initiate, delete or change the agency Access Control Custodian. The request must be from the supervisor or higher superior of the employee for whom the request is being sent. The request must provide name, title and telephone number of the person that the agency designates as their Access Control Custodian. BOSP will set up security and notify the requestor and custodian. The request may be sent by email, Fax or postal service to the BOSP employee identified for this responsibility in the BOSP Function List at the BOSP web site. The Agency Access Control Custodian is responsible for setting up agency employees, resetting agency employees who allow passwords to expire and deleting employees who should no longer have access to the payroll system due to termination or reassignment of duties.

The degree to which this responsibility is delegated within an agency is at the discretion of each agency. This will depend to a large extent on how much the agency’s personnel office is centralized or decentralized. An agency with a centralized personnel office may choose to appoint only two (one primary and an alternate) Access Control Custodians for the entire agency, whereas an agency with a decentralized personnel office may choose to delegate the authority to several individuals at different levels or locations. This delegation can continue down to Bureau and Section levels, if this meets the requirements of the agency. An agency back-up Access Control Custodian should be established for the primary Access Control Custodian. Regardless of the organizational structure of the personnel and payroll offices, special care should be taken when determining the number of individuals to be allowed access to the Access Control File. Job changes and terminations should be immediately addressed by deleting affected employees’ access using the access control function. EXAMPLE: As an example, an Access Control Custodian is located in Tallahassee. Since the agency has districts 01 and 02 in other cities, the agency’s Access Custodian delegated the access control function to one individual in each of the divisions. The district level Access Control Custodians will assign access to all operating functions within his/her district.



B. ACCESS CONTROL CUSTODIAN

Once the agency has designated and assigned access control functionality to their Access Control Custodians, it is then the responsibility of the custodians to assign operating functions to designated agency personnel. When assigning access to functions, the Access Control Custodian can assign access only at or below the access level, which he/she has been granted. The levels of access that may be assigned are as follows:

U – (Update) level grants access to add, update, or inquire into records. I – (Inquiry) level grants access to inquire into records, but has no add or update capabilities. P – (Prohibited) level prohibits access. The user cannot add, update, or inquire into records.

The Access Control Custodian automatically has authority to grant the capability equal to or less than his own. If the custodian’s access is “U” for a particular function, he/she may assign another employee access of “U”, “I”, or “P”. If the custodian’s access is “I”, then he /she may assign an “I” or “P” to another user. If the custodian’s access is “P”, then he/she cannot grant access to that function to any users. This security provides the custodian with the capability of limiting not only who has access to the system, but also whether they have update or inquiry capability.

NOTE TO ACCESS CONTROL CUSTODIANS: It is important that Access Control Custodians keep their password current. To do this, Custodians must log into the system using their Access Control Custodian password at least once every 90 days. This Access needs to be maintained so Custodians can assist others in their agency.

C. SIGN-ON PROCEDURES

The Payroll sign-on is used to gain access to the Payroll database. The initials used when signing on will determine whether the user has access as an Access Control Custodian or as an Operator. An authorized organization code, user ID, and password must be entered before the user will have access to the database. To sign on:

1. Access FLAIR from the FLAIR LOGON Screen. 2. The CICS screen appears. Press the clear key and enter PYRL, and then press the <ENTER>

key.

3. The news screen appears. After checking for unread updates, press the <ENTER> key.

4. Enter appropriate 4-character organization code in the ORGANIZATION field; 5. Enter 3-character user initials in the INITIALS field; 6. The first time a user logs in and each time a password is reset, the user must:

a. Tab PAST the PASSWORD field. Enter nothing, not even a space, in the PASSWORD field;

b. Enter a unique 8 alphanumeric character password that includes at least one upper case letter, one lower case letter and one number in the NEW PASSWORD field and press the <ENTER> key;



c. The system will prompt the user to reenter the new password as verification. Press the <ENTER> key after reentering the new password to access the PAYROLL MAIN MENU screen.

PAYROLL SIGN-ON ORGANIZATION: *********** INITIALS: PASSWORD: ENTER THE FOLLOWING ONLY IF YOU WANT TO CHANGE YOUR PASSWORD NEW PASSWORD: NEW PASSWORD VERIFICATION:

D. GRANTING ACCESS TO FUNCTIONAL USERS AND ACCESS CONTROL CUSTODIANS

1. After completing the sign-on procedures (using Access Control Custodian Initials), the PAYROLL ACCESS CONTROL MENU screen will appear.

PACQMENU PAYROLL ACCESS CONTROL MENU 03/11/2010 12:58:33 L1 L2 L3 L4 L5 SEL: ORGANIZATION...: ** ** ** ** *** INITIALS.......: LAST NAME......: FIRST NAME.....: MI: GROUP LEVEL....: USER GROUP(OLO): **** SEL A ADD NEW RECORD - ORGANIZATION, INITIALS, GROUP LEVEL, USER GROUP REQUIRED I INQUIRE EXISTING RECORD - ORGANIZATION AND INITIALS REQUIRED U UPDATE EXISTING RECORD - ORGANIZATION AND INITIALS REQUIRED M SUMMARY LIST OF RECORDS - ORGANIZATION REQUIRED C CUSTODIAN MASS UPDATE Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

2. In the SEL field, enter a valid SEL code from the list at the bottom left of the screen. To add a

new Access Control Custodian, place “A” (add new record) in the SEL field.

3. In the L1 L2 L3 L4 L5 field, the 8-character organization code as entered on the Access Control Sign-On Screen will automatically display. When adding a user at your same organization level, you do not need to change the organization code. If you are adding a person below your organization level, key over the asterisks with the proper organization level code. By leaving asterisks, you grant the user access to all levels of the organization that have asterisks.



4. In the INITIALS field, enter the 3-character user ID (preferably employee's initials identifying the user being added. Each User ID must be unique: it cannot be a duplicate of any User ID already being used.

5. In the NAME fields, enter the first and last name of the user being added. Middle name is

optional.

6. In the GROUP LEVEL field, type “A” for agency. “S” is a valid entry only for BOSP or systems level staff.

7. The OLO that corresponds to the Access Control Custodian is automatically displayed by the

system in the USER GROUP (OLO) field.

PACQMENU PAYROLL ACCESS CONTROL MENU 03/11/2010 13:30:17 L1 L2 L3 L4 L5 SEL: ORGANIZATION...: 44 ** ** ** *** INITIALS.......: XYZ LAST NAME......: DOE FIRST NAME.....: JANE MI: GROUP LEVEL....: A USER GROUP(OLO): 4400 SEL A ADD NEW RECORD - ORGANIZATION, INITIALS, GROUP LEVEL, USER GROUP REQUIRED I INQUIRE EXISTING RECORD - ORGANIZATION AND INITIALS REQUIRED U UPDATE EXISTING RECORD - ORGANIZATION AND INITIALS REQUIRED M SUMMARY LIST OF RECORDS - ORGANIZATION REQUIRED C CUSTODIAN MASS UPDATE Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

8. Press the <ENTER> key and the PAYROLL ACCESS CONTROL - ADD screen will be displayed.

GROUP LEVEL ORGANIZATION INITIALS AC DESCRIPTION 4400 A 44********* XYZ N JANE DOE,W4-OPERATOR LAST NAME: DOE FIRST NAME: JANE MI: * * * * P P COLLECTION ADS P P COLLECTION AGN P P COLLECTION CSR P P COLLECTION FPT P P COLLECTION IRS P P COLLECTION PSR P P COLLECTION XSL P I COURT ORD SUPP P I DEBT GARNISH P P ST LOAN REPAY P P AGCY FILE CERT P P BATCH CONTROL P P DATA ENTRY P P DEFERRED COMP P P DUPLICATE W2'S P P EFT DELETION P P EMP TRAVEL P I EMPLOYEE INFO P P FORM CONTROL P P NONCASH APPRV P P NONCASH INPUT P P REPORT SCHEDUL P P RET APPROVAL P P RET INPUT P P SAL REFUND APP P U SALARY REFUND P P TAPE SCHEDULE P P TAX COLL APPRV P P TAX COLL INPUT P U TAX REPORTING P P WNT CANX APROV P P WNT CANX INPUT P U W4/W5 FILE DIRECTORY MAINTENANCE * PASSWORD'S FUNCTION CONTROL CODES NEXT: SEL ORGANIZATION ** ** ** ** *** INITALS OLO **** Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONT RETRN BKWRD FRWRD CAN



9. To complete assigning access, add information as follows:

a. The organization level and initials entered on the Access Control screen will automatically display near the top of this page under the ORGANIZATION and INITIALS headings respectively. These fields are protected and cannot be changed.

b. In the AC (access control) field, enter "Y" if the user you are setting up is to perform Access Control Custodian functions using these initials. Enter "N" if the employee you are setting up is to perform operating functions using these initials. The same set of initials cannot access both Access Control and operating functions. WHEN SETTING UP ANOTHER ACCESS CONTROL CUSTODIAN, ASSIGN THEM THE SAME LEVEL ACCESS YOU HAVE BEEN GRANTED FOR EACH FUNCTION (See d. below).

c. Utilize the DESCRIPTION field to provide additional information about the user.

d. The last and first name entered on the Access Control Screen will automatically display under the LAST and FIRST NAME Headings.

e. Two columns are displayed next to the functions. The first column contains the access level your Access Control Custodian user ID has been granted. You cannot change values in this column. In the second column, enter the access level the user you are setting up is to have for each function. Remember, the Access Control Custodian can assign access only at or below the access level that he/she has been granted. Levels of access that may be assigned are:


PACQU PAYROLL ACCESS CONTROL - UPDATE 03/11/2010 13:30:17 USER GROUP GROUP LEVEL ORGANIZATION INITIALS AC DESCRIPTION 4400 A 44********* XYZ N JANE DOE, W-4 OPERATOR LAST NAME: DOE FIRST NAME: JANE MI: * * * * P P COLLECTION ADS P P COLLECTION AGN P P COLLECTION CSR P P COLLECTION FPT I P COLLECTION IRS P P COLLECTION PSR P P COLLECTION XSL I I COURT ORD SUPP I P DEBT GARNISH I P ST LOAN REPAY P P AGCY FILE CERT P P BATCH CONTROL P P DATA ENTRY I P DEFERRED COMP U P DUPLICATE W2'S I P EFT DELETION P P EMP TRAVEL I P EMPLOYEE INFO P P FORM CONTROL P P NONCASH APPRV P P NONCASH INPUT P P REPORT SCHEDUL P P RET APPROVAL P P RET INPUT P P SAL REFUND APP P P SALARY REFUND P P TAPE SCHEDULE P P TAX COLL APPRV P P TAX COLL INPUT P P TAX REPORTING P P WNT CANX APROV P P WNT CANX INPUT U U W4/W5 FILE DIRECTORY MAINTENANCE * PASSWORD'S FUNCTION CONTROL CODES NEXT: SEL ORGANIZATION ** ** ** ** *** INITALS OLO **** Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONT RETRN BKWRD FRWRD CAN

NOTE: Great care should be exercised when assigning update or inquiry capabilities. For internal

control purposes, only the level of access necessary for the performance of the user's duties should be assigned.



f. To grant access to payroll directories, place an “X” to the left of DIRECTORY MAINTENANCE on the PAYROLL ACCESS CONTROL – UPDATE screen and press the <ENTER> key. The first of several DIRECTORY MAINTENANCE FUNCTIONS screens will be displayed.

g. The DIRECTORY MAINTENANCE FUNCTIONS screens display two columns to the left of each directory. The first column contains the access level your Access Control Custodian user ID has been granted. You cannot change values in this column. In the second column, enter “I” to the left of each function to which the user is to have inquiry access. Agencies can be given only inquiry (I) access to the directories.

h. Use the PF8 key to proceed to the next DIRECTORY MAINTENANCE FUNCTIONS

screen.

PACQA DIRECTORY MAINTENANCE FUNCTIONS * * *

I P DIRECTORY AAA I P DIRECTORY BPT I P DIRECTORY CAL I P DIRECTORY CCT I P DIRECTORY COC I P DIRECTORY DED I P DIRECTORY DID I P DIRECTORY DIS P P DIRECTORY DVH I P DIRECTORY EID I P DIRECTORY ERN P P DIRECTORY ESA P P DIRECTORY ESM I P DIRECTORY FLF P P DIRECTORY FUN I P DIRECTORY HIT I P DIRECTORY LCV I P DIRECTORY LTX I P DIRECTORY MRH P P DIRECTORY PGR I P DIRECTORY RAC I P DIRECTORY RCC I P DIRECTORY RET I P DIRECTORY RGD I P DIRECTORY RGM P P DIRECTORY RPT I P DIRECTORY SAF I P DIRECTORY SLF I P DIRECTORY SSN I P DIRECTORY STC I P DIRECTORY TAX I P DIRECTORY TLE I P DIRECTORY TTL P P DIRECTORY VWN * PASSWORD'S FUNCTION CONTROL CODES Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

i. Use the PF3 key to return to the PAYROLL ACCESS CONTROL - UPDATE screen. j. From the PAYROLL ACCESS CONTROL - UPDATE screen, you can use the NEXT line

near the bottom of the screen to add or update other users, or you can use the PF3 key to return to the PAYROLL ACCESS CONTROL MENU screen.

E. VIEW USER’S ACCESS CONTROL RECORD

To view an existing user’s access, sign-on using your Access Control Custodian initials (See previous Step C. SIGN-ON PROCEDURES.). 1. In the SEL field, enter “I”. 2. In the 8-character L1 L2 L3 L4 L5 field, enter the organization level to which the user has

access. This organization level will be at or below your organization level.

3. Enter the user’s 3-character INITIALS in the INITIALS field.

4. Press the <ENTER> key and the PAYROLL ACCESS CONTROL –INQUIRY screen will be displayed.



PACQU PAYROLL ACCESS CONTROL - INQUIRY 03/11/2010 13:30:17 USER GROUP GROUP LEVEL ORGANIZATION INITIALS AC DESCRIPTION 4400 A 44********* XYZ N JANE DOE, W-4 OPERATOR LAST NAME: DOE FIRST NAME: JANE MI: * * * * P P COLLECTION ADS P P COLLECTION AGN P P COLLECTION CSR P P COLLECTION FPT I P COLLECTION IRS P P COLLECTION PSR P P COLLECTION XSL I I COURT ORD SUPP I P DEBT GARNISH I P ST LOAN REPAY P P AGCY FILE CERT P P BATCH CONTROL P P DATA ENTRY I P DEFERRED COMP U P DUPLICATE W2'S I P EFT DELETION P P EMP TRAVEL I P EMPLOYEE INFO P P FORM CONTROL P P NONCASH APPRV P P NONCASH INPUT P P REPORT SCHEDUL P P RET APPROVAL P P RET INPUT P P SAL REFUND APP P P SALARY REFUND P P TAPE SCHEDULE P P TAX COLL APPRV P P TAX COLL INPUT P P TAX REPORTING P P WNT CANX APROV P P WNT CANX INPUT U U W4/W5 FILE DIRECTORY MAINTENANCE * PASSWORD'S FUNCTION CONTROL CODES NEXT: SEL ORGANIZATION ** ** ** ** *** INITALS OLO **** Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONT RETRN BKWRD FRWRD CAN

5. There are multiple screens of access functions that may be viewed. To proceed to the next screen

PF8 to view additional access functions.

6. To view Directory Maintenance Functions Screen. Place an X to the left of DIRECTORY MAINTENANCE on the Payroll Access Control Update-Inquiry Screen and press enter key and the first Directory Maintenance Functions Screens will be displayed.



7. Use the PF8 key to proceed to the next Directory Maintenance Functions Screen.

F. UPDATE USER’S ACCESS CONTROL RECORD

To make changes to an existing user’s access, sign-on using your Access Control Custodian initials (See previous Step C. SIGN-ON PROCEDURES.).

1. In the SEL field, enter "U".



2. In the 8-character L1 L2 L3 L4 L5 field, enter the organization level to which the user has access. This organization level will be at or below your organization level.

3. Enter the user’s 3-character INITIALS in the INITIALS field.

4. Press the <ENTER key and the PAYROLL ACCESS CONTROL - UPDATE screen will

be displayed.

PACQU PAYROLL ACCESS CONTROL - UPDATE 03/11/2010 13:30:17 USER GROUP GROUP LEVEL ORGANIZATION INITIALS AC DESCRIPTION STATUS 4400 A 44********* XYZ N JANE DOE, W-4 OPERATOR LAST NAME: DOE FIRST NAME: JANE MI: * * * * P P COLLECTION ADS P P COLLECTION AGN P P COLLECTION CSR P P COLLECTION FPT I P COLLECTION IRS P P COLLECTION PSR P P COLLECTION XSL I I COURT ORD SUPP I P DEBT GARNISH I P ST LOAN REPAY P P AGCY FILE CERT P P BATCH CONTROL P P DATA ENTRY I P DEFERRED COMP U P DUPLICATE W2'S I P EFT DELETION P P EMP TRAVEL I P EMPLOYEE INFO P P FORM CONTROL P P NONCASH APPRV P P NONCASH INPUT P P REPORT SCHEDUL P P RET APPROVAL P P RET INPUT P P SAL REFUND APP P P SALARY REFUND P P TAPE SCHEDULE P P TAX COLL APPRV P P TAX COLL INPUT P P TAX REPORTING P P WNT CANX APROV P P WNT CANX INPUT U U W4/W5 FILE DIRECTORY MAINTENANCE * PASSWORD'S FUNCTION CONTROL CODES NEXT: SEL ORGANIZATION ** ** ** ** *** INITALS OLO **** Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONT RETRN BKWRD FRWRD CAN

5. ORGANIZATION, INITIALS, AC, DESCRIPTION, STATUS and LAST AND FIRST NAME

will be displayed as they exist for the user. All these fields except the DESCRIPTION, STATUS and NAME fields are protected and cannot be changed.

6. If the user forgets their password or their access is revoked, you will need to reset their

password. To do this, enter “R” in the STATUS field and press the <ENTER> key. The user must change their password the next time they attempt to access the PYRL system. Instructions for changing a password are in number 6 of section C. above.

7. To delete a user’s access to PYRL enter "D" in the STATUS field and press the <ENTER> key.

Once deleted, a user’s PYRL access must be totally set up again (See previous section D. GRANTING ACCESS TO FUNCTIONAL USERS AND ACCESS CONTROL CUSTODIANS) before he/she can access PYRL.

8. To change the level of access the user is assigned for one or more functions, replace the existing

access level code with the new access level code. The first column contains the access level that your Access Control Custodian user ID has been granted. You cannot change values in this column. Make needed changes in the second column. Remember, the Access Control Custodian can assign access only at or below the access level that he/she has been granted. The levels of access that may be assigned are as follows:




NOTE: Great care should be exercised when assigning update or inquiry capabilities. For internal control purposes, only the level of access necessary for the performance of the user's duties should be assigned.

There are multiple screens of functions for which access levels may need to be granted. To proceed to the next PAYROLL ACCESS CONTROL - UPDATE screen and update more functions, press the PF8 key.

9. To update one or more payroll directory, place an “X” to the left of DIRECTORY MAINTENANCE on the PAYROLL ACCESS CONTROL – UPDATE screen and press the <ENTER> key. The first of several DIRECTORY MAINTENANCE FUNCTIONS screens will be displayed.

10. The DIRECTORY MAINTENANCE FUNCTIONS screens display two columns to the left of each directory. The first column contains the access level your Access Control Custodian user ID has been granted. You cannot change values in this column. Make appropriate changes in the second column. Remember, agencies can be given only inquiry (I) access to the directories.

11. Use the PF8 key to proceed to the next DIRECTORY MAINTENANCE FUNCTIONS screen.



12. Use the PF7 key to return to the PAYROLL ACCESS CONTROL -UPDATE screen.

Alternatively, use the PF3 key to return to the PAYROLL ACCESS CONTROL MENU screen.

13. From the PAYROLL ACCESS CONTROL - UPDATE screen, you can use the NEXT line near the bottom of the screen to update other users, or you can use the PF3 key to return to the PAYROLL ACCESS CONTROL MENU screen.

G. ACCESS CONTROL USER LIST

For audit purposes, the Access Control Custodian should periodically review the Access file to ensure that only authorized users remain on the file. To do this, sign in to the PYRL system as Access Control Custodian. At the PAYROLL ACCESS CONTROL MENU screen:



1. Enter "M" in the SEL field to view a summary list of all users on the Access Control File in your organization.

2. To view a subset of users, enter the 8-character organization level into which you wish to inquire

in the L1 L2 L3 L4 L5 field. This will be below your organization level.

3. Leave the INITIALS field blank. Press the <ENTER> key and the system will display a summary list of all active users within the given organizational code.

PACQM PAYROLL ACCESS CONTROL - SUMMARY 00/00/00 00:00:00 USER GRP GROUP LVL ORGANIZATION INIT AC DESCRIPTION STA 4400 A 44********* ABC N ELMER FUDD – W-4 ENTRY 4400 A 44********* DEF N PORKY PIG, SAL REF APP 4400 A 44********* GHI Y ROAD RUNNER 4400 A 44********* JKL N JOHN DOE, SAL REF 4400 A 44********* MNO N BUGS BUNNY, W-4 ENTRY 4400 A 44********* PQR N DONALD DUCK, PERSONNEL 4400 A 44********* XYZ N JANE DOE, W-4 OPERATOR NEXT: SEL ORGANIZATION *********** INITIALS OLO **** Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

a. The USER GROUP (OLO), GROUP LEVEL, ORGANIZATION, INITIALS, AC (access

control), and user DESCRIPTION will be displayed for each active user. Users whose records (access) have been deleted will not be displayed. You can page through the list by pressing the <ENTER> key.

b. If "Y" is shown in the AC column, the identified user ID is that of an Access Control Custodian. This user ID allows access only to the Access Control File. If the AC column displays "N", the identified user ID can be used to gain access only to operating files.

c. Check the list for user ID’s of employees who no longer need PYRL access. If any are listed, delete that access right away.

d. From the PAYROLL ACCESS CONTROL SUMMARY screen, you can use the NEXT line near the bottom of the screen to update other users, or you can use the PF3 key to return to the PAYROLL ACCESS CONTROL MENU screen.

e. The STATUS field will be blank for active users. An “I” in the STATUS field identifies an INACTIVE user.

H. SIGN OFF PROCEDURES

When a sign-on is complete, anyone can use the terminal. To prevent unauthorized access to computer files, it is imperative that you sign off when finished or when leaving the computer unattended. Also, when you are signed on, valuable computer storage space is being used. To prevent unnecessary slowing down of computer processing, it is important that you sign off upon task completion.

There is no formatted screen for signing off. Sign off procedures are described below.

1. Press PF2 key.



2. Press the <ENTER> key.

3. When the NAT message appears, clear the screen and log off by typing "CESF LOGO" and pressing <ENTER>.

I. REVIEW OF SECURITY MEASURES

Agencies should periodically review internal security measures to ensure that proper internal control exists. Several items to assist in this evaluation are:

1. To maintain proper internal control over payroll records, it is important that the agency develop

adequate security measures. This is done by allowing passwords for individuals at specific organization levels who need access to operating files and by limiting access to only those functions that are needed to perform their duties.

2. Always enter information in the “DESCRIPTION” field that further identifies the assigned user.

3. Be sure to promptly delete access for persons who leave your agency’s employ or whose job

duties no longer require the current assigned access.

4. To prevent unauthorized access to sensitive computer files, it is imperative that users log off when not working in the PYRL system or when leaving their terminal unattended.

5. Under no circumstances should users share a user id. Users should be reminded to keep their

password safe and to not share it with others.

6. Access to the PYRL system should be periodically reviewed to ensure that users only have the access that is needed to perform their duties. It is recommended this review occur at least quarterly.

7. Consider the following in determining the physical location of Computers:

• Can the room in which the computer is located be locked after normal work hours? • Is there access to needed files, phone, etc. so the user will not need to regularly leave the

workstation? IMPORTANT: Access Control custodians should monitor the functions assigned to active users. There is sensitive information in the Payroll Data Base and prudent judgment should be exercised in utilizing the information. The amounts of deduction for tax sheltered annuities and deferred compensation is exempt from the public record law, as are the home addresses of Law Enforcement personnel and Social Security numbers of State employees.

EMPLOYEE RECORDS EMPLOYEE INFORMATION

REVISED: AUGUST, 2012 VOLUME V, SECTION 2 PAGE 1 OF 13

A. ACCESSING FULLY PROCESSED EMPLOYEE RECORDS

The Employee Information (EI) screens display details of an employee’s grosses, earnings types, deductions and adjustments that have been completely processed.

1. Follow directions in Volume V, Section 1, (C. SIGN-ON PROCEDURES) to access the PAYROLL MAIN MENU screen (displayed below).

Functions on your PAYROLL MAIN MENU screen are determined by the access you are assigned by your agency’s Access Control Custodian. Therefore, your PAYROLL MAIN MENU screen may not look exactly like the example below.

PAYROLL MAIN MENU

SEL CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION SR SALARY REFUNDS W4 W4/W5 MAINTENANCE MENU

<--- ENTER SEL CODE

Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

QUIT

2. In the ENTER SEL CODE field on the PAYROLL MAIN MENU screen, enter “EI” and depress the <ENTER> key to display the EMPLOYEE INFORMATION MENU screen. From this screen you can select the type pay record needed. See screen below:

EIMENU 12/17/08 16:42:37 EMPLOYEE INFORMATION MENU SEL AL ANNUAL LEAVE PAYMENT HISTORY CA CANCELLATION AND ADJUSTMENT CY YEAR-TO-DATE BALANCES - CURRENT YEAR GROSS TO NET PD EMPLOYEE PAYMENT DETAIL PM PAYMASTER DETAIL PT PRE-TAX BENEFIT DETAIL PY YEAR-TO-DATE BALANCES - PRIOR YEARS NEXT: SEL __ SSN ___ __ ____ YEAR ____ WARRANT DATE ______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT MAIN FLIP

3. Users can transfer directly between the AL, CY, PY and PD screens. To do this, enter the screen

to which you wish to transfer in the TRANSFER MENU field at the bottom of the screen, the social security number in the SSN field, and depress the <ENTER> key.



4. Enter the SEL code from the EMPLOYEE INFORMATION MENU screen for the type pay record needed. Also, enter any additional required information (social security number, year, warrant date, etc.) identified in the following subsections that cover each of the pay record types listed on the EMPLOYEE INFORMATION MENU screen. Depress the <ENTER> key to display the selected record screen. The following screens/functions can be selected:

a. AL – Annual Leave Payment History displays all annual leave payments warrant dated after 5/17/1999 that have been made under the social security number entered.

1) From the EMPLOYEE INFORMATION MENU screen, enter “AL” in the SEL field, the social security number in the SSN field, and depress the <ENTER> key to display the ANNUAL LEAVE PAYMENT HISTORY screen. See display below.

i. The OLO represents which agency made the annual leave payment ii. The value in the Can/Adj field will be one of the following:

1. Blank- no cancellation or adjustment has occurred with this payment 2. C- the payment was cancelled 3. A- the payment had an adjustment

iii. The can/adj date field will contain the last date that a cancellation or adjustment occurred related to the record.

iv. If adjustments have been made to a payment, the agency should request a cumulative detail to determine what adjustments were made prior to proceeding with a new leave payout.

PEIMALPP 12/17/08 15:56:31 ANNUAL LEAVE PAYMENT HISTORY SS NUMBER EMPLOYEE NAME XXX-XX-XXXX JOHN D SMITH CAN/ADJ OLO WRNT DATE WRNT NUM EMPE HRS PP CASH GROSS CAN/ADJ DATE 119500 mm/dd/yyyy 1111111 199.50 3 3598.98 119500 mm/dd/yyyy 2222222 50.50 88 300.98 119500 mm/dd/yyyy 3333333 2.50 6 30.98 430000 mm/dd/yyyy 4444444 3.50 1 56.98 430000 mm/dd/yyyy 5555555 9.00 1 43.00 SUMMARY BY PAY PLAN _ TRANSFER MENU: __ NEXT: SEL __ SSN ___ __ ____ WARRANT DATE ______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

2) From the ANNUAL LEAVE PAYMENT HISTORY screen, type “X” in the

SUMMARY BY PAY PLAN field and depress the <ENTER> key to display the SUMMARY BY PAY PLAN screen. The summary by pay plan will exclude any payments that have been cancelled. It will also exclude any payments prior to 5/12/2001 for career service pay plans since that is when the 240 maximum lifetime became effective. See display below.



PEIMALP2 12/17/08 16:06:43 ANNUAL LEAVE PAYMENT HISTORY SUMMARY BY PAY PLAN SS NUMBER EMPLOYEE NAME XXX-XX-XXXX JOHN D SMITH AY PLAN TOTAL HOURS CAN/ADJ CAN/ADJ DATE 1 9.00 3 199.50 6 2.50 88 50.50 TRANSFER MENU: __ NEXT: SEL __ SSN ___ __ ____ WARRANT DATE P Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

3) Depress the <ENTER> key again to return to the ANNUAL LEAVE PAYMENT HISTORY screen.

b. CY – Current Year Detail: Displays year-to-date balances from gross to net for the current year.

1) From the EMPLOYEE INFORMATION MENU screen, enter “CY” in the SEL field, the social security number in the SSN field, and depress the <ENTER> key to display the EMPLOYEE YTD BALANCES screen. See display below.

PEIMYTD EMPLOYEE YTD BALANCES 02/25/08 15:38:41 YYYY GROSS TO NET SOC SEC NO: XXX-XX-XXXX NAME: SMITH, JOHN D ORG CODE: XX XX XX XX XXX LAST WARRANT NO: 1111111 INTRADEPT NO: 0001500000 LAST WARRANT DATE: MM/DD/YY LAST RET CODE: HA W-2CORRECTION: N LAST TRANS DATE: MM/DD/YY ...........GROSSES............ ........DEDUCTIONS......... ...…...BENEFITS...... 6,266.58 SOC SEC GROSS 388.53 SOC SEC EMPEE 4.36 909 6,266.58 MEDI GROSS F 90.87 MEDICARE EMPE 855.72 907 6,233.84 RETIREMNT GRS 717.58 W/H TX 32.32 908 6,233.84 PENSION GROSS 4.00 MGT SER PD PK 614.04 902 6,266.58 W2 GROSS - END OF DATA - 388.53 901 6,233.84 CFR&FRS RT GR 90.86 922 TAX EXEMPT - END OF DATA - 6,266.58 TOTAL GROSS 32.74 NONCSH CMP 6,233.84 CASH GROSS 5,032.86 NET GRS WNDW: X DED WNDW: _ BEN: _ EARNINGS: __ TRANSFER MENU: __ NEXT: SEL __ SSN ___ __ ____ DATE ______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12---

2) From the EMPLOYEE YTD BALANCES screen, the user can display the detail screen

for Earnings, Grosses, Deductions or Benefits.

3) From the EMPLOYEE YTD BALANCES screen, type “X” in the EARNINGS field and depress the <ENTER> key to display the employee’s earnings details. See display below. Depress the <ENTER> key again to return to the current year EMPLOYEE YTD BALANCES screen.



PEIMYTD EMPLOYEE YTD BALANCES MM/DD/YY 16:09:04 YYYY GROSS TO NET SOC SEC NO: XXX-XX-XXXX NAME: SMITH, JOHN D EMPLOYEE EARNINGS CODE AMOUNT DESCRIPTION CODE AMOUNT DESCRIPTION 9100 32.74 VALUE GT LIFE 9170 6,233.84 SALARY/WAGES 0.00 DC CONTRIBUTN 122,183.89 DC UNUSED LTD 0.00 DC BENEFTS PD Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF

4) From the EMPLOYEE YTD BALANCES screen, type “X” in the GRS WNDW field and

depress the <ENTER> key to display the employee’s year-to-date gross totals, such as W2 Gross, FICA Gross and Retirement Gross. Screen is displayed below. Depress the <ENTER> key again to return to the current year EMPLOYEE YTD BALANCES screen.

PEIMYTD EMPLOYEE YTD BALANCES 02/28/08 13:34:02 2008 GROSS TO NET SOC SEC NO: XXX-XX-XXXX NAME: SMITH, JOHN D EMPLOYEE GROSSES CODE AMOUNT DESCRIPTION CODE AMOUNT DESCRIPTION 100 6,266.58 SOC SEC GROSS 150 6,266.58 MEDI GROSS F 200 6,233.84 RETIREMNT GRS 250 6,233.84 PENSION GROSS 300 6,266.58 W2 GROSS 201 6,233.84 CFR&FRS RT GR 256 24,935.36 JUN FY PEN GR Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF

5) From the EMPLOYEE YTD BALANCES screen, type “X” in the DED WNDW field

and depress the <ENTER> key to display the employee’s current year-to-date deduction details. Screen is displayed below. Depress the <ENTER> key again to return to the current year EMPLOYEE YTD BALANCES screen.

PEIMYTD EMPLOYEE YTD BALANCES 02/28/08 13:40:47 2008 GROSS TO NET SOC SEC NO: XXX-XX-XXXX NAME: SMITH, JOHN D EMPLOYEE DEDUCTIONS CODE AMOUNT DESCRIPTION CODE AMOUNT DESCRIPTION 0437 4.00 MGT SER PD PK 0060 388.53 SOC SEC EMPEE 0062 90.87 MEDICARE EMPE 0050 717.58 FED INC TX WH Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF

6) From the EMPLOYEE YTD BALANCES screen, type “X” in the BEN WNDW field

and depress the <ENTER> key to display the employee’s current year-to-date benefit details. Screen is displayed below. Depress the <ENTER> key again to return to the current year EMPLOYEE YTD BALANCES screen.



PEIMYTD EMPLOYEE YTD BALANCES 02/28/08 13:40:47 2008 GROSS TO NET SOC SEC NO: XXX-XX-XXXX NAME: SMITH, JOHN D EMPLOYEE BENEFITS CODE AMOUNT DESCRIPTION CODE AMOUNT DESCRIPTION 0907 855.72 ST HEALTH EMPR 0908 32.32 ST LIFE EMPR 0901 388.53 SOC SEC EMPR 0922 90.87 MEDICARE EMPR 0923 7.58 PRETAX ADM ER Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF

c. PY – Prior Years Detail: Displays end of year balances from gross to net for all available

years on the database in which the individual was employed.

NOTE: Employee records are purged from online databases after the employee has received no payment for four years.

1) From the EMPLOYEE INFORMATION MENU screen, enter “PY” in the SEL field, the employee’s social security number in the SSN field, the four-digit year in the YEAR field, and depress the <ENTER> key to display a specific prior year record. Leave the YEAR field empty to display, in descending order, each of the PY records available for the employee.

EIMENU 09/12/01 09:27:30 EMPLOYEE INFORMATION MENU SEL CA CANCELLATION AND ADJUSTMENT CY YEAR-TO-DATE BALANCES - CURRENT YEAR GROSS TO NET PD EMPLOYEE PAYMENT DETAIL PM PAYMASTER DETAIL PT PRE-TAX BENEFIT DETAIL PY YEAR-TO-DATE BALANCES - PRIOR YEAR NEXT: SEL _PY SSN XXX-XX-XXXX_ ____ YEAR 2007____ WARRANT DATE ______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT MAIN FLIP

2) The message, “NO PRIOR YTD GROSS TO NET DETAIL FOUND FOR THE SSN

XXX-XX-XXXX WITH YEAR YYYY,” will be displayed when no PY record exists for the requested social security number and year. However, when an earlier PY record exists, PY will be displayed in the SEL field, the social security number will be displayed in the SSN field and the four-digit year will be displayed in the YEAR field at the bottom of the message screen.



PEIMMSG 02/26/08 10:37:36 NO PRIOR YTD GROSS TO NET DETAIL FOUND FOR THE SSN XXX-XX-XXXX WITH YEAR 2007 NEXT: SEL PY SS NUMBER XXX-XX_XXXX YEAR 2006 WARRANT DATE ______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONT RETRN MAIN

3) Depress the <ENTER> key to display each of the earlier prior year EMPLOYEE YTD BALANCES records.

PEIMYTD EMPLOYEE YTD BALANCES MM/DD/YY 7:12:05 YYYY GROSS TO NET SOC SEC NO: XXX-XX-XXXX NAME: SMITH, JOHN D ORG CODE: 73 71 99 53 007 LAST WARRANT NO: 1111111 INTRADEPT NO: 0000000000 LAST WARRANT DATE: 12/29/06 LAST RET CODE: HA W-2CORRECTION: N LAST TRANS DATE: 12/29/06 ...........GROSSES............ ........DEDUCTIONS........ .....BENEFITS...... 25,051.36 SOC SEC GROSS 1,553.18 SOC SEC EMPEE 8,591.04 907 25,051.36 MEDI GROSS F 363.24 MEDICARE EMPE 61.23 908 27,233.50 RETIREMNT GRS 2,580.77 W/H TX 2,411.66 902 27,233.50 PENSION GROSS 2,160.00 PT HLTH 1,553.19 901 25,051.36 W2 GROSS 22.14 PT LIFE 363.26 922 27,233.50 CFR&FRS RT GR 60.00 UW TAMPA BAY 166.94 923 2,182.14 TAX EXEMPT 288.00 CAPITAL INS - - END OF DATA - 27,233.50 TOTAL GROSS 512.32 SALARY REFUND NONCSH CMP - END OF DATA - 27,233.50 CASH GROSS 19,693.85 NET GRS WNDW: _ DED WNDW: _ BEN: _ EARNINGS: __ TRANSFER MENU: __ NEXT: SEL PY SSN XX XX XXXX DATE______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12- CONT RETRN MAIN BKWRD FRWRD

4) When all existing PY records have been displayed in descending order and the

<ENTER> key is again depressed, the message, “THERE ARE NO MORE PRIOR YEAR RECORDS AVAILABLE ONLINE FOR SSN XXX-XX-XXXX”, will be displayed. Screen is displayed below. If needed, additional years of data can be requested from the Employee Records group of BOSP.

PEIMMSG 02/28/08 13:59:20 THERE ARE NO MORE PRIOR YEAR RECORDS AVAILABLE ONLINE FOR SSN XXX-XX-XXXX NEXT: SEL __ SS NUMBER ___ __ ____ YEAR ____ WARRANT DATE ______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-- CONT RETRN MAIN BKWRD

5) From any prior year EMPLOYEE YTD BALANCES screen, the detail screen for that year’s Earnings, Grosses, or Deductions will be displayed by entering “X” in the EARNINGS: field, the GRS WNDW: field, the DED WNDW: field: or the BEN WINDW: field respectively.



d. PD - Employee Payment Detail: Displays a list of all payment detail records for a requested SSN. This will include all payments processed in the previous 36 months.

1) From the EMPLOYEE INFORMATION MENU screen, type “PD” in the SEL field, the

social security number in the SSN field, and depress the <ENTER> key to view the EMPLOYEE PAYMENT DETAIL screen displayed below.

PEIQPD ***** EMPLOYEE PAYMENT DETAIL ***** Jan 8,10 11:04 AM Action TAX ID WARRANT DATE WARRANT NUMBER RUN TYPE ------ --------- ------------ -------------- -------- __ xxxxxxxxx 12/31/2009 1729569 M __ xxxxxxxxx 11/30/2009 1425532 M __ xxxxxxxxx 10/30/2009 1150457 M __ xxxxxxxxx 09/30/2009 0880809 M __ xxxxxxxxx 08/31/2009 0610835 M __ xxxxxxxxx 07/31/2009 0249784 M __ xxxxxxxxx 06/30/2009 3426438 M SSN: xxxxxxxxx WARRANT DATE: ________ WARRANT NUM: _______ Display (PF5=flip)

2) If the employee has not been paid in the last 13 months under the social security number entered, the message, “NO RECORDS FOUND FOR CURRENT INPUT” will be displayed at the top of the screen.

3) To display the EMPLOYEE PAYMENT DETAIL screen for a particular record enter

“D” on the ACTION line to the left of the record you wish to display and depress the <ENTER> key. To view multiple payments, enter D on each line. After viewing the first record, press PF3 to go to the next selected record. Screen is displayed below.

***** EMPLOYEE PAYMENT DETAIL ***** PEIMPD Jan 8,10 1:39 PM SOC SEC NO FIRST NAME MI LAST NAME WARR NO TYPE WARR DT xxx-xx-xxxx John Doe 1729569 E 12/31/2009 ORG CODE REC CD PAY PLAN CLASS CODE CONTR CAT #PRDS PYMT FTE TOT FTE 43623040000 M810 8 2224 H 1 1.000 1.000 INS CODES PAYCYC EMPST RET W4TP MS #EX W5TP TYPE RATE 01-01-1 11 2 09 HA E S 1 1 TOTAL GROSS CASH GROSS NONCASH GROSS TOTAL DED NET PAY 3993.58 3983.09 10.49 427.19 3555.90 DEDUCTION EMPLOYER EARNINGS REPORTABLE MISCELLANEOUS WINDOW COST WINDOW WINDOW GROSS WINDOW FIELDS __ _ __ _ __ _ __ _ __ _ GROSS SALARY CHARGE 5196.19 BEG PAY PER 12012009 END PAY PER 12312009 ACCT 43-10-1-000122-43200100-00-010000-00 ID 0001500000 TRANSFER MENU __ NEXT:SEL __ SSN ___ __ ____ WRT DT ________ WRT NUM _______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP CONFM



4) The EMPLOYEE PAYMENT DETAIL screen contains a great deal of information. The following will assist in understanding some of the information provided:

TYPE Warrant type E = EFT W = WARRANT

REC CD Record code See Volume VII, Section 1

PP Pay Plan See Volume IV, Section 4

# PRDS Number of Periods See Volume IV, Section 4

FTE Full Time Equivalence See Volume IV, Section 4

INS CODES Insurance Code See Volume IV, Section 4

PAYCYC Pay Cycle See Volume IV, Section 4

EMPST Employee Status - Appointment Status See Volume IV, Section 4

W4TP W-4 Type Paydata Record = 0

Regular W-4 = 1 Excluded employment reason 2 = 2 Expired #2 = 3 Excluded Employment Reason 4 = 4 Excluded Employment Reason 5 = 5 Excluded Employment Reason 6 = 6 Beneficiary = 8 W-4 marked for deletion = 9 Exempt W-4 = E

MS Marital Status See Volume V, Section 3

#EX Number of Exemptions See Volume V, Section 3

W5TP W-5 TYPE Not eligible, no W-5 on file = 0

Eligible, no spouse certificate = 1 Eligible, spouse has certificate = 2

TYPE RATE Type Rate of Pay Codes See Volume IV, Section 4



***** EMPLOYEE PAYMENT DETAIL ***** PEIMPD Jan 8,10 1:39 PM SOC SEC NO FIRST NAME MI LAST NAME WARR NO TYPE WARR DT xxx-xx-xxxx John Doe 1729569 E 12/31/2009 ORG CODE REC CD PAY PLAN CLASS CODE CONTR CAT #PRDS PYMT FTE TOT FTE 43623040000 M810 8 2224 H 1 1.000 1.000 INS CODES PAYCYC EMPST RET W4TP MS #EX W5TP TYPE RATE 01-01-1 11 2 09 HA E S 1 1 TOTAL GROSS CASH GROSS NONCASH GROSS TOTAL DED NET PAY 3993.58 3983.09 10.49 427.19 3555.90 DEDUCTION EMPLOYER EARNINGS REPORTABLE MISCELLANEOUS WINDOW COST WINDOW WINDOW GROSS WINDOW FIELDS __ _ __ _ __ _ __ _ __ _ GROSS SALARY CHARGE 5196.19 BEG PAY PER 12012009 END PAY PER 12312009 ACCT 43-10-1-000122-43200100-00-010000-00 ID 0001500000 TRANSFER MENU __ NEXT:SEL __ SSN ___ __ ____ WRT DT ________ WRT NUM _______ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP CONFM

5) From the EMPLOYEE PAYMENT DETAIL of a particular record, the user can display

the detail screen for Deductions, Employer Cost, Earnings, Reportable Grosses or Miscellaneous Fields.

6) From the EMPLOYEE PAYMENT DETAIL screen, type “X” in the Deduction field and

depress the <ENTER> key to display the employee’s deduction details. Screen is displayed below. Depress the <ENTER> key again to return to the EMPLOYEE PAYMENT DETAIL screen.

***** EMPLOYEE PAYMENT DETAIL ***** PEIMPD Jan 8,10 2:56 PM SOC SEC NO FIRST NAME MI LAST NAME WARR NO TYPE WARR DT xxx-xx-xxxx John Doe 1729569 E 12/31/2009 ORG CODE REC CD PAY PLAN CLASS CODE CONTR CAT #PRDS PYMT FTE TOT FTE 43623040000 M810 8 2224 H 1 1.000 1.000 DEDUCTIONS CODE AMOUNT DESCRIPTION CODE AMOUNT DESCRIPTION 722 7.00 UW BIG BEND 215 101.01 GABOR CO. INC 437 2.00 MGT SER PD PK 103 TE 12.64 PTB DENTAL IN 60 246.82 SOC SEC EMPEE 62 57.72 MEDICARE EMPE EMPLOYEE DEDUCTION COUNT 6 TOTAL EMPLOYEE DEDUCTIONS 427.19

7) From the EMPLOYEE PAYMENT DETAIL screen type “X” in the Employee Cost

Window field and depress the <ENTER> key to display the employer cost code details. Screen is displayed below. Depress the <ENTER> key again to return to the EMPLOYEE PAYMENT DETAIL screen.



***** EMPLOYEE PAYMENT DETAIL ***** PEIMPD Jan 8,10 2:56 PM SOC SEC NO FIRST NAME MI LAST NAME WARR NO TYPE WARR DT xxx-xx-xxxx John Doe 1729569 E 12/31/2009 EMPLOYER COST CODES CODE AMOUNT DESCRIPTION 909 1.59 ST DISB INS EMPLOYER CONTRIB 907 498.68 STATE HEALTH INS-EMPLOYER CONTRIB 908 15.01 STATE LIFE INS-EMPLOYER CONTRIB 902 392.33 FLA RET SYSTEM-EMPLOYER CONTRIB 901 246.82 FICA EMPLOYER CONTRIBUTIONS 922 57.73 MEDICARE EMPLOYER CONTRIBUTIONS 923 0.94 PRETAX ADMINISTRATION ASSESSMENT EMPLOYER COST COUNT 7 TOTAL EMPLOYER COST 1213.10

8) From the EMPLOYEE PAYMENT DETAIL screen type “X” in the Earnings Window

field and depress the <ENTER> key to display the employee earnings code details. Screen is displayed below. Depress the <ENTER> key again to return to the EMPLOYEE PAYMENT DETAIL screen.

***** EMPLOYEE PAYMENT DETAIL ***** PEIMPD Jan 8,10 2:56 PM SOC SEC NO FIRST NAME MI LAST NAME WARR NO TYPE WARR DT xxx-xx-xxxx John Doe 1729569 E 12/31/2009 EMPLOYEE EARNINGS CODES ERN CODE AMOUNT DESCRIPTION SEQ TROP RATE OF PAY HRS WORKED 9100 10.49 VALUE GT LIFE 9170 3983.09 SALARY/WAGES 1 1 3983.09 184.00 EARNINGS COUNT 2

9) From the EMPLOYEE PAYMENT DETAIL screen type X” in the Reportable Gross

Window field and depress the <ENTER> key to display the employee gross totals such as W-2 gross, FICA gross and Retirement Gross. Screen is displayed below. Depress the <ENTER> key again to return to the EMPLOYEE PAYMENT DETAIL screen.



***** EMPLOYEE PAYMENT DETAIL ***** PEIMPD Jan 8,10 2:56 PM SOC SEC NO FIRST NAME MI LAST NAME WARR NO TYPE WARR DT xxx-xx-xxxx John Doe 1729569 E 12/31/2009 EMPLOYEE GROSSES CODE AMOUNT DESCRIPTION MISC 100 3980.94 FICA GROSS 150 3980.94 MEDICARE GROSS F 200 3983.09 RETIREMENT GROSS 250 3983.09 PENSION PLAN GROSS 300 3980.94 W2 GROSS 201 3983.09 RETIREMENT GROSS, CFR & FRS PLANS 252 3983.09 DECEMBER FISCAL YTD PENSION GROSS REPORTABLE GROSS COUNT 7

10) From the EMPLOYEE PAYMENT DETAIL screen type “X” in the Miscellaneous Field

and depress the <ENTER> key to display the employee’s salary detail file- miscellaneous fields. Screen is displayed below. Depress the <ENTER> key again to return to the EMPLOYEE PAYMENT DETAIL screen. Most information on the miscellaneous screen is utilized by the payroll system for reporting and summarization.

***** EMPLOYEE PAYMENT DETAIL ***** PEIMPD Jan 8,10 2:56 PM SOC SEC NO FIRST NAME MI LAST NAME WARR NO TYPE WARR DT xxx-xx-xxxx John Doe 1729569 E 12/31/2009 ORG CODE REC CD PAY PLAN CLASS CODE CONTR CAT #PRDS PYMT FTE TOT FTE 43623040000 M810 8 2224 H 1 1.000 1.000 SALARY DETAIL FILE - MISCELLANEOUS FIELDS GROUPING IND 1 OLO 430000 EFT-VR-NUM 1 OBJ CODE 110000 SAMAS ORG 43623040000 W5 SPOUSE SAMAS-EXP-OPT SAMAS-EXP-VR WORK-CNTY 37 SAMAS-AU 00 SUFFIX PAY-SOURCE 8 PREV-SSN-TYPE ANNL-LVE-HR PTB-MSG 0 PYMT-FTE 1.000 POSITION NUM 4237 INS-IND 0 W4-CONTROL-NUM EFT-DOC-NUM 1349029 PERF EVAL DISB-PART-CD DISB-DED-QTY ANNIV-DT 12312009 STWD-DOC-DT 12242009 EFT-CNTL-IND Y STWD-DOC-NUM P0000002661 WRNT-ICPT-CD TAX-DEFFERAL EFT-MSG 0 PAY-GRADE 7 PAY-GR-STEP-CD 0 TAX-ID-TYPE-CD S ADDL-COMP-RATE POST-DATE 12242009

e. CA- Cancellation and Adjustment Detail: Displays adjustments to the employee’s pay

records that have been fully processed. These adjustments include warrant cancellations, salary refunds, EFT cancellations, non-cash adjustments, retirement adjustments, and other miscellaneous adjustments. Records are available online for the current year and 2 prior calendar years.

1) At the EMPLOYEE INFORMATION MENU, type “CA” in the SEL field and depress the <ENTER> key to display the CANCELLATIONS AND ADJUSTMENTS MINI MENU.



PCAQMEN2 ***** CANCELLATIONS AND ADJUSTMENTS ***** PCAMMEN2 Feb 20,01 ‐ MINI MENU ‐ 01:04 PM Code | System/Function/Explanation +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+ | BT | BROWSE BY TAX IDENTIFICATION NUMBER | | BW | BROWSE BY WARRANT DATE AND WARRANT NUMBER | | BV | BROWSE BY CANX DATE & CANX VOUCHER NUMBER | | | | | ? | Help | | . | Terminate | +‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐+ Code: __ Tax ID: _________ Warrant Date: ________ Warrant Number: _______ Canx Date: ________ Canx Voucher#: _____________ Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12‐‐‐ HELP QUIT RETRN MAIN FLIP

2) Three options are provided for accessing fully processed cancellation and adjustment

records:

a. Type “BT” in the CODE field, the social security number in the Tax ID field, and depress the <ENTER> key to display only records for the entered social security number. If no social security number is entered, a list of records for all social security numbers will be displayed in social security number order.

b. Type “BW” in the CODE field, the warrant date in the WARRANT DATE field, the warrant number in the WARRANT NUMBER field, and depress the <ENTER> key to display only the record for the entered warrant date and warrant number. If no warrant date and warrant number is entered, a list of records beginning with the earliest warrant date and warrant number will be displayed.

c. Type “BV” in the CODE field, the cancellation date in the CANX DATE field, the cancellation voucher number in the CANX VOUCHER# field, and depress the <ENTER> key to display only the record for the entered cancellation date and cancellation voucher number. If no cancellation date and cancellation voucher number is entered, a list of records in cancellation date order will be displayed.

3) The CANCELLATION AND ADJUSTMENTS ONLINE RECORDS browse screen will be displayed. Records will be displayed according to the method used to retrieve them, i.e., by social security number, by warrant date and warrant number, or by cancellation date and cancellation voucher number.



PCAQBSSN ***** CANCELLATION AND ADJUSTMENTS ONLINE RECORDS ***** PCAMBSN1 Sep 12,06 ‐ BROWSE BY TAX IDENTIFICATION NUMBER ‐ 1 more > WARRANT WARRANT ACTION TAX ID LAST NAME NUMBER DATE NET AMOUNT ‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐‐ __ 111‐11‐1111 GREEN 8836747 20040416 55.73‐ __ 111‐11‐1111 GREEN 4521582 20040402 55.72‐ __ 111‐11‐1111 GREEN 2222236 20040319 55.73‐ SOC SEC NUM: 111111111 Display Next (PF5=flip)

4) To display the CANCELLATIONS AND ADJUSTMENTS detail screens for a particular

record, enter “D” on the ACTION line to the left of the record you wish to display and depress the <ENTER> key. Screen is displayed below.

RECORD 20000922‐1099429‐17:02:43 displayed successfully PCANDBRW ***** CANCELLATIONS AND ADJUSTMENTS ***** PCAMREC1 Feb 20,01 5 more > *ACTION (D,N) __ NEXT PANEL: 1__ PRTY TAX ID: 123456789 PREV PRTY TAX ID: WARRANT DATE: 20000922 LAST NAME: DOE WARRANT NUMBER: 1234567 FIRST NAME: JOHN OLO: 491000 MIDDLE INIT: A SOURCE CODE: D ORG CODE: 49100300000 PAYROLL ORG CODE: 49100300000 RUN TYPE: C OBJECT CODE: 124020 PAYCYCLE: 1 RETIREMENT CODE: ZX EFT IND: 1 STWD DATE: 20000919 EFT DOC NBR: 932430 STWD LINE NUMBER: STWD NUMBER: P1000000699 RECORD SOURCE CODE: 8 RECORD CODE: 10 SAMAS ACCOUNT CODE: 49742766002489009011003000000 CANC VOUCHER NUMBER: 9000444 CANC DATE: 20000925 ADJUSTMENT DATE: REFUND DATE: ORIGINAL POSTING DATE: 20000919 Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12‐‐ CONFM HELP QUIT RETRN MAIN FLIP PREF LEFT RIGHT

5) The first screen displays the adjusted statewide document numbers and dates.

6) Note in the upper right corner how many additional pages are available for this record. Use the PF11 key to advance to the next screen and the FP10 key to go back to the previous screen. Additional pages include the following information: gross to net totals, employee deductions, employee earnings, and reportable grosses.

EMPLOYEE RECORDS FEDERAL TAX FORMS

REVISED: MAY, 2008 VOLUME V, SECTION 3 PAGE 1 OF 24

A. OVERVIEW

The Internal Revenue Service Code requires every employee to complete and submit a Form W-4, EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATE, so that the employer can calculate Federal income tax on wages earned. If a W-4 is not filed, the employer will withhold tax as if the employee is a single person with no withholding allowance (0), as required by Internal Revenue Service Code. Qualified employees may complete and submit an EARNED INCOME CREDIT ADVANCE PAYMENT CERTIFICATE (FORM W-5). To be qualified, employees must meet IRS-defined criteria. All Forms W-5 expire at the end of each calendar year. The employee must submit a new Form W-5 each December to prevent an interruption in advanced earned income credit participation. Refer to subsection D. POPULATING FIELDS DISPLAYED ON THE ONLINE PYRL SYSTEM’S W4/W5 MAINTENANCE MENU SCREEN in this section of the Payroll Processing Manual for instructions on processing the Form W-5.

Qualified employees may claim an EXEMPTION FROM PAYING WITHHOLDING TAX (federal income tax). An employee claiming exempt status will have NO withholding tax taken from their salary payments. These exemptions are claimed for only one year at a time and must be resubmitted by the employee each February to maintain a constant exempt status. Refer to upcoming subsection D. POPULATING FIELDS DISPLAYED ON THE ONLINE PYRL SYSTEM’S W4/W5 MAINTENANCE MENU SCREEN in this section of the Payroll Processing Manual for instructions on processing this Exemption.

Information about, and directions on completing, these forms can be found at IRS Publication 505 at IRS website www.irs.gov.

Form DFS-A3-1897, EXEMPTION FROM WITHHOLDING FOR EXCLUDED EMPLOYMENT FORM, is filed by specific categories of employees as defined by IRS Code as being exempt from federal withholding tax and/or FICA tax. This classification is distinct from the exemption from withholding discussed in the previous paragraph. Refer to subsection H. EXEMPTION FROM WITHHOLDING FOR EXCLUDED EMPLOYMENT FORM: DFS-A3-1897 in this section of the Payroll Processing Manual for more information about and instructions on processing Form DFS-A3-1897.

B. EXPLANATION OF ON-LINE PAYROLL (PYRL) SYSTEM W4/W5 FIELDS

The on-line payroll (PYRL) W-4 screens contain fields in addition to the ones found on the IRS Form W-4. Fields required on the IRS Form are social security number, first name, middle initial, last name, complete home address, filing status and number of allowances to be used in calculating taxes, additional withholding tax amount (if any), and exempt (from having federal income tax withheld) indicator. See PYRL W-4/W-5 screen displayed below. Fields from this screen are explained following the display.

www.irs.gov

http://www.myfloridacfo.com/Division/AA/Forms/DFS-A3-1897.xls

http://www.myfloridacfo.com/Division/AA/Forms/DFS-A3-1897.xls



PW4MC1 INQUIRY OF CURRENT RECORDS - W-4 DATA 02/29/2008 12:04:39

SS NUMBER FIRST NAME MIDDLE NAME LAST NAME SUFX

123 45 6789 JANE A DOE

ADDRESS CITY ST ZIP FOREIGN COUNTRY

241 MAIN STREET ORLANDO FL #########

BIRTH MARITAL NUMBER OF ADDT'L W/H

DATE RACE SEX STATUS ALLOWANCES TAX AMOUNT OLO L2L3 T/D PREV SSN

MMDDYYYY 3 F S 0 50 3100 0000

W4 SIGNED EXEMPT: YEAR W5: YEAR ELIG SPOUSE SIGNED LADT EXCL: YEAR RSN

02012007 2008

ORIG SIGNED DT LADT STATUS AUDIT #

03131998 02012007 6 ACTIVE RECORD 20070000

PYMT-IND PYMT-IND-DATE NRAL-IND NRAL-IND-DATE

N 02022007

PF11 - MINI MENU PF12 - MAIN MENU

NEXT: SEL SS NUMBER STATUS L2L3 **** OLO ****

TYPE LAST NAME FIRST NAME

1. SS NUMBER (social security number): This is a required field. Only valid 9-digit social

security numbers issued by the Social Security Administration are to be used. The social security numbers are entered without dashes (-).

2. Name is stored in three fields: FIRST NAME: MIDDLE NAME: and LAST NAME. The SUFX (suffix) field is currently not being populated. If an employee’s name contains a suffix, that suffix is included in the LAST NAME field. The name must be entered as it appears on the employee’s Social Security card. If there is a discrepancy between the name submitted and the name on the employee’s Social Security card, see upcoming subsection K. EMPLOYEE NAME CHANGE.

a. The number of characters (including spaces) entered must not exceed 14 for FIRST NAME,

1 for MIDDLE NAME, and 16 for LAST NAME and suffix, when appropriate.

b. FIRST NAME and LAST NAME are required fields. The FIRST NAME field will accept only alpha and numeric characters, hyphens (-), periods (.), and spaces. The MIDDLE NAME field will accept only alpha characters. The LAST NAME field will accept the same characters as FIRST NAME, plus commas (,). A space will not be allowed as the first entry in any of the name fields.

c. When an employee who participates in the Direct Deposit Program changes his or her name on their W-4, the employee should also notify the EFT Section of this change. If the name in the PYRL W-4 is not identical to the name in the EFT section of the People First system, the employee’s pay will not be transmitted electronically. The employee will receive a paper warrant instead.



3. All address fields are required. The complete address consists of street name, number, and

apartment number or PO Box number, city, state, and zip code. If the employee’s address is in a foreign country, the name of the country must be included in the FOREIGN COUNTRY field.

a. ADDRESS: The street address with apartment number, when appropriate, and/or PO Box

number is stored in the ADDRESS field and cannot contain more than 30 characters, including spaces.

b. CITY: The city name is entered in the CITY field and cannot contain more than 15

characters, including spaces. This field will accept only alpha characters and spaces. However, a space is not allowed as the first entry.

c. ST: The name of the state is stored in the ST field and contains only 2 characters. When

entering a foreign address, the ST field must be left empty. d. ZIP: Zip Code is stored in the nine-character ZIP field. When information is entered in the

STATE field, only numeric characters will be allowed in the ZIP field. When information is entered in the FOREIGN COUNTRY field, only alpha and numeric characters, hyphens (-), periods (.), apostrophes (‘) and spaces will be allowed in the ZIP field. However, a space is never allowed as the first entry.

The first five characters of ZIP cannot be empty or all zeros. The user can leave the last four spaces empty but cannot enter all zeros. If an incorrect zip code is entered for a United States address with an address, city and state relationship that is valid for U.S. postal purposes, the system will automatically replace the incorrect zip code with the correct number. An on-screen message advising of the change will be displayed. When the system corrects the zip code for a location that is assigned only a five-character zip code, the system will place all zeros in the last four spaces of ZIP. This is the only situation in which the system will accept all zeros in the last four spaces of ZIP. The user cannot change the zip code after it has been changed by the system. NOTE: Foreign Country zip codes will NOT be corrected by the system.

e. FOREIGN COUNTRY: When the address is in a foreign country, the name of the country

is stored in the fifteen-character FOREIGN COUNTRY field. When information is in the FOREIGN COUNTRY field, only alpha and numeric characters, hyphens (-), periods (.), apostrophes (‘) and empty spaces are allowed in the ZIP field. However, a space is not allowed as the first entry.

The country name must be spelled out and valid on the Resident Country Codes Table in the Directory Maintenance module of the PYRL system. The Canadian Province code should be added after the city name. England, Scotland and Wales should be followed by UK.



4. BIRTH DATE: Date of birth is a required field and is stored in the eight-digit BIRTH DATE field using the following format: MMDDYYYY.

NOTE: The accuracy of the date of birth is very important because it is sometimes used to calculate the state life insurance coverage and the value of group term life insurance. Ages of 70 and greater do have a significant adverse impact on the computed non-cash value of group term life insurance (VGTL), which leads to larger costs for FICA and Medicare. These ages also increase the cost to employees for optional units of group term life insurance.

5. RACE: An indicator of the employee’s ethnicity is stored in the one-character RACE field. The allowed codes are:

1 = White (Not Hispanic Origin) 5 = American Indian or Alaskan native 2 = Black (Not Hispanic Origin) 8 = Other 3 = Hispanic 9 = Unknown 4 = Asian/Pacific Islander

6. SEX: An indicator of the employee’s gender is stored in the one-character SEX field. The allowed codes are:

M = Male F = Female

7. MARITAL STATUS: The marital status designated by the employee to be used in calculation

of taxes is stored in the one-character MARITAL STATUS field. The allowed codes are: S Single M Married X Married but wants tax withheld at the higher single rate

MARITAL STATUS is a required field. If nothing is entered, the system defaults to S.

8. NUMBER OF ALLOWANCES: The number of allowances designated by the employee to be used in calculation of taxes is stored in the two-character NUMBER OF ALLOWANCES field. This is a required field. The number entered in this field must be in the range of 00 to 98. When a skeletal W-4 is systematically created for an employee, the number of allowances is entered as 00.

9. ADDT’L W/H TAX AMOUNT (Additional Withholding Tax Amount): If the employee

wishes to have additional tax withheld from salary payments, that amount is stored in the ADDT’L W/H TAX AMOUNT field. The amount must be in whole dollars and cannot exceed $9,999. NOTE: the amount in this field will be withheld from ALL salary payments made to the employee.

If the employee claims exemption from paying withholding tax, i.e., a four-digit year is stored in the EXEMPT: YEAR field, the ADDT’L W/H TAX AMOUNT field must contain “0”.



10. OLO and L2L3: The agency-unique identifier is stored in the four-digit OLO field. The two-digit code identifying a division, district or region within most agencies is stored in the L2 field. The two-digit code identifying a bureau or institution within most agencies is stored in the L3 field. OLO, L2 and L3 are required fields.

11. T/D (Transfer or Duplicate position): “T” is entered in this field when an existing employee

transfers to another OLO, division, district or region. “D” is entered when an employee occupies two or more positions simultaneously. An entry is required in this field when any part of the OLO L2L3 is changed.

12. PREV SSN (Previous SSN): If this field is populated, it will contain a social security number

under which the employee was previously paid.

13. W4 SIGNED field contains the most recent eight-digit date when an IRS Form W-4 field was changed.

14. The EXEMPT: YEAR field stores a four-character year indicator when an employee has self-

identified as being exempt from paying withholding (federal income) taxes. When the employee has not elected this option, the EXEMPT: YEAR field will be blank.

When an employee’s W-4 contains a year in the EXEMPT: YEAR field, no federal income tax will be deducted from the employee’s wages. When the EXEMPT indicator is present, the ADDT’L W/H TAX AMOUNT field must contain “0”. An employee qualifies to self-identify as EXEMPT when he/she owed NO federal income tax last year, had a right to a full refund of ALL income tax withheld, does not expect to owe any federal income tax this year and expects to have a right to a full refund of ALL federal income tax withheld this year. All EXEMPT W-4 indicators expire February 15 of each calendar year. Employees must submit a new EXEMPT W-4 prior to February 15 each year in order to prevent a lapse in their EXEMPT status. When the EXEMPT status expires and a new W-4 has not been submitted, the IRS requires the employee to be taxed as if claiming Single with Zero allowances.

15. FORM W-5: Also known as Advance Earned Income Credit. A current W-4 record must exist

for an employee before a W-5 can be entered.

a. Tax YEAR is an eight-character field that contains the year for which the W-5 is active.

b. ELIGIBLE? is a one-character field that contains a Y or N indication of whether the employee has a qualifying child.

c. SPOUSE? is a one-character field that contains a Y or N indication of whether the employee’s spouse is claiming a W-5.

d. DATE SIGNED is an eight-character field that contains the date on which the employee submitted the W-5.



16. The EXCL: YEAR (Excluded Tax Year) field is populated with the four-digit year for which the exclusion from paying withholding taxes applies.

a. The RSN (reason) one-character field contains a code that identifies the IRS-specified employment category that qualifies for reduction or exemption from paying withholding (federal income) tax. Refer to upcoming subsection H. EXEMPTION FROM WITHHOLDING FOR EXCLUDED EMPLOYMENT FORM: DFS-A3-1897 for information on the categories.

17. The ORIG SIGNED DT (Original Signed Date) field is populated and maintained by the system with the eight-character date on which the original Form W-4 is entered. However, when a skeletal W-4 is created, this field is populated with the warrant date from the employee’s first payment. The date format is MMDDYYYY.

18. The LADT (Last Activity Date) field is an eight-character field that contains the date on which the most recent change was made to the employee’s record.

19. The STATUS field is a one-character field that identifies the current W-4 status. Possible entries are: 0 = Pending Approval 4 = Misc Tax Data Approved, Pending Update 2 = Entered to Approve Update 6 = Active Record 3 = W-4 Approved, Pending Update

20. The AUDIT # field is an eight-character field used by Department of Financial Services to identify system generated updates.

21. The PYMT-IND and PYMT-IND-DATE fields are maintained by the Bureau of State Payrolls (BOSP) to assist in processing certain payrolls.

22. NRAL-IND (Nonresident Alien Employee Indicator) field contains a one-character indicator denoting whether an employee has self-identified as being a nonresident alien. “Y” indicates the employee has self-identified as a nonresident alien and “N” indicates the employee has not self-identified as a nonresident alien.

23. NRAL-IND-DATE (Nonresident Alien Employee Indicator Date): This eight-digit date field contains the date on which the employee self-identified as a nonresident alien. The date follows format: MMDDYYYY.

C. LOGGING INTO THE PYRL SYSTEM’S W4/W5 MAINTENANCE MENU SCREEN

1. Sign-on to the BOSP PYRL system following procedures in Volume V, Section 1 of this Payroll Preparation Manual.

When sign-on is complete, the PAYROLL MAIN MENU, shown below, will be displayed. Your PAYROLL MAIN MENU screen may not look exactly like the display. Functions to which you have access will be listed on your screen. Their agency’s access control custodian assigns each user’s particular access.



PAYROLL MAIN MENU SEL CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION SR SALARY REFUNDS W4 W4/W5 MAINTENANCE MENU

W4 <--- ENTER SEL CODE


QUIT

2. In the SEL field, enter “W4” and depress the <ENTER> key. The W-4 MAINTENANCE

MENU, as shown below, will be displayed.

W-4 MAINTENANCE MENU

SEL A ADD NEW PENDING RECORDS - SS NUMBER REQUIRED C INQUIRY OF CURRENT RECORDS - SS NUMBER REQUIRED I INQUIRY OF PENDING RECORDS - SS NUMBER REQUIRED M SUMMARY OF PENDING RECORDS - L2L3 AND OLO REQUIRED U UPDATE OF PENDING RECORDS - SS NUMBER, L2L3, AND OLO REQUIRED

TYPE 1 W-4 DATA 8 EXCLUDED EMPLOYMENT DATA (INCOME CODE 15) 9 MISCELLANEOUS TAX DATA

PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO ****


3. Only BOSP employees have access to the SUMMARY OF RECORDS BY NAME function.

D. POPULATING FIELDS DISPLAYED ON THE ONLINE PYRL SYSTEM’S W4/W5

MAINTENANCE MENU SCREENS

Each agency is responsible for ensuring its employees’ tax form information is entered. For the majority of agencies, this information is entered in the People First system and transmitted to BOSP nightly. A few agencies enter data directly into the BOSP payroll system. Directions for agencies that enter W-4 data using the People First system follow as Item 1. Directions for agencies who enter W-4 data directly in the BOSP PYRL system are in upcoming Item 2.



1. ENTERING TAX FORM INFORMATION IN THE PEOPLE FIRST SYSTEM

a. Employees of agencies that enter W-4 information in the People First system are responsible for ensuring they complete the appropriate tax documents in accord with IRS rules and regulations. The People First W4/W5 screen displays the following note when a “New” screen is accessed to add a new record: “For more information regarding W-4/W-5, Nonresident Aliens, related tax publications, forms, and instructions, please access Forms and Publications at www.IRS.Gov. Employees are responsible for ensuring that they complete the appropriate tax documents in accord with IRS rules and regulations.”

b. Data transmitted from the People First system must conform to BOSP PYRL system field specifications in order for the record to be downloaded to the BOSP PYRL system. Refer to preceding subsection B. EXPLANATION OF ON-LINE PAYROLL (PYRL) SYSTEM W4/W5 FORM FIELDS.

c. When employee records are transmitted from the People First system with data that does not conform to BOSP PYRL system field specifications, the affected records are not fully updated. This results in inconsistencies between People First System records and PYRL records and can have adverse effects on the taxes and net pay of impacted employees.

d. When PYRL records cannot be fully updated, agency-specific reports identifying W-4/W-5 records that could not be completely updated from the People First System submissions are available in the Record Distribution System (RDS). The reports are PxxE and PxxH. Replacing the “xx” with the first 2 digits of the agency’s Organization Code can identify specific agency reports. Agencies have the responsibility of monitoring their reports and ensuring the People First System records of their impacted employees are corrected.

e. Tax form data from the People First system is transmitted nightly to the Department of Financial Services (DFS) DIS group to be downloaded to the BOSP PYRL W-4 records. However, if key data has not been accurately entered and saved in the People First system, none of the People First record will be transmitted to DFS. Those key fields are:

1) A social security number must be saved in the People First Personal Info screen.

2) A completed W-4 must be saved in the People First W4/W5 screen. The minimum required fields are W4 FILING STATUS and NUMBER OF ALLOWANCES.

3) A complete and valid mailing address must be saved in one of the People First address screens (MAILING ADDRESS, TEMP ADDRESS or HOME ADDRESS). If an active address is found on the People First Mailing Address screen, that address is transmitted to DFS. If no active Mailing Address exists, the People First system next checks the Temp Address screen. If a current and active address is stored in the Temp Address screen, the People First system transmits that address to DFS. If no current and active address is found in either of these first two People First screens, and an address is stored in the People First Home Address screen, the Home Address is transmitted to DFS.

4) DATE OF BIRTH, LAST NAME and FIRST NAME must be saved in the People First PERSONAL INFO screen.



f. The DATE OF BIRTH transmitted from the People First system will be updated in the BOSP PYRL record. However, agencies should note that ages of 70 and greater do have a significant adverse impact on the computed non-cash value of group term life insurance (VGTL), which leads to larger expenditures for FICA and Medicare for the impacted employee. These ages also increase the cost to employees of any optional units of group term life insurance.

g. If a W-4 record is added with an incorrect social security number, the agency must have the

social security number corrected in the People First system and contact BOSP to have the pay records corrected. Refer to upcoming subsection M. CORRECTING SOCIAL SECURITY NUMBERS AND PAY RECORDS for more information on this process.

h. When an employee is paid and does not have a W-4 record in the PYRL system, a pay data

record is created. The system extracts social security number, name, and OLO L2L3 data from the employee’s pay record and stores it in the W-4 screen. The FILING STATUS field is set to single and the NUMBER OF ALLOWANCES field is set to 00. The pay data record is created ONLY at the time the employee is first paid and the record remains in the system until a W-4 record replaces it.

2. ENTERING W-4/W-5 AND OTHER TAX RECORDS IN THE BOSP PAYROLL (PYRL) SYSTEM When an agency has access to enter tax form data directly into the BOSP payroll system (PYRL), the agency’s designated payroll/personnel staff enters the information. For the BOSP PYRL W-4 system to operate effectively and efficiently, it is imperative that agency personnel review the W-4/W-5 information for completeness and accuracy before keying it in. Personnel should be familiar with valid codes to avoid entering inaccurate data. When an employee is paid and does not have a W-4 record in the PYRL system, a pay data record is created. The system extracts social security number, name, and OLO L2L3 data from the employee’s pay record and stores it in the W-4 screen. The FILING STATUS field is set to single and the NUMBER OF ALLOWANCES field is set to 00. The pay data record is created ONLY at the time the employee is first paid and the record remains in the system until a W-4 record replaces it. If a W-4 record is added and approved with an incorrect social security number (SSN), the agency must enter another W-4 record with the correct social security number. If the employee has been paid using the incorrect SSN, the agency must contact BOSP to have the employee’s pay records corrected. Refer to upcoming subsection M. CORRECTING SOCIAL SECURITY NUMBERS AND PAY RECORDS for more information on this process.



a. ADDING/UPDATING W-4 AND OTHER TAX RECORDS IN THE BOSP PYRL SYSTEM 1) Follow instructions given in preceding subsection C. LOGGING INTO THE PYRL

SYSTEM W4 MAINTENANCE MENU SCREEN. 2) From the W-4 MAINTENANCE MENU screen, enter “A” in the SEL field, a social

security number in the SS NUMBER field, and depress the <ENTER> key. 3) If there is an existing W-4 record for the social security number entered, an ADD NEW

PENDING RECORDS – W-4 DATA screen containing current W-4 data will be displayed. The user would enter changes at this screen.

ADD NEW PENDING RECORDS - W-4 DATA SS NUMBER FIRST NAME MIDDLE INIT LAST NAME 123456789 JANE A DOE ADDRESS CITY ST ZIP FOREIGN COUNTRY 1407 MAIN STREET ORLANDO FL 323123456 BIRTH MARITAL NUMBER OF ADDT'L W/H OLO L2L3 T/D DATE RACE SEX STATUS ALLOWANCES TAX AMOUNT 3100 0000 02141965 2 F S 00 50 DATE SIGNED EXEMPT YEAR PREVIOUS SSN PYMT-IND SC 02012007 STATUS: 0 NRAL-IND N PF10 - NO UPDATE PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME

4) If only a pay data record is in the system for the social security number entered, an

ADD NEW PENDING RECORDS – W-4 DATA screen containing only the employee’s pay data information will be displayed. See screen below. The user would enter W-4 data at this screen.



ADD NEW PENDING RECORDS - W-4 DATA SS NUMBER FIRST NAME MIDDLE INIT LAST NAME 111 11 1111 JANE D DOE ADDRESS CITY ST ZIP FOREIGN COUNTRY BIRTH MARITAL NUMBER OF ADDT'L W/H OLO L2L3 T/D DATE RACE SEX STATUS ALLOWANCES TAX AMOUNT 4300 0000 0 DATE SIGNED EXEMPT YEAR PREVIOUS SSN PYMT-IND SC 02292008 STATUS: 0 NRAL-IND PF10 - NO UPDATE PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME

5) If no W-4 or pay data record is in the system for the social security number entered, an ADD NEW PENDING RECORDS – W-4 DATA screen will be displayed. All fields except the SS NUMBER field will be empty. See screen below.

ADD NEW PENDING RECORDS - W-4 DATA SS NUMBER FIRST NAME MIDDLE INIT LAST NAME 111 11 1111 ADDRESS CITY ST ZIP FOREIGN COUNTRY BIRTH MARITAL NUMBER OF ADDT'L W/H OLO L2L3 T/D DATE RACE SEX STATUS ALLOWANCES TAX AMOUNT 0 DATE SIGNED EXEMPT YEAR PREVIOUS SSN PYMT-IND SC STATUS: 0 NRAL-IND PF10 - NO UPDATE PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME

6) Complete the W-4 by entering data in appropriate fields following guidelines in

preceding subsection B. EXPLANATION OF ON-LINE PAYROLL (PYRL) SYSTEM W4/W5 FIELDS.

7) An exemption from paying withholding tax can be added at the same time the W-4 record is added. Enter the appropriate four-character year in the EXEMPT YEAR field to add this exemption.



8) To save the record and return to the W-4 MAINTENANCE MENU screen, depress the <ENTER> key. To return to the W-4 MAINTANANCE MENU screen without saving the entered data, depress the F10 Key.

9) The W-4 system displays screen edits that prompt the user when required data is missing or invalid data has been entered. The error message is displayed at the top of the screen and the user will be required to correct the entry before continuing. The cursor will be positioned at the field to be corrected.

10) When a record is added, the system builds the record with a STATUS code “0” (waiting for agency approval). When the STATUS is “0” the agency can review the record and make necessary corrections. This allows one employee to enter the record and a second employee to verify and approve the record by changing the STATUS code to “2” (approved and ready to be processed) and depressing the <ENTER> key. When the STATUS code is “2” the W-4 record cannot be changed by the agency or by BOSP until the next day. The system allows only one record to be added for an employee on any day. If an error is discovered after the STATUS has been set to “2”, the agency must correct the error by adding a new pending record on the following day.

b. ADDING/DELETING FORM W-5 (ADVANCE EARNED INCOME CREDIT)

Employees who wish to claim advance payment of earned income credit must submit an EARNED INCOME CREDIT ADVANCE PAYMENT CERTIFICATE (FORM W-5) each December in order to maintain uninterrupted participation in earned income credit. All Forms W-5 expire at the end of each calendar year. A completed Form W-4 must first be stored in the BOSP PYRL system before a Form W-5 can be added. Copies of forms for W-5, information on eligibility, and instructions on completing the form can be obtained from IRS Publication 505 at www.irs.gov.

W-5 records are added or deleted by entering Form W-5 information submitted by the employee. Following are the procedures:

1) Follow instructions in the preceding subsection C. LOGGING INTO THE PYRL SYSTEM W4/W5 MAINTENANCE MENU SCREEN.

2) From the W-4 MAINTENANCE MENU screen, enter “A” in the SEL field, enter a social security number in the SS NUMBER field, enter “9” in the TYPE field, and depress the <ENTER> key.

3) If no W-4 is in the system for the social security number entered, the message, “NO CURRENT W-4 ON FILE’ will be displayed. A complete W-4 record for the employee must be added to the BOSP PYRL system before the Form W-5 can be entered at a later date.

4) If there is a current W-4 record for the social security number entered, an ADD

NEW PENDING RECORDS – MISCELLANEOUS TAX DATA screen will be displayed. It will contain current W-4 and W-5 data.

www.irs.gov



ADD NEW PENDING RECORDS - MISCELLANEOUS TAX DATA SS NUMBER FIRST NAME MIDDLE NAME LAST NAME SUFX 123 45 1234 ROBERT SMITH FORM W-5: TAX YR ELIGIBLE? SPOUSE? DATE SIGNED EXCL EMPL: TAX DATE I-94 VISA ENTRY RESIDENT CTRY INCC ACT 8233 YR RSN SIGNED EXP DT TYPE DATE COUNTRY CODE CODE CD IND STATE/LOCAL TAX: MARITAL NO OF ADDT'L EXEMPT DATE STATE COUNTY CITY STATUS ALLOW W/H AMT Y/N YR SIGNED SC 0 0 OLO 8900 L2L3 1010 PF10 - NO UPDATE PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME

5) Complete the following fields in the FORM W-5 section of the ADD NEW PENDING RECORDS – MISCELLANEOUS TAX DATA form, with information from the W-5 Form submitted by the employee:

a. In the TAX YR field, enter the four-digit tax year. b. In the ELIGIBLE? field, enter either “Y” or “N” based on the employee’s answer

to question #1 on the Form W-5. c. In the SPOUSE? field, enter either “Y” or “N”, based on the employee’s answer

to question #3 on the Form W-5. d. In the DATE SIGNED field, enter the eight-character date on which the employee

submitted the Form W-5. The format to use is: MMDDYYYY.

6) To save the record and return to the W-4 MAINTENANCE MENU screen, depress the <ENTER> key. To return to the W-4 MAINTENANCE MENU screen without saving the entered, depress the F10 Key.



E. DISPLAYING W-4 AND OTHER TAX RECORDS IN THE BOSP PYRL SYSTEM Both the agencies that enter W-4 records in the People First system and agencies that enter W-4 records directly into the BOSP PYRL system can view their employees’ W-4 records stored in the BOSP PYRL system. To access a record: Follow instructions given in preceding subsection C. LOGGING INTO THE PYRL SYSTEM W4/W5 MAINTENANCE MENU SCREEN. 1. DISPLAYING CURRENT RECORDS

a. From the W-4 MAINTENANCE MENU screen, enter “C” in the SEL field, the employee’s social security number in the SS NUMBER field, and depress the <ENTER> key. The current Form W-4, Form W-5 and withholding exemption data will be displayed on the INQUIRY OF CURRENT RECORDS - W-4 DATA screen.

INQUIRY OF CURRENT RECORDS - W-4 DATA SS NUMBER FIRST NAME MIDDLE NAME LAST NAME SUFX 000 00 0000 JOHN E DOE ADDRESS CITY ST ZIP FOREIGN COUNTRY 1101 LITTLE CIRCLE SMALLTOWN FL 00000 BIRTH MARITAL NUMBER OF ADDT'L W/H DATE RACE SEX STATUS ALLOWANCES TAX AMOUNT OLO L2L3 T/D PREV SSN 00000000 0 M M 5 0 0000 0000 W4 SIGNED EXEMPT: YR W5: YR ELIG SPOUSE SIGNED LADT EXCL: YR RSN 00000000 LADT STATUS AUDIT # 0000000 6 ACTIVE RECORD 00000000 PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME

b. If there is no current W-4 record for the social security number entered, the message, "NO CURRENT RECORD FOUND" will be displayed.

c. If there is no current W-5 or withholding exemption, those fields will be blank.

2. DISPLAYING PENDING RECORDS

a. From the W-4 MAINTENANCE MENU screen, enter “I” in the SEL field, enter the employee’s social security number in the SS NUMBER field, and depress the <ENTER> key. The pending record for the social security number entered will be displayed on the INQUIRY OF PENDING RECORDS - W-4 DATA screen.



PW4MC1 INQUIRY OF PENDING RECORDS - W-4 DATA 02/12/2001 10:01:04 SS NUMBER FIRST NAME MIDDLE NAME LAST NAME SUFX 000 00 0000 JANE A DOE ADDRESS CITY ST ZIP FOREIGN COUNTRY 100 MAIN STREET ANYTOWN FL 00000 BIRTH MARITAL NUMBER OF ADDT'L W/H DATE RACE SEX STATUS ALLOWANCES TAX AMOUNT OLO L2L3 T/D PREV SSN 00000000 1 F M 0 0 0000 0000 W4 SIGNED EXEMPT: YEAR W5: YEAR ELIG SPOUSE SIGNED LADT EXCL: YEAR RSN 00000000 ORIG SIGNED DT LADT STATUS AUDIT # 00000000 00000000 3 APPROVED, PENDING UDPDATE 00000000 PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME

b. If no pending record is found for the social security number entered, the message, "NO

PENDING W-4 RECORD FOUND", will be displayed on the W-4 MAINTENANCE MENU screen.

F. DISPLAYING SUMMARY OF PENDING ("0" STATUS) W-4 RECORDS IN THE BOSP PYRL SYSTEM

W-4 records in pending (“0”) status have not been approved. The agency should review these records weekly to make sure they are approved or deleted promptly. W-4 records left in pending status for 42 days will be automatically purged from the system. To obtain a summary of pending ("0" status) records:

1. Follow instructions given in preceding subsection C. LOGGING INTO THE PYRL SYSTEM W4/W5 MAINTENANCE MENU SCREEN.

2. From the W-4 MAINTENANCE MENU screen, enter “M” in the SEL field, the eight-character OLO L2L3 in the OLO L2 L3 fields, and depress the <ENTER> key. The OLO L2 L3 will default to the user’s ORG level but can be changed by the user if needed.

3. All pending records with “0” in the SC field will be displayed on the SUMMARY OF PENDING RECORDS screen.

SUMMARY OF PENDING RECORDS SS NUMBER LAST NAME FIRST NAME MI OLO L2L3 SC LADT 000 00 0000 BROWN WALTER 4400 0000 0 0212200 000 00 0000 SMITH ROBERT T 4400 0000 0 0206200 PF1 - NEXT PAGE PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO ****

TYPE LAST NAME FIRST NAME.

4. Depress the <ENTER> key to display the next screen of pending records. If no additional



records are found, the message, "END OF SEARCH, MAKE REQUEST AND DEPRESS ENTER OR PF TO CONTINUE", will be displayed.

5. To return to the W-4 MAINTENANCE MENU screen, depress the <ENTER> key again.

G. APPROVING/UPDATING PENDING (“0” STATUS) W-4 AND OTHER TAX RECORDS IN

THE BOSP PYRL SYSTEM

1. Follow instructions given in preceding subsection C. LOGGING INTO THE PYRL SYSTEM W4/W5 MAINTENANCE MENU SCREEN.

W-4 MAINTENANCE MENU

SEL A ADD NEW PENDING RECORDS - SS NUMBER REQUIRED C INQUIRY OF CURRENT RECORDS - SS NUMBER REQUIRED I INQUIRY OF PENDING RECORDS - SS NUMBER REQUIRED M SUMMARY OF PENDING RECORDS - L2L3 AND OLO REQUIRED U UPDATE OF PENDING RECORDS - SS NUMBER, L2L3, AND OLO REQUIRED

TYPE 1 W-4 DATA 8 EXCLUDED EMPLOYMENT DATA (INCOME CODE 15) 9 MISCELLANEOUS TAX DATA

PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO ****


2. At the W-4 MAINTENANCE MENU screen, enter “I” in the SEL field and a social security

number in the SS NUMBER field. The OLO L2 L3 will default to the user's security OLO L2 L3 unless the user enters more specific information.

3. Depress the <ENTER> key and the pending W-4 record for the social security number entered will be displayed on the UPDATE OF PENDING RECORDS – W-4 DATA screen.

NOTE: Pending W-4 records can be updated only if their status code is "0". Pending W-4 records with status code “2” cannot be updated but can be entered correctly the following day. Follow directions in previous subsection D. 2. a. ADDING W-4 AND OTHER TAX RECORDS IN THE BOSP PYRL SYSTEM.

4. Update W-4 data, if appropriate, and enter “2” in the STATUS field to approve and save the W-4

record.

5. To update another pending W-4 record, enter "U" in the NEXT: SEL field, a social security number in the SS NUMBER field, and depress the <ENTER> key



UPDATE OF PENDING RECORDS - W-4 DATA SS NUMBER FIRST NAME MIDDLE INIT LAST NAME 000 00 0000 JANE A DOE ADDRESS CITY ST ZIP FOREIGN COUNTRY 100 MAIN STREET ANYTOWN FL 00000 BIRTH MARITAL NUMBER OF ADDT'L W/H OLO L2L3 T/D DATE RACE SEX STATUS ALLOWANCES TAX AMOUNT 0000 0000 00000000 1 F M 00 DATE SIGNED EXEMPT YEAR PREVIOUS SSN SC 00000000 LADT: 00000000 STATUS: 0 WAITING FOR TRANSMITTAL PF10 - NO UPDATE PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO 0000 TYPE LAST NAME FIRST NAME

H. EXEMPTION FROM WITHHOLDING FOR EXCLUDED EMPLOYMENT FORM: DFS-A3-1897

1. IRS code-specified categories of employment are exempt from federal withholding tax and/or

FICA. Any state employee claiming exemption from withholding tax and/or FICA because of employment type must complete an EXEMPTION FROM WITHHOLDING FOR EXCLUDED EMPLOYMENT FORM DFS-A3-1897. Employees should include any information that would be helpful in verifying the exemption with the Internal Revenue Service. (Attach additional sheets if necessary)

2. The form expires at the end of each calendar year, unless otherwise noted later in this subsection. If the employee does not submit a new form prior to the cut-off time and date that applies to the first payroll warrant dated in the new calendar year, the employee is subject to withholding tax based on the information provided on the W-4. See Volume III to determine the cut-off date.

3. EXCLUDED FROM WITHHOLDING FORM COMPLETION

a. TAX YEAR: Record the year to which the form applies.

b. SOCIAL SECURITY NUMBER: Only the valid (9) digit social security number or a Tax ID Number is to be used. The only exception is for foreign nationals performing services outside the United States or its possessions. See reason type 2 for more information.

c. NAME: The order for the name (typed or printed in ink) is first name, middle or maiden initial, last name and suffix, (Jr., Sr., II, III). The employee’s name must be listed the same as it is on his/her social security card.

d. AGENCY NAME: Record the agency name that will compensate the employee.

e. REASON (FOR EXEMPTION FROM FEDERAL WITHHOLDING TAX): The employee must check the appropriate reason box indicating the reason for exemption from federal withholding tax.






1) REASON TYPE 2 Foreign Nationals performing services outside the United States and usually in their

country of citizenship may not have a social security number. Those employees may be assigned a temporary identification number by BOSP for payroll processing purposes. The employees are responsible for paying their resident country's tax and are not to perform services in the United States or its possessions.

Excluded employment forms are not required each calendar year for persons in this category. As long as reason code 2 is reflected on their current W-4 screen, the employees are excluded from federal reporting requirements.

2) REASON TYPE 3 This is for nonresident alien fellowship/scholarship recipients. All of the information

must be provided. IRS Form W-8BEN must be filed by nonresident alien scholarship/ fellowship recipients who receive U.S. source scholarship/fellowship income and who want to eliminate any U.S. tax withholding pursuant to a tax treaty between the U.S. and the Grantee’s home country. These persons are not required to send Form W-8BEN to the IRS or BOSP.

3) REASON TYPE 4 If the employee checks reason 4, all information required must be provided. One of the

categories (Student, Teaching, or Research) must be checked. The I-94 expiration date, Visa type, entry date and resident country must be completed. A completed Form 8233 should be attached to the DFS-A3-1897 form.

4) REASON TYPE 5 Individuals should complete this section if they will satisfy Section 911(d)(1)(A), Internal Revenue Code or Section 911(d)(1)(B), Internal Revenue Code.

5) REASON TYPE 6

Individuals should complete this section if they are performing services in a U.S. Possession.

6) OTHER

If the employee believes he/she is exempt from withholding tax for excluded employment and does not find the appropriate reason or description, the employee would mark "X" in the box labeled “OTHER" and explain fully in the space provided on the form. The employee should include any information that would be helpful in verifying the exemption with the Internal Revenue Service. Attach additional pages if needed.

f. DATE AND SIGNATURE: The employee must sign and date the form. The order for the

signature is the first name, middle or maiden initial, last name and suffix. NOTE: If an employee owed no federal income tax last year, had a right to a full refund of ALL income tax withheld, does not expect to owe any federal income tax this year and expects to have a right to a full refund of ALL income tax withheld this year, the employee is to file a Form W-4 and fill in the "YEAR" and "EXEMPT" fields on the W-4. They are not to file an Excluded Employment form.




4. PROCEDURES FOR ENTERING EXCLUDED EMPLOYMENT FORMS ON-LINE

a) These instructions are applicable to any agency not entering Form W-4 and other tax

information through the People First system. Agencies that no longer have update capability in the PYRL W-4 system will have to send the form to BOSP for input. DFS-A3-1897 Forms, Exemption From Withholding for Excluded Employment, are entered through the BOSP PYRL W-4 system. Any user who has W-4 add/update access has the capability to enter a DFS-A3-1897 record on-line.

b) Sign-on to the BOSP PYRL system following procedures in Volume V, Section 1 of this

Payroll Preparation Manual. When sign-on is complete, the PAYROLL MAIN MENU will be displayed.

c) Enter “W4” in the SEL CODE field and depress the <ENTER> key to access the W-4

MAINTENANCE MENU screen.

d) For REASON TYPE 4, complete the following steps:

1) Type “A” in the SEL field, enter the social security number in the SS NUMBER field, tab to the TYPE field to enter “9”, (miscellaneous tax data), and depress the <ENTER> key. The following screen will be displayed:

ADD NEW PENDING RECORDS - MISCELLANEOUS TAX DATA SS NUMBER FIRST NAME MIDDLE NAME LAST NAME SUFX 123 45 1234 ROBERT A SMITH FORM W-5: TAX YR ELIGIBLE? SPOUSE? DATE SIGNED EXCL EMPL: TAX DATE I-94 VISA ENTRY RESIDENT CTRY INCC ACT 8233 YR RSN SIGNED EXP DT TYPE DATE COUNTRY CODE CODE CD IND STATE/LOCAL TAX: MARITAL NO OF ADDT'L EXEMPT DATE STATE COUNTY CITY STATUS ALLOW W/H AMT Y/N YR SIGNED SC 0 0 OLO 7000 L2L3 0304 PF10 - NO UPDATE PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME

2) Enter the following information in the EXCL EMPL: section of the

MISCELLANEOUS TAX DATA screen:

a. TAX YR: Enter the 4-digit tax year. b. RSN: Reason code from Form DFS-A3-1897. c. DATE SIGNED: Enter the 8-digit (MMDDYYYY) date on which Form DFS-

A3-1897 was signed.








d. I-94 EXP DT: Enter the I-94 expiration date from Form DFS-A3-1897. If D/S (duration of stay) is on the form, enter “1231YYYY” (YYYY being the current tax year).

e. VISA TYPE: Enter the 2-digit Visa type from Form DFS-A3-1897.

f. ENTRY DATE: Enter the 8-digit entry date from Form DFS-A3-1897.

g. RESIDENT COUNTRY: Enter the country from Form DFS-A3-1897. *See NOTE: below.

h. CTRY CODE: Enter the 2-character country code. *See NOTE: below.

i. INCC CODE: Enter the 2-digit income code from Form DFS-A3-1897. Valid codes are “18” (Teacher or Researcher) and “19” (Student).

j. ACT CD: Enter the one-character activity code. Valid codes are “S” (Student), “T” (Teacher), and “R” (Researcher).

e) For REASON TYPE 3, complete the following steps:

1) Type “A” in the SEL field, enter the social security number in the SS NUMBER field, tab to the TYPE field to enter “8” (excluded employment data, income code 15) and depress the <ENTER> key. The following screen will be displayed:

e) Enter the following information into the Excluded Employment Tax Data screen:

2) Enter the following information in the EXCLUDED EMPLOYMENT TAX DATA screen:

a. TAX YEAR: Enter the 4-digit tax year.

b. RSN: Enter “3”.

c. DATE SIGNED: Enter the 8-digit (MMDDYYYY) date on which Form DFS-A3-1897 was signed.

d. I-94 EXP DT: Enter the I-94 expiration date from Form DFS-A3-1897. If D/S (duration of stay) is on the form, enter “1231YYYY” (YYYY being the current tax year).

INQUIRY OF CURRENT RECORDS - EXCLUDED EMPLOYMENT (INCOME CODE 15) TAX DATA SS NUMBER FIRST NAME MIDDLE NAME LAST NAME SUFX 123 45 1234 ROBERT A SMITH TAX DATE I-94 VISA ENTRY RESIDENT YEAR RSN SIGNED EXP-DT TYPE DATE COUNTRY COUNTRY INCOME ACTIVITY TREATY STATUS CODE CODE CODE EXPIRATION CODE DIVISION CODE OLO 4910 L2L3 1003 PF11 - MINI MENU PF12 - MAIN MENU NEXT: SEL SS NUMBER STATUS L2L3 **** OLO **** TYPE LAST NAME FIRST NAME











e. VISA TYPE: Enter the 2-digit Visa type from Form DFS-A3-1897.

f. ENTRY DATE: Enter the 8- digit entry date from Form DFS-A3-1897.

g. RESIDENT COUNTRY: Enter the country from Form DFS-A3-1897. *See NOTE: below.

h. COUNTRY CODE: Enter the 2-character country code. *See NOTE: below.

i. INCOME CODE: Enter the 2-digit income code from Form DFS-A3-1897. The valid code for reason type 3 is “15” (Scholarship/Fellowship).

j. ACTIVITY CODE: Activity Code. Enter the one-character activity code. Valid code is “F” (Scholarship/Fellowship).

k. TREATY EXPIRATION: Type in the four-digit year (YYYY) in which the tax treaty will expire.

*NOTE: Valid country codes and country spellings can be found in the RCC (Resident Country Codes) table in Directory Maintenance. Directory Maintenance is accessed from the BOSP PAYROLL MAIN MENU screen. Agency access control custodians grant inquiry access to the RCC table. When entering the country and country code, the spelling, including abbreviations, and code must match the RCC table.

5. TO CANCEL FORM DFS-A3-1897:

On the Miscellaneous Tax Data Screen, enter “1” in the RSN (reason code) field. Enter and the date the employee is no longer eligible for the exclusion in the I-94 EXP DT field. The date format is MMDDYYYY.

6. RETENTION OF FORM DFS-A3-1897

Form DFS-A3-1897 should be retained by the employing agency for four years after the form become inactive.

I. W-4 AND W-5 RECORDS RETENTION

As required by IRS regulations, original W-4/W-5 records must be maintained as long as they are active/current. If the W-4/W-5 is superseded or updated, then the original W-4/W-5 record must be retained for a period of four years after the updated W-4/W-5 takes effect. Current W-4/W-5 records for terminated employees must be retained for 4 years after termination of employment.

When an employee enters their W-4/W-5 data directly in the People First system, the electronic record is considered the original or updated W-4/W-5 record. However, when an employee submits W-4/W-5 information in paper form to the employing agency, the paper form is the original/updated W-4/W-5 record to be retained.

The employing agency is responsible for the retention of W-4/W-5 records. Each agency should establish procedures to allow for retrieval of W-4/W-5 records for the IRS, Department of Financial Services or the Office of the Auditor General.










J. DUAL EMPLOYMENT

When an employee is working for more than one agency, the primary agency must maintain the employment record.

If an agency attempts to add a record for a recently hired employee and an active employment record exists for the social security number entered, the user should refrain from adding or changing the existing record. The user should first call the Employee Records section of the Bureau of State Payrolls to learn whether the employee is currently employed with another state agency. If the employee is currently employed, no update is to be made. If the employee is not currently employed, the user would be instructed to update the existing record as appropriate.

K. EMPLOYEE NAME CHANGE

An agency should not enter or update an employment record with a name other than the name on the employee’s Social Security card. Entering a different name would cause a discrepancy between the Social Security Administration records and the State of Florida payroll records, would result in the employee’s earnings being recorded incorrectly, and could result in penalties.

IF THERE IS A DISCREPANCY between the name on the employee’s social security card and the name in which the employee wants to be paid, the employee should contact the Social Security Administration for a corrected social security card. The Federal W-4 Form (available at www.irs.gov) includes a box on Line 4 for an employee to indicate when his or her name differs from that on his or her Social Security card. The Form furnishes a telephone number for the employee to call for more information.

L. WITHHOLDING TAX REFUND

Occasionally, an agency needs to request a refund of withholding tax for an employee. The refund would be for excess tax withheld due to an administrative or a data processing error. A current and accurate Form W-4 for the employee must be on file before the request will be considered. The only time a refund will be issued is when the employer has failed to follow the instructions on the employee’s Form W-4. No refund will be made of any amount withheld due to an employee’s failure to renew a form claiming exempt status, for example.

See Volume VI, Section 1 of the Payroll Processing Manual for the procedures for requesting a refund.

M. CORRECTING SOCIAL SECURITY NUMBERS AND PAY RECORDS

Sometimes an employee is paid under an incorrect social security number (SSN). When an agency realizes this has occurred, they need to request BOSP’s assistance to correct the employee’s pay records. BOSP can correct only current and prior year payments made under incorrect Social Security numbers. To correct payments made in other years, the employee must contact the Social Security Administration. Following are procedures to correct current year and prior year social security numbers and pay records:

1. The employing agency must first make sure the correct SSN is in the BOSP PYRL system. If the employing agency enters W-4 records in the People First system, the agency would follow procedures to have the SSN corrected in the People First system. The agency would then confirm

www.irs.gov



that a W-4 record with the correct SSN had been added to the BOSP PYRL system. If the employing agency enters W-4 data directly in the BOSP PYRL system, they would add and approve a W-4 record with the correct SSN to the PYRL system and confirm that it was added.

2. Next, the agency must send BOSP a request to correct the payments with a legible copy of the employee’s Social Security card. BOSP confirms from the Social Security card that the SSN is correct before salary payments are moved to it. The request must state the incorrect social security number and the correct social security number.

3. When BOSP receives the request with a legible copy of the employee’s Social Security card and the correct SSN is in the BOSP PYRL system, BOSP transfers salary payments made under the incorrect SSN to the correct SSN. This will result in a corrected W-2 (W-2c) being generated for the employee.

N. IRS-MANDATED W-4

The Bureau of State Payrolls periodically receives a letter from the Internal Revenue Service (IRS) that mandates the filing status and number of allowances a specified employee can claim on their Form W-4. The IRS letter further directs the Bureau of State Payrolls (BOSP) to prevent changes to the employee’s W-4 that would result in lower federal income tax being withheld for the employee. The IRS also prohibits these identified employees from claiming a W-5 (advance earned income credit) or exemption from withholding tax.

When BOSP receives such a letter, they mail to the employee at the address on their current W-4 a notifying letter provided by the IRS. If the person is still employed with an agency, BOSP sends an email to the payroll/personnel manager(s) of the employing agency notifying them of actions BOSP will take as directed in the IRS letter. A copy of the letter from the IRS is attached. The agency is asked to disregard W-4 changes submitted by the employee if they are contrary to the IRS direction.

BOSP monitors W-4/W-5 changes received from the People First system for the identified employees and rejects any changes that are contrary to the IRS direction.

BOSP advises the employee and employing agency when the IRS notifies BOSP of changes to restrictions for an employee.

O. NONRESIDENT ALIEN EMPLOYEES

1. IRS has provided a new procedure for calculating the amount of federal income tax employers must withhold from wages paid to nonresident alien employees. The intent of the new rules is to have withholding amounts for nonresident aliens more closely approximate the actual income tax liability of these workers.

2. For wages paid on or after January 1, 2006, nonresident aliens are no longer required to request an additional withholding amount on their Form W-4. Under the new withholding calculation procedure, an employer will be required to add an amount to a nonresident alien employee’s wages, solely for the purpose of calculating the income tax withholding for each pay period. However, a nonresident alien employee may request additional withholding at his or her option.



3. When completing Forms W-4, nonresident aliens must:

a. Indicate they are a nonresident alien; b. Not claim exemption from income tax withholding; c. Not file a Form W-5 (Advance Income Credit); d. Enter “S” in the MARITAL STATUS field, regardless of their actual marital status; e. Enter “1” or “0” in the NUMBER OF ALLOWANCES field. If the nonresident alien is a

resident of Canada, Mexico, or Korea, he or she may claim more than one allowance.

Note: Agencies should instruct new nonresident alien employees to complete Form W-4 in accordance with these new instructions. When a nonresident alien employee requests additional withholding, the employing agency should advise the employee to file a new Form W-4 in accord with these new instructions.

EMPLOYEE RECORDS MISCELLANEOUS DEDUCTION CODES

REVISED: APRIL, 2013 VOLUME V, SECTION 4 PAGE 1 OF 8

A. MISCELLANEOUS DEDUCTION CODE ASSIGNMENT OVERVIEW

Codes may be established for various reasons, including group life, health, and disability insurance, or for savings deductions to credit unions. The number of codes available for assignment is limited. Before requesting a code, the agency should ascertain the population of its employees who will be using the code. If a code will be used by fewer than 50 employees, or less than ten percent of the total number of employees in the requesting state agency, the agency should reconsider the request for a new code. If a deduction code already exists for a specific program, a new code will not be assigned.

When contemplating a new benefit for its employees, agencies should consider those products already represented with a deduction code. Agencies may contact BOSP for information concerning existing deduction codes.

Not all existing deduction codes are available to, or appropriate for, all agencies. Agencies wishing to utilize an existing deduction code should contact BOSP to determine if the deduction code may be used. The use of existing miscellaneous deduction codes must be approved by the agency department head or if delegated, the agency personnel or payroll office. When agencies elect to utilize an existing group insurance deduction code because an employee has transferred from an agency using the code, the new agency should contact the provider to ensure that the employee will still have coverage at the new agency.

1. The criteria applied by BOSP in considering requests for assignment of miscellaneous deduction codes will be:

a. A logical relationship to State employment. Requests for deduction codes for personal financial obligations not related to State employment or a group of State employees will not be approved. Deduction codes for sales of retail goods for personal use by state employees will not be permitted.

b. Authority to approve and request specific deduction code types. Certain deduction code requests can be authorized only by the Department of Management Services (DMS) and may be approved by BOSP only when received from DMS. For example, only the Department of Management Services can authorize a deduction code for a Section 125 cafeteria plan. Other examples of deductions types that can be considered for approval only when received from DMS are unions, retirement plans and statewide products offered in the annual Benefits Open Enrollment.

c. Designation of the ultimate beneficiary as payee. Deductions to be made payable to insurance brokers or agents, or fringe benefit accounts will not be approved without written authority from an officer of the underwriting company.

d. Effect of the requested deduction upon the taxable wages of participating employees.

e. Convenience of the employer.

f. Level of participation by employees. Participation of the least of 50 employees or ten percent of the total number of employees in the requesting state agency is required.

g. Availability of sufficient codes to establish the deduction.

h. Existence of established deduction codes for the purpose requested. If a code already exists for a provider (ultimate beneficiary), a new code will not be authorized unless the provider is



furnishing a type of service or product different from the one for which the code was established. For example, a group insurance program for different types of insurance, such as life, health, or disability, underwritten by the same insurance company may result in two different deduction codes being assigned. In contrast, the same type of insurance, offered by the same ultimate beneficiary to multiple state agencies, would be assigned a single deduction code.

i. Whenever deduction codes already exist contrary to items (a), (c), (f) or (h) above, and this deficiency is discovered by BOSP, BOSP will advise all users of the affected deduction codes that such codes do not meet the current requirements of the Department of Financial Services. It shall be the responsibility of the agency using such codes to request the necessary corrections or provide the required information to BOSP within 180 days from the date of the notification of the deficiency, or the deductions may be deleted and all deduction authorizations rescinded.

j. Only heads of agencies or if delegated, the agency personnel directors or supervisors of the entire agencies’ payroll office, may request that a new miscellaneous deduction code be established. Requests must be in writing.

B. PROCEDURE FOR ASSIGNMENT OF MISCELLANEOUS DEDUCTION CODE

1. Requests for the assignment of miscellaneous deduction codes must be made in writing and provide the following information:

a. A letter or email from the agency head or if delegated, the agency personnel or payroll office to the Bureau Chief, Bureau of State Payrolls requesting the assignment of a miscellaneous deduction code. Requests must clearly state the purpose of the deduction and its relevance to state employment.

b. The name, address, telephone number, and e-mail address of the agency representative to whom miscellaneous deduction questions can be directed.

c. The name, address and telephone number of the vendor providing the product or service for which these deductions would be made. The vendor is normally the payee and will be named on a state warrant. For an insurance product, the payee is the insurance company; e.g., Prudential Insurance Company.

d. The vendor representative name, address, telephone number and email address. This information is needed in case of lost or misdirected warrants. For example, the vendor representative for an insurance product may be an insurance broker or agency.

e. The remittance address to which all deduction warrants and registers are to be sent.

f. The requested taxability of the deduction. Indicate whether the deduction will shelter wages from taxes. Please provide the specific reference in the Internal Revenue Code that authorizes such a shelter. For example, miscellaneous deduction codes currently exist that shelter wages under Sections 125, 403(b) or 457 of the Internal Revenue Code. When a request for a miscellaneous deduction code will shelter wages, BOSP may need at least six weeks to enhance the statewide payroll system programs.



g. The date the requested code is needed. The agency head must request in writing the assignment of a miscellaneous deduction code at least six weeks in advance of the anticipated need.

h. Number of employees expected to utilize the deduction code. A minimum participation of 50 employees or ten percent of the total agency employee population is required.

i. If the agency is on a biweekly payroll schedule, the agency must indicate whether this code should be deducted on a biweekly or a semi-monthly basis. Semi-monthly deductions are produced 24 times a year with no deduction being made on the 3rd biweekly warrant date during a month. Biweekly deductions are produced for each biweekly payroll warrant date. Agencies should be aware that some years have 27 biweekly payrolls warrant dates instead of the usual 26 warrant dates. Agencies requesting biweekly deductions for an annual overall amount will have to delete the deduction on the 27th biweekly warrant date to avoid over deducting for the year. This can be avoided by using the semi monthly, or 24 times a year, deduction method.

j. Additional information about the vendor.

1) If a brochure is available from the vendor, include a copy with the request.

2) A sample of the deduction authorization form that is to be used. Completion of a signed authorization form is recommended for all deduction changes that are entered in People First by anyone other than the employee. The authorization should be maintained in a permanent personnel file.

3) Proof of authorization to provide the applicable product or service in the State of Florida. This is not applicable to deduction codes that will have a state agency as the vendor and have the monies deposited into a state trust fund.

2. Deduction code requests received by BOSP will be reviewed for completeness. If any part of the request is deficient, the agency will be notified by email or in writing. Processing of the request will be suspended pending receipt of the required information.

3. BOSP will notify the requestor of its approval or disapproval of the requested deduction code. If disapproved, the notification will state the reasons for disapproval. The requesting agency may request reconsideration of disapproval. The decision upon reconsideration is final. If approved, the notification will assign the deduction code and establish an effective date.

C. REQUIRED MISCELLANEOUS DEDUCTION CODES

From time to time the Department of Financial Services will establish miscellaneous deduction codes for the purpose of uniformly administering statewide programs for charitable contributions, IRS requirements, collective bargaining agreements, and legally required deductions. Each agency must make provision to accommodate these codes within any automated personnel payroll system which the agency uses for the preparation of payrolls. See 69I-31.705, F.A.C. Required Miscellaneous Deduction Codes.



D. MISCELLANEOUS COLLECTION DEDUCTIONS

The following miscellaneous deduction codes are established for the collection system. See Volume IV, Section 19, Collection Systems, for additional information.

0600 Court Ordered Support 0610 Debt Garnishment

0225 Internal Revenue Service 0333 Defaulted Student Loan Recovery

E. DEDUCTION CODE ASSIGNMENT FOR REVOLVING FUNDS

In addition to the standard requirements for assignment of a miscellaneous deduction code, there are additional requirements that must be met before a deduction code will be established for the purpose of reimbursing a revolving fund for the payment of wages. The additional requirements can be found in Volume IV, Section 12 of this manual.

F. RECOVERY OF EMPLOYEE'S MISCELLANEOUS DEDUCTION FUNDS

Occasionally a vendor is erroneously paid or overpaid either through payroll submission error, a cancellation of a salary payment or an adjustment made by a Refund for Overpayment of Salary.

1. If a payroll submission error is discovered prior to the monies being disbursed to the Vendor the following steps will need to be taken to determine the proper course of action to take to handle a warrant for a particular vendor.

a. The agency will need to sign on to the Payroll Main Menu and access the Directory Maintenance Menu. This can be done by selecting DM and depressing enter on the Payroll Main Menu.

PAYROLL MAIN MENU SEL CA CANCELLATIONS & ADJUSTMENTS CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION W4 W4/W5 MAINTENANCE MENU DM <‐‐‐ ENTER SEL CODE Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12 QUIT



b. On the next screen, you should input D (display) and DED (deduction control) in the DIR field. At this time the deduction code is keyed into the CODE field. Make sure it is the full 4-digit code, i.e. 0209. Then depress enter.

PDMQMENU ***** Directory Maintenance Menu ***** PDMMMENU Feb 21,01 3:05 PM Action Dir Level Description ‐‐‐‐‐‐ ‐‐‐ ‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ _ AAA S DIRECTORY INDEX _ BPT S BENEFITS PACKAGE TABLE _ CAL S PAYROLL CALENDAR _ CCT S COLLECTION CONTROL TABLE _ CNX S CANX VOUCHER NUMBER _ COC C COMPANY CONTROL _ DED S DEDUCTION CONTROL _ DID S DEDUCTION TYPES _ DIS S STATE DISABILITY FACTORS _ DVH S DEDUCTION VARIABLE HISTORY _ EID S EARNINGS TYPES _ ERN S EARNINGS CONTROL _ ESM S EARNINGS STATEMENT MESSAGE _ FLF S FEDERAL LIFE INSURANCE FACTORS DIRECT COMMAND: Action d Dir ded Olo Code 0209 Add Display Modify (PF5=flip)

c. The indicator in the T/W SWITCH field is used to determine the proper way to handle the recovery.

INQUIRY ONLY ‐ SECURITY LIMITATION PDMMDEDU DIRECTORY MAINTENANCE 09/25/2001 10:08:53 DEDUCTION CONTROL DED DESCRIPTION / EFT VENDOR NAME EFFECTIVE DATE SC 0209 REASSURE AMERICA LIFE INSUR CO 01 / 01 / 1990 SHORT TAX CONSOLIDATED SEMI RESTRICTED DID DESCRIPTION ID NUMBER REPORTING MONTHLY OLO MSN REASSURE LIFE N N N OD PAY‐AGENCY OD PAY‐BOSP AGENCY T/W DROP STACK LAST INPUT APR INPUT SWITCH PRIORITY INDICATOR OLO CHANGE Y N Y W 02 000000 08/16/2001 ........REVENUE ACCOUNT........ OBJ .....DISBURSEMENT ACCOUNT...... OBJ NEXT: SEL DIR OLO CODE Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12‐‐‐ CONT MINI MAIN FWD



d. If the indicator is an X (Consolidated/Transfer) or T (Transfer), the agency will need to contact the vendor to request a refund.

e. If the indicator is a W (Warrant), utilize one of the following procedures to recover the money depending if agency still has the warrant.

1) If the warrant is for more than the amount they need to recover: Determine if the warrant should be canceled and reissued or if an alternative method can be used to recover the

money. For example, if the vendor is a credit union, after consultation with the credit union personnel, an agency may need to release the warrant so that the erroneous deduction is not posted but is immediately refunded to the agency. This way, the deposit of other employees’ funds is not delayed. If there is no reasonable alternative to cancellation, proceed to cancel and reissue the warrant.

a) Prepare the warrant for cancellation. Mark it canceled and prepare a cancellation memorandum. Forward the warrant and cancellation memorandum to the Chief Financial Officer, Bureau of Accounting. The money will be restored to the account of issue or other applicable account when the cancellation is processed.

b) If the deduction money is due back to the employee, create a voucher with two payees. One is the employee and the other is the remaining money due the miscellaneous deduction vendor.

c) If the deduction money is due back to the agency, create a voucher with one payee. The payee will be the miscellaneous deduction vendor for the remaining money. The agency money will be recovered when the warrant is cancelled.

2. If 100 % of the warrant amount is for a single employee’s erroneous deduction and the money is due back to the employee, create a voucher payable to the employee only. If the money is due to the agency, no voucher is needed; the money will be restored when the cancellation is processed.

When the warrant (if applicable) is created it will be sent to the agency for distribution. G. REFUND FROM VENDOR OF MISCELLANEOUS DEDUCTIONS

The BOSP provides a miscellaneous deduction register for warrant/EFT cancellations, which identifies the miscellaneous deductions and amounts that need to be recovered. See RDS forms Q**K and Q**Z for deduction items automatically recovered. The agency must request a refund from the vendor in the amount indicated on the register.

If the refund from the vendor is due to a payroll submission error, the agency will be responsible for determining the amount to request from the vendor.

Remittances are to be made payable to the State agency.

1. When the refund is received from the vendor, the department deposits the refund using the Automated Treasurer's Receipt System. If the funds are to be restored to the current fiscal year, a properly completed DFS-A2-1896 form must be prepared and attached to the JT that is sent to the Bureau of Accounting. Form DFS-A2-1896 is used to restore miscellaneous deduction refunds to the account from which the original disbursement was made.





2. Prior to submitting the DFS-A2-1896 form, audit the data on the form for completeness, legibility, and accuracy. Unless otherwise defined below, the form can be completed utilizing the Definition Dictionary in Volume II of this manual.

a. Name and Address Of Agency - Enter the name and address of the department.

b. Transmittal Of - Record the vendor's name in the space provided.

c. Notice Of Refund Required On Account Of - An (x) must be recorded in the space provided to certify that disbursement was made during the current fiscal year and the amount of refund must be recorded in the space provided.

d. Account Name - Enter the name of the account to which the refund will be restored.

e. Originally Disbursed By Warrant Number And Date - Enter original vendor warrant number and date of warrant. If the refund is for a consolidated miscellaneous deduction, use the warrant number and date of the employee warrant.

f. Original Object Classification Code - Enter the original warrant's object code. If the Object Code is 1100 or 12XX, enter the employee's name and social security number in the space provided.

g. It is often necessary to contact the employee who prepared the DFS-A2-1896 form. Therefore, please record the name and telephone number on the bottom of the form.

Note: This process should not be used for processing employee salary refunds, buy back of leave, or refund of Workers Compensation. See Volume V, Section 6, Refund of Overpayment of Salary.

H. CONSOLIDATED DEDUCTIONS

An indicator of “Y” in the Consolidated Reporting field on the Directory Maintenance Deduction Control Screen indicates that the deduction is consolidated on a statewide basis (example on following screen). All deductions on a payroll for that deduction code are combined for purposes of payment and posting information to vendors.

Inquiries from vendors regarding becoming a consolidated vendor should be directed to contact the individual responsible for miscellaneous deductions by calling BOSP at 850-413-5513.





INQUIRY ONLY ‐ SECURITY LIMITATION PDMMDEDU DIRECTORY MAINTENANCE 11/08/2001 13:20:09 DEDUCTION CONTROL

DED DESCRIPTION / EFT VENDOR NAME EFFECTIVE DATE SC 0213 GABOR LONGTERM CARE INS 01 / 01 / 1990 THE GABOR AGENCY SHORT TAX CONSOLIDATED SEMI RESTRICTED DID DESCRIPTION ID NUMBER REPORTING MONTHLY OLO MSN GABOR LT CARE 592270026 Y Y N OD PAY‐AGENCY OD PAY‐BOSP AGENCY T/W DROP STACK LAST INPUT APR INPUT SWITCH PRIORITY INDICATOR OLO CHANGE Y N Y X 02 003 449000 08/16/2001 ........REVENUE ACCOUNT........ OBJ .....DISBURSEMENT ACCOUNT...... OBJ 44742139001 4410020000 00400000 0400 44742139001 4410020000 31500200 NEXT: SEL DIR OLO CODE Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12‐‐‐ CONT MINI MAIN FWD

Consolidated vendors retrieve their payment detail from the web site at https://flair.dbf.state.fl.us. General information for the vendor is available by clicking the Consolidated Deductions button under Vendors in the left column. If this is a new vendor to the system they should follow the procedures as outlined on the web. When a new vendor is ready to begin testing, the vendor should contact the individual responsible for miscellaneous deductions by calling BOSP at 850-413-5513.

https://flair.dbf.state.fl.us

EMPLOYEE RECORDS PAYROLL WARRANT/EFT CANCELLATION


A. GENERAL INFORMATION Agencies can cancel payroll warrants and delete payroll EFT's using the On-Line Warrant/EFT Cancellation function accessed from the payroll system’s (PYRL’s) Main Menu screen. Paper warrants can be cancelled as early as the warrant date and up to one year after the warrant date. Agencies can delete an EFT as soon as the day after payroll processing until the deadline (usually 11:00 a.m.) published on the BOSP Payroll Calendar. NOTE: Bank holidays may affect the cutoff day for an EFT deletion.

After the 11:00 a.m. EFT Cancel Deadline time has passed, an EFT cannot be cancelled and the payment will be transmitted to the employee’s account. If this occurs, the agency would need to obtain a refund from the employee and process a refund of overpayment of salary (Refer to Volume 5, Section 6 of this Payroll Manual).

Note: Expense and miscellaneous deduction payments cannot be cancelled through the PYRL system. Those payment cancellations should be sent to the Department of Financial Services’ Bureau of Accounting for cancellation.

Separation of duties is enforced by the PYRL system: the employee who enters a warrant/EFT cancellation cannot approve that same warrant/EFT cancellation.

All records in “ADD” or “DELETE” status are purged six months after the date the record was added for cancellation.

Agencies should establish procedures that ensure proper steps are taken when it is necessary to cancel payroll warrants or delete payroll EFT's. Those procedures should, at a minimum, include safeguards to ensure the following:

1. Only warrants that should be cancelled are cancelled because a warrant cancellation cannot be reversed after it is approved. If a warrant is cancelled in error, the agency’s only recourse is to process the payment again on the next payroll.

2. Paper warrants are to be cancelled ONLY when the employee approving the warrant cancellation is in possession of the warrant or four business days have passed since the date of the stop payment.

Warrants that have been placed in “stop payment” status must not be cancelled until the stop payment clear date, which is usually four business days after the “stop payment” date. The agency must obtain the payment clear date from the DFS Reconciliation Group prior to canceling the warrant in order to ensure that the warrant was not paid while in “stop payment” status. The agency would contact the Reconciliation Section at 850-413-5516 for the stop payment clear date.

3. An original warrant must NOT be cancelled in the PYRL system after a duplicate has been issued. However, if the original is located subsequent to a duplicate being issued, the agency must destroy the original warrant.

4. As soon as an agency has possession of a warrant that is to be destroyed, the agency is to stamp or write, "cancel" on the face of the warrant and promptly destroy it. This prevents the possible error of the warrant being cashed. The agency must then process the cancellation in the PYRL system.

5. When a warrant is to be cancelled, the agency should promptly process the cancellation through the PYRL system.



6. The agency must monitor their warrant/EFT records to make sure their cancellations are processed correctly and timely.

B. PRIOR YEAR WARRANT CANCELLATIONS

Agencies should exercise diligence to ensure those payroll warrants requiring cancellation are processed during the year of issue. Payroll warrants cancelled during the year of issue will have employee earnings records corrected and employee and employer taxes restored to agency accounts.

Payroll warrants that are cancelled after the year in which the warrant was issued will result in a Form W-2C (corrected Wage and Tax Statement) being produced for the employee. The W-2C form will reflect corrected Taxable Gross (Box 1), Social Security Gross (Box 3), Social Security Tax (Box 4), Medicare Gross (Box 5), and Medicare Tax (Box 6). Federal Income Tax Withheld (Box 2) will not be corrected because the IRS does not permit the refund of income tax withheld in a prior year.

Agencies who cancel a warrant after the year in which the warrant was issued will be responsible for recovering the federal income tax withheld from the employee.

C. CANCELLING WARRANTS CONTAINING DEFERRED COMPENSATION

Warrant cancellations for terminated employees having deferred compensation deductions (DED 0041) require immediate agency actions in order to ensure the recovery of the salary deferral from the provider company.

Employees terminating from state employment can request a full distribution of their accounts as early as 31 days after his/her employment ends. Once the provider company distributes the account monies, the Bureau of Deferred Compensation will be unable to recover any amounts deferred on cancelled warrants. Employing agencies are ultimately responsible for the recovery of deferred compensation deferrals owed in this situation.

Agency Actions Required

Employing agencies must immediately notify the Bureau of Deferred Compensation (Department of Financial Services, Division of Treasury) of a need to cancel a warrant of a terminated employee having deferred compensation. The Bureau of Deferred Compensation Office’s main number is (850) 413-3162.

1. If the warrant is cancelled after the deferred compensation contribution is remitted to the provider and the employee’s account monies have not been distributed to the employee, the Bureau of Deferred Compensation will obtain the agency refund from the provider.

2. If the warrant is cancelled after a terminated employee has taken a full distribution of his/her deferred compensation account monies from the provider, the Bureau of Deferred Compensation will be unable to recover the contribution for the agency. The following actions are required when this occurs:

a. The Bureau of Deferred Compensation will notify the employing agency and Bureau of State Payrolls (BOSP) of its inability to recover the payroll deduction.



b. The employing agency is responsible for collecting the deferred compensation amount owed from the terminated employee. The agency will first determine whether the employee is due a leave payout. If so, the agency will deduct the deferred compensation amount owed as a salary overpayment (code 200) from the leave payout. Refer to Volume V, Section 6 (REFUND FOR OVERPAYMENT OF SALARY) for correct procedures.

c. If the terminated employee is NOT due a leave payout at least as large as the amount of the deferred compensation to be recovered, the agency must still collect the remainder of the deferred compensation amount owed from the terminated employee as a salary overpayment. Refer to Volume V, Section 6 (REFUND FOR OVERPAYMENT OF SALARY) for correct procedures.

d. The agency will need to transfer the money owed to the specified Bureau of Deferred Compensation account within thirty (30) business days of the notification from the Bureau of Deferred Compensation. The agency will also need to inform BOSP that the monies have been remitted.

e. If the agency has not transferred the entire deferred compensation amount owed by the terminated employee within thirty (30) business days, BOSP will ask the agency for an account number. BOSP will then create a voucher to transfer the money from the agency’s account to the specified Bureau of Deferred Compensation account. If an agency does not provide BOSP with a valid account code for this transaction within ten (10) business days, BOSP will select one of your agency's 29-digit FLAIR accounts that have sufficient budget and cash to cover the payment.

f. The agency should continue to follow the standard collection procedures as noted in Volume V, Section 6 of this Payroll Preparation Manual.

D. ACCESSING WARRANT/EFT CANCELLATION SCREEN

1. Follow directions in Volume V, Section 1 of the Payroll Manual (C. SIGN-ON PROCEDURES) to sign in to the PAYROLL MAIN MENU screen. From this screen, the user can access the WARRANT/EFT CANCELLATION screen. An example of the MAIN MENU screen is below.

PAYROLL MAIN MENU

SEL CA CANCELLATIONS AND ADJUSTMENTS CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION OD ON-DEMAND PAYROLL SR SALARY REFUNDS TR TAX REPORTING W4 W4/W5 MAINTENANCE MENU

<--- ENTER SEL CODE


QUIT



2. To access the WARRANT CANCELLATION screen, enter “CA” in the SEL field on the PAYROLL MAIN MENU screen and depress the <ENTER> key. The CANCELLATIONS & ADJUSTMENTS MAIN MENU screen will be displayed. See below.

***** CANCELLATIONS & ADJUSTMENTS ***** - MAIN MENU - Code | System/Function/Explanation | MS | MISCELLANEOUS ADJUSTMENTS | | NC | NON-CASH ADJUSTMENTS | | RT | RETIREMENT ADJUSTMENTS | | SR | SALARY REFUNDS | | TC | TAX COLLECTIONS | | TR | TAX REFUNDS | | WC | WARRANT/EFT CANCELLATION | Code: __ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

3. Enter “WC” in the Code: field and depress the <ENTER> key to access the AGENCY

WARRANT CANCELLATION screen. See below.

***** AGENCY WARRANT CANCELLATION *****

Code | System/Function/Explanation | AD | ADD WARRANT TO BE CANCELLED | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY STATUS | | AR | AGENCY REPORT REQUEST | | | | CODE: __ SITE: __ WARRANT NUMBER: _______ WARRANT DATE: ________ TAX ID: _________ DEST: ________ USER ID: ________ STATUS: ___ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12 HELP QUIT RETRN MAIN FLIP

E. ENTERING A WARRANT/EFT CANCELLATION/DELETION

1. Agencies need to be aware of federal income tax implications of cancelled or deleted prior year payments as noted in preceding B. PRIOR YEAR WARRANT CANCELLATIONS.

2. Follow directions in preceding D. ACCESSING WARRANT/EFT CANCELLATION SCREEN to get to the AGENCY WARRANT CANCELLATION screen.

3. The AGENCY WARRANT CANCELLATION screen provides the ability to add a payment record (warrant or EFT) as the first step in canceling a warrant or deleting an EFT, three options for inquiring about or approving warrant/EFT cancellations, and a report request option.



4. A payment record must be added before the warrant/EFT can be cancelled/deleted. To add a warrant/EFT, enter “AD” in the CODE field, enter the two-character agency code in the SITE field, enter the seven-digit warrant number in the WARRANT NUMBER field, enter the warrant date in format (CCYYMMDD) in the WARRANT DATE field, and depress the <ENTER> key. See example below.

PWCQMENU ***** AGENCY WARRANT CANCELLATION ***** Code | System/Function/Explanation +------+-----------------------------------------------------+ | AD ADD WARRANT TO BE CANCELLED | IW INQUIRY/APPROVAL BY WARRANT NUMBER | IT INQUIRY/APPROVAL BY TAX ID NUMBER | IS INQUIRY/APPROVAL BY STATUS | RQ REPORT REQUEST | AR AGENCY REPORT REQUEST | ? Help | . Terminate +--------------------------------------------------------------+ CODE: AD SITE: 00 WARRANT NUMBER: 9999999 WARRANT DATE: 20080327 TAX ID: _________ DEST: ________ USER ID: ________ STATUS: ___

The agency SITE field is a required field, however, it is not an edited field. The SITE code may be entered as “00” or any other two characters designated by the agency. The SITE code is used only for reporting purposes and to distinguish between regions, institutions, etc. SITE may be alpha, numeric, or alpha/numeric. Agencies that designate a SITE code should stress to their staff the importance of consistently entering the correct code. Otherwise, reports generated by SITE will not necessarily be correct.

5. The following screen will be displayed:

Enter Information to be added PWCNDADD ***** AGENCY WARRANT CANCELLATION ***** PWCMD1 Apr 02,98 *Action (A,D,M) AD WARRANT NUMBER...........: 9999999 WARRANT DATE: 19980327 SOCIAL SECURITY NUMBER: SALARY DETAIL NAME: FIRST: NET AMOUNT...................: LAST: SITE.........................: 00 ORG CODE.......................: STATUS CODE...: STOP PAYMENT CLEAR DATE.......: ________ USER ID.............: ADD DATE.........: 19980402 REASON CODE..................: APPROVAL ID....: APPROVAL DATE: IS THIS THE RECORD TO BE ADDED - Y/N? CANX PROCESS DATE:

6. Depress the <ENTER> key a second time to display the specific warrant information (i.e., name,

SSN, amount).

7. When deleting an EFT, an entry in the REASON CODE field is required. This field is optional when canceling a paper warrant. Correct EFT reason codes are:

a. 01 - EFT Deceased b. 02 - EFT Incorrect payment amount (hours/rate)



c. 03 - EFT Leave Without Pay d. 04 - EFT Duplicate Payment Note: Depress the “F1” key with the cursor in the REASON CODE field to display the EFT Delete Reason Codes.

8. If the warrant you are adding has a stop payment on it, the STOP PAYMENT CLEAR DATE must be entered before the warrant can be cancelled. If the date is not entered, a message will be displayed that directs the agency to call the Reconciliation Section at (850) 413-5516 to obtain the stop payment clearance date for the warrant. The agency would contact the Reconciliation Section at 850-413-5516 for the stop payment clear date. Failure to follow these procedures may cause a serious discrepancy between the Chief Financial Officer's paid warrant file and cancellation/paid file. The Reconciliation Section can clear the warrant for cancellation within four business days from the date a stop payment is placed on it.

9. Before proceeding, verify that the information being displayed is for the correct warrant/EFT. Enter “N” if this is not the correct warrant/EFT and the record will NOT be added for cancellation. If this is the correct record, enter “Y” at the bottom of the screen and the warrant/EFT will be added for cancellation. These records are now in ADD status.

PWCNDADD ***** AGENCY WARRANT CANCELLATION ***** PWCMD1 Apr 02,98 *Action (A,D,M) AD WARRANT NUMBER...........: 9999999 WARRANT DATE: 19980327 SOCIAL SECURITY NUMBER: 999999999 SALARY DETAIL NAME: FIRST: LARRY NET AMOUNT...............: 25.62 LAST: XXXXX SITE.....................: 00 ORG CODE..................: 90041900605 STATUS CODE...: STOP PAYMENT CLEAR DATE.......: ________ USER ID.............: XXX ADD DATE.........: 19980402 REASON CODE..................: APPROVAL ID....: APPROVAL DATE: IS THIS THE RECORD TO BE ADDED - Y/N? Y CANX PROCESS DATE:

10. The message "RECORD ADDED-PLEASE ENTER NEXT RECORD" is displayed on the screen after the warrant/EFT has been added for cancellation or deletion. The message, "RECORD ALREADY EXISTS" will be displayed when a cancellation record was previously added for the warrant/EFT you are attempting to add.

11. After adding a warrant/EFT for cancellation or deletion, the record will be in ADD status until it is approved or rejected.

12. When an EFT payment is added for deletion, the following message will be displayed:



"Attention Payroll/Personnel Offices" The earnings statement for the payment you are deleting has been printed. Please pull and destroy the statement. The backup memo for the EFT Section is no longer required. If you have questions, please call the Bureau of State Payrolls at: (850) 413-5513. Employees with questions concerning Direct Deposit start dates and/or deposit dates and amounts should call the automated line: (850) 413-7262.

13. An additional cancellation record can be added by entering the warrant number and warrant date at the "add cancellation screen" (i.e., where Y/N is entered). Site number will carry over into subsequent cancellation entries for a session.

F. APPROVING OR DELETING A WARRANT/EFT CANCELLATION/DELETION

A warrant/EFT that has been added for cancellation/deletion (in ADD status) is ready for approval or rejection. The same employee who added the warrant/EFT cancellation record cannot approve or reject the same warrant/EFT cancellation.

1. Follow procedures in preceding section D. ACCESSING WARRANT/EFT CANCELLATION SCREEN.

2. At this screen, three ways are provided for accessing warrants/EFT’s for approval/deletion or rejection:

a. Type “IT” in the CODE field, the employee’s 9-digit social security number without dashes (-) in the Tax ID field, and depress the <ENTER> key. All payments for the specified social security number entered in the TAX ID field will be displayed;

b. or type “IW” in the CODE field, the warrant date (YYYYMMDD) in the WARRANT DATE field and the 6-digit warrant number in the WARRANT NUMBER field and depress the <ENTER> key. Only information for the specified warrant will be displayed;

c. or type “IS” in the CODE field, “ADD” in the STATUS field, and depress the <ENTER> key. All payment records added but not yet approved or rejected will be displayed. If the STATUS field is left blank, all records for all status codes will be displayed.

PWCQMENU ***** AGENCY WARRANT CANCELLATION ***** Apr 02,98

Code | System/Function/Explanation +------+-----------------------------------------------------+ | AD ADD WARRANT TO BE CANCELLED | IW INQUIRY/APPROVAL BY WARRANT NUMBER | IT INQUIRY/APPROVAL BY TAX ID NUMBER | IS INQUIRY/APPROVAL BY STATUS | RQ REPORT REQUEST | AR AGENCY REPORT REQUEST | | ? Help | . Terminate +--------------------------------------------------------------+

CODE: IS SITE: 00 WARRANT NUMBER: _______ WARRANT DATE: ________ TAX ID: _________ DEST: ________ USER ID: ________ STATUS: ADD



3. It is possible that more records will be pulled than can be displayed on one screen. To find a cancellation record not displayed on the current screen, depress the “F8” key to access the next screen or depress the “PF7” key to access the previous screen.

4. To display a warrant/EFT cancellation record to be approved or rejected, enter “M” on the ACTION line to the left of the record and depress the <ENTER> key. Multiple records can be selected prior to depressing the <ENTER> key. Each selected record will be displayed in the order in which they are listed.

PWCQSTAT ***** AGENCY WARRANT CANCELLATION ***** Apr 02,98 ACTION STAT WARRANT WARRANT TAX ID AMOUNT OLO LAST ADD CODE NUMBER DATE NUMBER NAME DATE ------ ---- ------- -------- --------- ------ ------ ----- -------- M ADD 9999999 19980327 999999999 25.62 900419 XXXXX 19980402 M ADD 8888888 19980327 888888888 7.73 110000 SMITH 19980402 M ADD 7777777 19980327 777777777 7.72 119500 TIMMS 19980401 M ADD 6666666 19980327 666666666 3.86 119500 WRIGHT 19980401

5. When a record is displayed, enter “Y” or “N” in the field at the bottom of the page after “MARK ‘Y’ TO APPROVE OR ‘N’ TO REJECT”.

a. If you enter “Y” and depress the <ENTER> key, the warrant/EFT payment will be cancelled/deleted.

b. If you enter “N” and depress the <ENTER> key, the warrant/EFT payment will NOT be cancelled/deleted and the payment will be made to the employee.

c. The message "RECORD MODIFIED SUCCESSFULLY" will be displayed to let you know your update was successful. If this message is not displayed, enter the “Y” or “N” again and be sure to depress the <ENTER> key.

Enter Changes PWCNDADD ***** AGENCY WARRANT CANCELLATION ***** PWCMD1 Apr 02,98 *Action (A,D,M) M WARRANT NUMBER...........: 9999999 WARRANT DATE: 19980327 SOCIAL SECURITY NUMBER: 999999999 SALARY DETAIL NAME: FIRST: LARRY NET AMOUNT............: 25.62 LAST : XXXXX SITE..................: 00 ORG CODE..............: 90041900605 STATUS CODE...: STOP PAYMENT CLEAR DATE.......: _____ USER ID.....: XXX ADD DATE.......: 19980402 REASON CODE..................: APPROVAL ID.....: APPROVAL DATE: MARK 'Y' TO APPROVE OR 'N' TO REJECT: Y CANX PROCESS DATE:

6. If you have more than one payment record to approve or reject, depress the “F3” key after successfully updating the current record. The next record for approval or deletion will be displayed.



7. When a paper warrant cancellation is approved or rejected, the record’s STATUS CODE will change from “ADD” to “APR” or “DEL.” The records will be pulled for processing at 5:00 p.m. on the day the record was approved or rejected. The record’s STATUS CODE will then be changed to “PRO” (processed) status. Records approved after 5:00 p.m. will NOT be processed on that day.

8. If you determine a paper warrant cancellation you approved should not have been approved, you can modify and reject (enter “N”) the record up until 5:00 p.m. on the same day the record was approved for cancellation.

a. To pull up the approved cancellation and reject the cancellation, follow the steps in preceding steps F.1. through F.4.

b. Enter “N” in the field at the bottom of the page after, “MARK ‘Y’ TO APPROVE OR ‘N’ TO REJECT.”

c. The warrant payment will NOT be cancelled and the payment will be made to the employee.

d. The message “RECORD MODIFIED SUCCESSFULLY” will be displayed to let you know your update was successful. If this message is not displayed, enter the “N” again and be sure to depress the <ENTER> key.

9. When an EFT cancellation is approved, the STATUS CODE will be changed from “ADD” to “APR”. Approved EFT records will be pulled for processing by the EFT Section following the EFT Deadline and the STATUS CODE will then change to “PRT”. The approved EFT records (in “PRT” Status) are pulled the night of the warrant date and the STATUS CODE will then change to “PRO.” These EFT payments are not sent to the employees’ checking accounts.

10. When an EFT cancellation is rejected, the STATUS CODE will be changed from “ADD” to “DEL” in the nightly process on the day the record is rejected. This EFT cancellation record is deleted from the system and the payment is transmitted to the employee’s checking account the night of the warrant date.

11. STATUS CODE “DEL” indicates the payment cancellation was rejected and the warrant/EFT was paid. After a payment cancellation has been rejected (“N” entered), the record cannot be subsequently approved. If the cancellation record should have been approved, the agency would add and approve the record again on a subsequent day. If a payment cancellation should be, but is not, approved within time, the agency would obtain a refund from the employee and process a refund of overpayment of salary following procedures given in Volume V, Section 6 of this Payroll Manual.

G. AGENCY CANCELLATION REPORTS

1. An agency can request cancellation reports at the WARRANT CANCELLATION screen. Two reports are available: a. A report that lists all cancellations for a specified site (AR); and

b. A report that lists cancellation records by USER ID and/or OLO

2. Follow directions in preceding D. ACCESSING WARRANT/EFT CANCELLATION SCREEN to get to the WARRANT CANCELLATION screen.



3. To request a summary report of warrant cancellation records by SITE, enter “RQ” in the CODE field, the 2-character site code in the SITE field, and your printer identification number in the DEST field. A report summarizing all cancellation records for the specified site will be sent to the identified printer.

a. When User ID is entered in the USER ID field and/or the status of the record(s) is entered in the STATUS field, the resulting RQ report will be limited to records for the specified User ID and/or status as well as site.

PWCQMENU ***** AGENCY WARRANT CANCELLATION ***** Apr 02,98

Code | System/Function/Explanation +------+-----------------------------------------------------+ | AD ADD WARRANT TO BE CANCELLED | IW INQUIRY BY WARRANT NUMBER | IT INQUIRY BY TAX ID NUMBER | IS INQUIRY BY STATUS | RQ REPORT REQUEST | AR AGENCY REPORT REQUEST | | ? Help | . Terminate +--------------------------------------------------------------+

CODE: RQ SITE: 00 WARRANT NUMBER: _______ WARRANT DATE: ________ TAX ID: _________ DEST: R640 USER ID: ________ STATUS: ___

b. An example of a RQ report is below: PWCRDALY THE CHIEF FINANCIAL OFFICER RUN TIME: SAMAS PAYROLL ONLINE WARRANT CANCELLATION REPORT PAGE: 1 REQUESTED BY XXX OLO: 9999 SSN 999-99-9999 WARRANT # WARRANT DT NET AMOUNT STATUS USER ID SITE ADD DATE 9999999 03/27/1998 25.62 APR XXX 00 04/02/1998 SSN 999-99-9999 8888888 03/27/1998 7.73 PRO XXX 00 04/02/1998 SSN 999-99-9999 6666666 03/27/1998 3.86 PRO XXX 00 04/02/1998 SSN 999-99-9999 7777777 03/27/1998 7.72 PRO XXX 00 04/02/1998 TOTAL NUMBER OF RECORDS 4

4. To request a summary report of warrant cancellation records by OLO, enter “AR” in the CODE field, 2-character agency site in the SITE field, and the printer identification number in the DEST field. The report will be in STATUS order as follows: ADD, APR, PRO and DEL.

a. Enter status in the STATUS field to limit the AR report to the specified status code.

b. An example of an AR report is below:



DATE RUN: MM/DD/CCYY STATE OF FLORIDA THE CHIEF FINANCIAL OFFICER OLINE WARRANT CANCELLATION REPORT BY ( ) ORDER OLO: XXXX SITE: XX SSN 999-99-9999 SITE OR WARRANT # WARRANT DT NET AMOUNT STATUS USER ID ADD DT 9999999 MM/DD/CCYY ZZZ,ZZZ.Z9 XXX XXX MM/DD/CCYY 9999999 MM/DD/CCYY ZZZ,ZZZ.Z9 XXX XXX MM/DD/CCYY SSN 999-99-9999 9999999 MM/DD/CCYY ZZZ,ZZZ.Z9 XXX XXX MM/DD/CCYY 9999999 MM/DD/CCYY ZZZ,ZZZ.Z9 XXX XXX MM/DD/CCYY

TOTAL NUMBER OF RECORDS ZZ,ZZ9

H. DESTRUCTION OF CANCELLED AND VOIDED ORIGINAL PAYROLL WARRANTS

Each agency is responsible for the proper destruction of their agency’s cancelled payroll warrants and voided original warrants. Each agency is to develop written internal procedures for destruction of these warrants that should, at a minimum, include the following:

1. The word "cancelled" or "cancel" must be stamped or written in a manner that will clearly render the warrant non-negotiable on the face of each salary warrant that is to be cancelled.

2. The word "void" must be stamped or written on the face of the original warrant when a duplicate warrant has been issued and the original warrant is subsequently located.

3. Destruction of warrants must be witnessed and attested to by a minimum of two employees. One of the persons attesting to the destruction of the warrants should be from a unit that is independent of the section that routinely handles this function.

4. The attestation should include a written record identifying the warrants that were destroyed and the destruction date.

5. A statement that destruction records will be made available for review by staff of the Chief Financial Officer's office upon request should be included.

EMPLOYEE RECORDS REFUND FOR SALARY OVERPAYMENT



Salary overpayment is compensation greater than the maximum authorized for payment in accordance with the provisions of applicable personnel rules and regulations.

Agencies are responsible for identifying and preventing salary overpayments, promptly notifying employees of overpayments when they occur, collecting overpayments in a timely manner, and adjusting pay records by processing salary refunds in the Bureau of State Payrolls (BOSP) PYRL system. The notification letter sent to overpaid employees must include an explanation of how the overpayment occurred, the employee’s rights to a hearing under Section 120.57, F.S., and repayment expectations. Agencies are to maintain appropriate records to document actions they take.

"Per Florida Statute ll0.ll65 (3), the statute of limitations for the recovery of a salary overpayment is two years from the day after the overpayment date. The employing agency must notify the employee of the salary overpayment within these two years and cite both Sections 120.569 and 120.57 in advising the employee of his/her rights.

If an overpayment is made to an employee for a pay period in which the employee worked less than the full pay period, the employing agency is to process any needed adjustments to annual and sick leave accruals in accordance with Personnel Rules and Regulations.

To ensure that the employee’s pay records and Form W-2 are correct and that tax dollars are restored to the agency accounts, salary refunds must be collected and approved for processing in a timely manner. They should be collected and approved in the on-line system no later than December 31st

of the year in which the overpayment was made. Salary refund records added to the on-line PYRL system by December 31st, but not approved by the date published in the BOSP Calendar Year End Information Memorandum (generally within the first 5 working days of January of the subsequent year), will automatically be purged from the system. This includes records of salary overpayments for which repayment has been received as well as records for which repayment has not been received. The agency will have to re-enter the salary refund record in the new year and advise the employee of the new amount owed to the agency.

When a salary overpayment is repaid and fully processed in the same calendar year in which the overpayment occurred, the employee’s taxable gross, social security gross, Medicare gross, federal withholding tax, social security taxes, and Medicare taxes are adjusted. Overpayments not repaid in the same calendar year in which the overpayment occurred will NOT have taxable gross or federal withholding tax adjusted.

When a salary overpayment is repaid in the same calendar year in which the overpayment occurred but the salary refund is not fully processed in that same calendar year, the agency must complete a manual salary refund form DFS-A3-1911 and send it to BOSP with documentation showing when the employee refunded the overpayment to the agency. Please refer to upcoming item I. MANUAL REFUND FOR OVERPAYMENT OF SALARY: FORM DFS-A3-1911, to find instructions for completing the form. Manual salary refunds must be input and approved in the on-line system by BOSP. Taxable gross and federal withholding tax will be adjusted for prior-year salary refunds submitted to BOSP and processed by the cutoff date given in the BOSP Calendar Year End Information Memorandum. Prior-year salary refunds processed after that date will have taxable gross, but not federal withholding tax, adjusted.




There are some other situations in which the agency must submit a completed and approved manual salary refund form DFS-A3-1911 to BOSP to have a salary refund processed.

The on-line salary refund system allows agencies to calculate and re-calculate salary refunds, update employee records, and automate accounting entries. The agency can add a record to calculate the amount owed the agency, approve a record for processing when the employee repays the salary overpayment, and update the employee's record.

B. PROCESSING NET SALARY REFUNDS CONTAINING DEFERRED COMPENSATION

Net salary refunds for terminated employees having deferred compensation deductions (DED 0041) require immediate agency actions in order to ensure the recovery of the salary deferral from the provider company.

Employees terminating from state employment can request a full distribution of their accounts as early as 31 days after his/her employment ends. Once the provider company distributes the account monies, the Bureau of Deferred Compensation will be unable to recover any amounts deferred on cancelled warrants. Employing agencies are ultimately responsible for the recovery of deferred compensation deferrals owed in this situation.

Agency Actions Required

Employing agencies must immediately notify the Bureau of Deferred Compensation (Department of Financial Services, Division of Treasury) of a need to process a net salary refund of a terminated employee having deferred compensation. The Bureau of Deferred Compensation Office’s main number is (850) 413-3162.

1. If the net salary refund is processed after the deferred compensation contribution is remitted to the provider and the employee’s account monies have not been distributed to the employee, the Bureau of Deferred Compensation will obtain the agency refund from the provider. NOTE: Employees can not take a distribution until 31 days after termination. This means that generally the Bureau of Deferred Compensation can obtain the money from the provider if the net salary refund is processed within that time frame.

2. If the net salary refund is processed after a terminated employee has taken a full distribution of his/her deferred compensation account monies from the provider, the Bureau of Deferred Compensation will be unable to recover the contribution for the agency. The following actions are required when this occurs:

a. The Bureau of Deferred Compensation will notify the employing agency and Bureau of State Payrolls (BOSP) of its inability to recover the payroll deduction.

b. The employing agency is responsible for collecting the deferred compensation amount owed from the terminated employee. The agency will first determine whether the employee is due a leave payout. If so, the agency will deduct the deferred compensation amount owed as a salary overpayment (code 200) from the leave payout.

c. If the terminated employee is NOT due a leave payout at least as large as the amount of the deferred compensation to be recovered, the agency must still collect the remainder of the deferred compensation amount owed from the terminated employee as a salary overpayment.




d. The agency will need to transfer the money owed to the specified Bureau of Deferred Compensation account within thirty (30) business days of the notification from the Bureau of Deferred Compensation. The agency will also need to inform BOSP that the monies have been remitted.

e. If the agency has not transferred the entire deferred compensation amount owed by the terminated employee within thirty (30) business days, BOSP will ask the agency for an account number. BOSP will then create a voucher to transfer the money from the agency’s account to the specified Bureau of Deferred Compensation account. If an agency does not provide BOSP with a valid account code for this transaction within ten (10) business days, BOSP will select one of your agency's 29-digit FLAIR accounts that have sufficient budget and cash to cover the payment.

f. The agency should continue to follow the standard collection procedures.

C. COLLECTING SALARY OVERPAYMENTS

1. When an agency determines a salary overpayment has occurred, the agency is to follow the procedures listed below. These procedures apply to overpayments made on either an EFT or a paper warrant.

a. The agency can have the recipient of the overpayment repay the overpayment by money order, cashier’s check, personal check (at agency discretion), or payroll deduction from the employee’s next payment.

b. If an employee is still currently employed, the employing agency is responsible for promptly notifying the employee of the overpayment when it occurs. The notification letter or e-mail sent to overpaid employee must include an explanation of how the overpayment occurred, the employee’s rights to a hearing under Section 120.159 and 120.57 and repayment expectations. Every effort should be made to begin immediate collection of the overpayment from the employee’s payroll if the employee is not going to repay the entire amount to the agency by personal check or other payment method.

c. If the employee is no longer employed with your agency, the employing agency is to quickly notify the employee of the overpayment in a certified mail, return receipt requested letter. The letter from the agency will inform the recipient of the overpayment and explain how it occurred as well as contain the following information: a request for a full repayment of the stated overpayment amount; the employee’s rights to a hearing under Section 120.57, F.S. and other rights under F.S. 120.569; the deadline for repaying the monies; and an explanation that the recipient will be expected to repay the net amount received plus the federal withholding tax (income tax) paid the IRS on the recipient’s behalf if the net amount received is not fully repaid in the same calendar year in which it was paid. The employing agency must send the notifying letter to the employee within two years from the day after the overpayment date.

d. If the agency does not receive a response from the recipient by the stated deadline, the agency is to send another certified mail, return receipt requested, letter with a revised deadline.



e. If a response is still not received from the recipient by the stated revised deadline, or if the employee refuses to submit the repayment, and a hearing has not been requested, the agency is to refer the uncollected overpayment to the Chief Financial Officer for collection. A letter requesting collection action and containing copies of the salary overpayment calculation and all correspondence with the employee concerning the overpayment is to be sent to:

Chief Financial Officer Bureau of State Payrolls Attn: Employee Records Section 200 E. Gaines Street Tallahassee, Florida 32399-0356

NOTE: If the employee still works for the agency, the overpayment should not be submitted for collection action.

f. If the recipient of the overpayment is still employed with the state, the agency has the option of collecting the overpayment using miscellaneous deduction Code 0200. However, the Federal Fair Labor Standards Act requires that an employee’s gross wages minus the repayment amount cannot be below minimum wage. Therefore, the agency may have to collect the overpayment through several Code 0200 deductions. The agency to which the overpayment is owed can request BOSP’s assistance in requesting the current employing agency to implement the Code 0200’s and remit the money received to the owed agency.

g. If the overpayment occurred in one payment, BOSP recommends that the agency collect the repayment in one payment, when possible.

h. If full repayment in one payment is not possible, a repayment schedule (at agency discretion) can be established and followed. BOSP recommends that the repayment schedule provide for recovery of the overpayment in no more than the number of pay cycles in which the original overpayment was made. The employee’s gross wages minus the repayment amount still cannot be brought below minimum wage, in accordance with the Fair Labor Standards Act.

i. The agency is to deposit received repayment money in the appropriate departmental account. Except at the end of a fiscal or calendar year, a salary refund should be approved for processing only when the employee has repaid sufficient money to satisfy an individual pay period overpayment. The agency is responsible for accounting for the overpayment. BOSP recommends that the agency create an account receivable to ensure that the correct amount is collected and fully processed.

j. If the overpayment cannot be completely repaid in the same calendar year in which the overpayment occurred, the amount of the repayment owed will most likely increase. At year-end, the agency is to approve the amount of the overpayment that has been collected and is to add a new on-line record for the outstanding balance. If the original refund record included income tax, the income tax amount will not be included in the new refund record. Income tax is not credited for salary overpayments that are repaid in subsequent tax years.

k. The agency is to deposit salary overpayment money that is collected into the appropriate agency account as soon as possible. The agency is to retain the deposit number for use in approving the salary refund record in the PYRL system.



2. The following additional procedures apply only to salary overpayments made on a paper warrant.

a. If the overpayment is not for the entire amount of the warrant, the agency can collect the net amount of the overpayment from the employee and then release the warrant to the employee. The agency must then process the salary refund to correct the employee’s pay records.

b. If the warrant has not been released to the employee, the agency is to cancel the salary warrant according to the on-line warrant/EFT cancellation procedures detailed in Volume V, Section 5 of the Payroll Preparation Manual. Any employee who enters the cancellation of a paper warrant MUST have physical possession of that warrant. After the warrant has been cancelled, the agency can process a payment in the correct amount on the next scheduled payroll. This procedure is strongly recommended for employees who repeatedly take leave without pay.

c. If the warrant has been released to the employee, the agency is to immediately notify the employee of the overpayment. If the employee has not cashed the warrant, the agency is to ask the employee to return the warrant. If circumstances cause this not to be possible within a short span of time, the agency is to notify the employee of their intended action and Fax a Stop Payment Order to the Department of Financial Services, Reconciliation Section. Their Fax number is 850-413-5550. The stop payment will clear approximately 7 calendar days after it has been requested. After the stop payment has cleared, the agency is to cancel the warrant following the warrant/EFT cancellation system procedures in Volume V, Section 5 of the Payroll Preparation Manual. The agency can then request a new warrant in the correct amount on the next scheduled payroll.

D. ACCESSING THE SALARY REFUND SYSTEM

1. Follow directions in Volume V, Section 1 of the Payroll Manual (C. SIGN-ON PROCEDURES) to sign in to the PAYROLL MAIN MENU screen. From this screen, you can access the SALARY REFUNDS screen. An example of the PAYROLL MAIN MENU screen is below.

PAYROLL MAIN MENU PAYROLL MAIN MENU SEL CA CANCELLATIONS AND ADJUSTMENTS CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION ET EMPLOYEE TRAVEL FC FILE TRANSFER CERTIFICATION TR TAX REPORTING W4 W4/W5 MAINTENANCE MENU CA <--- ENTER SEL CODE Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--



2. To access the SALARY REFUNDS screen, enter “CA” in the SEL field on the PAYROLL MAIN MENU screen and press the <ENTER> key. The CANCELLATIONS & ADJUSTMENTS MAIN MENU screen will be displayed.

PCAQMENU ***** CANCELLATIONS & ADJUSTMENTS ***** PCAMMENU Dec 28,01 - MAIN MENU - 02:48 PM Code | System/Function/Explanation +------+------------------------------------------------+ | NC | NON-CASH ADJUSTMENTS | | RT | RETIREMENT ADJUSTMENTS | | SR | SALARY REFUNDS | | TC | TAX COLLECTIONS | | TR | TAX REFUNDS | | WC | WARRANT/EFT CANCELLATION | | | | | ? | Help | | . | Terminate | +-------------------------------------------------------+ Code: SR Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12-- HELP QUIT RETRN MAIN FLIP

3. Enter “SR” in the SEL field and press the <ENTER> key to access the SALARY REFUNDS MINI MENU screen.

E. ADDING A SALARY REFUND RECORD

1. This is the first step in processing a refund for a salary overpayment.

2. Follow directions in preceding D. ACCESSING SALARY REFUND SYSTEMS SCREEN to get to the SALARY REFUND MINI MENU screen.

3. A user with salary refund ADD access has the ability to retrieve a record, update a record, save an updated record, delete a record, or inquire into a salary refund record.

4. The payment on which the overpayment occurred must first be added to the salary refund file in order to have the PYRL system calculate the repayment amount. This is accomplished from the SALARY REFUND MINI MENU screen.

5. From the SALARY REFUND MINI MENU screen, enter “RF” (Refund) in the TYPE field, “A” (Add) in the SEL field, the employee’s social security number in the SSN field, the 8-digit warrant date in the WARRANT DATE field, the 7-digit warrant number in the WARRANT NUMBER field, and press the <ENTER> key.



PSRMMENU SALARY REFUND MINI MENU TYPE ---- RF - REFUND

AA - AGENCY APPROVAL BA - BOSP APPROVAL SS - STATUS (SEL NOT USED)

RR - REFUND REVERSAL SEL --- A - ADD I - INQUIRY U - UPDATE D - DELETE NEXT: TYPE RF SEL A SSN 999-99-9999 WARRANT DATE 07-01-2011 WARRANT NUMBER 2173860 CONTROL NUMBER ENTER--PF01--PF02--PF03--PF04--PF05--PF06--PF07--PF08--PF09--PF10--PF11--PF12 CONT MAIN

6. Press the <ENTER> key a second time. The message “RECORD HAS BEEN ADDED” will be displayed on the screen. This record is now available to use in calculating the refund amount.

RECORD HAS BEEN ADDED SALARY REFUND-CALCULATION-ADD REQUEST SOCIAL SECURITY NUMBER: 999-99-9999

WARRANT DATE: 07-01-201111302001 WARRANT NUMBER: 2173860

NEXT: TYPE SEL SSN WARRANT DATE WARRANT NUMBER CONTROL NUMBER

7. If the date of the warrant on which the overpayment was made is more than 13 months old, the record must be retrieved by the system in an overnight process. The message “RECORD NOT IN SALARY DETAIL FILE DO YOU WANT RECORD RETRIEVED IN NIGHTLY PROCESS ( ) Y OR N” will be displayed. Enter “Y” to have the record retrieved as part of the nightly process or “N” to continue to the next record without having the record retrieved. If requested, these retrieved records will be available the following day.

8. Use the NEXT fields at the bottom of the screen to add additional records when needed.



F. CALCULATING/UPDATING A SALARY REFUND RECORD

1. This is the second step in processing a refund for a salary overpayment. Any user with “UPDATE” access can update records, as well as inquire into salary refund records, i.e., added records (awaiting approval), approved records, and rejected records.

2. The user must display the record that was added in order to have the salary refund calculated. 3. Follow directions in preceding D. ACCESSING SALARY REFUND SYSTEMS SCREEN to

get to the SALARY REFUND MINI MENU screen.

4. The same user who added the salary refund record can calculate the overpayment but cannot approve the record once it has been calculated.

5. A record can be calculated more than once to achieve the accurate collection amount. After the calculation is determined to be correct, the user must save the record. The system automatically assigns a Control Number to the saved record.

6. To display the record on which a salary refund is to be calculated, enter “RF” in the TYPE field, “U” in the SEL field, the social security number in the SSN field, the 8-digit warrant date in the WARRANT DATE field, and the 7-digit warrant number in the WARRANT NUMBER field. Press the <ENTER> key.

SALARY REFUND MINI MENU TYPE ---- RF – REFUND

AA - AGENCY APPROVAL BA - BOSP APPROVAL SS - STATUS (SEL NOT USED) RR - REFUND REVERSAL SEL

--- A – ADD I – INQUIRY

U – UPDATE D – DELETE

NEXT: TYPE RF SEL U SSN 999 99 9999 WARRANT DATE 07-01-1111302001 WARRANT NUMBER 2173860 CONTROL NUMBER ENTER--PF01--PF02--PF03--PF04--PF05--PF06--PF07--PF08--PF09--PF10--PF11--PF12 CONT MAIN

7. The original payment record will be displayed on the SALARY REFUND – RATE, HOURS AND NUMBER OF PAY PERIODS UPDATE screen. From this screen, the user can enter parameters to have the system calculate a total or partial net refund.



SALARY REFUND - RATE, HOURS AND NUMBER OF PAY PERIODS 07/05/2011 16:31:38.8 UPDATE TOTAL NET REFUND? ( ) ORIGINAL (Y - YES OR N - NO) FTE 1.00 999-99-9999 EMPLR.-RET 0.00 ORIGINAL ADJUSTED EMPLR.-FICA/MEDI 20.88 BEGINNING-RATE 00018.00 00000.00 PRETAX-SAVINGS 0.00 BEGINNING-HOURS 080.0 000.0 OTHER-ER-BENFS 0.00 BEGINNING-GROSS 001440.00 000000.00 GROSS-SALARY 1440.00 INCOME-TAX 171.34 ENDING-RATE 00000.00 00000.00 EMPLE.-RET 108.00 ENDING-HOURS 000.0 000.0 EMPLE.-FICA/MEDI 20.88 ENDING-TOTAL 000000.00 000000.00 PRETAX-BENEFITS 0.00 DEFERRED-AMTS. 0.00 TYPE-RATE-OF-PAY 2 2 COURT-ORD-SUPP 0.00 CONTRACTED-HOURS 000.0 000.0 FED.-TAX-LEVY 0.00 OTHER-MISC-DEDS 0.00 RATE FOR BENEFITS 00000.00 ----------- NET 1139.78 NO. OF PAY PERIODS 1 REGULAR GROSS 1,440.00

8. The user must indicate whether a total net or partial refund is to be calculated by entering "Y" or "N" in the TOTAL NET REFUND? field located in the upper left portion of the screen.. If "Y" is entered, a full net refund will be calculated and no adjustments to this salary refund calculation will be allowed. Press the <ENTER> key 3 times to have the system calculate a total refund and to assign the transaction control number. To change the calculation after this point, the record must be deleted and added again.

9. If the TOTAL NET REFUND? field indicator is set to "N", a partial refund will be calculated and the user would make appropriate adjustments to BEGINNING-RATE and/or ENDING-RATE and BEGINNING-HOURS and/or ENDING-HOURS fields. An entry is required in at least one of the RATE fields and one of the HOURS fields. The user can enter adjustments in both BEGINNING and ENDING fields if appropriate. The gross pay calculated from the adjusted RATE and HOURS fields must be less than the original salary transaction gross that is displayed at the lower right of this screen and labeled REGULAR-GROSS.

10. The CONTRACTED HOURS field will display the value from the original payment. This field can be changed to any value greater than zero. This value is used in determining gross salary, which could significantly affect the refund calculation.

11. The user must enter a value greater than “0.00” in the RATE FOR BENEFITS field. The value in this field is to be the same value as the regular rate of pay for the pay period, i.e., the same value that is in the ORIGINAL column of the BEGINNING-RATE field. The RATE FOR BENEFITS value is used in the calculation of employee benefits.

12. The value displayed in the TYPE RATE OF PAY field will be the TYPE RATE OF PAY (hourly or period) from the original payment. The user can change this value to”1” (period) or “2” (hourly).

13. Screen edits and error messages will be displayed to assist the user. Possible error messages and their meanings are listed below:

a. “TOTAL NET REFUND? MUST BE "Y" OR "N"” is displayed when the user has not entered an acceptable value in the TOTAL NET REFUND? Field. The user must enter “Y” to calculate a full net refund or “N” to calculate a partial refund.



b. "BEGINNING AND/OR ENDING RATE/HOURS REQUIRED" is displayed when an acceptable value has not been entered in BEGINNING-RATE and/or ENDING-RATE and BEGINNING-HOURS and/or ENDING-HOURS. Please refer to number 6 above.

c. “BEGINNING RATE AND HOURS MUST BE GREATER THAN ZERO" is displayed when the user has failed to enter the BEGINNING-RATE and/or BEGINNING-HOURS value.

d. "ENDING RATE AND HOURS MUST BE GREATER THAN ZERO is displayed when the user has failed to enter the ENDING-RATE and/or ENDING-HOURS value.

e. "CONTRACTED HOURS MUST BE GREATER THAN ZERO" is displayed when the value displayed in this field was removed and no value was re-entered. Please refer to number 8 above.

f. ”RATE FOR BENEFITS MUST BE GREATER THAN ZEROES." is displayed when the user failed to enter a value in the RATE FOR BENEFITS field.

g. "RECALCULATED GROSS IS NOT LESS THAN ORIGINAL GROSS" is displayed when the combination of RATE, HOURS, TYPE-RATE-OF-PAY, and/or CONTRACTED-HOURS resulted in a recalculated gross that is equal to or greater than the original payment gross. The recalculated gross must be less than the original payment gross.

h. "INVALID TYPE-RATE–OF-PAY" is displayed when the user entered an unacceptable value in the TYPE-RATE-OF-PAY field. Enter "1" (period) or "2" (hourly)

14. The user is to correct all errors and then press the <ENTER> key three times to initiate the salary refund calculation. After the refund has been calculated, the following screen will be displayed. The amount to be repaid by the employee is itemized and totaled in the column titled, “REFUND”.

SALARY REFUND - CALCULATION - UPDATE ORIGINAL ADJUSTED REFUND EMPLR. RET 0.00 0.00 0.00 GROSS SALARY CHARGE( ) EMPLR.FICA/MEDI 20.88 18.79 2.09- OTHER EMPE BENEFITS( ) PRETAX SAVINGS 0.00 0.00 0.00 RATE, HOURS AND OTHER ER BENFS 0.00 0.00 0.00 NUMBER OF PERIODS ( ) GROSS SALARY 1440.00 1296.00 144.00- DEFERRED AMOUNTS.. ( ) INCOME TAX 171.34 154.21 17.13- W-4 AND TAXES..... ( ) EMPLOYEE RET 108.00 97.20 10.80- OTHER MISC. DEDS.. ( ) EMPLE.FICA/MEDI 20.88 18.79 2.09- COMPONENTS OF GROSS( ) PRETAX BENEFITS 0.00 0.00 0.00 DEFERRED AMTS. 0.00 0.00 0.00 SAVE ............. ( ) COURT ORD SUPP 0.00 0.00 0.00 FED. TAX LEVY 0.00 0.00 0.00 OTHER MISC DEDS 0.00 0.00 0.00 ----------- ----------- ----------- NET 1139.78 1025.80 113.98- NET REFUND NEXT: SSN 999 99 9999 WARRANT DATE 07012011 WARRANT NUMBER 2548294 CONTROL NUMBER NAME CHRISTINE B LYONS CAN

15. The calculated refund screen displays several selections on the right side of the screen. The selections allow the user to review/change various components of the refund record. The system will calculate the withholding tax for retirement refunds repaid in the same calendar year. The system will automate the changes to life insurance and employee retirement contributions



(including ORP) originally calculated by the payroll system and generate the appropriate accounting entries. The employee retirement contribution is a pre-tax deduction so the reduction of the contribution amount will result in a reduction of taxable gross.

16. The user may need to eliminate DEFERRALS or OTHER MISCELLANEOUS DEDUCTIONS. The amounts originally deducted for the Pretax Benefits Program, court ordered support, federal tax levies, and U.S. savings bonds cannot be changed. If the correct payment amount displayed in the column titled ADJUSTED is not enough to cover those deductions, the employee repayment must include the difference. All other deductions or reductions can either be zeroed out or left as the original amount taken. The zeroing out of miscellaneous deductions on partial refunds should occur only to correct documented errors caused by the agency. To zero out one of these items, select either "DEFERRED AMOUNTS" or "OTHER MISCELLANEOUS DEDUCTIONS" (whichever is appropriate) from the SALARY REFUND – CALCULATION – UPDATE screen by placing an “X” to the right of the selection and pressing the <ENTER> key. Once selected, all deferred/miscellaneous deductions are displayed. If a deferral/deduction is reduced to zero, and the agency later decides it should not have been reduced, the deferral/ deduction cannot be re-added at this point. The entire salary refund record will have to be deleted, and then re-added. The agency is to recover all zeroed out deductions or reductions either from the employee or the recipient of the proceeds. Deductions or reductions processed through transfer accounts, e.g., 0437 GENERAL REVENUE PAID PARKING, will be recovered by the system.

17. When the user determines the record has been calculated correctly, s/he must save the calculated refund record by entering “Y” in the SAVE field and pressing the <ENTER> key. After a record is saved it is ready to be approved or rejected by the agency.

18. If the record is not saved (“N” is entered in the SAVE field) before the user exits the system, the refund calculation record will not be retained and it may be necessary for the agency to re-enter the record.

19. The system will calculate the refund, assign an audit control number and display that number on the screen. Once this is accomplished, the user can add the next record to be calculated or can press the <ENTER> key to return to the SALARY REFUND MINI MENU screen.

20. REMINDER: A total net refund record that has been saved cannot be updated. However, until it has been approved, a partial net refund record can be adjusted and updated as many times as necessary to achieve the correct repayment amount.

21. The agency is to collect the refund from the employee and deposit the money in the appropriate departmental account. The agency is to maintain all documentation to support this salary refund and make the documents available to BOSP personnel for post audit purposes. Documentation must include the reason the refund was required and sufficient information for BOSP to determine whether the refund was correctly calculated.

G. APPROVING CALCULATED AND SAVED SALARY REFUND RECORDS

1. This is the third step in processing a refund of a salary overpayment. This step is to be processed only after the agency has received the overpayment refund from the recipient. If this step is not processed, the employee’s pay records and Form W-2 will not be correct.



2. A user who has UPDATE access can inquire into salary refund records and approve or reject saved salary refund records. This access does not include the ability to modify any record field. The employee who added and calculated the record cannot approve the record.

3. To approve a saved salary refund record, follow directions in preceding D. ACCESSING SALARY REFUND SYSTEMS SCREEN to get to the SALARY REFUND MINI MENU screen.

4. At the SALARY REFUND MINI MENU screen, enter “AA” (Agency Approval) in TYPE field, “U” in SEL field, the social security number in the SSN field, the 8-digit warrant date in the WARRANT DATE field, the 7-digit warrant number in the WARRANT NUMBER field and press the <ENTER> key to retrieve the saved record. The following screen will be displayed.

SALARY REFUND - CALCULATION AGENCY APPROVAL UPDATE SCREEN ORIGINAL ADJUSTED REFUND EMPLR. RET 0.00 0.00 0.00 EMPLR.FICA/MEDI 20.88 18.79 2.09- GROSS SALARY CHARGE( ) PRETAX SAVINGS 0.00 0.00 0.00 OTHER EMPE BENEFITS( ) OTHER ER BENFS 0.00 0.00 0.00 RATE, HOURS AND GROSS SALARY 1440.00 1296.00 144.00- NUMBER OF PERIODS ( ) INCOME TAX 171.34 154.21 17.13- DEFERRED AMOUNTS.. ( ) EMPLOYEE RET 108.00 97.20 10.80- W-4 AND TAXES..... ( ) EMPLE.FICA/MEDI 20.88 18.79 2.09- OTHER MISC. DEDS.. ( ) PRETAX BENEFITS 0.00 0.00 0.00 COMPONENTS OF GRSS ( ) DEFERRED AMTS. 0.00 0.00 0.00 COURT ORD SUPP 0.00 0.00 0.00 AGENCY DEPOSIT FED. TAX LEVY 0.00 0.00 0.00 NUMBER ( ) OTHER MISC DEDS 0.00 0.00 0.00 AGENCY APPROVAL. .( ----------- ----------- ----------- Y OR N FOR APPROVAL NET 1139.78 1025.80 113.98- NET REFUND SSN 999 99 9999 WARRANT DATE 07012011 WARRANT NUMBER 2548294 CONTROL NUMBER NAME CHRISTINE B LYONS

5. An alternative way to retrieve the record is to enter “AA” in the TYPE field, “U” in the SEL field, the control number in the CONTROL NUMBER field and press the <ENTER> key.

6. To approve the salary refund record, enter the Deposit number in the AGENCY DEPOSIT NUMBER field and press the <ENTER> key. This is the only way an agency can approve a salary refund record to be processed. The message “TRANSACTION IS AGENCY APPROVED” will be displayed. The screen will also list the deposit number, refund amount, social security number, warrant date, warrant number, and control number.

TRANSACTION IS AGENCY APPROVED AGENCY SOCIAL DEPOSIT REFUND SECURITY WARRANT WARRANT CONTROL NUMBER AMOUNT NUMBER DATE NUMBER NUMBER NN02348 113.98 999-99-9999 20110701 0548294 2011-2548294



7. If a record needs to be rejected so it can be modified, a user with UPDATE access must reject the record by entering “N” in the AGENCY APPROVAL field and pressing the <ENTER> key. The record can then be entered again for processing if needed.

8. Records in approved (APR) status will be pulled for processing by DFS at 5:00 p.m. on the approval date. Records approved after 5 p.m. will be processed the next day. As part of the nightly processing, employee payroll records are updated and resulting accounting transactions are processed. Records that have been rejected will not be pulled for processing.

H. REJECTING/DELETING CALCULATED AND SAVED SALARY REFUND RECORDS

1. The agency can reject/delete any salary refund record that has not been approved. Records that have been added, updated/calculated, saved, or rejected can be deleted. When a record is deleted, that record is immediately removed from the salary refund file but can be re-added. Any user with ADD or UPDATE access to salary refund records can delete those records.

2. To delete a salary refund record, follow directions in preceding D. ACCESSING SALARY REFUND SYSTEMS SCREEN to get to the SALARY REFUND MINI MENU screen.

3. There are two methods of deleting records:

a. This first method deletes a specified record. At the SALARY REFUND MINI MENU screen, enter “RF” in the TYPE field and “D” in the SEL field. Then enter either the social security number in the SSN field, the 8-character date of the salary overpayment in the WARRANT DATE field and the 7-character warrant number in the WARRANT NUMBER field or enter the control number in the CONTROL NUMBER field. Only the specified salary refund record will be displayed. Enter "D" in the field marked by the cursor and press the <ENTER> key to display a screen confirming that the record has been deleted. Prior to pressing the <ENTER> key and deleting the record, the user can press the PF3 key to return to the SALARY REFUND MINI MENU screen. The record will not be deleted.

b. The second method displays a group of records to allow the user to select the record(s) to be deleted. To do this, the user would enter "RF" in the TYPE field, “D” in the SEL field and press the <ENTER> key. All salary refund records that can be deleted will be displayed in social security number order. The user can then select one or more record(s) for deletion by moving the cursor to the record and entering "D" to the left of the record. When the user has selected all the records to be deleted, s/he would press the <ENTER> key to delete the selected records. A screen will confirm that the records were deleted and will tell the number of records deleted. Prior to pressing the <ENTER> key and deleting the records, the user can press the PF3 key to return to the SALARY REFUND MINI MENU screen without deleting the records.

I. STATUS REVIEW

1. Users with either “ADD” or “UPDATE” access can view the REFUND TRANSACTIONS STATUS INQUIRY SELECTION screen to check the status of refund records in the refund process. This is particularly important as the end of the calendar year approaches so that the agency can ensure that all records that have been repaid in the current year are approved for processing. This will ensure that employee’s receive an accurate W-2.



2. To access the REFUND TRANSACTIONS STATUS INQUIRY SELECTION screen follow procedures in preceding D. ACCESSING THE SALARY REFUND SYSTEM. At the SALARY REFUND MINI MENU screen enter “SS” in the Type field and press the <ENTER> key. The following REFUND TRANSACTIONS STATUS INQUIRY SELECTION screen will be displayed.

REFUND TRANSACTIONS STATUS INQUIRY SELECTION

REVIEW ONE OF THE FOLLOWING ………………… REFUND APPROVAL STATUS …………………………………………………………………………………………( ) NON-RETRIEVABLE TRANSACTIONS ……………………………………………………………………….( ) TRANSACTIONS ADDED NOT UPDATED ………………………………………………………………..( ) TRANSACTIONS UPDATED NOT SAVED ………………………………………………………………..( )

TRANSACTIONS SAVED NOT AGENCY APPROVED ………………………………….…………( )

TRANSACTIONS REJECTED BY AGENCY………………………………………………………………..( )

TRANSACTIONS AGENCY APPROVED BY DEPOSIT NUMBER …………………………( )

TRANSACTIONS AGENCY APPROVED NOT BOSP APPROVED ……………………..( ) TRANSACTIONS REJECTED BY BOSP …………………………………………………………………..( ) TRANSACTIONS BOSP APPROVED …………………………………………………………………………..( ) NEXT: TYPE SEL SSN WARRANT DATE WARRANT NUMBER CONTROL NUMBER ENTER--PF01--PF02--PF03--PF04--PF05--PF06--PF07--PF08--PF09--PF10--PF11--PF12 CONT MINI MAIN

3. The user can select the desired subset of records by entering “X” inside the parentheses to the right of that subset listing. Some selections allow the user to change records directly from the displayed screens. Listed below is a description of each subset of salary refund records.

a. The REFUND APPROVAL STATUS screen lists salary refund records that have been approved or rejected. The screen displays the approval date and the initials of the person who approved the record. If the transaction was rejected by the agency, the agency "APPROVAL BY" field will be "XXX" and the "AGENCY APPROVAL DATE" will be 99/99/9999. No Update can be performed from this screen.

b. The NON-RETRIEVABLE TRANSACTIONS screen lists salary refund records that could not be retrieved in the nightly process. The system assigns a status code to the records. If the status code is "N", the transaction was not found on the salary detail file and the user should check the accuracy of the SSN, WARRANT DATE and WARRANT NUMBER entered. If the status code is "W", the record was found but it cannot be adjusted through the on-line system. The user needs to contact BOSP. The record can be deleted from this screen. The non-retrievable records list will be purged 30 days after the non-retrievable determination date.

c. The TRANSACTIONS ADDED NOT UPDATED screen lists records that have been added to the salary refund file but have not been updated. The user should review records on this list and determine whether the transactions should be updated or deleted. The user can select a record from this screen to calculate or update. The process for calculating the salary refund and updating the record is the same as selecting a record through the add process and updating.



d. The TRANSACTIONS UPDATED NOT SAVED screen lists salary refund records that have been updated by partial refund calculations but have not been saved. These records may be ready for the approval process but cannot be approved until SAVED by the user. From this screen, the user can select an individual record to be saved. Only one record can be selected at a time. The selected record will be displayed on the REFUND SAVE screen and can be reviewed and saved.

e. The TRANSACTIONS SAVED NOT AGENCY APPROVED lists salary refund records saved but not approved by the agency. The agency should review and then approve or reject these records. The user can select a record from this transaction screen to be approved. Only one record can be selected at a time. The selected record will be displayed on the REFUND APPROVAL screen and can be reviewed and approved or rejected.

f. The TRANSACTIONS REJECTED BY AGENCY lists salary refund records that were rejected by the agency. A user with ADD access can recalculate or delete the transaction.

g. The TRANSACTIONS AGENCY APPROVED BY DEPOSIT NUMBER screen lists salary refunds that have been agency-approved that day. These records are listed by social security numbers and the deposit numbers are displayed. All records displayed will be pulled that night for nightly processing and will not appear on this list again.

J. MANUAL REFUND FOR OVERPAYMENT OF SALARY: FORM DFS-A3-1911

1. The purpose of the Refund For Overpayment Of Salary form is to provide a mechanism for processing salary refunds when the transactions cannot be calculated using the on-line Salary Refund System. Examples of situations in which the agency must submit a completed Manual Salary Refund for to BOSP for processing include payments to nonresident aliens, payments for multiple pay periods, payments with more than one earnings code, and salary refunds repaid but not fully processed in the prior year.

2. The agency must complete Form DFS-A3-1911 and send it to BOSP with documentation showing when the employee refunded the overpayment. The agency must complete and approve the Form before BOSP reviews the form for complete and correct information.

3. The agency is to audit the Refund For Overpayment of Salary form for completeness, legibility and accuracy. Be sure to fill in all the grosses that pertain to the warrant. For example, if you have retirement, you should have retirement gross. If Social Security is included, the FICA gross field should be completed. Following is a list of fields to be completed by the agency before the form is submitted to BOSP:

a. The warrant number, warrant date, social security number, retirement code, pretax benefit indicator, name and org code levels 1 and 2.

b. The deposit number and deposit date are to be listed in the top right hand corner of the form.

c. The warrant amounts as they were originally processed are to be listed in the Warrant Amount column. Fill in all fields that are pertinent to the original warrant. Be sure to include the miscellaneous deductions if they will be adjusted in the refund column. If the deductions in the correct amount column are the same as the original amount column, the amounts can be entered as a lump sum.

d. The Correct Amount column is the amount for which the warrant should have been issued. To calculate the correct amount, follow these steps:





1) Compute gross salary - This must be computed the way the payroll system processed it using cash gross salary. Round partial hour to lower quarter hour. If this overpayment was the result of a rate error and the employee has State Life Insurance and/or State Disability Insurance, you must compute the correct employer and employee premiums following instructions in Volume IV, Section 16 of the Payroll Manual. .

2) Compute employer retirement based on retirement gross salary using the applicable percentage for the retirement code and year. Employee retirement is also calculated on retirement gross salary unless the employee participates in the Optional Retirement Plan (ORP) and the Pretax Benefit Program (PTB). If the employee is in the ORP and participates in the PTB program, subtract the PTB amount before calculating the employee contribution to the ORP.

3) If the original payment had pretax deductions, subtract the amounts for these deductions (codes 0042 through 0049 and 0101 through 0105) from gross salary. Refer to the Payroll Manual for applicable rates and compute employee and employer Social Security (6.2% of Gross Salary) and Medicare (1.45% of Gross Salary). If the employee participates in ORP, you must also calculate the employee retirement based on the reduced gross and applicable rates.

4) Subtract deferred compensation, annuities and PTB from cash gross; calculate withholding tax and EIC (if applicable) on the resulting taxable gross.

5) Compute Pretax Saving -If the employee has not reached the maximum for Social Security, use the combined percentage of Social Security and Medicare to calculate the pretax savings amount by multiplying the total percentage times the sum of deduction codes 042 through 049 and deduction codes 0101 through 0105. If the employee has reached the maximum for Social Security, use the Medicare percentage to multiply the sum of the deduction codes 0042 through 0049 and deduction codes 0101 through 0105.

6) Bring the rest of the valid miscellaneous deductions over from the Warrant Amount column to the Correct Amount column.

7) Calculate Gross Salary down to Net Salary. If a negative amount is obtained, and the employee wants the deductions to remain as they were in the original payment, the employee must provide a refund amount to cover the deductions. Otherwise, start dropping miscellaneous deductions from the Correct Amount column. Deductions at the bottom of the page such as miscellaneous insurances, dues, contributions, etc., would be dropped first. If the drop sequence includes State Insurance and the employee is entitled to coverage and has not made arrangements to terminate coverage, the employee must pay the additional amount needed to cover his/her premiums. The agency is to recover dropped miscellaneous deductions from the vendor. CAUTION: Frequently, credit unions are unable to refund deductions because the employee’s account no longer contains the funds. It is prudent to require the employee to include the credit union deduction amount in the refund of the overpayment of salary.

8) Gross Salary Charge equals gross salary plus employer amounts.

e. The Refund Amount column is determined by subtracting the Correct Amount column from the Warrant Amount column in all appropriate fields. Verify Refund Amounts by calculating retirement, Social Security, Medicare, etc.



f. The net in the Warrant Amount column minus the net in the Correct Amount column (plus any miscellaneous deductions not collectable from the vendor, e.g. credit unions) should equal the net in the Refund Amount column. This is the amount to be refunded by the employee.

g. If the original payment was for anything other than regular salary, an earning code is to be listed on the form under the miscellaneous deduction section. The amounts pertaining to the earning code should be in the appropriate columns, e.g., annual leave (earnings code 9108) or retroactive pay (earnings code 9130).

h. Reason For Adjustment - Be specific in stating the reason for the salary adjustment. Provide enough information for BOSP to determine the amount of the refund.

i. Send completed form DFS-A3-1911 and documentation showing when the agency received the overpayment refund (such as copy of deposit slip or copy of check from employee) to:

Chief Financial Officer Bureau of State Payrolls 200 E. Gaines Street Tallahassee, FL 32399-0356

NOTE: If more than one warrant is involved in an overpayment, a separate Form DFS-A3-1911 is required for each warrant.

An example of a completed Form DFS-A3-1911 follows.






REFUND FOR DATE OVERPAYMENT OF SALARY 8/23/2011

CODE WARRANT NUMBER WARRANT DATE LAST FOUR DIGITS OF SSN RET PTB FT PT MULT

21 0101933 7/15/2011 xxx-xx-9999 HA

LAST NAME FIRST NAME MI ORG 1/2

NUMBER OF PERIODS WAR. AMT. CORR.

SMITH JOHN 4343 ITEM OR FIELD NAME WARRANT AMOUNT CORRECT AMT. REFUND AMOUNT

1512.09 1242.64 269.45 (-) LESS: RETIREMENT/ORP/OAP 65.98 54.23 11.75 (-)

EMPLO

YER

AM

OU

NTS

FICA 82.85 68.01 14.84 (-) MEDICARE 19.39 15.91 3.48 (-) HEALTH (-) LIFE (-) DISABILITY (-) PRETAX SAVINGS (-) FICA GROSS 1336.37 1096.99 239.38 (-) MEDICARE GROSS 1336.37 1096.99 239.38 (-) RETIREMENT GROSS 1343.87 1104.49 239.38 (-) GROSS SALARY 1343.87 1104.49 239.38 (-)

LESS: EIC (-)

EMPLO

YEE

AM

OU

NTS

RETIREMENT 40.32 33.14 7.18 (-) FIXED ADDITIONAL W/H (-) WITHHOLDING TAX 116.14 94.69 21.45 (-) FICA 56.13 46.07 10.06 (-) MEDICARE 19.37 15.91 3.46 (-)

MISCELLANEOUS DEDUCTIONS Anthony Final 0042 5.08 5.08 0.00 (-) St OPT Life 5 0775 53.75 53.75 0.00 (-) PTB Health Ins 0049 7.50 7.50 0.00 (-) (-) EMPLOYEE'S NET SALARY 1045.58 848.35 197.23 (-) REASON FOR ADJUSTMENT: Employee was paid for 80 hours and should have been paid for 65.5

PREPARED BY TELEPHONE NUMBER AUTHORIZED SIGNATURE

EMPLOYEE RECORDS ON-LINE NON-CASH ADJUSTMENTS

REVISED: FEBRUARY, 2011 VOLUME V, SECTION 7 PAGE 1 OF 12


The purpose of the On-Line Non-Cash Adjustment System is to provide state agencies with the ability to adjust an employee's earnings for non-cash fringe benefits. The system is accessed through the Payroll Main Menu (PYRL). Currently, the following Earning Codes may be adjusted through the use of this online function:

EARNING

CODE DESCRIPTION 9100 Value of Group Term Life Insurance (For use by BOSP only) 9101 DSO - Taxable Travel 9102 DSO - Taxable Memberships 9103 Taxable Education Assistance 9104 Non-Cash Cellular Telephone Benefits 9109 Non-Cash Vehicle Fringe Benefits 9114 State Award Non-Cash 9116 Tip Income Subject to FICA 9136 Tip Income Medicare Only 9137 Non-Cash Education Benefits 9142 Employer Purchased Retirement Service Credit 9146 Tip Income – No FICA 9183 Non-Cash Clothing Fringe Benefit 9184 Non-Resident Alien Non-Qualified (Taxable) Fellowship/Scholarship Non-cash

Additional codes will be added as needed to accommodate IRS regulations and state approved perquisite changes.

Because these adjustments affect an employee's earnings, agencies must ensure that proper internal controls are in place. Separation of duties must be established between adding a non-cash adjustment and approving the adjustment. Agencies should maintain appropriate documentation to support the adjustment should, at a later date, a post-audit by BOSP be conducted.

The following procedures provide instructions on how to maneuver through the screens required for adding and approving a non-cash adjustment. Specific policies relative to each type of Earning Code can be found in Volume VI, Section 3, Fringe Benefits and the Nonresident Aliens Handbook.

B. ON-LINE PROCEDURES

Agencies may access the Non-Cash Adjustment function in the following manner:

1. Type in “CA” at the Payroll Main Menu and depress ENTER.



PAYROLL MAIN MENU SEL CA CANCELLATIONS AND ADJUSTMENTS CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION ET EMPLOYEE TRAVEL FC FILE TRANSFER CERTIFICATION TR TAX REPORTING W4 W4/W5 MAINTENANCE MENU CA <--- ENTER SEL CODE Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- QUIT

2. The next screen to appear will be the Cancellations & Adjustments Main Menu screen. Select “

NC” on this menu and depress the <ENTER> key.

PCAQMENU ***** CANCELLATIONS & ADJUSTMENTS ***** PCAMMENU Sep 16,99 - MAIN MENU - 03:20 PM Code | System/Function/Explanation +------+------------------------------------------------+ | MP | MANUAL PAYROLLS | | NA | NON-RESIDENT ALIEN ADJUSTMENTS | | NC | NON-CASH ADJUSTMENTS | | RT | RETIREMENT ADJUSTMENTS | | SR | SALARY REFUNDS | | TC | TAX COLLECTIONS | | TN | TAX ID ADJUSTMENTS | | TR | TAX REFUNDS | | WC | WARRANT/EFT CANCELLATION | | ? | Help | | . | Terminate | +-------------------------------------------------------+ Code: NC Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

3. To add a non-cash adjustment, input “AD” in the CODE field and depress the Enter key.

PNCQMENU NONCASH ADJUSTMENT MENU FOR OLO **** PNCMMENU Sep 16,99 03:25 PM Code | Functions +------+------------------------------------------------+ | AD | ADD NONCASH ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY BY STATUS | | IU | INQUIRY/APPROVAL BY USER ID | | RO | REPORT BY OLO | | | | +------+------------------------------------------------+ CODE: AD WARRANT/ERN NBR: _______ USER ID: ________ TAX ID: _________ STATUS: ___ OLO CD: ____ DEST: ________ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP



4. At the next screen, the operator should then input the appropriate information. Unless otherwise noted below, the fields can be completed using the Definition Dictionary in Volume II of this manual.

a. Gross Up (Y/N) - The indicator should be set to "Y" when the agency is paying the

employee's Social Security, Medicare and withholding taxes. This is referred to as "grossing up" the payment. This would be appropriate in the case of a Non-Cash State Award (Earning Code 9114). When payments are "grossed up", the agency should exercise care at calendar year end to ensure that the payment is input and approved prior to the processing of the last daily cancellation run of the calendar year. The taxes for a "grossed up" payment are systematically transferred from the agency's FLAIR account. Refer to the year-end memo issued by BOSP for the date of the last daily cancellation run of the year.

The indicator should be set to "N" when the agency is collecting the taxes from the employee or having the payroll system collect the taxes from the employee.

b. Earning Code - This is a four-digit code that designates the type of non-cash earnings being recorded. See the beginning of this section for a list of applicable earning codes.

c. Earning Amount - The operator should input the gross amount unless this is a gross-up; in

which case, the operator should input the net amount. The operator should input the decimal and cents if the amount is not a whole number. This field will also accept a negative amount for situations where the agency is reversing or correcting a previously processed non-cash record adjustment. In the case of a gross-up adjustment, the system will calculate from Net up to Gross. A “G” will appear next to the Earning Amount to indicate that this is a gross-up adjustment. The Earning Amount will then reflect the grossed-up amount.

d. Benefit End Date - The operator should input the date to reflect the date of the benefit.

Please remember that Vehicle Fringe Benefits and Cellular Telephone Benefits (personal use of state-provided cell phone) have a special accounting period that runs from November 1 of the prior year through October 31 of the current year. The value of the benefits received in November and December of a calendar year is considered taxable income for the next year and cannot be recorded until that calendar year. When these adjustments are entered the system will automatically change the date to January 1 of the current year (i.e. 11/30/1999 will change to 01/01/2000). The benefit end date for taxable tuition waivers corresponds with the school term (i.e. Spring term 03/31/year; Summer term 06/30/year; and, Fall term 09/30/year).

e. Empee Pay Cycle - This field should be used only when the agency is collecting Social

Security and/or Medicare taxes on the next regularly scheduled payroll. Enter the employee's regular pay cycle: "M" for monthly, "B" for biweekly.

f. FLAIR Account Code - This is the 29-digit agency account code from which the applicable

taxes will be transferred from the agency to the appropriate BOSP clearing trust funds. This field should be completed only when all the money for taxes is to come out of an agency account, i.e. Gross Ups, Terminated Employees. The transfer of taxes will be automatic on a nightly basis and will not require a journal transfer. Note: For a Non-Cash State Award adjustment, agencies should continue to generate the warrant voucher for the award and



submit the voucher to the Bureau of Auditing. Refer to Bureau of Auditing, Voucher Processing Handbook at http://www.myfloridacfo.com/aadir/reference%5Fguide/ for guidance.

NOTE: The operator should enter either an employee pay cycle or FLAIR Account Code, but not both.

PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 17,99 9:30 AM *ACTION (A,D,M) AD TAX ID NUMBER : 123456789 GROSS UP (Y/N): n *EARNING CODE : 9103 DESCRIPTION : EARNING AMOUNT : 229.58_____ NET AMOUNT : 0.00 BENEFIT END DT : 03311999 WARRANT/ERN NBR: 9103000 RETIREMENT CODE: ha EMPEE PAY CYCLE : b FLAIR ACCT CODE: _____________________________ LAST NAME : FIRST: MI: ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 0.00 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 09171999 SS GROSS: 0.00 MED GROSS: 0.00 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : STATUS CODE : ADD IS THIS THE RECORD TO BE ADDED - Y/N? _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF Enter information to be added

5. Once this information is input, the operator should depress Enter. This will bring up the

Description, Warrant/ERN Nbr, Full Pay Cycle text, the User ID of the person adding the adjustment, input date and the appropriate updates to grosses and taxes.

PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 17,99 9:12 AM *ACTION (A,D,M) AD TAX ID NUMBER : 123456789 GROSS UP (Y/N): N *EARNING CODE : 9103 DESCRIPTION : TAXABLE TUITION WAIVER EARNING AMOUNT : 229.58_____ NET AMOUNT : 229.58 BENEFIT END DT : 03311999 WARRANT/ERN NBR: 9103000 RETIREMENT CODE: HA EMPEE PAY CYCLE : B BIWEEKLY FLAIR ACCT CODE: _____________________________ LAST NAME : MOORE FIRST: MARY MI: M ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 229.58 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 09171999 SS GROSS: 229.58 MED GROSS: 229.58 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : STATUS CODE : ADD IS THIS THE RECORD TO BE ADDED - Y/N? _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

http://www.myfloridacfo.com/Division/AA/Manuals/Auditing/Reference_Guide_For_State_Expenditures.pdf



6. The operator should review the record to determine if all fields are properly completed. Employees who have reached the Social Security maximum wage base at the time of the adjustment will not have Social Security tax calculated on the adjustment and there will be no transfer or collection of Social Security tax from the employee or the agency. If the adjustment will cause the Social Security maximum gross wage base to be exceeded, then the operator will receive the following pop-up window message:

SOCIAL SECURITY GROSS MAXIMUM WINDOW THIS TRANSACTION CAUSED SOCIAL SECURITY GROSS TO EXCEED THE ANNUAL MAXIMUM. SOCIAL SECURITY GROSS HAS BEEN ADJUSTED TO MEET THE MAXIMUM. THIS MAY CAUSE NET TO BE DIFFERENT THAN EXPECTED.

7. The screen will appear with the message that states "Indicator Must Be Y or N" if the input

passes all edits. If the input does not clear all edits, an error message will be produced that will guide the operator in making the correction. The operator may type over the incorrect information with the correct information. The following is a list of error messages:

a. Adjustment Exceeded The Employee's Maximum Treaty Amt: The employee's tax treaty has

a cap on amounts paid for fellowship/scholarships. The employee has reached that cap; therefore, a tax treaty exemption is not allowed.

b. ERN Amt Is Required: The operator failed to input the Earning Amount for the adjustment.

c. Fellowship File Indicates Employee Not Eligible For Exclusion: The employee's IRS Form

1001 has expired; thus, the employee is no longer eligible for the tax treaty exemption.

d. Gross Up Ind (Y/N) Is Required: The operator failed to input a Y or a N in the Gross Up (Y/N) field.

e. Indicator Must Be Y Or N: The operator failed to input a Y or N in the field IS THIS THE

RECORD TO BE ADDED - Y/N?

f. Input Does Not Correspond To Input Edit Mask: The Effective Date is not a valid date.

g. Invalid Only One SSN-ERN Combo Per Day: Only one non-cash adjustment per Earning Code may be entered for an employee per day.

h. Invalid FLAIR Category For OPS Employee: The FLAIR Account Code reflects a category

that is not appropriate for an OPS employee.

i. Invalid FLAIR Category For Regular Employee: The FLAIR Account Code reflects a category that is not appropriate for a regular employee.

j. Invalid Input - YTD ERN Balance Negative: The operator input a negative gross amount in

an effort to reverse or correct a previous record adjustment for that Earning Code and the amount was in excess of the adjustment amount initially processed.



k. Invalid Input-No Valid W-4 For This SSN: The Social Security Number may have been input incorrectly or there is no W-4 on file for this employee.

l. Invalid Input - ERN Not In ERN Directory: The operator input an incorrect Earning Code.

m. Invalid Input - ERN Not Non-cash: The operator input an Earning Code that is not a Non-

Cash Earning Code.

n. Invalid Input - FLAIR Account Code: The operator input an invalid 29-digit FLAIR Account Code.

o. Invalid No Matching ERN On Employee YTD: The operator input a negative gross amount

in an effort to reverse or correct a previous record adjustment and either the operator input the wrong Earning Code or there was not a record adjustment on file for that particular Earning Code and employee.

p. Invalid No Scholarship Record For This SSN: The operator entered a nonresident alien

scholarship/fellowship adjustment (Earning Code 9157 or 9184) and there is no Type 8 on the W-4 file for this employee.

q. Invalid Organization Code: The operator input an incorrect 11-digit organization code.

r. Invalid Retirement Code: The operator input an incorrect or inactive Retirement Code.

s. Invalid Retirement Code Medicare Only: The operator input an Earning Code that requires

an adjustment for Medicare taxes (e.g. Earning Code 9136) when the Retirement Code (e.g. Retirement Code ZX) does not specify the collection of Medicare taxes for the employee.

t. No Tax Treaty For Employee's Country: There is no fellowship exclusion in the tax treaty or

there is no tax treaty with the employee's country of residence.

u. Retirement Code Is Required: The operator failed to input the Retirement Code for the employee.

v. Security Violation Unauthorized Adjustment: The operator input an adjustment for Earning

Code 9100 - Value Group Term Life Insurance. Only BOSP may make adjustments to an employee's record for this Earning Code.

w. Security Violation Access Denied: The agency access control custodian has not given the

operator access or the operator may not have the type of access to initiate the entry (e.g., the operator has only Approve capability and attempted to Add a record). If the access control custodian has given the operator ADD and UPDATE, the operator will only be able to modify a record and not add a record.

x. SSN Is Required: The operator failed to input the Social Security Number for the employee.



INDICATOR MUST BE Y OR N . PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 17,99 9:39 AM *ACTION (A,D,M) AD TAX ID NUMBER : 123456789 GROSS UP (Y/N): N *EARNING CODE : 9103 DESCRIPTION : TAXABLE TUITION WAIVER EARNING AMOUNT : 229.58_____ NET AMOUNT : 229.58 BENEFIT END DT : 03311999 WARRANT/ERN NBR: 9103000 RETIREMENT CODE: HA EMPEE PAY CYCLE : B BIWEEKLY FLAIR ACCT CODE: _____________________________ LAST NAME : MOORE FIRST: MARY MI: M ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 229.58 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 09171999 SS GROSS: 229.58 MED GROSS: 229.58 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : STATUS CODE : ADD IS THIS THE RECORD TO BE ADDED - Y/N? Y Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

8. Once the information is correct, the operator should then input a Y in the field "IS THIS THE

RECORD TO BE ADDED – Y/N?". After depressing the Enter key, the record adjustment will be in an ADD status. (Conversely, if the operator decides not to add the record adjustment, the operator should then input an N and the record adjustment would not be added.) After the “Y” is input and enter depressed, the following screen with the message "RECORD added successfully" will be displayed.

PNCNOBJ RECORD added successfully PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 17,99 9:42 AM *ACTION (A,D,M) AD TAX ID NUMBER : _________ GROSS UP (Y/N): _ *EARNING CODE : 9103 DESCRIPTION : EARNING AMOUNT : ___________ NET AMOUNT : 0.00 BENEFIT END DT : 03311999 WARRANT/ERN NBR: RETIREMENT CODE: __ EMPEE PAY CYCLE : _ FLAIR ACCT CODE: _____________________________ LAST NAME : FIRST: MI: ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 0.00 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 01020000 SS GROSS: 0.00 MED GROSS: 0.00 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : STATUS CODE : ADD IS THIS THE RECORD TO BE ADDED - Y/N? _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

NOTE: The Earning Code, FLAIR Account Code, Effective Date, Organization Code and OLO Code will carry to the next screen. If any of this information is not the same for the subsequent adjustment, the operator may then input the proper information by overwriting the existing information.



9. If the operator determines that an error occurred during the add process, then the record can be

selected and the necessary corrections made. To do this, the operator would inquire on the record adjustment by using one of the four available methods:

a. IW - by warrant number (this is the ERN code followed by zeros). The operator would be

required to input the BENEFIT END DT; b. IT - by tax ID number;

c. IS - by status (records awaiting approval will be in an ADD status); or

d. IU - by User ID (this will be the ID of the User who added the record adjustment).

It is recommended that the operator use the “IT” code to select a record for edit or approval. The operator should input the SSN in the Tax ID field. This has proven to be the easiest method for retrieving these records.

PNCQMENU NONCASH ADJUSTMENT MENU FOR OLO **** PNCMMENU Sep 17,99 11:36 AM Code | Functions +------+------------------------------------------------+ | AD | ADD NONCASH ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY BY STATUS | | IU | INQUIRY/APPROVAL BY USER ID | | RO | REPORT BY OLO | | | | +------+------------------------------------------------+ CODE: IT WARRANT/ERN NBR: _______ USER ID: ________ TAX ID: 123456789 STATUS: OLO CD: ____ DEST: ________ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11—PF12--- HELP QUIT RETRN MAIN FLIP

10. Once the inquiry is made, the operator should place an M, for modification, on the appropriate

Action field line of the record that needs to be corrected.

PNCQSSN ***** NONCASH ADJUSTMENTS ***** PNCMBRS2 Sep 17,99 11:44 AM STAT TAX ID WARRANT WARRANT EARNINGS OLO ADD ACTION CODE NUMBER LAST NAME NUMBER DATE AMOUNT CODE DATE ------ ---- --------- ------------ ------- -------- ----------- ----- -------- M_ ADD 123456789 MOORE 9103000 03311999 229.58 700000 09171999 *** End of Data *** TYPE: O TAX ID: _________ OLO: ______ Add Display Modify (PF5=flip)



11. The record adjustment will be displayed and the operator may then correct the appropriate fields. Enter changes PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 21,99 5:24 PM *ACTION (A,D,M) M_ TAX ID NUMBER : 123456789 GROSS UP (Y/N): N *EARNING CODE : 9103 DESCRIPTION : TAXABLE TUITION WAIVER EARNING AMOUNT : 229.58_____ NET AMOUNT : 229.58 BENEFIT END DT : 03311999 WARRANT/ERN NBR: 9103000 RETIREMENT CODE: HA EMPEE PAY CYCLE : B BIWEEKLY FLAIR ACCT CODE: _____________________________ LAST NAME : MOORE FIRST: MARY MI: M ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 229.58 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 09171999 SS GROSS: 229.58 MED GROSS: 229.58 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : STATUS CODE : ADD IS THIS THE RECORD TO BE ADDED - Y/N? _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

12. When the operator has made the corrections, Enter should be depressed to confirm that the

correction was made. The operator will then receive the message "INDICATOR MUST BE Y OR N". The operator should then input a Y in the field "IS THIS THE RECORD TO BE ADDED – Y/N?” The record adjustment with the correction will be in an ADD status. The modified record adjustment replaces the initial record adjustment. At this point, the record can only be rejected in the approval process.

13. The operator will receive the message "RECORD modified successfully". The operator should

then PF3 until the desired screen is reached. PNCNOBJ RECORD modified successfully PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 21,99 5:34 PM *ACTION (A,D,M) D_ TAX ID NUMBER : 123456789 GROSS UP (Y/N): N *EARNING CODE : 9103 DESCRIPTION : TAXABLE TUITION WAIVER EARNING AMOUNT : 229.60_____ NET AMOUNT : 229.60 BENEFIT END DT : 03311999 WARRANT/ERN NBR: 9103000 RETIREMENT CODE: HA EMPEE PAY CYCLE : B BIWEEKLY FLAIR ACCT CODE: _____________________________ LAST NAME : MOORE FIRST: MARY MI: M ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 229.60 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 09171999 SS GROSS: 229.60 MED GROSS: 229.60 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : STATUS CODE : ADD IS THIS THE RECORD TO BE ADDED - Y/N? Y Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11—PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF



14. To view the adjustment without making any modifications, the operator would place a D, for

display, on the appropriate Action field line and depress Enter.

15. After the adjustment has been added, another operator should approve the record adjustment. The approver may select the record for approval using one of the four methods described above. If there are several records awaiting approval, it might be advisable to select using IS for all the records in an ADD status.

16. The approver should then select the non-cash adjustment to be approved. To do this, a M for

modification, should be placed on the appropriate line in the Action field. Once selected for modification, the approver should depress Enter.

17. The cursor will be blinking at the "Mark Y to Approve or N to Reject" field. The approver must

input Y or N and depress Enter. The record adjustment will not process until it is approved.

PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 22,99 2:58 PM *ACTION (A,D,M) M_ TAX ID NUMBER : 123456789 GROSS UP (Y/N): N *EARNING CODE : 9103 DESCRIPTION : TAXABLE TUITION WAIVER EARNING AMOUNT : 229.60_____ NET AMOUNT : 229.60 BENEFIT END DT : 03311999 WARRANT/ERN NBR: 9103000 RETIREMENT CODE: HA EMPEE PAY CYCLE : B BIWEEKLY FLAIR ACCT CODE: _____________________________ LAST NAME : MOORE FIRST: MARY MI: M ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 229.60 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 09171999 SS GROSS: 229.60 MED GROSS: 229.60 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : STATUS CODE : ADD MARK 'Y' TO APPROVE OR 'N' TO REJECT: y Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11—PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

18. A message stating "RECORD Modified Successfully" will be received. The record adjustment is

then in an Approved or APR status. If the approver marks the record adjustment for rejection, then it will be in a DEL status. Once the record is approved, it will be pulled for processing at 5:00 p.m. The adjustment then moves to a Processed or PRO status. The employee record is updated and the necessary accounting entries to obtain the applicable taxes from the agency account are generated. This information may be verified in the Employee Detail Register for Non-Cash Adjustments which is available on RDS (FORM ID QxxM, where xx=OLO). Agencies should contact their RDS Administrator to have access to this report. The operator must then select the PF3 function key to return back to the desired screen.



PNCNOBJ RECORD modified successfully PNCNDADD ***** NONCASH ADJUSTMENT INPUT ***** PNCMAB1 Sep 22,99 3:01 PM *ACTION (A,D,M) M_ TAX ID NUMBER : 123456789 GROSS UP (Y/N): N *EARNING CODE : 9103 DESCRIPTION : TAXABLE TUITION WAIVER EARNING AMOUNT : 229.60_____ NET AMOUNT : 229.60 BENEFIT END DT : 03311999 WARRANT/ERN NBR: 9103000 RETIREMENT CODE: HA EMPEE PAY CYCLE : B BIWEEKLY FLAIR ACCT CODE: _____________________________ LAST NAME : MOORE FIRST: MARY MI: M ORGANIZATION CD: 70100000000 OLO CD: 700000 W2 GROSS: 229.60 1042S GR: 0.00 W/H TAX: 0.00 ENTER DATE : 09171999 SS GROSS: 229.60 MED GROSS: 229.60 ENTER ID : CA1 SS TAXES: 0.00 MED TAXES: 0.00 APPROVAL DATE: 09221999 SS EMPLR: 0.00 MED EMPLR: 0.00 APPROVAL ID : CA2 STATUS CODE : APR MARK 'Y' TO APPROVE OR 'N' TO REJECT: Y Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

19. To obtain a report of non-cash adjustments and the corresponding status, the operator may access

this by inputting RO in the Code field of the Non-Cash Adjustment Menu and the local printer identification number in the DEST. field. The operator may designate by status those records they wish to see on the report (i.e., ADD. APR, DEL, PRO). For example, the operator may wish to get a report of all non-cash adjustments that are in an ADD status and have not been approved. To do this, the operator should input ADD in the STATUS field.

PNCQMENU NONCASH ADJUSTMENT MENU FOR OLO **** PNCMMENU Sep 22,99 03:09 PM Code | Functions +------+------------------------------------------------+ | AD | ADD NONCASH ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY BY STATUS | | IU | INQUIRY/APPROVAL BY USER ID | | RO | REPORT BY OLO | | | | +------+------------------------------------------------+ CODE: RO WARRANT/ERN NBR: _______ USER ID: ________ TAX ID: _________ STATUS: ADD OLO CD: ____ DEST: R640 Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11—PF12--- HELP QUIT RETRN MAIN FLIP



20. The result of choosing RO will be a report in the following format:

PNCJRPT STATE OF FLORIDA PNCRAR OFFICE OF THE CHIEF FINANCIAL OFFICER NONCASH ADJUSTMENT REPORT OF ONLINE TRANSACTIONS FOR OLO: 4910 STATUS WARRANT EFFECTIVE EARNINGS USER ADD CODE TAX-ID NBR/ERN DATE AMOUNT ID DATE ADD 123-45-6789 9137000 12/30/1998 86.66 SD1 12/30/1998 ADD 123-45-6789 9103000 12/31/1998 50.00 SD1 12/31/1998 ADD 123-45-6789 9109000 01/01/1998 108.28 SD1 12/31/1998

21. The deadline for submission of fringe benefit information to BOSP varies depending upon the

method of submission. When taxes are to be collected during payroll processing using the on-line non-cash adjustment system, data must be input and approved by 5:00 p.m. the workday prior to payroll processing. Refer to the BOSP Payroll Calendar or the year-end letter issued by BOSP for the date of the last payroll processing for the year. Fringe benefit information submitted after these dates will result in a corrected W-2 to the employee.

EMPLOYEE RECORDS ON-LINE RETIREMENT ADJUSTMENTS

REVISED: OCTOBER, 2011 VOLUME V, SECTION 8 PAGE 1 OF 7


It is the responsibility of the agency to correct an employee's retirement record when it has been determined that one of the following has occurred:

1. The employee was paid using an incorrect retirement code.

2. An employee reimburses an Overpayment of Salary for a year which is outside the Federal Statute of Limitations (i.e., the on-line salary refund system will not allow retrieval of the record).

3. The employee is paid on a biweekly basis and has entered the DROP program during a pay period that spans two different months. The retirement contributions for the whole period would have been paid using a DROP retirement code.

4. The employee has been on worker's compensation. (See Volume IV, Section 6 for detailed information on this topic).

5. The employee has been on a military leave of absence. When these employees return to employment, the State (employing agency) shall pay the additional retirement contribution necessary to make up the difference between the contribution paid on the supplemental salary and the contribution that would have been paid on the gross salary at the time military leave was granted. For this type of leave, the employee’s retirement record can not be adjusted using the online adjustment system. When these employees return to work, the employing agency must file a copy of the DD214 and FR9 with the Division of Retirement. The Division of Retirement will determine if this is a creditable claim and determine the cost.

B. PROCEDURES FOR PROCESSING RETIREMENT ADJUSTMENTS

Retirement Adjustments should be entered through the Payroll Main Menu (PYRL). This is a two-step process where one agency employee must enter the adjustments and another agency employee should approve the adjustments. The approved records are pulled for processing at 5:00p.m. and will update the employee(s) record(s) and perform the appropriate accounting entries. The agency access control custodian controls access to the system and determines the security level for each agency.

1. After signing on to the Payroll Main Menu (PYRL), the operator will select CA for the Cancellations & Adjustments MAIN MENU.

PAYROLL MAIN MENU SEL CA CANCELLATIONS AND ADJUSTMENTS CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION ET EMPLOYEE TRAVEL FC FILE TRANSFER CERTIFICATION TR TAX REPORTING W4 W4/W5 MAINTENANCE MENU CA <--- ENTER SEL CODE Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- QUIT



2. The operator will receive the following screen and select RT for Retirement Adjustments.

PCAQMENU ***** CANCELLATIONS & ADJUSTMENTS ***** PCAMMENU Apr 20,99 - MAIN MENU - 10:50 AM Code | System/Function/Explanation +------+------------------------------------------------+ | ES | EFT INFORMATION | | MS | MISCELLANEOUS ADJUSTMENTS | | NC | NON-CASH ADJUSTMENTS | | RT | RETIREMENT ADJUSTMENTS | | SR | SALARY REFUNDS | | TC | TAX COLLECTIONS | | TN | TAX ID ADJUSTMENTS | | TR | TAX REFUNDS | | WC | WARRANT/EFT CANCELLATION | | ? | Help | | . | Terminate | +-------------------------------------------------------+ Code: RT Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

3. To add a record, the operator will input AD in the CODE field. a. If the adjustment is being made for one of the first three reasons mentioned under the

GENERAL INFORMATION section, WARRANT NUMBER, WARRANT DATE and TAX ID from the original record should be input at this time. Enter should then be depressed. By entering this information, the retirement adjustment function allows the selection of an original payroll detail record.

b. If the adjustment is for the fourth reason mentioned in the GENERAL INFORMATION section, then a fictitious warrant number is required for the adjustments to process. The WARRANT NUMBER for a worker’s compensation adjustment should be input as 7777890. The WARRANT DATE for this type of adjustment should be the last day of the month for which contributions are being made. There will need to be a separate adjustment for every month effected. See Volume IV, Section 6 of this manual for the calculation procedures for worker’s compensation adjustments.

PRTQMENU ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMMENU Apr 20,99 10:56 AM Code | Functions +------+------------------------------------------------+ | AD | ADD RETIREMENT ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY STATUS | | AR | AGENCY REPORT REQUEST | | | | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: AD OLO: 4400 WARRANT NUMBER: 1235458 WARRANT DATE: 01312011 TAX ID: 999999999 DEST: ________ STATUS: ___ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP



4. If the adjustment is based on an original warrant that is no longer on the salary detail database, a message will be received as follows:

******************************************************************************* * * * RECORD NOT ON DATA BASE, RETRIEVAL NECESSARY, * * RETRIEVE IN NIGHTLY PROCESS ? ENTER Y OR N * * * *******************************************************************************

5. The retrieval process will be done overnight If you believe that you received this message in

error, input an "N". The system will return you to the previous screen and you can verify the information that has been entered. If you input a "Y" and depress enter, the following screen will be displayed.

RETRIEVAL RECORD added successfully PRTNDADD ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMD1 Apr 20,99 10:57 AM ACTION: (A,D,M) AD TAX ID NUMBER: 222222222 WARRANT NUMBER: 3002409 WARRANT DATE: 01311997 FIRST NAME: MICKEY__________ MI: _ LAST NAME: MOUSE________________ ACCOUNT CODE: _____________________________ RETIREMENT CODE HA GROSS 2884.62 EMPR CONTRIB 141.63 EMPE CONTRIB 86.54 REFUND AMOUNT: 0.00 COLLECTION AMOUNT: 0.00 REC STAT: ADD ORG CODE: 42070102000 ADD DATE: 09142011 OLO: 420000 USER ID: JH4 CLASS CODE: 7817 USER APPROVE ID: BR2 POS NUM: 000728 APPROVE/REJECT DATE: 09192011 IS THIS THE RECORD TO BE ADDED - Y/N? _ USER APPROVE ID: APPROVE/REJECT DATE: Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF



6. If the record is on the database or is a Worker’s Compensation record, the screen below will be displayed:

Y OR N REQUIRED. PRTNDADD ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMD1 Oct 17,11 1:09 PM ACTION: (A,D,M) AD TAX ID NUMBER: 123456789 WARRANT NUMBER: 7777890 WARRANT DATE: 07312011 FIRST NAME: REBECCA MI: S LAST NAME: BROWN ACCOUNT CODE: 43000000000000000000000000000 RETIREMENT ORIGINAL CORRECTED CODE HA GROSS 0.00 1500.00 EMPR CONTRIB 0.00 118.65 EMPE CONTRIB 0.00 0.00 REFUND AMOUNT: 0.00 COLLECTION AMOUNT: 0.00 REC STAT: ADD ORG CODE: 43000000000 ADD DATE: 10172011 OLO: 430000 USER ID: BR1 CLASS CODE: 5000 USER APPROVE ID: POS NUM: 500000 APPROVE/REJECT DATE: IS THIS THE RECORD TO BE ADDED - Y/N? _

7. When all of the data is input, the operator will depress enter and the screen will be returned with the calculated retirement contribution and the message "Y OR N REQUIRED." The operator will then input Y (yes) or N (no) in the field "IS THIS THE RECORD TO BE ADDED - Y/N?__".

Y OR N REQUIRED. PRTNDADD ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMD1 Oct 17,11 1:09 PM ACTION: (A,D,M) AD TAX ID NUMBER: 12345678 WARRANT NUMBER: 7777890 WARRANT DATE: 07312011 FIRST NAME: REBECCA MI: S LAST NAME: BROWN ACCOUNT CODE: 43000000000000000000000000000 RETIREMENT ORIGINAL CORRECTED CODE HA GROSS 0.00 1500.00 EMPR CONTRIB 0.00 118.65 EMPE CONTRIB 0.00 0.00 REFUND AMOUNT: 0.00 COLLECTION AMOUNT: 0.00 REC STAT: ADD ORG CODE: 43000000000 ADD DATE: 10172011 OLO: 430000 USER ID: BR1 CLASS CODE: 5000 USER APPROVE ID: POS NUM: 500000 APPROVE/REJECT DATE: IS THIS THE RECORD TO BE ADDED - Y/N? _ REC STAT: ADD ADD DATE: 01221999 IS THIS THE RECORD TO BE ADDED - Y/N? Y USER ID: CA1 USER APPROVE ID: APPROVE/REJECT DATE: Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF



8. Once Y is entered, the operator will receive the message "RECORD ADDED SUCCESSFULLY". The record is now waiting to be approved by another agency user. The operator can then enter PF3 to return and continue adding adjustments or PF4 to return to the Payroll MAIN MENU

9. If an amount is shown in the Refund Amount field, the employee is due a refund. The employee refund will be processed on the next regularly scheduled payroll (i.e. monthly, biweekly or supplemental). The Earnings Code that will be used for these refunds is 9179.

10. If an amount is shown in the Collection Amount field, the employee owes money to the agency. This amount takes into account a change to the employee’s withholding tax. Therefore, the collection is the difference between the retirement contribution and the change to withholding tax. When the adjustment processes, the contributions due for both employer and employee will be taken from the Agency account. When the Agency collects the money from the employee, it will need to be deposited to the Agency account.

C. APPROVAL OF ADDED RECORDS

The approver may select the record(s) to be approved. This can be done in one of three ways. The app rover may input IW, the warrant number and warrant date; IT and the Tax ID number (the SSN in most cases); or IS and ADD in the status field (records awaiting approval are in an ADD status).

PRTQMENU ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMMENU Apr 20,99 11:16 AM Code | Functions +------+------------------------------------------------+ | AD | ADD RETIREMENT ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY STATUS | | AR | AGENCY REPORT REQUEST | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: __ OLO: ____ WARRANT NUMBER: _______ WARRANT DATE: ________ TAX ID: _________ DEST: ________ STATUS: ___ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

1. After a selection is made and enter is depressed, all the adjustments will be displayed based on the selection criteria. If selection is by IT (TAX ID), only the transactions for that Tax Id will be displayed.

2. Under the ACTION header, the approver can place an M for modify on the line in front of the record they wish to approve and then depress enter again.

PRTQIW ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMIW Jan 28,99 3:25 PM REC TAX ID WARRANT WARRANT RET RET DATE ACTION STAT NUMBER NUMBER ISSUE DT CD GROSS LAST NAME ADDED ------ ---- --------- ------- -------- --- ---------- ---------- -------- M_ ADD 123456789 7777890 12311998 HA 1000.00 EXAMPLE 01221999 Warrant Number: TYPE: O Add Display Modify (PF5=flip)



3. The screen that is returned will have the message: "Enter changes" and the cursor will be located at the field "MARK 'Y' TO APPROVE OR 'N' TO REJECT: ".

Enter changes PRTNDADD ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMD1 Oct 17,11 1:19 PM ACTION: (A,D,M) M_ TAX ID NUMBER: 999009999 WARRANT NUMBER: 0547167 WARRANT DATE: 09092011 FIRST NAME: BETTY MI: A LAST NAME: CALDWELL ACCOUNT CODE: 60101000326609105060003000000 RETIREMENT CODE HA GROSS 340.00 EMPR CONTRIB 16.69 EMPE CONTRIB 10.20 REFUND AMOUNT: 0.00 COLLECTION AMOUNT: 9.90 REC STAT: ADD ORG CODE: 60122803955 ADD DATE: 09142011 OLO: 600000 USER ID: JH4 CLASS CODE: 0078 USER APPROVE ID: POS NUM: 912051 APPROVE/REJECT DATE: MARK 'Y' TO APPROVE OR 'N' TO REJECT: _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

4. After the Y is input and enter is depressed, the screen will return with the message "ret code adjustments record modified successfully". When N is input and enter depressed, the record adjustment has been rejected and will need to be added again, if appropriate. If modifications need to be made to the record, do not reject. PF3 to exit the current screen. The user with add capability should enter an M on the inquiry screen. The corrections to the record can be done at this time.

ret code adjustments record modified successfully PRTNDADD ***** AGENCY RETIREMENT ADJUSTMENT ***** PRTMD1 Jan 22,99 4:21 PM ACTION: (A,D,M) __ TAX ID NUMBER: 001481385 WARRANT NUMBER: 7777890 WARRANT DATE: 11211998 FIRST NAME: IM____________ MI: N LAST NAME: EXAMPLE_______________ ACCOUNT CODE: 99102999004606007000701000000 RETIREMENT CODE HA GROSS 1000.00 CONTRIB 164.50 ORG CODE: 99990700000 OLO: 999900 REC STAT: APR ADD DATE: 01221999 MARK 'Y' TO APPROVE OR 'N' TO REJECT: Y USER ID: CA1 USER APPROVE ID: CA2 APPROVE/REJECT DATE: 01221999

5. All approved retirement adjustments will be pulled for processing at 5:00 p.m., the employee record will be updated and the appropriate accounting entries will be posted to the agency accounts nightly. The agency will be able to confirm the processing of these adjustments on the Employee Detail Register that may be accessed through the Report Distribution System (RDS).



The Form Id for this report is QxxL (where xx = OLO). Agencies should contact their RDS Administrator to obtain access to this report.

NOTE: To correct an online retirement adjustment record entered and processed in error, an e-mail should be sent to the Employee Records section requesting correction of the error. This e-mail should list the last four digits of SSN, warrant number, warrant date and the amount to be adjusted.

D. REPORTS

Request for a report of retirement adjustments added, approved and processed will be available by inputting AR in the Code field and the local printer identification number in the DEST field. An example of an AR report is as follows:

PRTJTXM STATE OF FLORIDA PRTRAR THE CHIEF FINANCIAL OFFICER SAMAS PAYROLL ONLINE RETIREMENT ADJUSTMENT REPORT FOR OLO: 4400 WARRANT WARRANT RET RET RET STATUS TAX ID NUMBER DATE CODE CONTRIB GROSS USER ID ADD DATE PRO 122-33-4455 7777890 11/30/1998 HA 164.50 1,000.00 RSR 11/21/1998 PRO 111-22-3333 3015058 01/31/1996 ZX 0.00 0.00 CA1 12/18/1998 PRO 111-22-3333 3015058 01/31/1996 HA 426.81 2,416.84 CA1 12/18/1998 PRO 333-44-5555 3873138 03/29/1996 OP 426.81 2,416.84 CA1 12/18/1998 PRO 333-44-5555 3873138 03/29/1996 HA -426.81 -2,416.84 CA1 12/18/1998

EMPLOYEE RECORDS ON-LINE FICA TAX COLLECTIONS

REVISED: JULY, 2010 VOLUME V, SECTION 9 PAGE 1 OF 15


The On-Line FICA Tax Collection System provides agencies with the ability to collect employer and employee Social Security and Medicare tax underpayments, correct employee earnings records, and transfer collected taxes to the appropriate Chief Financial Officer clearing trust accounts.

Underpayment of FICA taxes typically stems from the incorrect use of the retirement code in the payroll process, manual payrolls, and manual adjustments to employee records. Agencies are responsible for preventing and identifying the underpayment of FICA taxes.

Agencies may collect underpaid FICA taxes on the next payroll (current employees only), or have the underpayment paid from a designated departmental account. On-line FICA tax corrections require the original payment data for the warrant being corrected, including the warrant number and warrant date. The on-line system provides the ability to retrieve the payment data from the payroll system database. There is a total of 4 years of data available, 13 months of data is immediately retrievable. Retrieval may be requested for a specific warrant and payment date or by a range of payment dates.

Requests for the collection of underpaid withholding taxes should be directed to the Bureau of State Payrolls, Taxation/Reconciliation Section. Access to the On-line Tax Collection System is controlled through Access Control Security. See the payroll sign on procedures in Volume V, Section 1 of this manual to bring up the Payroll Main Menu screen.

B. ADDING AN ON-LINE FICA TAX COLLECTIONS

On-line collection of FICA taxes is a two-step process. The record must be added by one user and approved by another. Approved records are processed nightly.

The transaction below outlines the procedures for correcting the underpayment of FICA taxes due to an incorrect retirement code used in the payroll process.

1. On the PAYROLL MAIN MENU, type CA, then press enter.

PAYROLL MAIN MENU SEL CA CANCELLATIONS AND ADJUSTMENTS CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION RS REPORT SCHEDULING - BOSP ONLY TR TAX REPORTING W4 W4/W5 MAINTENANCE MENU CA <--- ENTER SEL CODE Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- QUIT



2. On the CANCELLATIONS & ADJUSTMENT – MAIN MENU, type TC, press enter.

PCAQMENU ***** CANCELLATIONS & ADJUSTMENTS ***** PCAMMENU Mar 22,01 - MAIN MENU - 10:19 AM Code | System/Function/Explanation +------+------------------------------------------------+ | ES | EFT INFORMATION (BANK/FIN. EFT SECTION ONLY) | | MP | MANUAL PAYROLLS | | MS | MISCELLANEOUS ADJUSTMENTS | | NA | NON-RESIDENT ALIEN ADJUSTMENTS | | NC | NON-CASH ADJUSTMENTS | | RT | RETIREMENT ADJUSTMENTS | | SR | SALARY REFUNDS | | TC | TAX COLLECTIONS | | TN | TAX ID ADJUSTMENTS | | TR | TAX REFUNDS | | WC | WARRANT/EFT CANCELLATION | | ? | Help | | . | Terminate | +-------------------------------------------------------+ Code: TC Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

3. On the TAX COLLECTIONS menu, type AD (in the Code Field), input the Tax ID, the beginning warrant date and ending warrant date, for a range or group of warrants, and then press the enter key. If you have only one warrant to collect that is outside the 13-month window (see #4 below).

PTCQMENU ***** TAX COLLECTIONS ***** PTCMMENU Mar 22,01 10:20 AM Code | Functions +------+------------------------------------------------+ | AD | ADD TAX COLLECTIONS ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY STATUS | | AR | AGENCY REPORT REQUEST | | NR | NON-RETRIEVED RECORDS | | RR | RETRIEVE RECORDS | | ? | Help | | . | Terminate | +-------------------------------------------------------+

CODE: AD TAX ID: 123456789 STATUS: ___ OLO: ____ BEG WARRANT DATE: 04282000 END WARRANT DATE: 12292000 WARRANT NUMBER: _______ DEST: ________ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

NOTE: All required fields must be completed. If information is not input the system will come back with a message that the information is required. Warrant dates entered must be valid warrant dates.



4. The code RR is to be used when you have warrants that you need to retrieve that are outside the 13-month window. By using RR you will be able to retrieve the record overnight. Input SS for single retrieval, tab to TAX ID, input employee’s social security number, and then input the warrant date and warrant number of the record you need to retrieve. Then press the enter key.

PPAQRR ***** ONLINE ADJUSTMENT RETRIEVAL SCREEN ***** PPAMRET Mar 26,01 11:01 AM TYPE OF RETRIEVAL...........: SS (SS-SINGLE RETRIEVAL, MM-MASS RETRIEVAL) TAX ID TYPE.................: S TAX ID......................: 123456789 BEGINNING DATE FOR RETRIEVAL: 04282000 ENDING DATE FOR RETRIEVAL...: ________ (FOR MASS RETRIEVAL ONLY) WARRANT NUMBER..............: 4567890 (FOR SINGLE RETRIEVAL ONLY) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

5. If the warrant you have requested needs to be retrieved you will get the following screen: PTCQMENU ***** TAX COLLECTIONS *****

******************************************************************************* * * * RECORD NOT ON DATA BASE, RETRIEVAL NECESSARY, * * RETRIEVE IN NIGHTLY PROCESS ? ENTER Y OR N * * * * Y * * * * * *******************************************************************************

6. Input either Y or N and press ENTER. Y will cause the record to be added to the Retrieval database.

7. If you need to request a range of warrants to be retrieved through AD the system, enter MM in

the type of retrieval along with the SSN, a beginning date and an ending date. The beginning and ending warrant dates must be actual warrant dates. You will then be asked if you want NIGHTLY retrieval. Input either Y or N and press ENTER. Y will cause the record to be added to the Retrieval database.



PPAQRR ***** ONLINE ADJUSTMENT RETRIEVAL SCREEN ***** PPAMRET

Mar 26,01 11:01 AM TYPE OF RETRIEVAL...........: SS (SS-SINGLE RETRIEVAL, MM-MASS RETRIEVAL) TAX ID TYPE.................: S TAX ID......................: 123456789 BEGINNING DATE FOR RETRIEVAL: 04282000 ENDING DATE FOR RETRIEVAL...: ________ (FOR MASS RETRIEVAL ONLY) WARRANT NUMBER..............: 4567890 (FOR SINGLE RETRIEVAL ONLY) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP NOTE: The payroll system database for the on-line tax collection system contains five years history. Immediate retrieval will occur for requests having a specific warrant number and warrant date within the most recent thirteen months period. Overnight retrieval will occur for all other requests.

8. The next screen, AGENCY TAX ADJUSTMENT, displays a listing of the salary warrants

found from the beginning to the ending warrant dates input. When trying to retrieve a single record and if you make a mistake in the warrant number but have a recent valid warrant date in the beginning and ending warrant dates the system will pull the correct warrant for that date. Please make sure to verify the information BEFORE you modify the record.

9. To select warrants for tax collection, type “M” on the action line next to each warrant

number and then press the enter key. PTRQBAD ***** AGENCY TAX ADJUSTMENT ***** PTRMAD1 Mar 22,01 10:48 AM TAX ID: 123456789 LAST NAME: DOE FIRST NAME: JOHN MI: Action WRT NUM WRT DT WH TAX SS TAX MEDI TAX ------ ------- -------- -------- -------- -------- M_ 4567890 20000428 344.02 M_ 5678901 20000531 344.02 M_ 5789012 20000630 344.02 M_ 234567 20000731 344.02 M_ 890123 20000831 344.02 M_ 1234567 20000929 344.02 M_ 1345678 20001031 354.63 M_ 2345678 20001121 108.78 M_ 2456789 20001130 354.63 M_ 2567890 20001229 398.16 *** End of Data *** Add Display Modify (PF5=flip)



10. The TAX COLLECTION ADJUSTMENT INPUT screen displays the payment history for the selected warrant. If more than one warrant was marked for correction the screen will display the oldest warrant date retrieved. Input or verify the information listed:

Enter information to be added PTCNDADD ***** TAX COLLECTION ADJUSTMENT INPUT ***** PTCMAB1 Mar 22,01 11:00 AM *ACTION (A,D,M) AD TAX ID NUMBER 123456789 PAY CYCLE _ LAST NAME DOE FIRST NAME JOHN MI: WARRANT DATE 04282000 WARRANT NBR 4567890

ORG CODE 99101010100 OLO CODE 990000 FLAIR ACCT CD 99101000123991000000001000000 *REASON CODE: __ ORIGINAL CORRECTED RET CODE: NA HA SS GROSS: 0.00 775.27 ADD DATE : MED GROSS: 0.00 775.27 ADD ID : CAL

EMPE SS TAXES: 0.00 0.00 APRV DATE : EMPE MED TAXES: 0.00 0.00 APRV ID : EMPR SS TAXES: 0.00 0.00 REC SATUS : ADD EMPR MED TAXES: 0.00 0.00 ______________________________________________________________________ ______________________________________________________________________ IS THIS THE RECORD TO BE ADDED - Y/N? _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

a. Verify the TAX ID number to ensure that this is the record you need. Press tab.

b. PAY CYCLE – Taxes can be collected two different ways. If you want to collect the taxes

from the employee’s next regular salary payment enter “B” for biweekly or “M” for monthly, the online system will collect the taxes from the employee’s next regular salary payment. Leave the field blank to collect the money from the agency’s FLAIR account code. -TAB.

c. Verify the Warrant Date - TAB

d. Verify the Warrant NBR - TAB

e. Verify the ORG CODE – this should be the organization code this payment was made from

- TAB.

f. Verify the OLO CODE – this should be the OLO for the agency this payment was made from. This is the agency that the system will collect the taxes from - TAB

g. Verify the FLAIR ACCT CD – this is the 29 digit FLAIR account number (without the

dashes) from which the system will collect the taxes - TAB

h. REASON CODE – input 03, press tab. (03 is for a change in retirement code. For other codes move cursor to the REASON CODE field and press F1)- TAB.

i. In the CORRECTED column input the CORRECT retirement code - TAB.



j. If SOCIAL SECURITY needs to be collected input the CORRECT SOCIAL SECURITY GROSS - TAB

k. If MEDICARE needs to be collected, input the CORRECT MEDICARE (MED) Gross.

NOTE: When typing the SS Gross and the MED Gross DELETE the 0’s at the end. Pressing the END key after you have input the correct gross will do this.

l. After you have verified and/or input all necessary information for that warrant, press the

enter key. 11. The next screen will display the message as follows: ADJUSTMENT MAY NEED TO BE PERFORMED ON RETIREMENT . PTCNDADD ***** TAX COLLECTION ADJUSTMENT INPUT ***** PTCMAB Mar 22,01 1:02 PM *ACTION (A,D,M) AD TAX ID NUMBER 123456789 PAY CYCLE _ LAST NAME DOE FIRST NAME JOHN MI: WARRANT DATE 04282000 WARRANT NBR 4567890 ORG CODE 99101010100 OLO CODE 990000 FLAIR ACCT CD 99101000123991000000001000000 *REASON CODE: 03 ORIGINAL CORRECTED RET CODE: NA HA SS GROSS: 0.00 775.27 ADD DATE : 03222001 MED GROSS: 0.00 775.27 ADD ID : CAL EMPE SS TAXES: 0.00 48.06 APRV DATE : EMPE MED TAXES: 0.00 11.24 APRV ID : EMPR SS TAXES: 0.00 48.06 REC SATUS : ADD EMPR MED TAXES: 0.00 11.24 CHANGE IN RETIREMENT PLAN_____________________________________________ ______________________________________________________________________ IS THIS THE RECORD TO BE ADDED - Y/N? _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

Most FICA tax collections will not affect retirement. If it is determined that a retirement

adjustment must be made, refer to Volume V, Section 8, for the transaction procedures. ENTER.

12. You will be prompted on this screen to indicate whether or not the record is ready to be added per the following screen. Input a Y if the information is correct and ready to be added, and press enter. If the record is not complete or correct type N, then press enter.

If you indicated “N”, correct any necessary information then press enter again.



INDICATOR MUST BE Y OR N. PTCNDADD ***** TAX COLLECTION ADJUSTMENT INPUT ***** PTCMAB Mar 22,01 1:02 PM *ACTION (A,D,M) AD TAX ID NUMBER 123456789 PAY CYCLE _ LAST NAME DOE FIRST NAME JOHN MI: WARRANT DATE 04282000 WARRANT NBR 4567890 ORG CODE 99101010100 OLO CODE 990000 FLAIR ACCT CD 99101000123991000000001000000 *REASON CODE: 03 ORIGINAL CORRECTED RET CODE: NA HA SS GROSS: 0.00 775.27 ADD DATE : 03222001 MED GROSS: 0.00 775.27 ADD ID : CAL EMPE SS TAXES: 0.00 48.06 APRV DATE : EMPE MED TAXES: 0.00 11.24 APRV ID : EMPR SS TAXES: 0.00 48.06 REC SATUS : ADD EMPR MED TAXES: 0.00 11.24 CHANGE IN RETIREMENT PLAN_____________________________________________ ______________________________________________________________________ IS THIS THE RECORD TO BE ADDED - Y/N? Y Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

12. The next screen displays the message “PTCNOBJ RECORD added successfully”. The

record for this warrant has been added to the system and in now ready for approval.

PTCNOBJ RECORD added successfully PTCNDADD ***** TAX COLLECTION ADJUSTMENT INPUT ***** PTCMAB Mar 22,01 1:02 PM *ACTION (A,D,M) AD TAX ID NUMBER _________ PAY CYCLE _ LAST NAME FIRST NAME MI: WARRANT DATE 04282000 WARRANT NBR _______ ORG CODE 99101010100 OLO CODE 990000 FLAIR ACCT CD _____________________________ *REASON CODE: __ ORIGINAL CORRECTED RET CODE: __ SS GROSS: 0.00 0.00 ADD DATE : MED GROSS: 0.00 0.00 ADD ID : CAL EMPE SS TAXES: 0.00 0.00 APRV DATE : EMPE MED TAXES: 0.00 0.00 APRV ID : EMPR SS TAXES: 0.00 0.00 REC SATUS : ADD EMPR MED TAXES: 0.00 CHANGE IN RETIREMENT PLAN_____________________________________________ ______________________________________________________________________ IS THIS THE RECORD TO BE ADDED - Y/N? _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

13. If you have more than one warrant for collection and you input the “M” indicator next to the

warrant numbers (see step 4 above) press Enter YOU MUST PRESS “F3” for the next warrant to be added and displayed for correction. This should be repeated until all warrants listed have been corrected.



C. APPROVAL & INQUIRY OF THE ON-LINE TAX COLLECTIONS: After you have completed the modification of the on-line collections the records will need to be approved. The INQUIRY and APPROVE functions are done using the same screens. Inquiries and approvals can be done by warrant number, TAX ID number or by status.

1. Go to the CANCELLATIONS & ADJUSTMENT – MAIN MENU –

2. In the CODE field input TC, press enter.

PCAQMENU ***** CANCELLATIONS & ADJUSTMENTS ***** PCAMMENU Mar 23,01 - MAIN MENU - 09:14 AM Code | System/Function/Explanation +------+------------------------------------------------+ | MP | MANUAL PAYROLLS | | MS | MISCELLANEOUS ADJUSTMENTS | | NA | NON-RESIDENT ALIEN ADJUSTMENTS | | NC | NON-CASH ADJUSTMENTS | | RT | RETIREMENT ADJUSTMENTS | | SR | SALARY REFUNDS | | TC | TAX COLLECTIONS | | TN | TAX ID ADJUSTMENTS | | TR | TAX REFUNDS | | WC | WARRANT/EFT CANCELLATION | | ? | Help | | . | Terminate | +-------------------------------------------------------+ Code: TC Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

3. In the CODE field input either IW, IT or IS for the type of inquiry you wish to do. Tab to the

necessary field and input the rest of the information. Press enter.

a. IW – INQUIRY / APPROVAL BY WARRANT NUMBER, input IW in the CODE field then tab to the WARRANT NUMBER field and input the warrant number you wish to inquire about. All records will appear in warrant number order.

b. IT – INQUIRY / APPROVAL BY TAX ID NUMBER, input IT in the CODE field then tab

to the TAX ID field, input the employee’s social security number c. IS – INQUIRY / APPROVAL BY STATUS, input IS in the CODE field then tab to the

STATUS field and input the status type you wish to inquire about, ADD for added records, APR for approved or PRO for processed.



PTCQMENU ***** TAX COLLECTIONS ***** PTCMMENU Mar 23,01 10:28 AM Code | Functions +------+------------------------------------------------+ | AD | ADD TAX COLLECTIONS ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY STATUS | | AR | AGENCY REPORT REQUEST | | NR | NON-RETRIEVED RECORDS | | RR | RETRIEVE RECORDS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: IT TAX ID: 123456789 STATUS: ___ OLO: ____ BEG WARRANT DATE: ________ END WARRANT DATE: ________ WARRANT NUMBER: _______ DEST: ________ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

4. The next screen is a listing of the records found that fit the criteria you input for your inquiry. To

display the record input a “D” in the action column, to approve the record input “M” (modify), then press enter. If you wish to display or approve more than one record input a “D” or “M” next to each record, you will then have to press the F3 after each record is complete to display the remaining records.

PTCQIW ***** AGENCY TAX COLLECTION ADJUSTMENT SYSTEM ***** PTCMIW Mar 22,01 1:46 PM REC TAX ID WARRANT WARRANT RET PAY DATE ACTION STAT NUMBER NUMBER ISSUE DT CD CYCLE LAST NAME ADDED ------ ---- --------- ------- -------- --- ----- ------------ -------- M__ APR 123456789 4567890 04282000 HA DOE 03222001 D__ PRO 123456789 0123456 08112000 HA DOE 02102001 Warrant Number: TYPE: O Add Display Modify (PF5=flip)

5. The record displayed will show you the amounts for Social Security and Medicare the system

calculated for each employer and employee. This record is displayed if D is entered.



PTCNOBJ RECORD displayed successfully PTCNDADD ***** TAX COLLECTION ADJUSTMENT INPUT ***** PTCMAB1 Mar 23,01 10:37 AM *ACTION (A,D,M) D_ TAX ID NUMBER 123456789 PAY CYCLE _ LAST NAME DOE FIRST NAME JOHN MI: WARRANT DATE 04282000 WARRANT NBR 4567890 ORG CODE 99101010100 OLO CODE 990000 FLAIR ACCT CD 99100100012399100000001000000 *REASON CODE: 03 CORRECTED RET CODE: ZZ SS GROSS: 1302.68 ADD DATE : 03132001 MED GROSS: 1302.68 ADD ID : EAB EMPE SS TAXES: 80.76 APRV DATE : EMPE MED TAXES: 18.88 APRV ID : EMPR SS TAXES: 80.76 REC SATUS : ADD EMPR MED TAXES: 18.88 CHANGE IN RETIREMENT PLAN_____________________________________________ ______________________________________________________________________ MARK 'Y' TO ACCEPT, 'N' TO REJECT: _ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

6. This screen is displayed when M is entered and the record is available for APPROVAL

Enter changes PTCNDADD ***** TAX COLLECTION ADJUSTMENT INPUT ***** PTCMAB1 Mar 29,01 8:14 AM *ACTION (A,D,M) M_ TAX ID NUMBER 123456789 PAY CYCLE _ LAST NAME DOE FIRST NAME JOHN MI: WARRANT DATE 04282000 WARRANT NBR 4567890 ORG CODE 99101010100 OLO CODE 990000 FLAIR ACCT CD 99101000123991000000001000000 *REASON CODE: 03 CORRECTED RET CODE: OP SS GROSS: 1331.61 ADD DATE : 03282001 MED GROSS: 1331.61 ADD ID : KBH EMPE SS TAXES: 82.55 APRV DATE : EMPE MED TAXES: 19.30 APRV ID : EMPR SS TAXES: 82.55 REC SATUS : ADD EMPR MED TAXES: 19.30 CHANGE IN RETIREMENT PLAN_____________________________________________ ______________________________________________________________________ MARK 'Y' TO APPROVE OR 'N' TO REJECT: Y Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

7. If the record is correct input a “Y” for approval. 8. You will see PTCNOBJ RECORD modified successfully. Also look in the lower right side,

you will see that the record now shows the approval date, the initials of the person that approved it and the record status, APR.



PTCNOBJ RECORD modified successfully PTCNDADD ***** TAX COLLECTION ADJUSTMENT INPUT ***** PTCMAB1 Mar 29,01 8:20 AM *ACTION (A,D,M) M_ TAX ID NUMBER 123456789 PAY CYCLE _ LAST NAME DOE FIRST NAME JOHN MI: WARRANT DATE 04282000 WARRANT NBR 4567890 ORG CODE 99101010100 OLO CODE 990000 FLAIR ACCT CD 99101000123991000000001000000 *REASON CODE: 03 CORRECTED RET CODE: OP SS GROSS: 1331.61 ADD DATE : 03282001 MED GROSS: 1331.61 ADD ID : KBH EMPE SS TAXES: 82.55 APRV DATE : 03292001 EMPE MED TAXES: 19.30 APRV ID : EMQ EMPR SS TAXES: 82.55 REC SATUS : APR EMPR MED TAXES: 19.30 CHANGE IN RETIREMENT PLAN_____________________________________________ ______________________________________________________________________ MARK 'Y' TO APPROVE OR 'N' TO REJECT: Y Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

9. Occasionally, you will find it necessary to revise or delete a previously added record. If the

operator determines that an error occurred during the add process (prior to approval), then the record can be selected and the necessary corrections made. To do this, the operator would inquire on the record adjustment by using one of the three available methods:

a. IW - by warrant number b. IT - by TAX ID number; or

c. IS - by status (records awaiting approval will be in an ADD status).

10. Once a record has been marked “PRO” or “DEL” it cannot be modified. If during the approval process the approver marks the record with an “N”, the record status will then be marked “DEL” for deletion. If you need to collect taxes on that warrant number you will need to wait until the next business day to RE-ADD the information to do an on-line collection.

11. By pressing F3 you can go back one screen at a time, press F4 to return to the PAYROLL

MAIN MENU D. AGENCY REPORT REQUEST

The AR code can be used by the agency to print a report by status type.

Status types are as follows: ADD – for records in Add status APR – for records that have been approved DEL – for records that have been deleted PRO – for records that have been processed



To request a report by status type:

1. Input AR in the code field

2. Input the appropriate status type in the STATUS field

3. Tab to DEST, input the ID number for your local printer

4. Press the enter key. PTCQMENU ***** TAX COLLECTIONS ***** PTCMMENU Mar 23,01 12:47 PM Code | Functions +------+------------------------------------------------+ | AD | ADD TAX COLLECTIONS ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY STATUS | | AR | AGENCY REPORT REQUEST | | NR | NON-RETRIEVED RECORDS | | RR | RETRIEVE RECORDS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: AR TAX ID: _________ STATUS: APR OLO: ____ BEG WARRANT DATE: ________ END WARRANT DATE: ________ WARRANT NUMBER: _______ DEST: T44PAA5 (USE THE ID FOR YOUR LOCAL PRINTER) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

You will receive a printed report for your OLO of all records for the status you requested. You will not see this report on your screen; it is in print form only.

E. NON RETRIEVAL RECORDS

When doing retrieval for a warrant that is outside the 13 month window and the information was not retrieved you will check in NR, “NON-RETRIEVED RECORDS”. NON-RETRIEVED RECORDS is a list of all warrants the system attempted to retrieve but was unsuccessful.



1. To view the NON-RETRIEVED RECORDS - Input NR in CODE field, press enter PTCQMENU ***** TAX COLLECTIONS ***** PTCMMENU Mar 26,01 09:48 AM Code | Functions +------+------------------------------------------------+ | AD | ADD TAX COLLECTIONS ADJUSTMENT | | IW | INQUIRY/APPROVAL BY WARRANT NUMBER | | IT | INQUIRY/APPROVAL BY TAX ID NUMBER | | IS | INQUIRY/APPROVAL BY STATUS | | AR | AGENCY REPORT REQUEST | | NR | NON-RETRIEVED RECORDS | | RR | RETRIEVE RECORDS | | ? | Help | | . | Terminate | +-------------------------------------------------------+ CODE: NR TAX ID: _________ STATUS: ___ OLO: ____ BEG WARRANT DATE: ________ END WARRANT DATE: ________ WARRANT NUMBER: _______ DEST: ________ Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- HELP QUIT RETRN MAIN FLIP

2. You will see a listing of any warrants that could not be retrieved.

PTCQMENU ***** ONLINE ADJUSTMENT ***** PPAMNR Mar 27,01 - NON-RETRIEVABLE SCREEN - 9:27 AM BEGINNING WARRANT ENDING SUBSYSTEM ACTION TAX ID WARRANT DATE NUMBER WARRANT DATE REQUEST FROM ------ --------- ------------ ------- ------------ ------------ __ 123456789 19990129 4567890 TCO *** End of Data *** Modify Purge (PF5=flip)

3. Verify the warrant date, warrant number and TAX ID number. If you determine that TAX ID

is incorrect input a “P” (purge) to delete the record in the ACTION column then press enter.

PTCQMENU ***** ONLINE ADJUSTMENT ***** PPAMNR Mar 27,01 - NON-RETRIEVABLE SCREEN - 9:58 AM BEGINNING WARRANT ENDING SUBSYSTEM ACTION TAX ID WARRANT DATE NUMBER WARRANT DATE REQUEST FROM ------ --------- ------------ ------- ------------ ------------ P_ 123456789 19990129 4567890 TCO *** End of Data *** Modify Purge (PF5=flip)



4. You will be asked to ENTER again to confirm the PURGE request. Press ENTER to confirm purge PPANDNR ***** ONLINE ADJUSTMENT RETRIEVAL REJECT SCREEN ***** PPAMDNR Mar 27,01 10:00 AM BEGINNING ENDING WARRANT SUBSYSTEM TAX-ID WARRANT DATE WARRANT DATE NUMBER REQUEST FROM 261411708 19990129 3126920 TCO Modify Purge (PF5=flip) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

5. You will receive a message telling you that the PURGE was successful.

RECORD purged successfully PPANDNR ***** ONLINE ADJUSTMENT RETRIEVAL REJECT SCREEN ***** PPAMDNR Mar 28,01 8:10 AM BEGINNING ENDING WARRANT SUBSYSTEM TAX-ID WARRANT DATE WARRANT DATE NUMBER REQUEST FROM 123456789 19990129 4567890 TCO Modify Purge (PF5=flip) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

6. You will need to ADD the record again using the correct TAX ID number.

7. If you determine that the warrant date or warrant number is incorrect the input “M” (modify) in the ACTION column, press enter.

PTCQMENU ***** ONLINE ADJUSTMENT ***** PPAMNR Mar 27,01 - NON-RETRIEVABLE SCREEN - 9:27 AM BEGINNING WARRANT ENDING SUBSYSTEM ACTION TAX ID WARRANT DATE NUMBER WARRANT DATE REQUEST FROM ------ --------- ------------ ------- ------------ ------------ M_ 123456789 19990129 4567890 TCO *** End of Data *** Modify Purge (PF5=flip)

8. Make the necessary corrections and press enter.

Enter changes PPANDNR ***** ONLINE ADJUSTMENT RETRIEVAL REJECT SCREEN ***** PPAMDNR Mar 27,01 9:55 AM BEGINNING ENDING WARRANT SUBSYSTEM TAX-ID WARRANT DATE WARRANT DATE NUMBER REQUEST FROM 123456789 19990129 5678901 TCO Modify Purge (PF5=flip) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF



9. You will get a screen that tells you that the record has been modified. RECORD modified successfully PPANDNR ***** ONLINE ADJUSTMENT RETRIEVAL REJECT SCREEN ***** PPAMDNR Mar 27,01 10:27 AM BEGINNING ENDING WARRANT SUBSYSTEM TAX-ID WARRANT DATE WARRANT DATE NUMBER REQUEST FROM 123456789 19990129 5678901 TCO Modify Purge (PF5=flip) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- CONFM HELP QUIT RETRN MAIN FLIP PREF

10. The system will attempt retrieval again overnight. Please check again the next morning to see if your record is available.

TAXATION/RECONCILIATION TAX REFUNDS

REVISED: DECEMBER, 2012 VOLUME VI, SECTION 1 PAGE 1 OF 2

TAX REFUNDS


A request for a Social Security, Medicare, and/or Withholding tax refund may be made by agency or BOSP personnel after it has been determined that an employee has had payroll taxes deducted from a salary payment in error. The error may result from the employee being a nonresident alien (NRA), a full/part time student, a rehired retiree, etc. Also, BOSP may receive notification from the IRS that an employee requested and received a refund of social security and/or Medicare taxes (employee portion only) and BOSP is instructed to refund the employer-matching amount to the agency. In this situation, BOSP will review the notice, confirm that a refund is warranted, and respond to the IRS notice.

B. TIME LIMITATION – WITHHOLDING TAX

You may make an adjustment to correct income tax withholding errors only for payments made during the same calendar year. This is because the employee uses the amount shown on the Form W-2 as a credit when filing his or her income tax return (Form 1040, etc.). Over-withholding discovered during the year must be repaid by December 31 of that year, even though Form 941 for the quarter is not due until January 31 of the following year. Note: Salary overpayments repaid by the employee and received by the agency in the same year must be processed by the agency before the annual printing of Form W-2 in January in order for withholding tax to be restored to the agency. Adjustments approved before the January 4, 2013 processing deadline will be included in the original W-2. Tax year 2012 adjustments processed after W-2 printing begins are prior year adjustments and will not be included in the original Form W-2. Prior year income tax withholding cannot be adjusted unless it is to correct an administrative error. As described by the IRS, an administrative error occurs if the amount entered on the Form 941 is not the amount actually withheld. For example, if the total income tax actually withheld was incorrectly reported on Form 941 due to a mathematical or transposition error, this would be an administrative error. The administrative error adjustment corrects the amount reported on Form 941 to agree with the amount actually withheld from employees.

C. TIME LIMITATION – SOCIAL SECURITY AND MEDICARE TAX Any claim an employer makes for a credit or refund of overpaid social security or Medicare taxes must be filed within three years of the date the return (Form 941) was filed containing the overpayment or within two years of the date of the overpayment, whichever is later. Forms 941 filed for any quarter within a calendar year are considered filed as of April 15 of the following year, and taxes paid with such forms are considered paid as of the same date.

TAXATION/RECONCILIATION TAX REFUNDS


Effective December 31, 2012, claims for calendar year 2009 social security and Medicare tax refunds will not be approved as that year is closed with the IRS for our tax filings. Claims may be approved for years 2010, 2011, 2012, and 2013. When a request for refund of social security and/or Medicare taxes is received for an employee due to an incorrect retirement code, BOSP will verify the employee’s last payment detail information. If the employee is still being paid using the incorrect retirement code, BOSP may elect to hold the refund request until the employee’s retirement code is corrected.

D. PROCEDURES

Requests for tax refunds should be sent to the BOSP Taxation/Reconciliation Section. Requests must be in writing and include an explanation for the refund and sufficient documentation to process the refund. Requests for social security and Medicare tax refunds must include Form DFS-A3-1932. Requests for withholding tax refunds must also include copies of supporting documentation, i.e., Form W-4, Nonresident Alien paperwork, etc. Tax refund approvals will be based on the documentation received and IRS/SSA guidelines.

http://www.myfloridacfo.com/Division/AA/Forms/DFS-A3-1932.pdf

TAXATION/RECONCILIATION TAX COLLECTIONS

_______________________________________________________________________________ REVISED: DECEMBER, 2010 VOLUME VI, SECTION 2 PAGE 1 OF 1

TAX COLLECTIONS A. GENERAL INFORMATION

From time to time it may be necessary to collect underpaid payroll taxes (i.e., social security, Medicare and withholding tax) from an employee. Underpayment of taxes typically stems from manual payrolls, non-cash fringe benefits, and incorrect use of the retirement codes. Examples include the expiration of nonresident alien treaty benefits, student workers, and rehired retirees. BOSP may also receive notification from the IRS that an employee has improperly claimed an exemption from social security and/or Medicare tax and BOSP is instructed to collect the amounts due.

When an employee no longer qualifies for exemption from payroll taxes, and you withheld no income, social security, or Medicare taxes or less than the correct amount from an employee’s wages, you can make it up from later pay to that employee using the On-Line Tax Collection System. If the employee is no longer employed with the agency, the employee’s share of payroll taxes will be collected from the agency. It is the agency’s responsibility to take the necessary steps to ensure proper taxes are withheld. Reimbursement is a matter of settlement between you and the employee.

B. PROCEDURES

The On-Line FICA Tax Collection System provides agencies the ability to collect employer and employee social security and Medicare tax underpayments, correct employee earnings records, and transfer collected taxes to the appropriate Chief Financial Officer clearing trust account. See the On-Line FICA Tax Collection procedures in Volume V, Section 9 for specific details.

If a collection is needed for current year Withholding Tax, the agency should send a letter of request to BOSP Taxation/Reconciliation Section outlining the reason for the collection along with copies of the necessary documentation, i.e., Form W-4, Nonresident Alien paperwork, etc. Withholding Tax collections must be recovered from an employee on or before the last day of the calendar year.

TAXATION/RECONCILIATION FRINGE BENEFITS

_______________________________________________________________________________________________________________________ REVISED: DECEMBER, 2013 VOLUME VI, SECTION 3 PAGE 1 OF 45

FRINGE BENEFITS This section provides an explanation of several types of fringe benefits a state employee may be authorized to receive beyond cash wages and whether these benefits are classified as taxable wages under the Internal Revenue Code. The following types of compensation are discussed.

A. ACCOUNTABLE PLAN B. SPECIAL ACCOUNTING PERIOD C. AWARDS, PRIZES, AND GIFTS D. EDUCATION ASSISTANCE/TUITION WAIVERS E. EMPLOYER PROVIDED CLOTHING F. EMPLOYER PURCHASED RETIREMENT SERVICE CREDITS G. MOVING EXPENSES H. PERSONAL USE OF STATE-PROVIDED VEHICLES I. PERSONAL USE OF STATE AIRCRAFT J. TRAVEL EXPENSE REIMBURESMENTS

Unless specifically excluded by law, employee fringe benefits are taxable and must be reported on Form W-2. Taxable non-cash fringe benefits (including personal use of employer provided motor vehicles) may be treated as being paid on a pay period, quarter, semi-annual, annual, or other basis. However, the benefits must be treated as paid no less frequently than annually. The State of Florida uses a special accounting period for vehicle fringe benefits, which is discussed later in this section. Agencies may treat the taxable value of a single non-cash fringe benefit as paid on one or more dates in the same calendar year, even if the employee receives the entire benefit at one time. For example, if an employee receives a non-cash fringe benefit valued at $1,000 in one pay period during 2012; you may treat it as made in four pay periods of $250 each in 2012. The deadlines for submitting taxable fringe benefits the Bureau of State Payrolls depends upon the method of submission and the manner in which taxes are collected. For employees that receive taxable fringe benefits and terminate employment, careful coordination of the final salary payment is necessary. Every effort must be made to avoid a situation in which the terminated employee owes the State money for unpaid social security and Medicare taxes. A. ACCOUNTABLE PLAN

The State of Florida provides some benefits under the IRS Accountable Plan rules. Generally, reimbursements and benefits paid under an “accountable plan” are excluded from income and are not subject to federal income tax withholding or social security, or Medicare taxes. Amounts paid under a “non-accountable plan” must be included on the employee’s Form W-2 and are subject to employment taxes.



1. Requirements

To be considered an “accountable plan” a reimbursement or other employee expense allowance arrangement must comply with the three following conditions:

• Business Connection – Advances, allowances, or reimbursements have a business

connection only if the employee’s expenses are incurred in connection with the performance of services as an employee. Such expenses include transportation, meals, lodging, phone calls, tips, laundry, and taxi fares incurred while away from home overnight on business. They do not include personal expenses. Payments made under the plan must be for work-related expenses that would be deductible by the employee.

• Substantiation - Employees must substantiate, within a reasonable period of time, the amount, time, use, and business purpose of the allowance or expense payment. In lieu of substantiation of actual expenses, employers can use one of the IRS-approved “deemed” substantiation methods, such as per diems. See 4. Per Diem and Car Allowances below.

• Employee business expense reports must be substantiated so that the employer is able to identify the specific nature of the expense and conclude that it is attributable to the employer's business. For example, for hotel expenses, an employee cannot merely provide credit card records that show a total amount paid for the hotel stay, the expense report must also include a copy of the itemized hotel bill.

• Returning Excess Amounts – In general, amounts paid by the employer that exceeds amounts spent by the employee must be returned to the employer within a reasonable period of time. There are exceptions for situations where a per diem or mileage allowance exceeds actual expenses.

2. Safe-Harbor.

The IRS provides two safe-harbor methods for requiring substantiation and the return of excess amounts within a reasonable period of time.

• Fixed date method – IRS will treat as timely: (1) advance payments made no more

than 30 days before an employee incurs business expenses, (2) expenses that are substantiated within 60 days after they are incurred or paid, and, (3) excess payments that are returned to the employer within 120 days after being incurred or paid.

• Periodic statement method – If an employer issues periodic statements to employees at least quarterly regarding unsubstantiated expenses or unreturned excess payments, the timeliness requirements will be satisfied if employees substantiate the expenses and refund any excess within 120 days of the statement.

3. Continuing or Permanent Travel Advances Reimbursement plans that provide the employee a fixed advance and then reimbursement

after each trip for whatever is spent, so that the continuing advances remains fixed, are generally non-accountable plans since they do not provide amounts reasonably calculated to match anticipated expenses or do not require the return of excess amounts.



Advances that exceed the time periods, or are not substantiated, or the excess not returned, become taxable income to the employee, subject to withholding, social security, and Medicare taxes. Accountable Plans that provide advances to the employee are discouraged.

4. Per Diem and Car Allowances

A per diem or car allowance is a payment under a reimbursement plan or other expense allowance arrangement that:

• Is paid or incurred by the employee for lodging, meal and/or incidental expenses for travel away from home;

• Is reasonably calculated not to exceed the amount of expenses or anticipated expenses; and

• Is paid at the applicable federal per diem rate, a flat rate or stated schedule, or other schedule or rate specified by the IRS.

If an employer’s reimbursement plan fails to meet any single requirement above, it is a non-accountable plan and payments made under the plan are subject to employment taxes. However, if the employer has an Accountable Plan and one employee fails to substantiate his or her expenses, the plan does not become a non-accountable plan for all other employees.

BOSP will review Accountable Plan documents for compliance with IRS regulations. Payments made under approved plans may be processed through the Bureau of Auditing using the standard expense voucher. Receipts and supporting documents and Form DFS-A3-1929 are to be attached to the voucher. Instructions are provided on the back of the form.

B. SPECIAL ACCOUNTING PERIOD The State of Florida utilizes the special accounting period for certain non-cash fringe benefits, including vehicle fringe benefits. The special accounting period allows the state to compute the value of the benefits provided during the period beginning November 1 of the prior year and ending October 31 of the current calendar year. This gives the employer additional time to value non-cash fringe benefits. The value of benefits actually provided in the last two months of a previous calendar year is included with the value of the benefits provided in the first ten months of the current calendar year. Social security and Medicare taxes are calculated at the same percentage and as the current year’s wages. The following restrictions apply.

• The rule applies only to non-cash fringes provided during November and December, not all benefits the employer treats as paid during those two months.

• While the employer does not have to formally elect to use the special accounting rule, it must notify employees of its decision during the period beginning with the employee’s last paycheck of the calendar year and ending with the employee’s receipt of Form W-2 for that year.

• The employer can choose to use the special accounting rule for some benefits and not others, but if the rule is used for one benefit, it must be used for all employees receiving that benefit.




• The employer can use different ending dates during November and December for each benefit.

• An employee can use the special accounting rule on his or her personal tax return only if the employer uses it, and must use the rule if the employer uses it.

• The special accounting rule may not be used if the non-cash fringe benefit is personal property normally held for investment or real property.

• The rule also cannot be used to value such benefits as reimbursed moving expenses or group-term life insurance.

If an employer is using the special accounting rule to value non-cash fringes, benefits considered provided in the following year are also considered provided in that year for purposes of any special valuation rules the employer is using to value benefits (e.g., annual lease method, vehicle cents-per-mile method).

The State Chief Financial Officer informs current state employees of the special accounting period on the employee Annual Earnings and Benefits Statements. These statements are provided to employees annually on the FLAIR Employee Information Center. Agencies are required to inform new employees within 30 days after the date that the employer first provides a vehicle to an employee.

C. AWARDS, PRIZES, AND GIFTS

Generally, awards and prizes provided to employees for outstanding achievement, money-savings suggestions, etc., are included in the employees’ income and are subject to federal income tax withholding, and social security and Medicare taxes. There are exceptions for noncash length-of-service awards, retirement, and de minimis awards and prizes that comply with several restrictions.

1. Nontaxable Awards, Prizes, and Gifts

Length-of-service awards and de minimis fringe benefit awards that meet certain requirements may be excludable from income. Any other awards, such as recognition awards, are taxable. a. Length-of-Service Awards

• General Requirements – To qualify for exclusion from income, a length-of-service award must be an award of “tangible personal property,” which does not include cash or cash equivalents, stocks, bonds, vacations, meals, lodging or tickets to theater or sporting events. Also, the award must be presented in a “meaningful presentation.” Finally, the award must not be disguised compensation.

• Specific Requirements – To qualify as nontaxable a length-of-service award must not be presented for less than five years on the job, and, must not have been awarded to the same employee within the last four years.



b. Retirement Awards

An award presented upon the occasion of an employee’s retirement is a length-of-service award subject to the IRS employee achievement award rules. However, under appropriate circumstances, a traditional retirement award will be excludable from income as a de minimis fringe benefit.

Example: An employer provides a gold watch to each employee who completes 25 years of service with the employer. The value of the gold watch is excluded from gross income as a de minimis fringe benefit. However, if the employer provides a gold watch to an employee who has not completed lengthy service with the employer or on an occasion other than retirement, the value of the watch is not excludable from gross income under IRC 132(e); Reg. 1.132-1, 1.132-6.

c. De Minimis Awards and Prizes

Certain property or services of small value may be provided to employees without including the value in the employees’ income if the following conditions are met:

• The value of the benefit is so small that accounting for it would be unreasonable or impractical.

• The employer must take into account the frequency with which it provides the benefit to all its employees in making this determination.

Examples of nontaxable de minimis benefits:

• Certificates, pins, and other tokens of recognition, having nominal value. • Coffee and donuts provided to employees. • Traditional holiday gifts (e.g., turkeys, candy) with a small value (no cash or

cash equivalents) • Flowers, fruit, books, or similar property provided to employees under special

circumstances (e.g., on account of illness, or family crisis). • Occasional tickets for entertainment or sporting events. • Transitional awards that are given upon retirement, such as gold watches for 25

years of service, are excludible even though they are high value.

No specific dollar maximum – The IRS has never set a specific dollar maximum on the value of a de minimis fringe benefit before it becomes taxable. In an internal memorandum, the IRS did state that a non-cash award with a fair market value of $100 would not qualify as a de minimis fringe benefit because an award of that size was not so small the employer would have difficulty accounting for it. This does not mean that all non-cash awards or fringes with a value less than $100 automatically qualify as de minimis.

2. Taxable Awards, Prizes, and Gifts

As noted above, certain noncash length-of-service, retirement, and de minimis fringe benefits are excludable from the employee’s income. Generally, noncash awards, prizes,



and gifts provided to employees are included in the employees’ income. Cash and cash equivalent awards are always taxable.

a. Cash and Cash Equivalents

Cash equivalent awards, such as a gift certificate or charge or credit card, are generally taxable. Gift certificates and cards have a “readily ascertainable” value that can easily be accounted for. Gift certificates and gift cards generally do not qualify as de minimis fringes since they are considered cash equivalents. IRS POSITION – The IRS reinforced its stance in this area in 2004 when it ruled that a holiday gift coupon with a face value of $35 that was redeemable for merchandise at several local grocery stores was not a de minimis fringe benefit, even though the coupons could only be used once and the unused portion was forfeited. The employer distributed the coupons after it changed its prior holiday gift policy of distributing hams, turkeys, and gift baskets, but the IRS said that a cash equivalent, like a gift card, is not excludable from income even though the property or service bought with the card might be excludable as a de minimis fringe. The cards have a “readily ascertainable” value that can be easily accounted for.

b. Taxable Fringe Benefits:

• Any cash award, no matter how little. • Cash equivalent, such as a gift certificate or charge card or credit card, even if

the same property or service acquired (if provided in kind) is excludable. • Savings bonds. • Season tickets to sporting or theatrical events. • An individual membership in a private country club or athletic facility,

regardless of the frequency with which the employee uses the facility. • Awards having a fair market value of $100 do not qualify as de minimis

fringes. 3. Satisfactory Service Awards (§110.1245, F.S.)

Pursuant to §110.1245, F.S, each department head is authorized to incur expenditures to award suitable framed certificates, pins, and other tokens of recognition to retiring state employees, state employees who demonstrate satisfactory service to the agency or state, and appointed members of a state board or commission whose service to the state has been satisfactory. Such awards may not cost in excess of $100 plus applicable taxes. a. Nontaxable Satisfactory Service Awards

• Noncash awards such as framed certificates, pins and tokens-of-recognition. • Noncash awards to retiring employees that meet the exclusion requirements for

length-of-service awards or de minimis fringe benefits.



b. Taxable Service Awards

• Cash or cash equivalent awards such as a gift certificate, phone card, charge or credit card.

• Noncash awards provided to employees for outstanding achievement, money saving suggestions, etc. are generally included in the employee’s income.

4. Reporting Taxable Awards

The taxable value of awards and prizes must be reported to BOSP using the On-Line Non-Cash Adjustment System. Refer to Payroll Preparation Manual, Volume V, Section 7. Taxable non-cash awards are subject to gross-up and the payment of all income tax withholding and social security and Medicare taxes by the agency.

D. EDUCATION ASSISTANCE/TUITION WAIVERS Employer provided education assistance may be excludable from the employee’s income if the education is provided for job related education under an accountable plan, or the education is non job-related and meets the IRS tests for a deductible business expense under IRC §127 Education Assistance Program (EAP). 1. Job-Related Education (IRC §132)

Employer provided education assistance is excludable from income when such payments qualify under IRC §132 as working condition fringe benefit. The education assistance, even amounts in excess of $5,250, will be considered a working condition fringe benefit when the education is job-related and the amount paid would have been deductible by the employee had the employee paid for it. As provided by IRC §132(d) and IRS Reg. §1.162-5, the following conditions must be met:

• The courses must not be necessary to meet the minimum education requirements of

the current job. • The courses are not taken to qualify the employee for a promotion or transfer to a

different type of work. • The education must be related to the employee’s current job and must help

maintain or improve the knowledge and skills required for that job (e.g., refresher or update courses). If the requirements change while the employee is working, employer-paid education designed to meet them is a working condition fringe benefit.

If these requirements are not met, tuition reimbursements must be included in employees’ gross income and are subject to social security and Medicare taxes.



2. Non-Job-Related Education (IRC §127)

Employer education assistance provided through a program meeting the requirements of IRC §127 IRC is excludable from income up to $5,250 per year for tuition, fees, books, supplies, and equipment. The exclusion does not apply to supplies, tools, or equipment that may be retained by the employee after completion of the course of instruction, or meals, lodging or transportation. The term “education assistance” also does not include any course or other education involving sports, games, or hobbies unless the education has a reasonable relationship to your business, or is required as part of a degree program. An education assistance program is a separate written plan that provides education assistance only to your employees. The program qualifies only if all of the following tests are met:

• The program benefits employees who qualify under rules that do not favor highly compensated employees.

• The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of education assistance.

• You give reasonable notice of the program to eligible employees.

3. Taxable Education Assistance

Each agency providing education assistance to its employees must determine whether the assistance is excludable from gross income. Education not qualifying for income exclusion must be reported to the Bureau of State Payrolls for federal reporting and taxation purposes. Taxable values will be included with the employee's earnings through the employee record adjustment process. This process collects the social security and Medicare taxes on the next regular payroll after the employee record update is entered, or from the agency FLAIR account, but does not collect income taxes. Employees should be notified of tax liabilities during the eligibility for enrollment approval process and, where applicable, provide employees an opportunity to request a tax exemption for job-related education. Agencies should notify employees having taxable education assistance of this additional tax liability so that they may adjust their Form W-4, Employee's Withholding Allowance Certificate, as needed. Documentation supporting courses determined to be tax exempt shall be retained by the agency. The final arbiter as to the tax exclusion is the IRS.

4. Reporting Taxable Education Assistance

Employing agencies must report taxable education assistance to BOSP using the On-Line Non-Cash Adjustments System (Earning Code 9103). Instructions and submission deadlines for the on-line system are provided in Volume V, Section 7 of the Payroll Preparation Manual. When entering taxable tuition values using the On-Line Non-Cash Adjustment System, agencies should use the following dates for the "Benefit End Date" field. Only taxable education assistance values are to be reported to BOSP.



TERM BENEFIT END DATE Spring 03/31/YEAR Summer 06/30/YEAR Fall 09/30/YEAR

Taxable values must be reported in the current calendar year and cannot be carried over into the next calendar year. Employing agencies are encouraged to report these taxable values as soon as possible. If the employee is currently employed, the agency may report the value of the taxable tuition assistance over more than one pay period to distribute the collection of social security and Medicare taxes. Agencies collecting taxes through the payroll process in December should exercise care to ensure that the values are entered and approved prior to processing the last payroll of the year. Prior to entering taxable education assistance value into the On-line Cancellation and Adjustment System, agencies should verify that the employee is still employed by the agency. To collect the taxes on payrolls, the agency must fill in the “Empee Pay Cycle” field on the on-line non-cash adjustment. Agencies having taxable education assistance for employees no longer on the payroll must report those taxable values and pay the employer and employee FICA taxes. Employee taxes paid by the employer are considered additional income to the employee unless collected from the employee during the calendar year. To record this additional income the agency should enter a “Y” in the “Gross Up (Y/N)” field on the on-line non-cash adjustment.

Non-taxable values are not reportable to BOSP. Documentation supporting non-taxable education assistance should be retained by the agency.

5. State of Florida Tuition Waiver Program

Agencies may use the following State of Florida education assistance plan document and procedures for legislative approved tuition fee waivers. In order to provide a tax-exempt benefit, state agencies must abide by the written plan document. The document includes eligibility requirements, benefit provisions, and limitations that conform with current statutes, appropriations proviso language, and general state employment policies relevant to this program. If an agency elects not to administer the program pursuant to the written plan document, or fails to communicate the provisions of the qualified program to all eligible employees, waivers of tuition and fees could be subject to federal income, social security, and Medicare taxes.

TUITION & FEE WAIVERS FOR STATE EMPLOYEES The 2002 Legislature created Section 1009.265, F.S., which provides that, subject to approval by the employer, state universities and community colleges shall grant state employees tuition and fee waivers of up to six credit hours per term, for courses taken on a space-available basis. For purposes of this Section, employees of the state include employees of the executive, legislative, and judicial branches of state government, except for persons employed by a state university.



Comptroller’s Memorandum No. 6 (2002-2003), Tuition & Fee Waivers for State Employees, provides a written plan document that allows the State of Florida to offer state employees tuition and fee waivers on a tax-exempt basis, pursuant to IRC Section 127. This memorandum and plan document may be found on the Chief Financial Officer’s website at http://www.myfloridacfo.com/aadir/cm0/cm020306.htm. The plan document is displayed below:

State of Florida Employee Educational Assistance Program

WHEREAS, Section 1009.265(1), Florida Statutes (2002) provides:

As a benefit to the employer and employees of the state, subject to approval by an employee’s agency head or the equivalent, each state university and community college shall waive tuition and fees for state employees to enroll for up to 6 credit hours of courses per term on a space-available basis;

WHEREAS the State of Florida, as employer, in recognition of the dedicated public service of its employees, desires to assure its employees the maximum opportunity to receive the fringe benefit of this statutory tuition and fee waiver program without incurring additional income tax liability; and WHEREAS pursuant to 26 U.S.C., 127 (Internal Revenue Code, Section 127), the State of Florida may provide tax free educational assistance to its employees under a qualified educational assistance plan; THEREFORE the State of Florida has adopted this State of Florida Employee Educational Assistance Program (the Program) for the exclusive benefit of employees of the executive, legislative and judicial branches of State government in accordance with the terms and conditions set forth below. Section 1. Educational Assistance Benefits

1.1 Eligible participants shall receive waivers that cover the cost of tuition and

applicable fees.

1.2 Waivers may cover undergraduate or graduate courses.

1.3 Courses need not be work related.

1.4 Courses may be taken at a state university or community college.

1.5 Pursuant to Section 1009.26(4), F.S., persons paying full fees and state employees taking courses on a space-available basis shall have priority over those persons whose fees are waived in all cases where classroom spaces are limited.

http://www.myfloridacfo.com/aadir/cm0/cm020306.htm



Section 2. Program Eligibility

In order to be eligible for participation in the Program, an individual must be currently employed by the State of Florida in a budgeted authorized position of the executive, legislative, or judicial branch. An individual compensated exclusively through Other Personal Services funds is not entitled to receive State fringe benefits and is not eligible to participate in the Program.

Pursuant to proviso language in the General Appropriations Act,

individuals must be employed full time (I.E., 1.0 full-time equivalent).

Individuals who are on an approved educational leave, with or without pay, may participate in the Program.

No individual who is a currently employed full-time employee of the State

of Florida occupying a budgeted authorized position in state government shall be deemed ineligible for participation in the Program because his or her position is included within any existing collective bargaining unit.

A participant who resigns, terminates, or otherwise loses eligibility during

an academic term will remain eligible for the remainder of such academic term.

Section 3. Approval for Participation

Pursuant to Section 1009.265(1), F.S., the head of each executive branch agency and the equivalent executive level administrative functionary within the legislative and judicial branches, must approve participation of eligible individuals within their respective employment.

The Chief Financial Officer will maintain an Employment Verification Database for use in verifying the employment status individuals applying to enroll in courses. Approval for participation in the Program does not constitute a guarantee of enrollment in any particular course offering. Whether an approved Program Participant achieves enrollment in any desired course offering is subject to the determination of the enrolling institution that space is available in that course offering and that the Program Participant has fulfilled all necessary curricular prerequisites for the offering in question.

Section 4. Educational Assistance Limitations The maximum educational assistance available to any eligible employee under the Program is expressly limited to 6 credit hours per term (18 credit hours per Plan Year). For purposes of this section, the Plan Year is calculated on a calendar year basis, i.e., January 1 – December 31.



No assistance is available under the Program for the cost of application, books, supplies, equipment, or any other type of educational materials or local institutional fee associated with credit hours taken under the Program. Courses involving sports, games or hobbies are not available for tax-free treatment under this Program, unless such a course is required as part of a degree program. Each state university and community college is responsible for establishing the criteria by which courses are deemed eligible for “space-available” status.

Section 5. Valuation of Tuition and Fee Waivers

5.1 For purposes of the Program, each credit hour taken by an eligible employee under the statutory tuition waiver will be valued at the hourly rate charged by the enrolling institution for Florida residents or non-residents, as applicable, during the Plan Year.

5.2 Each state university and community college shall notify the program

participants of applicable credit hour rates and fees, as needed to monitor the dollar value of waivers received during the Plan Year.

Section 6. Other Exclusions and Limitations

6.1 Pursuant to 26 U.S.C. 127, no more than $5,250 in educational assistance provided per Plan Year under the Program qualifies for tax-free treatment. Any educational assistance provided to a participant under the Program which is valued in excess of $5,250 will be reported to the Internal Revenue Service as income received by the participant.

6.2 No eligible employee may receive monetary or other compensation in lieu

of participation in the Plan. Section 7. Miscellaneous

7.1 It is the sole responsibility of each approved Program participant to register and enroll, on a space-available basis, at the enrolling institution where the participant desires to take one or more courses for credit, subject to the limitations of the program. No assistance with matriculation or enrollment will be provided to a participant by his or her employer.

7.2 The educational assistance provided under this Program is in addition to

any other non-work related educational assistance that individual agencies may be providing in the form of tuition reimbursement, vouchers, fellowships, etc., none of which constitute a part of this Program.

7.3 Participation in this Program shall not be deemed to give any participant

the right to be retained in the service of the state or to interfere with the



right of the employing agency to terminate employment at any time, regardless of the effect such termination has on continued participation.

Section 8. Record-Keeping and Audit Control

8.1 As with all other non-cash fringe benefits, each employing agency is responsible for keeping accurate records of all educational assistance provided to employees, including waivers granted under this program.

8.2 The employing agency is responsible for determining when employees

have received any taxable educational assistance during a Plan Year and notifying them of their respective tax liabilities. Agency responsibilities in connection with taxable educational assistance benefits will be as specified in Volume VI, Section 3, Part D. Fringe Benefits, of the State Payroll Preparation Manual.

Section 9. Notice to Employees

9.1 The employing agency is responsible for informing its employees concerning the provisions of the State of Florida Employee Educational Assistance Program. Each agency is encouraged to provide each of its employees with a copy of the Program and to post a copy of the Program in areas where agency notices to employees are customarily posted.

9.2 A copy of the State of Florida Employee Educational Assistance Program

shall be posted on the Chief Financial Officer’s website and on any other Relevant website maintained by the State of Florida to provide employment related information to State Employees.

Created: November 8, 2002

For additional information see: § 1009.265, F.S.; http://www.myfloridacfo.com/Division/AA/Memos/cfo/2000s/cm020306_attachment.htm; IRS Reg. §1.127-2, Qualified Educational Assistance Program; and, IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits (www.irs.gov).

E. EMPLOYER PROVIDED CLOTHING

The State of Florida's policy is to furnish uniforms, clothing, laundry service and safety footwear as perquisites to state officers and employees only in those specific instances where it is determined that the furnishing of such items is in the best interest of the State due to the exceptional or unique requirements of the position. DMS has established procedures for agencies to follow in developing a plan to be approved by DMS for the furnishing of perquisites to state officers or employees. See Rule 60L-32.004, F.A.C., website https://www.flrules.org/gateway/ChapterHome.asp?Chapter=60L-32.

http://www.myfloridacfo.com/Division/AA/Memos/cfo/2000s/cm020306_attachment.htm

www.irs.gov

https://www.flrules.org/gateway/ChapterHome.asp?Chapter=60L-32



1. Items Issued to Employee

If a uniform is required by the employer for safety, security, or health purposes and is not suitable for everyday wear, the issuance to the employee of the uniform, or the purchase of the uniform by the agency, is a non-reportable and nontaxable event for federal employment tax purposes. Examples of these type items are safety equipment, special footwear, protective clothing, etc. These items may be processed directly through the Bureau of Auditing. Reference Guide for State Expenditures, Perquisites at http://www.myfloridacfo.com/Division/AA/Manuals/Auditing/Reference_Guide_For_State_Expenditures.pdf

2. Payments Under Accountable Plan Rules

Providing allowances, advances or reimbursements for the purchase, maintenance or replacement of uniforms and tools are reportable and taxable events for federal employment tax purposes unless the employer maintains an Accountable Plan. Refer to the beginning of this section for an explanation of an “Accountable Plan.”

Expense accounting by the employee is required to have sufficient detail to identify the specific nature of each expense and therefore conclude that the expense is attributable to the agency’s business activities. Expenses are not to be aggregated into broad categories such as clothing. Written statements substantiating expenses in vague non-descriptive terms such as cleaning or shoes will not be accepted. The following information must be provided and substantiated in order to make a reimbursement under an Accountable Plan:

a. Date expense incurred; b. Amount of each separate expense item; c. Specific description of each separate expense item; d. Business reason or business benefit gained.

The following examples meet the substantiation requirements:

a. Receipt dated June 15, 2011, in the amount of $87.00 describing one pair lace up high top safety boot. A narrative is to be written on the receipt to meet the requirement of business purpose, such as, "field boot-firefighter."

b. Receipt dated July 3, 2011, in the amount of $15.00 describing, "three uniform

shirts and 3 uniform pants, cleaning-State Trooper." c. Receipt dated April 30, 2011, in the amount of $27.00 describing "3/4-inch steel

ratchet, tool-airplane mechanic." Form DFS-A3-1929, Accountable Plan Check-Off, should be completed and submitted

with the voucher and supporting documents for Accountable Plan payments to employees for reimbursements, advances, and allowances for footwear, clothing, and tools.





3. Payments Under Non-Accountable Plan

Allowances, advances, or reimbursements for the purchase, maintenance, or replacement of uniforms and tools are reportable and taxable events for federal employment tax purposes unless paid under the Accountable Plan Rules. These taxable payments should be submitted to BOSP using the People First System or via the On Demand System. The procedures for the On Demand System are found in Volume IV, Section 11 of the Payroll Preparation Manual.

F. EMPLOYER-PURCHASED RETIREMENT SERVICE CREDIT

The Florida Retirement System (FRS) is a defined benefit plan qualified under 26 U.S.C. Section 401(a). Since 1975 the FRS has been a noncontributory plan. The FRS provides that eligible members may purchase extra retirement credits for in state and out-of-state public employment and other types of eligible employment (F.S. Sections 121.1115 and 121.1122).

1. Employee Purchased Retirement Service Credit

The purchase of retirement service credits by an employee is not a taxable event and is not reportable to BOSP or the Internal Revenue Service.

2. Employer Purchased Retirement Service Credit

The employing agency may purchase an eligible employee’s retirement service credit subject to agency head approval and budget authority. The payment to the FRS for the purchase of retirement service credit by an employing agency is considered gross income to the employee in the year of purchase and is subject to federal withholding and FICA taxes.

3. Reporting Employer Purchased Retirement Service Credit

Agencies providing this non-cash benefit must report the taxable value for tax reporting and remitting to the Internal Revenue Service. The taxable value includes the amount paid by the agency to the FRS for the service credit plus gross-up for the employee withholding and FICA taxes paid by the agency. Earnings Code 9142 has been assigned for this non-cash fringe benefit. Taxable values should be reported to the BOSP utilizing the On-Line on-Cash Adjustment System, Earning Code 9142. This system is accessed through the Payroll Main Menu (PYRL); refer to Volume V, Section 7 of the Payroll Preparation Manual. This section of the manual provides instructions on how to add and approve selected non-cash adjustments. The agency’s FLAIR account code is required for the gross-up and payment of employment taxes.

G. MOVING EXPENSES

Prior to incurring or allowing an employee to incur moving expenses agencies should review the requirements for payment under the Florida Statutes and the respective personnel rules.

http://myfloridalegal.com/ago.nsf/Opinions/BE76EA719560C47185256587006922D5



Payments of moving expenses must also comply with the Bureau of Auditing, Reference Guide for State Expenditures at http://www.myfloridacfo.com/Division/AA/Manuals/Auditing/Reference_Guide_For_State_Expenditures.pdf. Attorney General Opinion prescribes the conditions that allow an agency head to approve the payment of travel expenses related to a move. See AGO 81-34, (http://myfloridalegal.com/ago.nsf/Opinions/BE76EA719560C47185256587006922D5).

Section 216.262(1)(f), F.S., requires the approval of DMS, unless delegated to the agency head for perquisites furnished by an executive branch state agency. DMS has delegated to the agency heads, or their designee, the approval of the payment of moving expenses.

Moving expenses for entities of the Judicial Branch as defined in §216.011(1)(r), F.S., are governed by Section 10, of the Florida State Courts System Personnel Regulations Manual. The Chief Justice must approve perquisites furnished by the judicial branch.

1. General

The Omnibus Budget Reconciliation Act of 1993 made qualified moving expenses treated as fringe benefits. Since 1994, employer payments for qualified moving expenses have been excluded from income as tax code §132 fringe benefits. However, the types of expenses that may be paid without being counted as income are limited to the costs of moving household goods and travel to the new location. Payments related to moving an employee that do not satisfy the definition of “qualified moving expenses” are not §132 benefits and must be included as taxable income to the employee.

2. Accountable Plan

The accountable plan rules apply to qualified moving expenses. This means that the move must be business-related, the expenses must be substantiated, and any excess payments advanced by the employer must be returned to the employer within a reasonable period of time. If the employer pays a lump sum intended to cover moving costs, does not require substantiation of expenses, and does not require the return of unspent sums, the moving expenses plan is not an accountable one. In that case the entire lump sum would be included in income, reportable on Form W-2, and subject to employment taxes.

3. Qualified Moving Expenses Qualified moving expenses include only the reasonable costs of:

• The transporting of household goods and personal effects from the employee’s former residence to the new residence.

• The reasonable costs of travel and lodging from the old location to the new one (without dollar limits); and

• The transporting of goods and personal items, travel, and lodging for other members of the household who lived with the employee at the old residence and will continue living with the employee at the new location.







After 1993, employer payments for other types of expenses are no longer tax-free. House-hunting trips prior to the actual move, temporary living expenses at the new location, costs associated the selling the old residence (or ending a lease) and purchasing a new residence (or acquiring a new lease), if paid for by the employer, must be included in the employee’s income. Moreover, no meal expenses, including those incurred during the move to the new location, are excludable as qualified moving expenses.

4. Deductible Expenses

In order for moving expenses to be deductible, the change of residence must be closely related in both time and place to the “commencement” or start of work at the new job location.

Commencement of work is defined as any of the following occurrences:

• Beginning to work for the first time or after a substantial period of unemployment or part-time employment;

• Beginning to work for a different employer; or • Beginning to work for the same employer at a new location.

In general, moving expenses incurred within one year of an employee beginning work at a new location are considered closely related in time. The deduction is permitted even if the individual relocated within a year before securing or beginning new employment.

If circumstances prevent employees from relocating their households within one year of starting work at a new location, moving expenses still might qualify for deduction. For example, if the employee’s family remains at the old location so that a child may complete high school in the same school, a subsequent move by the family more than a year after the employee started at the new work site may be deductible.

For the move to be considered closely related in place to the start of work, the distance between the new residence and the new work location ordinarily must be less than the distance between the old residence and the new work location. A move does not meet this requirement may still qualify if:

• The new home is required as a condition of employment – such as to meet a

residency requirement, or • The move results in reduced commuting time or expenses to the new job location.

5. Time Test

In addition to the above requirements, specific time and distance tests must be met.

The newly relocated worker must be employed full time at the new location for a minimum of 39 weeks during the 12 months immediately following the move. (These weeks do not have to be consecutive or for the same employer.) Temporary involuntary absences – such as those due to illness, strikes, or natural disasters – are considered periods of employment for meeting this time test, as are voluntary absences for leave or vacation that are



provided for in the normal work contract or agreement. In the case of seasonal employment, such as a teacher, the off-season may be counted as employment if it is covered by the employment contract and lasts less than six months.

The time test is waived if employment at the new location lasts fewer than 39 weeks

because of death, disability, involuntary separation (other than willful misconduct), or if the employee is transferred for the employer’s benefit.

6. Distance Test

The commuting distance between the employee’s former home and new work location must increase by at least 50 miles, as measured by the shortest of the most commonly traveled routes between them. The distance test is considered satisfied even if the old and new homes are less than 50 miles apart, as long as the distance between the former home and the new work location has increased by at least 50 miles. EXAMPLE: If an employee who lives three miles from the job is transferred to a new location, the new work site must be at least 53 miles from the employee’s former home before the cost of moving to the new home may be deducted.

If the employee is starting a first full-time job or resuming full-time work after a substantial period of unemployment or part-time work, the place of employment must be 50 miles or more from the old residence to meet the distance test.

7. Reasonable Moving Expenses

Reimbursements for the following expenses associated with an employment-related move may be excluded from income as §132 fringe benefits because they would be deductible if employees had paid the expenses themselves. There are no dollar limits on these expenses, although they must be reasonable and substantiated.

• Transporting household goods and personal effects – The cost of packing, crating,

and shipping furniture and other household items and personal effects of the employee and other members of the household is deductible. The cost of shipping automobiles and pets also may be deducted. A deduction is allowed for the expense of storing and insuring items within the 30-day period after moving out of the former home and before delivery to the new residence. Household members include those people who live with the employee at both the old and new locations.

• Travel expenses – A deduction may be taken for the cost of transportation and lodging for the employee and household members while traveling from the former residence to the new location. The cost of only one trip per person may be deducted; however, all family members are not required to make the trip at the same time.

If travel is by car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either:

1. Your actual expenses for gas and oil for your car (but not repairs, maintenance,

depreciation, or insurance), if you keep an accurate record of each expense, or



2. Beginning January 1, 2014 the federal standard mileage rate for moving purposes is 23.5 cents per mile (24 cents per mile in 2013). (Note: the rate allowed by the IRS is less than the rate allowed under §112.061, F.S., http://www.leg.state.fl.us/statutes/.) Mileage rate reimbursements greater than the federal rate are taxable to the employee and must be reported to the Bureau of State Payrolls.

The route taken must be the most direct one; side trips for sightseeing or other visits are not deductible. Meals while traveling to the new location are nondeductible, so any employer reimbursement for meal expenses is taxable income to the employee.

8. Nonqualified Moving Expense Regardless of whether the employer or employee pays for them, certain types of expenses

resulting from relocation may not be claimed for income tax deduction. Employer reimbursement for these nondeductible expenses is subject to income tax withholding, social security, and Medicare taxes.

Nonqualified payments and reimbursements include the following:

• House hunting trips • Temporary living quarters • Meals • Home sales, purchases, or leases • Personal expenses – such as entertainment, laundry, or transportation – incurred

during occupancy in temporary living quarters. • Loss on sale of old residence • Physical improvements to enhance marketability of a sublet property • Security deposit required at the new residence if it is a rental; payment or

prepayment of rent • Security deposit forfeited at the old residence because it needed cleaning or repair • Losses due to disposal of club memberships or unused tuition payments • Refitting carpets and draperies • Storage charges (other than those while in transit to the new location) • Purchase price of new residence • Pro-rated real estate taxes; prepayment of interest • Drivers license and auto registration expenses in a new state • Shipping new furniture bought en route to the new location • Mileage in excess of the federal limit. • Any expense claimed as a business expense

9. Foreign Moving Expenses

As with domestic moves, deductible expenses for foreign moves for U.S. citizens and resident aliens will include only the expenses of moving household goods and personal effects and of traveling – including lodging, but not meals – for expenses incurred after 1993. Foreign moves relate to moving to a foreign country in connection with employment at a new principal place of work located outside the United States and its possessions.

http://www.leg.state.fl.us/statutes/



10. Form W-2, Employee Wage and Tax Statement

Payments for expenses associated with a work-related relocation (such as meals or house-hunting trips) that do not satisfy the definition of a qualified moving expense must be reported on Form W-2 as wages. Federal income, social security, and Medicare taxes must be withheld.

• Qualified moving expenses paid to a third party on behalf of the employee (e.g., to

a moving company) and services that an employer furnishes in kind to an employee will not be reported on Form W-2.

• Qualified moving expense reimbursements paid directly to an employee will be reported in Box 12 in 2012 and identified with Code P. These amounts are not taxable income and will not appear in box 1, 3, or 5.

• Other nonqualified moving expense reimbursements, whether paid to employees or to a third party, will continue to be included in wages (Form W-2, Box 1) and are subject to income, social security, and Medicare taxes.

11. Vouchering and Audit Requirements

Vouchers requesting payment for moving expenses must contain sufficient information for a determination of the proper taxation and reporting. This should include the following:

• The locations of the former and new principal places of work and residence, and

the commuting distance between the employee's former home and new work location.

• If the employing agency does not reasonably believe that during the 12-month period following the employee's move that the employee will be a full-time employee, in such general location, during at least 39 weeks, the voucher request should include a statement regarding this determination.

Moving expenses should be classified utilizing the following object codes:

• Object Code 2810 – Qualified Moving Expenses - Vendor eligible costs determined to be qualified moving expenses as described above, for packing and shipping household goods or privately owned mobile homes, and travel expenses for state employees for authorized relocation expenses paid to a third party.

• Object Code 2820 Qualified Moving Expenses - Employee eligible costs determined to be qualified moving expenses as described above, for packing and shipping household goods or privately owned mobile homes, and travel expenses for state employees for authorized relocation expenses paid directly to an employee.

• Object Code 2830 Nonqualified Moving Expenses - Vendor eligible costs determined to be nonqualified moving expenses as described above, for packing and shipping household goods or privately owned mobile homes, and travel expenses for state employees for authorized relocation expenses paid to a third party.

• Object Code 2840 Nonqualified Moving Expenses - Employee eligible costs determined to be nonqualified moving expenses as described above, for packing and shipping household goods or privately owned mobile homes, and travel expenses for state employees for authorized relocation expenses paid directly to an employee.



Moving expense payments to vendors (object codes 2810 and 2830) must include the employee as the sub-vendor. This is essential for the reporting of moving expense information to the IRS and employee and for the taxation of non-qualified moving expense payments.

Payment or reimbursement of “Nonqualified Moving Expenses" (object codes 2830 and 2840) will be reported as wages on Form W-2 and will be subject to employment taxes. Taxable values obtained from the vendor payment system will be included with the employees' earnings through the employee records adjustment process. These taxable values will not be included with the employees' regular salary payment and therefore, income tax will not be withheld. The process will collect the social security and Medicare taxes on the next regular payroll after the employee record adjustment has been approved. Agencies should notify employees having nonqualified moving expenses of this additional tax liability so that they may adjust their Form W-4, Employee's Withholding Allowance Certificate, as needed.

Object Code Earning Code Equivalent 2810 9194 Qualified Moving Expenses - Vendor 2820 9195 Qualified Moving Expenses - Employee 2830 9196 Nonqualified Moving Expenses - Vendor 2840 9197 Nonqualified Moving Expenses - Employee

The above listed object codes have been established to work in conjunction with the following payroll earnings codes to facilitate the reporting and taxation of employee moving expenses.

For additional information refer to IRS Publication 521, Moving Expenses, and IRC §132. IRS publications are available at website http://www.irs.gov.

H. PERSONAL USE OF STATE-PROVIDED VEHICLES

Motor vehicles owned, leased, or operated by any state agency shall be available for official state business only as authorized by the agency head, as defined in F.S. § 287.012, and 287.17. The term “official state business” may not be construed to permit the use of a motor vehicle for commuting purposes, unless special assignment of a motor vehicle is (1) authorized as a perquisite by the Department of Management Services, (2) required by an employee after normal duty hours to perform duties of the position to which assigned, or (3) authorized for an employee whose home is the official base of operation. As used in § 216.262(1)(f), F.S. the term “perquisites” means those things, or the use thereof, or services of a kind that confer on the officers or employees receiving them some benefit that is in the nature of additional compensation, or that reduce to some extent the normal personal expenses of the officer or employee receiving them. IRC §287.17, F.S., F.S.; 60B-1, F.A.C.

Taxability of Employer-Provided Vehicles If an employer provides a vehicle that is used exclusively for business purposes (except for de minimis use, described below) there are no tax consequences or reporting. The use is treated as a working condition fringe benefit. Business use does not include commuting (as discussed

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later). Employees should maintain records to substantiate that all vehicle use was for business. Substantiation generally requires keeping daily records. IRS Reg. § 1.132-6(e)(2) If an employer-provided vehicle is used for both business and personal purposes, substantiated business use is not taxable to the employee (see Substantiation Requirements, below). Personal use is taxable to the employee as wages. The employer can opt to include all use as wages; however, the employee can pay the employer for personal use rather than it treated as wages. IRS Reg. § 1.61-21(c) The use of a qualified non-personal use vehicle, including commuting, is excludable to the employee; and recordkeeping and substantiation by the employee are not required by the IRS. See Exclusions from Income, below. The following information is provided to assist agencies with determining the substantiation requirements for employer-provided vehicles and the reporting requirements for personal use.

1. Exclusion From Income a. Working Condition Fringe Benefit b. De Minimis Fringe Benefit c. Qualified Non-Personal Use Vehicle

2. Taxable Personal Use a. Daily Transportation Expenses b. Business Use of Your Home c. Convenience of the Employer d. Telecommuting 3. Accounting for Vehicle Use a. Substantiation Requirements b. Exception – Qualified Non-Personal Use Vehicles c. Safe Harbor Substantiation Rules 4. Determining Personal Use Value a. General Valuation Method b. Cents-Per-Mile Valuation Method c. Commuting Rule d. Lease Value Rules 5. Withholding Requirements 6. Reporting Taxable Values

1. Exclusion From Income

The value of the vehicle’s use is not taxable if it qualifies for treatment as:

• A working condition fringe benefit under IRC § 132(d), • A de minimis fringe benefit under IRC § 132(e), or • A qualified non-personal use vehicle under IRS Reg. § 1.132-5(h), 1.274-5T(k).



a. Working Condition Fringe Benefit

Use of an employer-provided vehicle can be excluded from employee income under the working condition fringe benefit exclusion where the employee would be entitled to claim a business deduction if they paid their own car expenses. Employees who would have been entitled to deduct the value of the car on their tax return as a business expense under IRC § 162 or as depreciation under IRC § 167, are not required to include the value of the business use of the employer’s car in their income. However, if the employee uses the employer-provided vehicle for both business and personal use, the value of the working condition benefit is the part determined to be for business use of the vehicle. The employee must meet the substantiation requirements that apply to the deduction. With respect to any listed property (including vehicles) business use substantiation includes adequate records or sufficient evidence corroborating the taxpayer’s own statement (i) the amount or such expense or other item, (ii) the time and place of the travel, (iii) the business purpose of the expense or other item, and (iv)the business relationship of the persons. See Substantiation Requirements, below.

b. De Minimis Fringe Benefit

If the employee uses an employer-provided vehicle mainly for the employer’s business, infrequent and brief side trips for personal reasons are considered de minimis benefits whose value is excluded from income. In determining whether the value of personal use of an employer-provided vehicle is de minimis, the employer must take into account the frequency with which a vehicle is available to the employee for personal use. For example, an employee who drives an employer-provided vehicle on business and occasionally stops for lunch can exclude the value of personal use as a de minimis fringe benefit. If, however, the employee regularly has use of the car to go to lunch, the value could become significant, and prevent the availability of the car from being considered a de minimis fringe benefit.

Examples of De Minimis Nontaxable Personal Use

• Small personal detour while on business, such as driving to lunch while out of the office.

• Infrequent (not more than one day per month) commuting in employer vehicle. This does not mean that an employee can receive excludable reimbursements for commuting 12 days per year. The rule is available to cover infrequent, occasional situations. IRS Reg. § 1.132-6(d)(3)

• An employee uses a motor pool vehicle for a business meeting. The employer requires that motor pool vehicles be returned at the end of the business day but the employee is delayed and the motor pool is closed when the employee arrives back at the office. The employee takes the vehicle home and returns it the next morning.

Assuming that this is an infrequent occurrence for that employee, that is, generally happens no more than once a month; the commuting value of the trip would be considered a nontaxable de minimis fringe benefit. If not an infrequent occurrence, the commute would be taxable to the employee.



c. Qualified Non-Personal Use Vehicles

In general, employees using employer-provided vehicles are subject to tax on the value of the personal use. If the business use of these vehicles is substantiated, it is excludable as a working condition fringe benefit under IRC § 132(f). Because most vehicles are by their nature are more likely to be used for personal use, they are considered “listed property” under IRC § 280F(d)(4). For these vehicles, any amount not substantiated as business use must be included in wages. Substantiation generally requires keeping daily records of vehicle use. These substantiation requirements to not apply to “qualified non-personal use vehicles.” A qualified non-personal use vehicle is one that, by its design, is not likely to be used more than minimally for personal purposes. Use of these vehicles is considered a working condition fringe benefit and does not require substantiation for the use to be excluded from the wages of the employee.

Qualified non-personal use vehicles generally include the following vehicles.

• Clearly marked, through painted insignia or words, police, fire, and public

safety officer vehicles (see definition below). • Ambulances and hearses used as such. • Any vehicle designed to carry cargo with a loaded gross vehicle weight over

14,000 pounds. • Bucket trucks (“cherry pickers”), cement mixers, combines, cranes and

derricks. • Delivery trucks with seating for the driver only, or the driver plus one folding

jump seat. • Dump trucks (including garbage trucks). • Flatbed trucks; forklifts. • Passenger buses used as such with a capacity of at least 20 passengers. • Qualified moving vans (as defined below). • Qualified specialized utility repair trucks (as defined below). • Refrigerated trucks. • School buses (as defined in IRC § 4221(d)(7)(C)) • Tractors and other special purpose farm vehicles. • Unmarked vehicles used by law enforcement officers if the use is officially

authorized (see definition below). Pickup trucks. A pickup truck with a loaded gross vehicle weight of 14,000 pounds or less is a qualified nonpersonal-use vehicle if it has been specially modified so it is not likely to be used more than minimally for personal purposes. For example, a pickup truck qualifies if is clearly marked with permanently affixed decals, special painting, or other advertising associated with your trade or business, or function and meets either of the following requirements.

• It is equipped with at least one of the following items. – A hydraulic lift gate. – Permanent tanks or drums. – Permanent sideboards or panels that materially raise the level of the sides of



the truck bed. – Other heavy equipment (such as an electric generator, welder, boom, or

crane used to tow automobiles and other vehicles). • It is used primarily to transport a particular type of load (other than over the

public highways) in a construction, manufacturing, processing, farming, mining, drilling, timbering, or other similar operation for which it was specially designed or significantly modified.

Vans. A van with a loaded gross vehicle weight of 14,000 pounds or less is a qualified nonpersonal-use vehicle if it has been specially modified so it is not likely to be used more than minimally for personal purposes. For example, a van qualifies if it is clearly marked with permanently affix decals, special painting, or other advertising associated with your trade or business, or function and has a seat for the driver only (or the driver and one other person) and either of the following items.

• Permanent shelving that fills most of the cargo area. • An open cargo area and the van always carries merchandise, material, or

equipment used in your trade, business, or function.

Qualified Moving Van. The term “qualified moving van” means any truck or van used by a professional moving company in the trade or business of moving household or business goods if –

• No personal use of the van is allowed other than for travel to and from a move site (or for de minimis personal use, such as a stop for lunch on the way between two move sites),

• Personal use travel to and from a move site is an irregular practice (i.e., not more than five times a month on average), and

• Personal use is limited to situations in which it is more convenient to the employer, because of the location of the employee’s residence in relation to the location of the move site, for the van to be returned to the employer’s business location.

Qualified Specialized Utility Repair Truck. The term “qualified specialized utility repair truck” means any truck (not including a van or pickup truck) specifically designed and used to carry heavy tools, testing equipment, or parts if –

• The shelves, racks, or other permanent interior construction which has been installed to carry and store such heavy items is such that is unlikely that the truck will be used more than a de minimis amount for personal purposes, and

• The employer requires the employee to drive the truck home in order to be able to respond in emergency situations for purposes of restoring or maintaining electricity, gas, telephone, water, sewer, or steam utility services.

Clearly Marked Police, Fire, or Public Safety Officer Vehicles. A police, fire, or public safety officer vehicle is a vehicle, owned or leased by a governmental unit, or any agency or instrumentality thereof, that is required to be used for commuting by a police officer, fire fighter, or public safety officer who, when not on a regular shift, is on call at all times, provided that any personal use (other than commuting) of the vehicle outside the limit of the police officer’s arrest powers, or the fire fighter’s or public safety’s officer’s obligation to respond to an emergency is prohibited by such



governmental unit. A police, fire fighter, or public safety officer vehicle is clearly marked if, through painted insignia or words, it is readily apparent that the vehicle is a police, fire, or public safety officer vehicle. A marking on a license plate is not a clear marking for purposes of this of this paragraph.

Unmarked Law Enforcement Vehicles. In general, the substantiation requirements of IRC § 274(d) and IRS Reg. § 1.274-5T do not apply to officially authorized uses of an unmarked vehicle by a “law enforcement officer” (defined below). To qualify for this exception, any personal use must be authorized by the Federal, State, county, or local government agency or department that owns or leases the vehicle and employs the officer, and must be incident to law-enforcement functions, such as being able to report directly from home to a stakeout or surveillance site, or to an emergency situation. Use of an unmarked vehicle for vacation or recreation trips cannot qualify as an authorized use. Law Enforcement Officer. The term “law enforcement officer” means an individual who is employed on a full-time basis by a governmental unit is responsible for the prevention or investigation of crime involving injury to persons or property (including apprehension or detention of persons for such crimes), who is authorized by law to carry firearms, execute search warrants, and to make arrests (or other than merely a citizen’s arrest), and who regularly carries firearms (except when it is not possible to do so because of the requirements of undercover work). The term “law enforcement officer” may include an arson investigator if the investigator otherwise meets the requirements of this paragraph.

Public Safety Officer. A public safety officer is an individual serving a public agency in an official capacity, with or without compensation, as a:

• Law enforcement officer, with power of arrest, authority to carry firearms, and execute search warrants, • Firefighter, • Chaplain, or • Member of a rescue squad or ambulance crew.

Example 1. Detective C, who is a “law enforcement officer” employed by a state police department, headquartered in City M, is provided with an unmarked vehicle (equipped with radio communication) for use during off-duty hours because C must be able to communicate with headquarters and be available for duty at any time (for example, to report to a surveillance or crime site). The police department generally has officially authorized personal use of the vehicle by C but has prohibited use of the vehicle for recreational purposes or for personal purposes outside the state. Thus, C’s use of the vehicle for commuting between headquarters or a surveillance site and home and for personal errands is authorized personal use as described in “Unmarked Law Enforcement Vehicles” above. With respect to these authorized uses, the vehicle is not subject to the substantiation requirements of IRC § 274(d) and the value of these uses is not included in C’s gross income.



Example 2. Detective T is a “law enforcement officer” employed by City M. T is authorized to make arrests only within M’s city limits. T, along with all other officers on the force, is ordinarily on duty for eight hours each work day and on call during the other sixteen hours. T is provided with the use of a clearly marked police vehicle in which T is required to commute to his home in city M. The police department’s official policy regarding marked police vehicles prohibits personal use (other than commuting) of the vehicles outside the city limits. When not using the vehicle on the job, T uses the vehicle only for commuting, personal errands on the way between work and home, and personal errands within City M. All use of the vehicle by T conforms to the requirements of the “Clearly Marked Police, Fire, and Public Safety Officer” described above. Therefore, the value of that use is excluded from T’s gross income as a working condition fringe and the vehicle is not subject to the substantiation requirements of IRC § 274(d). Example 3. Director C is employed by City M as the director of the City’s rescue squad and is provided with a vehicle for use in responding to emergencies. The city’s rescue squad is not a part of City M’s police or fire departments. The director’s vehicle is a sedan which is painted with an insignia and words identifying the vehicle as being owned by the City’s rescue squad. C, when not on a regular shift, is on call at all times. The City’s official policy regarding clearly marked public safety officer vehicles prohibits personal use (other than for commuting) of the vehicle outside of the limits of the public safety officer’s obligation to respond to an emergency. When not using the vehicle to respond to emergencies, City M authorizes C to use the vehicle only for commuting, personal errands on the way between work and home, and personal errands within the limits of C’s obligation to respond to emergencies. With respect to these authorized uses, the vehicle is not subject to the substantiation requirements of IRC § 274(d) and the value of these uses is not includible in C’s gross income.

IRC § 274(d); IRC 274(i); IRS Reg. §1.132-5(h); §1.274-5T; § 1.274-6T; IRS Chief Counsel Advice 200051041; IRB 2008-25, REG-106897-08

2. Taxable Personal Use When an employer provides a vehicle to an employee for business purposes, the value of the vehicle may be excluded from the employee’s income. However, if the employee uses the vehicle for personal as well as business reasons, only the portion of the vehicle’s value that can be attributed to business may be excluded. Personal use of an employer-provided vehicle is treated as compensation and subject to employment taxes unless it qualifies for an exception.

a. Daily Transportation Expenses

The employee’s costs of commuting between his or her residence and place of business or employment generally are nondeductible personal expenses under IRS Reg. §§ 1.162-2(e) and 1.162-1(b)(5). However, the costs of going between one business location and another business location generally are deductible under IRC § 162(a).



IRS Rev. Rul. 99-7 provides the rules for determining whether daily transportation expenses incurred in going between the employee’s residence and a work location are deductible business expenses under § 162(a) of the Code.

Transportation Between Residence and Work Location – In general, daily transportation expenses incurred in going between a taxpayer’s residence and a work location are nondeductible commuting expenses. However, such expenses are deductible under circumstances described below.

(1) A taxpayer may deduct daily transportation expenses incurred in going between the taxpayer’s residence and a temporary work location outside the metropolitan area where the taxpayer lives and normally works. However, unless paragraph (2) or (3) below applies, daily transportation expenses incurred in going between the taxpayer’s residence and a temporary work location within that metropolitan area are nondeductible commuting expenses. (2) If a taxpayer has one or more regular work locations away from the taxpayer’s residence, the taxpayer may deduct daily transportation expenses incurred in going between the taxpayer’s residence and a temporary work location in the same trade or business, regardless of the distance. (3) If a taxpayer’s residence is the taxpayer’s principal place of business within the meaning of § 280A(c)(1)(A), the taxpayer may deduct daily transportation expenses incurred in going between the residence and another work location in the same trade or business, regardless of whether the other work location is regular or temporary and regardless of the distance. (Note: In the case of an employee, however, such expenses are deductible only if the principal place of business and exclusive and regular use requirements of the residence is for the convenience of the employer.)

Temporary Location Defined – For purposes of paragraphs (1), (2), and (3) above, the following rules apply in determining whether a work location is temporary.

• If employment at a work location is realistically expected to last (and does in fact) last for 1 year or less, the employment is temporary in the absence of facts and circumstances indicating otherwise.

• If employment at a work location is realistically expected to last for more than 1 year or there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually exceeds 1 year.

• If employment at a work location initially is realistically expected to last 1 year or less, but at some later date the employment is realistically expected to exceed 1 year, that employment will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that the taxpayer’s realistic expectation changes, and will be treated as not temporary after that date.

Guidance by IRS Chief Counsel’s Office – CCA 200025052

• Clarified that Rev. Rul. 99-7 focuses on “daily” transportation expenses – those

incurred by an employee going from the residence to a work location and back to



the residence within a day – and therefore does not deal with business-to-business trips. Noted the general rule that costs associated with going between one business location and another business location are deductible business expenses, and also explained that this general rule does not apply where one of the business locations is the employee’s residence.

• Noted, where one of the business locations is the employee’s residence, Rev. Rul. 99-7, Holding 3 applies, requiring that an in-home office meet the “principal place of business” criteria set forth in § 280A(c)(1)(A) and that the trip be to a work location in the same trade or business as that of the in-home office. If an in-home office does not meet these requirements, trips between the residence and other work locations continue to be nondeductible commuting expenses unless the temporary location rules in Rev. Rul. 99-7 apply.

• Rev. Rul. 99-7 addresses only “daily” transportation expenses. Tax treatment of overnight travel expenses is governed by Rev. Rul. 93-86, and involves an analysis of the employee’s tax home.

Whether an office-in-the-home meets the requirements of § 280A(c)(1)(A) depends on the particular facts. We note, however, that an employee’s office-in-the-home expenses are not deductible under § 280A(c)(1)(A) unless the office is the employee’s principal place of business, is used regularly and exclusively, and is for the convenience of the employer. This is inherently a factual determination.

b. Business Use of Your Home

The following requirements for claiming expenses for the business use of your home are described in IRS Publication 587. Qualifying for a Deduction – To qualify to claim expenses for business use of your home, you must use part of your home:

• Exclusively and regularly as your principal place of business, • Exclusively and regularly as a place where you meet or deal with patients, clients,

or customers in the normal course of your trade or business, • In the case of a separate structure which is not attached to your home, in connection

with your trade or business. Additional Test for Employee Use – If you are an employee and you use a part of your home for business, you may qualify for a deduction for its business use. You must meet the above tests plus:

• Your business use must be for the convenience of your employer, and • You must not rent any part of your home to your employer and use the rented

portion to perform services as an employee for that employer.

If the use of the home office is merely appropriate and helpful, you cannot deduct expenses for the business use of your home. Exclusive Use – To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. The area used for business can be a room or



other separately identifiable space. The spaces do not need to be marked off by a permanent partition. You do not meet the requirement of exclusive use test if you use the area in question for both business and for personal purposes. Regular Use – To qualify under the regular use test, you must use a specific area of your home for business on a regular basis. Incidental or occasional business use is not regular use. You must consider all facts and circumstances in determining whether your use is on a regular basis. Trade or Business Use – To qualify under the trade-or-business-use-test, you must use part of your home in connection with a trade or business. Principal Place of Business – You can have more than one business location, including your home, for a single trade or business. To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that trade or business. To determine whether your home is your principal place of business, you must consider:

• The relative importance of the activities performed at each place where you conduct business, and

• The amount of time spent at each place where you conduct business.

Your home office will qualify as your principal place of business if you meet the following requirements.

• You use it exclusively and regularly for administrative or management activities of your trade or business.

• You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.

If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses.

c. Convenience of the Employer

In order for an employee to claim business use of his or her home, in addition to the requirement that qualifying business uses of a taxpayer’s residence must be regular and exclusive, for deductions of an employee, IRC § 280F and IRS Reg. § 1.280F-6, provides that no deduction is allowed to the employee unless that use if for the convenience of the employer and required as a condition of employment. The terms “convenience of the employer” and “condition of employment” generally have the same meaning. In order to satisfy the “condition of employment” requirement, the use of the property must be required in order for the employee to perform the duties of his or her employment properly. Whether the use of the property is so required depends on all the facts and circumstances. IRS Reg. § 1.280F-6 Although the phrase “convenience of the employer” is not defined by the Code the requirement has been held to have been met in instances where working at home was a



condition or requirement of employment. Furthermore, the Supreme Court stated in dictum that the availability of alternative office space is a factor that may be relevant in deciding whether an employee taxpayer’s use of a home office is for the “convenience of the employer.” The requirement will not be met, however, if the maintenance of a home office is purely a matter of personal convenience, comfort, or economy. In order to satisfy the convenience of the employer test, there must be a real need on the part of the employer for the employee to use his or her home as a home office. If the employer provides an office for the employee, there is no need for the employee to work at home. An employer permitting or allowing an employee to work at home does not meet the convenience of the employer test. The convenience of the employee to work at home does not qualify for the convenience of the employer test.

d. Telecommuting

Employees that work at home or telecommute must satisfy the above “business use of your home” and “convenience of the employer” requirements in order to claim office-in-the-home expenses.

3. Accounting for Vehicle Use

a. Substantiation Requirements

The major disadvantage of employer-provided vehicles to both the employee and employer is the recordkeeping requirements if the employee is permitted to use the vehicle for personal matters. If an employee uses an employer-provided vehicle for both business and personal travel, the employee must account to the employer for the business use. This is done by substantiating the usage (e.g., mileage), the time and place of the travel and the business purpose of the travel. Written records made at the time of each business use are the best evidence. Any use of an employer-provided vehicle by an employee that is not substantiated as business use is defined by the Internal Revenue Code to be personal use and is included in the employee’s income.

b. Exception - Qualified Non-Personal Use Vehicle

Use of a qualified non-personal use vehicle, including commuting, is excludable to the employee; and record-keeping and substantiation by the employee are not required by the IRS. See paragraph 1.c. above.

c. Safe Harbor Substantiation Rules – IRS Reg. § 1.132-5(e) and § 1.274-6T Employees using employer vehicles are not required to keep detailed records of vehicle

use if all of the following tests are met:

i. For vehicles not used for personal purposes:

• The vehicle is owned or leased by the employer and is provided to the employee in the employer’s business.



• When not in use, the vehicle is kept on employer’s premises (i.e., motor pool cars).

• No employee using the vehicle lives at the employer’s business premises. • The employer has a written policy prohibiting personal use, except de minimis

use (such as driving to lunch while away from the office). • The employer reasonably believes the vehicle is not used for any personal use

(other than de minimis). ii. For vehicles not used for personal purposes other than commuting ($1.50 each

way), the following conditions must apply:

• The vehicle is owned or leased by the employer and is used in the employer’s business.

• For bona fide noncompensatory reasons, the employer requires the employee to commute to and/or from work in the vehicle.

• The employer has established a written policy prohibiting personal use other than commuting and de minimis use.

• The employer reasonably believes that, except for commuting and de minimis use, no individual uses the vehicle for personal purposes.

• The employee is not a control employee (see Commuting Rule, below) • The employer accounts for the commuting use by including the commuting

value in the employee’s wages. IRS Reg. § 1.274-6T(a)(3).

iii. Written Policy Statements

The employer must maintain a written policy statement that implements a policy restricting personal use of employer-provided vehicles. A written policy statement adopted by a governmental unit as to employee use of its vehicles is eligible for these exceptions to IRC § 274(d) substantiation rules. A resolution of a city council or a provision of state law, or the state constitution qualifies as a written policy statement for the safe harbor provisions.

iv. Employer Monitoring Required

Although detailed recordkeeping is not required, the employer must have some way to prove that the vehicles are being used in accordance with the rules. For example, the employer may use internal controls such as requiring employees using motor pools to sign vehicles out, and signed statements by the employees agreeing to no personal use, or (if applicable) no personal use other than commuting.

4. Determining Personal Use Value

Employee personal use of employer-provided vehicles that is not de minimis, and does not qualify for some other exclusion must be included in the employee’s income as a taxable fringe benefit. To determine the amount to include in the employee’s income, the Internal Revenue Service provides employers with four methods for valuing employees’ personal use of employer-provided vehicles.



Employers may value the availability of personal use of an employer-provided vehicle under the general valuation method or one of three optional special valuation methods (the cents-per-mile valuation; the commuting valuation; and the lease valuation). The optional special valuation methods may be used only under certain circumstances. Employers are not required to use the same valuation method for all vehicles or all employees. However, employers must use only one valuation method for a vehicle if more than one employee uses the same vehicle. The value determined must then be allocated to all employees using the vehicle. The following procedure should be used to determine how much to include in wages on the employee’s Form W-2. Step 1: Compute personal use based on miles driven.

Example: 2,000 personal miles/10,000 total miles = 20% Personal use

Step 2: Apply valuation rule – General Valuation Rules or one of the three optional special automobile valuation rules.

a. General Valuation Method

The general valuation method may be used to value the use of a vehicle under any circumstances. Under this rule, the value of a fringe benefit is its fair market value (FMV). In general, the fair market value of an employer-provided vehicle is the amount the employee would have to pay a third party to lease the same or similar vehicle on the same or comparable terms in the geographic are where the employee uses the vehicle. A comparable lease term would be the amount of time the vehicle is available for the employee’s use, such as a 1-year period. Do not determine FMV by multiplying a cents-per-mile rate times the number of miles driven unless the employee can prove the vehicle could have been leased on a cents-per-mile basis. Computation:

1. Determine what employee would pay to lease the vehicle (FMV). 2. Multiply FMV by % of personal use (see Step 1, above)

Example: Cost to lease vehicle (FMV) for 1 year, plus the value of fuel provided.………………………………….$4,000

3. Multiply by personal use 20% 20% 4. Include in wage of employee $ 800

b. Cents-Per-Mile Valuation Method Under this rule, you determine the taxable value of a vehicle you provide to an employee for personal use by multiplying the standard mileage rate by the total miles the employee drives the vehicle for personal purposes. Personal use is any use of the vehicle other than use in your trade or business. The amount must be included in the employee’s wages or



reimbursed by the employee. The standard mileage rate beginning January 2014 is 56cents per mile (56.5 cents per mile in 2013). You can use the cents-per-mile rule if either of the following requirements is met.

• You reasonably expect the vehicle to be regularly used for business purposes throughout the calendar year.

• The vehicle meets the mileage test.

The cents-per-mile valuation method cannot be used when an employee is treating 100% of vehicle use as personal.

Maximum Automobile Value. You cannot use the cents-per-mile rule for an automobile (any 4-wheeled vehicle, such as a car, pickup truck, or van) if its value when you first make it available to any employee for personal use is more than an amount determined by the IRS as the maximum value for the year. For example, you cannot use the cents-per-mile rule for an automobile that you first made available to an employee in 2014 if its value at that time exceeded $16,000 for a passenger automobile or $17,300 for a truck or van. Vehicle – For the cents-per-mile rule, a vehicle is any motorized wheeled vehicle, including an automobile, manufactured primarily for use on public streets, roads, and highways.

Regular Use in Your Business – A vehicle is regularly used in your trade or business if at least one of the following conditions is met.

• At least 50% of the vehicle’s total annual mileage is for business purposes. • You sponsor a commuting pool that generally uses the vehicle each workday to

drive at least three employees to and from work. • The vehicle is regularly used in your trade or business on the basis of all of the

facts and circumstances. Infrequent business use of the vehicle, such as occasional trips to the airport or between multiple business premises, is not regular use of the vehicle in your trade or business.

Mileage Test – The vehicle meets the mileage test for a calendar year if both of the following requirements are met:

• The vehicle is actually driven at lease 10,000 miles during the year. If you own or

lease the vehicle only part of the year, reduce the 10,000-mile requirement proportionately.

• The vehicle is used during the year primarily by employees. Consider the vehicle primarily by employees if they use it consistently for commuting. Do not treat the use of the vehicle by another individual whose use would be taxed to the employee as use by the employee.



For example, if only one employee uses a vehicle during the calendar and that employee drives the vehicle at least 10,000 miles in that year, the vehicle meets the mileage tests even if all miles are driven by the employee are personal.

Consistency Requirements – If you use the cents-per-mile method, the following requirements apply.

• You must begin using the cents-per-mile rule on the first day you make the vehicle

available to any employee for personal use. However, if you use the commuting rule below when you first make the vehicle available to any employee for personal use, you can change to the cents-per-mile rule on the first day for which you do not use the commuting rule.

• You must use the cents-per-mile rule for all later years in which you make the vehicle available to any employee and the vehicle qualifies, except that you can use the commuting rule for any year during which use qualifies. However, if the vehicle does not qualify for the cents-per-mile rule during a later year, you can use for that year and thereafter any other rule for which the vehicle then qualifies.

• You must continue to use the cents-per-mile rule if you provide a replacement vehicle to your employee and your primary reason for the replacement is to reduce federal taxes.

Items Included in the Cents-Per-Mile Rate – The cents-per-mile rate includes the value of maintenance and insurance. Do not reduce the rate by the value of any service included in the rate that you did not provide. You can take into account the services actually provided for the vehicle by using the general valuation method. The cents-per-mile rate includes the value of fuel you provide. If you do not provide fuel you can reduce the rate by no more than 5.5 cents.

c. Commuting Rule

Under this rule, you determine the value of a vehicle you provide to an employee for commuting use by multiplying each one-way commute (that is, from home to work or from work to home) by $1.50. If more than one employee commutes in this vehicle, this value applies to each employee. The value of each commute must be included in the employee’s income or reimbursed by the employee. You can use the commuting rule if all the following requirements are met:

• You provide the vehicle to an employee for use in your trade or business and, for bona fide non-compensatory business reasons, you require the employee to commute in the vehicle. You will be treated as if you had met this requirement if the vehicle is generally used each workday to carry at least three employees to and from work in an employer sponsored commuting pool.

• You establish a written policy under which you do not allow the employee to use the vehicle for personal purposes other than for commuting or de minimis personal use (such as a stop for a personal errand on the way between a business delivery



and the employee’s home), and the policy is enforced. Personal use of a vehicle is all use that is not for your trade or business.

• The employee does not use the vehicle for personal purposes other than commuting and de minimis personal use.

• The vehicle is an automobile (any four-wheeled vehicle, such as a car, pickup truck, or van); the employee who uses it for commuting is not a control employee.

Commuting Rule Not Available for Control Employee – Personal use of a vehicle by a “control employee” cannot be valued using the commuting valuation rule ($1.50 rule). A control employee for a government employer is either of the following:

• An elected official, or an • Employee whose compensation is at least as great as a Federal government

employee at Executive Level V, which is $145,700 frozen at 2010 rates. Instead of the above definition of control employee, the employer may treat all employees who are “highly compensated” Generally, for 2014an employee who received more than $115,000 in pay for the preceding year.

d. Lease Value Rules Under this rule, you determine the value of an automobile you provide to an employee by using its annual lease value. For an automobile provided only part of the year, use either its prorated annual lease value or its daily value. If the employee uses the automobile in your business, you generally reduce the lease value by the amount that is excluded from the employee’s wages as a working condition benefit. However, you can choose to include the entire lease value in the employee’s wages. Consistency Requirements – If you use the lease value rule, the following requirements apply.

• You must begin using this rule on the first day you make the automobile available to any employee for personal use. However, the following exceptions apply.

If you use the commuting rule (discussed above) when you first make the automobile available to any employee for personal use, you can change to the lease value rule on the first day for which you do not use the commuting rule

If you use the cents-per-mile rule (discussed above) when you first make the automobile available to any employee for personal use, you can use the commuting rule for any year during which the automobile no longer qualifies for the cents-per-mile rule.

• You must use this rule for all later years in which you make the automobile available to any employee, except that you can use the commuting rule for any year during which use of the automobile qualifies.

• You must continue to use this rule if you provide a replacement automobile to the employee and your primary reason for replacement is to reduce federal taxes.

i. Annual Lease Value Method



Under the Annual Lease Valuation Method, the fair market value of an employee’s personal use of an agency-provided vehicle is determined by multiplying the annual lease value of the vehicle by the percentage of personal miles driven.

Fair Market Value (FMV). The FMV of the vehicle is the amount a person

would pay to buy it from a third party in an arm’s length transaction in the area where the vehicle is bought or leased. The amount includes all purchase expenses, such as tax and title fees. If you have 20 or more vehicles, see IRS Reg. 1.61-21(d)(5)(v). You do not have to include the value of a telephone or any specialized equipment added to, or carried in, the vehicle if the equipment is necessary for your business.

Safe-Harbor Value. You may be able to use a safe harbor value as the FMV. For

a vehicle you bought at arm’s length, the safe-harbor value is your cost, including tax, title, and other purchase expenses. For an automobile you lease, you can use any of the following as the safe-harbor value.

• The manufacturer’s invoice price (including options) plus 4%. • The manufacturer’s suggested retail price minus 8% (including sales tax, title,

and other expenses of purchase). • The retail value of the vehicle reported by a nationally recognized pricing

source if that retail value is reasonable for the vehicle.

Items Included in Annual Lease Value Table – Each annual lease value in the table includes the value of maintenance and insurance (not fuel) for the vehicle. Do not reduce the annual lease value by the value of any of these services that you did not provide. For example, do not reduce the annual lease value of a maintenance service contract or insurance you did not provide. (You can take into account the services actually provided for the vehicle by using the general valuation rule discussed earlier.)

Items Not Included in Annual Lease Value Table – You must include the value of fuel separately in the employee’s wages. You can value the fuel you provide at FMV or at 5.5 cents per mile for all miles driven by the employee. Include the value of fuel you provide to an employee for personal use, regardless of whether you provide it, reimburse its cost, or have it charged to you. If you reimburse an employee for the cost of fuel, or have it charged to you, you generally value the fuel at the amount you reimburse, or the amount charged to you if it was bought at arm’s length. If you have 20 or more vehicles, see Regulations section 1.61-21(d)(3)(ii)(D). If you provide any service other than maintenance and insurance for a vehicle, you must add the FMV of that service to the annual lease value of the vehicle to figure the value of the benefit. 4-Year Lease Term – The annual lease values in the table are based on a 4-year lease term. These values will generally stay the same for the period that begins with the first date you use this rule for the vehicle and ends on December 31 of the fourth full calendar year following that date. Figure the annual lease value for each later 4-year period by



determining the FMV of the vehicle on January 1 of the first year of the later 4-year period and select the appropriate amount that corresponds to the appropriate dollar range. Using the Special Accounting Rule – The State uses the special accounting rule for fringe benefits (November 1 through October 31). You can figure the annual lease value for each later 4-year period at the beginning of the special accounting period that starts immediately before the January 1 date described in the previous paragraph. Transferring a Vehicle From One Employee to Another – Unless the primary purpose of the transfer is to reduce federal taxes, you can refigure the annual lease value based on the FMV of the vehicle on January 1 of the calendar year of transfer, or if using the special accounting period, at the beginning of the special accounting period in which the transfer occurs. Fleet-Average Valuation – Employers that provide 20 or more vehicles for business use by employees may determine the annual lease value of separate vehicles within the fleet by using the average valuation of the fleet. This approach is available only for vehicles values under the annual lease value method that have a FMV in 2014 of $21,300 for a passenger automobile or $22,600 for a truck or van. The annual lease value calculated for the fleet remains in effect from Jan. 1 of the year the method is applied to the fleet until Dec. 31 of the next calendar year; thus, the valuation is in effect for two years. Vehicles added to the fleet during such period are valued using the annual lease value of the other vehicles in the fleet. Employer-provided fuel for fleet vehicles may be valued on a fleet-average basis or 5.5 cents per mile, whether or not fuel is provided in kind. If the fleet average method is used, the employer must recalculate the valuations every two years. ii. Prorated Annual Lease Value

If you provide a vehicle to an employee for a continuous period of 30 days or more but less than an entire calendar year, you can prorate the annual lease value. Figure the prorated annual lease value by multiplying the annual lease value by a fraction, using the number of days of availability as the numerator and 365 as the denominator. If you provide a vehicle continuously for at least 30 days, but the period covers two calendar years (two special accounting periods if using the special accounting rule), you can use the prorated annual lease or the daily lease value. If you have 20 or more vehicles, see IRS Reg. §1.61-21(d)(6).

iii. Daily Lease Value

If you provide an automobile for a continuous period of less than 30 days, use the daily lease value to figure its value. Figure the daily lease value by multiplying the annual lease value by a fraction, using four times the number of days of availability as the numerator and 365 as the denominator. However, you can apply a prorated annual lease value for a period of continuous



availability of less than 30 days by treating the vehicle as if it had been available for 30 days. Use the prorated annual lease value if it would result in a lower valuation than applying the daily lease value to the shorter period of availability.

iv. Annual Lease Value Calculation

Under the Annual Lease Valuation Method, the fair market value of an employee’s personal use of an employer-provided vehicle is determined by multiplying the annual lease value of the car by the percentage of personal miles driven. Using the table below, the employer must determine the fair market value of the vehicle as of the first day it was made available to any employee for personal use. This table is also available in IRS Publication 15-B (www.irs.gov). To find the annual lease value, read down until you come to the dollar range within which the FMV of the automobile falls, then read across to find the annual lease value.

IRS ANNUAL LEASE VALUE TABLE

Automobile Lease Fair

Market Value Annual Lease Value

Automobile Lease Fair Market Value

Annual Lease Value

Automobile Lease Fair Market

Value Annual Lease Value From To From To From To

$0 999 $600 15,000 15,999 4,350 34,000 35,999 9,250 1,000 1,999 850 16,000 16,999 4,600 36,000 37,999 9,750 2,000 2,999 1,100 17,000 17,999 4,850 38,000 39,999 10,250 3,000 3,999 1,350 18,000 18,999 5,100 40,000 41,999 10,750 4,000 4,999 1,600 19,000 19,999 5,350 42,000 43,999 11,250 5,000 5,999 1,850 20,000 20,999 5,600 44,000 45,999 11,750 6,000 6,999 2,100 21,000 21,999 5,850 46,000 47,999 12,250 7,000 7,999 2,350 22,000 22,999 6,100 48,000 49,999 12,750 8,000 8,999 2,600 23,000 23,999 6,350 50,000 51,999 13,250 9,000 9,999 2,850 24,000 24,999 6,600 52,000 53,999 13,750

10,000 10,999 3,100 25,000 25,999 6,850 54,000 55,999 14,250 11,000 11,999 3,350 26,000 27,999 7,250 56,000 57,999 14,750 12,000 12,999 3,600 28,000 29,999 7,750 58,000 59,999 15,250 13,000 13,999 3,850 30,000 31,999 8,250

59,999+

(0.25 x FMV of Automobile) + $500 14,000 14,999 4,100 32,000 33,999 8,750

Example: John, a state employee, drives a state-provided vehicle that he used for both business and personal driving. John drove 17,000 miles during the year – 12,300 state business miles and 4,700 personal miles. The vehicle’s fair market value is $16,200. The amount of the vehicle’s fair market value that must be included in John’s income for the year is calculated as follows:

Annual Lease Value of $16,200 vehicle (from table) = $4,600 % Of personal miles = 4,700 ÷ 17,000 = .2765 FMV of personal use = $4,600 X .2765= $1,271.90

www.irs.gov



If the employee has the vehicle for less than a year but it is available for use for at least 30 consecutive days, the annual lease value (ALV) must be prorated for that period by using the following formula:

Prorated ALV = ALV x (number of days available ÷ 365)

If the vehicle is available to the employee for periods of less than 30 consecutive days during the year, the employer may treat the vehicle as being available for 30 days to avoid the harsher valuation rules (unless the availability is 7 or fewer days per year). See Daily Lease Value above.

FUEL NOT INCLUDED – The annual lease value does not include the value of employer-provided fuel. The employer must include the value of fuel separately in the employee’s wages. You can value the fuel provided at FMV or at an IRS-approved rate of 5.5 cents per mile.

5. Withholding Requirements

The general rule for taxing fringe benefits is that all benefits are taxable to the recipient based on the fair market value (FMV), and the provider of the benefit is responsible for withholding federal income taxes, social security and Medicare taxes. The taxes may be withheld from the recipient’s cash compensation. The fair market value of the fringe benefit may be reduced, however, by the following amounts:

• Any amount that the law excludes from compensation; and • Any amount that the recipient pays for the benefit.

Employers may elect either to withhold or not to withhold federal income taxes on the taxable value of the employee’s personal use of a state vehicle. Employers can make different withholding elections for different employees. However, the employer must withhold social security and Medicare taxes from the employee even if income taxes are not withheld. The employer must also pay its matching social security and Medicare tax on the taxable value. Affected employees must be notified in writing of the election not to withhold by the employer by January 31 of the year for which the election is made or within 30 days after the employee first gets the vehicle (whichever is later). The employer can change its decision not to withhold by notifying the employee in writing. The State Chief Financial Officer informs affected employees on the Employee Annual Payroll Information Statement. The statements are distributed with the employee copy of Form W-2 each January. Agencies are required to inform new employees within 30 days after the date the employer first provides a vehicle to an employee that the State has elected to not withhold income tax on the taxable value of the employee’s personal use of a state vehicle.

6. Reporting Taxable Values

The employer must report the value of an employee’s personal use of the employer-provided vehicle as taxable income and include this amount on the employee’s Form W-2.

• Identify all employees receiving vehicle fringe benefits such as:

Employees commuting to and from work in a State vehicle;



Employees with use of a State vehicle for personal purposes; Vehicles leased by the State for employee use, which are used for commuting

and/or personal purposes; Vehicles provided to State employees from a foundation that acts as an

administrative extension of a unit of government; Third party provided vehicles (e.g., county government).

• Determine if the vehicle driven qualifies as one of the exceptions for personal use. • Determine the value of the employee's personal use of the vehicle by using the lease

valuation, commuting valuation, or cents-per-mile rule discussed above. • Use the On-Line Non-Cash Adjustment System to report the employee's earnings for

value of the personal use of the vehicle. Agency instructions and submission deadlines for the on-line system are provided in Volume V, Section 7.

I. PERSONAL USE OF STATE AIRCRAFT

Aircraft owned, leased, or operated by any state agency shall be available for official state business only as authorized by agency heads. Internal procedures are required to be developed to ensure state aircraft are used only for official state business or for purposes consistent with official state business as defined in §287, F.S. Persons not on official state business may be transported on a space available basis when approved by and when accompanying the Governor, the Lt. Governor, a member of the Cabinet, the Speaker of the House of Representatives, and the President of the Senate or the Chief Justice of the Supreme Court. However, such transportation is not considered official state business, Chapter 60B-4.003, F.A.C.

1. Determining Taxable Personal Use

The value of employees business travel in a state plane or helicopter is excluded from the employee’s income as a working condition fringe benefit. Transportation that is not for official state business may result in taxable income. If the travel is primarily personal, the value is included in the employee’s income. Travel that combines business and personal purposes must be allocated to each. Spouses, dependents, or other persons that accompany employees on state business may also incur taxable income to the employee unless on bona fide state business (see IRC §274(m)(3)). Social security, Medicare, and income tax apply to any taxable income exceeding the amount, if any, paid by the employee for the flight.

2. Determining Taxable Value

Agencies may choose to value personal flights on state aircraft under either the general or special valuation rules. The special valuation rule may be used to determine the value of benefits if they prove to be more advantageous than the general fair market value. Agencies must use the same valuation method to value all personal flights by employees in any one calendar year.



3. General Valuation Rule

Under the general valuation method, the value of the flight is equal to the cost of chartering a comparable aircraft for a comparable flight. The charter cost must be allocated among all employees aboard, including those traveling on business. The general valuation rule for a personal flight on a state-provided piloted aircraft sets the fair market value at the cost of chartering a comparable aircraft and pilot for a comparable flight in an arm's-length transaction.

4. Special Valuation: Noncommercial Flights

Under the special valuation rule for noncommercial flights, the value depends on the weight of the aircraft, the number of miles flown, and whether or not the employee is a "control" employee. A control employee is an elected official or an employee whose compensation equals or exceeds $145,700 (frozen at 2010 rates),. Instead of using the Control Employee definition, you can choose to define a control employee as any highly compensated employee. For 2014 an employee that received more than $115,000 in pay for the preceding year. The value of a flight is determined under the base aircraft valuation formula (also known as the Standard Industry Fare Level formula or SIFL) by multiplying the SIFL cents-per-mile rates applicable for the periods during which the flight was taken by the appropriate aircraft multiple provided in section IRS Reg. §1.61–21(g)(7) and then adding the applicable terminal charge. The SIFL cents-per-mile rates in the formula and the terminal charge are calculated by the federal Department of Transportation and are reviewed semi-annually. If an employer uses the non-commercial flight valuation rule to value any flight provided to an employee, it must use the rule to value all eligible flights provided to employees during the calendar year. Each leg of a flight (each time the employee deplanes) must be valued as a separate flight, unless an intermediate stop is made solely due to weather conditions or to refuel or service the aircraft. Therefore, a round trip includes at least two flights. Under the non-commercial flight valuation rule, the value of a flight on an employer-provided aircraft for an individual who is less than two years old is deemed to be zero.

Flights for guests of control employees are valued as control employees. For example, assume that a control employee, his spouse, and his two children fly on a state-provided aircraft for personal purposes. The maximum certified takeoff weight of the aircraft is 12,000 lbs. The amount includible in the employee's income is 4 x [(300 percent x the applicable SIFL cents-per-mile rates multiplied by the number of miles in the flight) plus the applicable terminal charge]. The following chart sets forth the terminal charges and SIFL mileage rates:



STANDARD INDUSTRY FARE LEVEL (Federal Dept. Transportation) Six Month Period Mileage Range Amount Per Mile Terminal Charge

January 1, 2013 – June 30, 2013 0 – 500 $0.2655

$48.54

501 – 1500 $0.2024 Over 1500 $0.1946

0 – 500 $0.2654 July 1, 2013 – December 31, 2013 501 – 1500 $0.2024 $48.53 Over 1500 $0.1946

AIRCRAFT MULTIPLES (Reg. §1.61-21(g)) Max. Certified Takeoff Weight Control Employee Non-Control Employee 6,000 lbs. Or less .625 .156

6,001 lbs. – 10,000 lbs. 1.25 .234 10,001 lbs. – 25,000 lbs. 3.00 .313 25,001 lbs. Or more 4.00 .313

5. An Exception to the Special Valuation Rule applies when individuals flying on state

business occupy half of the aircraft's regular seating capacity. In that case, a personal flight by an employee is valued at zero, and no additional income is incurred. For purposes of this rule, spouses, and dependent children and parents of employees, retired and disabled employees will be treated as employees (IRC §132(h)(1)-(3)).

Example: Assume that 60 percent of the regular passenger seating capacity of an employer's aircraft is occupied by individuals whose flights are primarily for state business and are excludable from income. If a control employee, his spouse, and his dependent child fly on the employer's aircraft for primarily personal reasons, the value of the three flights is deemed to be zero.

6. To Value a Personal Use Noncommercial Flight, the following steps are taken:

• Miles traveled are multiplied by the SIFL rates per mile to arrive at mileage charges;

• The total mileage charge is multiplied by the weight-based employee aircraft multiple; and

• The product from step 2 is added to the SIFL terminal charge.

7. Combination Business and Personal Flights If an employee flies on a state aircraft for combined business and personal reasons, the amount of income attributed to the employee must be adjusted. If the flight is made primarily for business purposes, determine the value of the flight as made and subtract the value of the flight that would have been made had there been no personal trip.

Example: An employee flies in a state aircraft from Tallahassee to Miami on business, then flies to Orlando for vacation, and returns to Tallahassee. Three flights are involved, and are valued according to the special valuation rule. The value of a round trip flight between Tallahassee and Miami also is determined. The difference between the two values is the amount of income incurred by the employee.

8. Reporting Procedures



• Identify all employees and guests with personal flights on state aircraft. • Determine the value of the flight using either general or special valuation rules less any

reimbursement made by the employee. • Subtract the non-personal value of the trip. • Contact BOSP for special processing instructions.

J. TRAVEL EXPENSE REIMBURSEMENTS

1. Auto Expense Reimbursement

IRS regulations permit reimbursement of business expenses for local travel or transportation expenses while away from home through a mileage allowance. The amount of the allowance up to the federal business standard mileage rate is deemed substantiated and not taxable to the employee, so long as the employee substantiates the time, place, and business purpose of the travel. The federal business standard mileage rate beginning January 1, 2014 is 56cents per mile. a. State Mileage Allowance (Cents Per Mile)

Agency heads may authorize the use of privately owned vehicles for official travel in lieu of publicly owned vehicles or common carriers. The approved traveler is entitled to a mileage allowance reimbursement at a fixed rate of 44.5 cents per business mile effective July 1, 2006. Refer to §112.061, F.S.

b. State Monthly Mileage Allowance

Agency heads may grant monthly mileage allowances in fixed amounts for use of privately owned vehicles on official business in lieu of the cents per mile allowance paid under the accountable plan rules. Monthly mileage allowances are taxable income to the employee and should be submitted to the Bureau of State Payrolls for payment using the People First System or via the On Demand System (See Volume IV, Section 11). Also, see Reference Guide for State Expenditures at http://www.myfloridacfo.com/Division/AA/Manuals/Auditing/Reference_Guide_For_State_Expenditures.pdf; and, §112.061(7)(f), F.S.

2. Lodging and Meal Reimbursements

Payments to employees for reasonable and necessary expenses incurred while traveling overnight away from home on the employer’s business are not taxable to employees, provided these payments are made under an “accountable plan.” Likewise, employer payments for food and lodging expenses for employees who temporarily assigned to a distant job location, which precludes their daily, return to their regular workplace are excluded from income. If an assignment to a single location away from home is expected to, or actually lasts for one year or more, it may be considered indefinite, rather than temporary. Employer payments for travel expenses (transportation, food, and lodging) for indefinite employment away from home are taxable to the employee.





Florida Statutes §112.061 establishes standard travel reimbursement rates, procedures, and limitations, applicable to all public officers, employees, and authorized persons whose travel is authorized and paid by a public agency. All travel must be authorized and approved by the head of the agency, or his or her designated representative, from whose funds the traveler is paid. Computation of Travel Time for Reimbursement – For purposes of reimbursement rates and methods of calculating fractional days of travel, the following principles are prescribed:

• The Class A travel shall be a calendar day (midnight to midnight). The Class B travel day shall begin at the same time as the travel period.

• For Class A and Class B travel, the traveler shall be reimbursed one-fourth of the authorized rate of per diem for each quarter, or fraction thereof, of the travel day included within the travel period.

Rates of Per Diem and Subsistence Allowance – For purposes of reimbursement rates and methods of calculation, per diem and subsistence allowances authorized travelers shall be allowed for subsistence, either of the following for each day of travel at the option of the traveler:

• Eighty dollars per diem; or

• If actual expenses exceed $80, the amounts permitted for Class C subsistence, plus actual expenses for lodging at a single-occupancy rate to be substantiated by bills paid therefore. (Class C subsistence rates: $6 Breakfast; Lunch $11; Dinner $19)

3. Companion Travel Expense

Florida Statutes §112.061 provides rates, procedures, and limitations, applicable to all

public officers, employees, and authorized persons whose travel is authorized and paid by a public agency.

IRS regulations provide that travel expenses of a spouse, dependent, or other individual

(not including business associates) accompanying an employee on a business trip are taxable to the employee unless:

• The spouse, dependent, or other person is also an employee of the employer

providing the reimbursement; • The travel of the spouse, dependent, or other person is for a bona fide business

purpose; and • The expenses would otherwise be deductible as a business expense by the spouse,

dependent, or other person.

TAXATION/RECONCILIATION ADOPTION BENEFITS


ADOPTION BENEFITS Chapter 2007-119, Laws of Florida, created §409.1663, F.S., which authorized the Department of Children and Family Services to administer the adoption benefits program. In 2010, §409.1663 was repealed by the 2010 Florida Legislature’s passing of House Bill 5305. As a result, beginning July 1, 2010, the State Employees Adoption Benefits Program no longer exists.

TAXATION/RECONCILIATION DEFERRED COMPENSATION


DEFERRED COMPENSATION Participants in § 457 plans and § 403(b) plans may choose to have part of their pay contributed by the employer into a retirement fund rather than receive it in their pay. The amount of the salary reduction is not included in wages subject to federal income tax at the time the compensation is deferred; however, it is subject to social security and Medicare taxes. Income tax on elective deferrals is deferred until distributed by the plan provider. Participants are permitted to defer compensation only up to certain limits.

A. § 457 DEFERRED COMPENSATION PLAN

1. Normal Deferral Limits The maximum amount that can be deferred is the lesser of applicable amount in the table

below or 100% of the employee’s compensation. Pre-tax elective deferrals to a § 403(b), § 457, § 125, or § 132(f)(4) plan are included in an employee’s annual compensation when determining the maximum contribution limit for the employee.

§ 457 Normal Deferral Limits

Calendar Year Maximum Annual Elective Deferral 2012 $17,000 2013 $17,500 2014 $17,500

2. Catch-up Provision – Special Rule Near Retirement

During the last 3 years before a participant reaches the plan’s normal retirement age, the participant may make additional deferrals for underutilized limits from previous years with the current employer. The following eligibility and participation requirements must be met: a. Eligibility –

• You were eligible to participate in your current employer’s §457 plan, any time from January 1, 1979, to the present, and you are currently participating in the plan.

• In prior tax years with your current employer you did not contribute the maximum amount allowed by law to either a §457 plan or §403(b) plan. This includes years when you did not choose to join the plan, although you were eligible.

• You did not retire in this calendar year. b. Catch-Up Years –

The catch-up provision for participants nearing retirement may be used only during the 3 years immediately preceding the year of the participant’s declared retirement age. For example, if the participant reaches retirement age in 2013, the participant may use the normal catch-up provision in 2010, 2011, and 2012.



c. Contribution Limits –

For eligible participants, the maximum amount that may be deferred using the catch-up provision is the lesser of: • Twice the annual normal deferral limit for that year, or • The annual normal deferral limit for the year plus underutilized amounts from

prior years. §457 Catch-up Limit - Special Rule Near Retirement Year Normal Deferral Catch-Up Near Retirement Maximum Deferral

2012 $17,000 $17,000 $34,000 2013 $17,500 $17,500 $35,000 2014 $17,500 $17,500 $35,000

Note:

The Special Rule Near Retirement Catch-up cannot be combined with the Age 50 catch-up provision (see below).

Participants may not make up for underutilized contributions from another employer’s §457 plans.

3. Age 50 Catch-up Provision

A participant age 50 or older by the end of the year can make additional contributions above the normal deferral limit in effect for that year, not to exceed the additional Age 50 dollar limit for that year. Eligible participants can make additional deferral contributions after they have reached the lesser of the statutory contribution limit or plan limit. This additional contribution is not dependent on the participant’s underutilized deferrals from prior years. Note: The Age 50 Catch-up provision is not available to participants during their last 3 years before reaching the plan’s normal retirement age if the maximum deferral limit under the special rule would provide a higher maximum contribution. §457 Age 50 Catch-up – Maximum Deferrals Allowed

Year Normal Deferral Age 50 Catch-Up Deferral Maximum Deferral 2012 $17,000 $5,500 $22,500 2013 $17,500 $5,500 $23,000 2014 $17,500 $5,500 $23,000

4. Form W-2 Reporting Requirements

Employee elective §457 deferrals are not wages subject to federal income tax, and are not included in box 1 of Form W-2. The deferrals, however, are subject to social security and Medicare taxes and are included in boxes 3, 4, 5, and 6. Elective deferrals must also be included in Box 12, preceded by Code “G,” The amount in Box 12 includes any catch-up contributions. The Form W-2 Retirement Plan indicator in Box 13 should not be checked.



5. Excess Deferrals Amounts deferred, including amounts in excess of the maximum deferral limits, are included in the Box 12 total, but are not included in Box 1. The employee must include the taxable excess amount on his or her personal income tax return.

B. § 403(b) TAX-SHELTERED ANNUITY PLANS

A §403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, and certain tax-exempt organizations. Individual accounts in a 403(b) plan can be an annuity contract (a contract provided through an insurance company), or a custodial account (an account invested in mutual funds). There are two types of contribution limits that apply to §403(b) accounts. IRC § 415 limits employer and employee contributions to all defined contribution plans. IRC § 402(g), and the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), limit employee annual elective contributions. 1. General Annual Limit – Employer and Employee Contributions

IRC § 415 limits total employer and employee contributions to all defined contribution plans in which the employee participates to the lesser of 100% of the employee’s annual compensation or the general limit for that year. Pre-tax elective deferrals to a §403(b); §457; §125, or §132(f)(4) (qualified transportation fringe benefit) plan are included in an employee’s annual compensation when determining the maximum contribution limit for the employee. Contributions to more than one 403(b) account and/or a qualified plan must be combined for limits calculations. Salary reduction contributions (elective deferrals) are considered employer contributions and are taken into consideration when applying the general annual limit. Employee elective contributions are further limited by IRC §402(g) and EGTRRA provisions as discussed below. Maximum contributions permitted under § 415(c) are shown below. Employees Age 50 at year-end may make additional contributions up to the following amounts. § 403(b) General Annual Limit – Employer/Employee Contributions

Year 415(c) General Limit Age 50 Limit Maximum Amount 2012 $50,000 $5,500 $55,500 2013 $51,000 $5,500 $56,500 2014 $52,000 $5,500 $57,500

2. Elective Deferral Limits

Employees can make elective deferrals under a salary reduction agreement up to the following maximum amounts. Additional contributions are available for employees having 15 years of service, and for those age 50 or older at calendar year end. The following schedule shows the maximum amounts permitted.



§ 403(b) Elective Deferrals – Maximum Annual Limit Calendar

Year Basic

Deferral 15 Years Service

Age 50 at Year End

Potential Deferral Limit

2012 $17,000 $3,000 $5,500 $25,500 2013 $17,500 $3,000 $5,500 $26,000 2014 $17,500 $3,000 $5,500 $26,000

a. Basic Elective Deferral Limit The basic salary reduction deferral limit for 2014 is $17,500. b. 15 Years Service Catch-Up Rule

Qualifying participants can take advantage of a special provision in the law to exceed the basic elective deferral limit. To use this provision the employee must have at least 15 years of service with the employer. An eligible employee’s additional deferral is limited to the least of the following:

• $3,000 in additional contributions in any year; • $15,000 reduced by any amounts contributed under this special provision in

earlier years; or • $5,000 times the number of years of service with the employer, minus the total

elective deferrals made by your employer for the employee for previous years. c. Age 50 Catch-Up Contributions

Effective in 2002, IRC § 414(v) permits additional deferrals for plan participants age 50 or older. These contributions may be made in addition to the elective contribution limits and the § 415(c) general annual additions limit.

Eligibility to make age 50 catch-up contributions includes:

• The employee will have reached age 50 by the end of the year, and • The maximum amount of elective deferrals has been made for the plan year.

The maximum amount of age 50 catch-up contributions is the lesser of: • The statutory contribution for that year ($5,500 for 2014), or • Includible compensation minus other elective deferrals for the year.

3. Form W-2 Reporting Requirements

Employee elective deferrals are not wages subject to federal income tax, and are not included in box 1 of Form W-2. The deferrals, however, are subject to social security and Medicare taxes and are included in boxes 3, 4, 5, and 6. Elective deferrals, including any catch-up contributions, must also be included in Box 12, preceded by Code “E.” The employer must mark Box 13 for retirement plan.



4. Excess Elective Deferrals Amounts deferred, including amounts in excess of the maximum deferral limits, are included in the Box 12 total, but are not included in Box 1. The employee must include the taxable excess amount on his or her personal income tax return. Employees having excess elective deferrals for a year may receive a corrective distribution from the provider no later than April 15 of the following year in order for the amount to avoid being taxed a second time.

C. MONITORING CONTRIBUTION LIMITS

The plan administrator or provider should apply the proper annual limit when figuring the plan contributions. However, the employee is responsible for monitoring the total amount deferred to ensure that the limit is not exceeded. The employee should check with the employer, provider, plan administrator, or Internal Revenue Service to learn the deferral limits. The employee must immediately report to the provider deferral amounts that exceed the deferral limits for the year.

D. CORRECTING EXCESS DEFERRALS

Employees having excess deferrals should notify their plan provider immediately for corrective action.

1. Correction of Current Year Excess Deferrals

The provider may refund the excess contribution to the agency if the refund is made by December 31 of the same calendar year. A corrective distribution may be made only if both of the following conditions are met.

• The employee or employer designates the distribution as an excess deferral to the extent of the excess deferral for the year.

• The correcting distribution is made after the date on which the excess deferral was made.

Any interest income, or other income, attributable to the excess deferral should be distributed by the plan provider directly to the employee and reported for tax purposes.

2. Correction of Prior Year Excess Deferrals

Employees having excess deferrals for a year may receive a corrective distribution of the excess deferral no later than April 15 of the following year. The plan should distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made in order to avoid the amount being taxed twice. Distributions by the plan provider for prior year excess elective deferrals may not be refunded to the employing agency.



3. Tax Treatment of Excess Deferrals

Employees should report excess deferrals to the IRS when filing their personal income tax return. Excess deferrals distributed by the provider by April 15 are includible in the employee’s income in the year contributed. Any interest income or earnings on the excess deferral will be taxed in the year distributed by the provider. Excess deferrals distributed by the provider after April 15 are includible in the employee’s income in the year contributed and when distributed by the provider. The excess amount may be taxed twice. Participants receiving payment for excess contributions should receive from the provider a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for the year in which the excess deferral is distributed to the participant.

Participant questions concerning Form 1099-R issued by a provider or the taxability of excessive elective deferrals should be directed to the provider, plan administrator, or the participant's tax counsel.

4. Employer Errors, Omissions, or Mistakes

Employees having elective deferrals due to an employer error, omission or mistake should notify their payroll office immediately. A misunderstanding of the 457, 403(b), 402(g) or 415 limits is not considered a mistake of fact. A mistake of fact is an unconscious ignorance or forgetfulness of a fact or the belief in the existence of a material thing, which does not exist. Examples of mistakes of fact include remitting contributions to the wrong employee's contract or certificate, or a mathematical or clerical error.

Elective deferrals made as the result of an error, omission, or mistake by the employing agency may be corrected after December 31 of the year in which the deferral occurred. In these circumstances, the elective deferral must be refunded by the plan provider to the employing agency for deposit into the appropriate local account by April 15 of the year following the year the incorrect deferral was made. Agency requests for correction of prior year employee earnings records should be directed to the BOSP with an explanation for the request.

The following Internal Revenue Service Publications provide information concerning deferral limits and taxable income for §457 and §403(b) plans:

• Publication 571 - Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax Exempt Organizations

• Publication 525 - Taxable and Nontaxable Income • Publication 575 – Pension and Annuity Income

These publications may be obtained from the IRS, telephone 1-800-829-3676, or website www.irs.gov.

www.irs.gov

TAXATION/RECONCILIATION FORM W-2/W-2C


EMPLOYEE WAGE AND INFORMATION STATEMENTS

This section provides information about the preparation, distribution, and access of the following federal forms: W-2, W-2c and1099-MISC, and the Annual Earnings & Benefits Statement.

A. Form W-2 Wage and Tax Statement B. Electronic W-2 Forms C. Distribution of W-2 Forms D. Undeliverable W-2 Forms E. Form W-2 Agency Access and W-2 Duplicates F. Form W-2c Corrected Wage and Tax Statement G. Duplicate Form W-2c H. Form 1099-MISC-Miscellaneous Income I. Annual Earnings & Benefits Statement

A. FORM W-2 WAGE AND TAX STATEMENT

BOSP produces Form W-2 for employees paid through the State payroll system during the calendar year. State employees may receive their Form W-2 electronically on the Employee Information Center (EIC) website or receive a printed Form W-2 through their agency. If an employee is paid by more than one agency, the earnings for all agencies are recorded on a single W-2. The printed forms are sorted in the same sequence as the agency’s payroll – ascending Social Security Number, within intra-department number, within organization code. A list of all W-2 forms produced for each agency, including electronic forms, will be available in RDS (form ID U**6) prior to the forms being released to the agencies.

2013 W-2 WAGE AND TAX STATEMENT A. Employee’s Social Security Number

Payroll organization code Intra-department number

B. Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

C. Employer’s name, address, and ZIP code State of Florida Jeff Atwater, Chief Financial Officer 200 E Gaines Street Tallahassee, FL 32399-0356

3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 10 Dependent care benefits

D. Control number 11 Nonqualified plans 12A See instructions for box 12

E. Employee’s first name, mi, and last name 13 Statutory Retirement 3rd Party employee plan sick pay

12B

14 Other

12C

F. Employee’s address and Zip code

12D

12E

15 State

Employer’s state ID number

16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Dept. of the Treasury Internal Revenue Service



Form W-2 boxes are described below. Additional information is available on the IRS website www.irs.gov. See W-2 Forms and Instructions.

Box Caption Description

a Employee’s social security number The social security number on file in the W-4 System.

Payroll ORG Code Payroll organization code Intra-dept No Alpha-Numeric code on the Year To Date File

b Employer identification number

Number assigned by the Internal Revenue Service for reporting purposes. This number is also used on Form 941.

c Employer's name, address and ZIP code (reporting agency)

State of Florida Chief Financial Officer 200 E. Gaines Street Tallahassee, Florida 32399-0356

d Control number Number used by the Department for internal control.

e Employee’s first name and initial, Last name and Suffix.

Employee’s name on file in the W-4 System.

f Employee’s address and ZIP code

Employee’s information on file in the W-4 System. Note: ZIP code is updated per the United States Postal Service.

1 Wages, tips, other compensation

Amount of taxable wages and other benefits the IRS requires to be reported. Does not include wages that were tax deferred or tax sheltered.

2 Federal income tax withheld

Amount of withholding tax deducted from the employee’s wages and reported to the Internal Revenue Service.

3 Social security wages The taxable wage base for 2013 is $113, 700; monies paid in excess of the wage base are not subject to social security tax.

4 Social Security Tax Withheld

Amount of social security tax withheld from the employee's wages and submitted on their behalf to the Social Security Administration. The 2013 rate for employees is 6.2% of social security wages. Maximum for 2013 is $7,049.40.

5 Medicare wages and tips

Medicare tax is computed at 1.45% of the income subject to the tax. Employee contributions for Medicare wage amounts over $200,000 are computed at 2.35%.

6 Medicare Tax Withheld

Amount of Medicare tax withheld from the employee's wages and submitted on their behalf to the Social Security Administration.

7 Social security tips Amount of tips subject to Social Security and Medicare tax. The total of boxes 3 and 7 should not be more than $113, 700 in 2013.

8

Allocated Tips Not used

9 Advance EIC Payment

Not used after tax year 2010

10 Dependent care benefits

Reflects an employee's participation in the Pretax Benefits Program for Dependent Care. Monies are total of dependent care benefits employer paid to employee (or incurred on employee's behalf). Amount is not included in boxes 1, 3, or 5. Amount over $5,000 is included in boxes 1, 3, and 5.

11 Non-qualified Plans This is for the distributions of previously deferred monies under the State's Deferred Compensation, Section 457 plan. These distributions are made by the provider companies and are not reflected on Form W-2.

E - Elective deferrals under a section 403(b) salary reduction agreement. The amount is not included in box 1.

G - Elective deferrals to a section 457(b) deferred compensation plan. The amount is not included in box 1.

12 L - Substantiated employee business expense reimbursements. Per diem or mileage equal to or less than the federal rate is shown in box 12 and not included in box 1. Amount in excess of the federal rate appear in boxes 1, 3 and 5.

P - Qualified moving expense reimbursements paid directly to the employee. The amount is not included in boxes 1, 3 or 5, but will be displayed on the Employee’s Annual Earnings and Benefits Statement.

www.irs.gov



Box Caption Description Q - Nontaxable combat pay W - Employer contributions (including amounts the employee elected to contribute using

a § 125 cafeteria plan) to an employee’s Health Savings Account (HSA). DD - Cost of employer-sponsored health coverage

13 Retirement Plan

This box is marked if a defined benefit plan employee was an active participant in the plan year 07/01/12 through 06/30/13. It is marked for an investment plan employee who was an active member during 2013. If an employee was in DROP retirement this entire plan year, they are not an active participant and will not have this box marked.

14

125

Caption of “125”: Refers to the IRC § 125, pertaining to Cafeteria Plans. An amount is shown if an employee participated in the Pretax Benefits Program for insurance premiums or medical reimbursement. The amount is not included in box 1, or box 3, or box 5.

132

Caption of “132”: Refers to the IRC § 132, pertaining to Certain Non-taxable Fringe Benefits. An amount is shown if an employee participated in the Pretax Benefits Program for a qualified transportation or parking fringe benefit. The amount is not included in boxes 1, 3, or 5.

VEH Caption of “VEH”: An amount is shown if an employee received a taxable non-cash fringe benefit from the use of an employer-provided vehicle. The amount is also included in boxes 1, 3, and 5.

OPS Caption of “OPS”: An amount is shown if an employee contributed to the OPS FICA Alternative Retirement Plan. The contributions are not taxable for federal income tax and the amount is not included in boxes 1 and 3.

B. ELECTRONIC W-2 FORMS Beginning August 2010, employees may choose to receive their Form W-2 in an electronic format instead of receiving a paper form. Employees that choose electronic delivery will have access to their Form W-2 in January before the printed forms are released to agencies for distribution. Employees that choose to receive their Form W-2 in an electronic format will not receive a paper form. In order to choose electronic delivery, employees must affirmatively consent electronically to receive Form W-2 in an electronic format. The employee must be registered with the Employee Information Center (EIC) website, have a valid e-mail address in EIC, and have accepted the TERMS OF USE for electronic delivery. Consent applies to each Form W-2 required to be furnished and is valid until it is withdrawn by the employee or employer. The Employees’ Information Center (EIC) website sign-on is located at https://apps.fldfs.com/EIC/EmployeeInfoCenter/.

Employees choosing electronic delivery of Form W-2 will be notified by e-mail when the form is available on the website. The e-mail notice will include in the subject line the following statement in capital letters, “IMPORTANT TAX DOCUMENT AVAILABLE.” If the e-mail notice is returned as undeliverable, the employee will be notified by BOSP letter that the W-2 is available on the website. If the email address is not corrected within a period of time, the employer should withdraw the employee’s consent for future electronic delivery of the W-2. The employee may reregister for electronic W-2 delivery with a valid email address.

https://apps.fldfs.com/EIC/EmployeInfoCenter/



C. DISTRIBUTION OF W-2 FORMS

W-2 forms are produced for state employees in early January, generally during the first two weeks. A listing of forms produced will be available in RDS (form ID U**6) prior to forms being released to the agencies. The RDS report will list all forms produced including electronic forms produced for registered employees. Employees receiving a paper form will be indicated by a P on the report; employees that registered for electronic delivery will be indicated by an E on the report. A paper Form W-2 will not be produced for employees registered for electronic delivery. Prior to January 31st, BOSP will releases the printed W-2 forms to the Transmittal Section for pick up by the agencies. It is the sole responsibility of the agency to distribute Form W-2 to its employees prior to January 31st, as required by the IRS. W-2 mailing envelopes may be purchased by the individual agencies with their return address using commodity #3104207230160. If a printed Form W-2 is lost or destroyed, the employee may request a duplicate through his or her Agency Personnel Office, or, after January 31st, the employee may access the Employee Information Center website, and print an electronic copy using a personal computer.

D. UNDELIVERABLE W-2 FORMS

The IRS requires that any employee copies of Form W-2 that an agency tried to deliver but could not, be retained for four years. Agencies are responsible for such retention and must have procedures permitting retrieval if requested by the Internal Revenue Service, Chief Financial Officer, or Office of the Auditor General. Due to this requirement, Form W-2 envelopes must display the agency’s return address.

E. FORM W-2 AGENCY ACCESS AND W-2 DUPLICATES

Authorized agency personnel may access electronic W-2 forms for employees of their own agency. Access for agency personnel to print W-2 forms for tax years 2009, 2010, 2011, 2012 and 2013 will be available to agencies only through the Chief Financial Officer’s Master Personnel Account website. Authorized agency personnel may access W-2 forms for their employees and print copies as needed using a personal computer. The details for this process are in the Access Control Manual and Local Supervisor Manual provided to the authorized employees. See Bureau of State Payrolls Agency Addressed Memo DFSBP 07-05 dated November 30, 2007 for more information. Employees registered for electronic delivery will have access to their 2013 form in early January; access to personal 2013 W-2 forms will be available to all employees after January 31st. Employees may print their personal W-2 forms as many times as necessary.

F. FORM W-2c CORRECTED WAGE AND TAX STATEMENT

When adjustments of salary, noncash benefits, tax-sheltered deductions or Social Security number have been processed for a previous tax year, Form W-2c, Corrected Wage and Tax Statement is produced to correct the original Form W-2. Form W-2c supplements the original Form W-2; it does not replace it. If a line is blank on the W-2c form, it is because that tax category was unaffected by the correction; the information on the original W-2 for that category is to be used in filing a tax return with the IRS.



When the employee has submitted a SSN correction with his/her agency personnel office, the employee is issued a W-2c that reflects only the correction of the employee’s SSN. Despite the absence of money amounts, this is all that is needed to move the employee’s monies from the incorrect SSN to the correct SSN. Agency couriers can pick up Form W-2c’s at the Department of Financial Service’s Transmittal Office for agencies to distribute to their employees. W-2c’s will continue to be printed for all employees regardless of whether they have elected to receive their W-2 electronically or not. W-2c’s will not be available on the Employee Information Center website. However, there will be a message indicating that there is a W-2c for the applicable year.

Employee’s Incorrect Address on Form W-2 – If a Form W-2 was issued showing an incorrect address for the employee but all other information is correct, a Form W-2c is not produced. Mail the Form W-2 with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee. Both the original Form W-2 and W-2c should be included when employees file their federal tax return. If the employee has already filed their income tax return and a W-2c Form is received, he or she may need to file an amended return. Some employees may have multiple corrections, thereby receiving multiple W-2c Forms. Copy B of the 2013 W-2c follows. The form in this manual is not to-scale.

OMB No. 1545-0008 Organization Code: a Employer’s name, address, and ZIP code c Tax year/Form corrected d Employee’s correct SSN

State of Florida Jeff Atwater, Chief Financial Officer 200 E Gaines Street Tallahassee, Florida 32399-0356

/ W-2 e Corrected SSN and/or name (Check this box and complete boxes

□ f and/or g if incorrect on form previously filed) Complete boxes f and g only if incorrect on form previously filed ► f Employee’s previously reported SSN

b Employer’s Federal EIN g Employee’s previously reported name

59-6001874 h Employee’s first name, initial, and last name

Note: Only money fields presented are being corrected.

i Employee’s address and ZIP code Previously reported Correct information Previously reported Correct information

1 Wages, tips, other compensation 1 Wages, tips, other compensation 2 Federal income tax withheld 2 Federal income tax withheld

3 Social security wages 3 Social security wages 4 Social security tax withheld 4 Social security tax withheld

5 Medicare wages and tips 5 Medicare wages and tips 6 Medicare tax withheld 6 Medicare tax withheld

13 Statutory Retirement Third-

party 13 Statutory Retirement Third-party employee Plan sick pay employee plan sick pay

□ □ □ □ □ □

Form W-2c (Rev. 2-2009) Corrected Wage and Tax Statement Copy B—To Be Filed With Employee’s Federal Tax Return Department of the Treasury

Internal Revenue Service



Box Ref. Caption Description

a. Employer’s name, address and ZIP code.

This is the name of reporting and remitting agency for the State of Florida payrolls.

b. Employer’s Federal EIN Shows the correct EIN assigned by the IRS.

c. Tax Year/ Form corrected The tax year and type of form for which the correction is being filed

d. Employee's correct SSN

The correct SSN even if it was correct on the original Form W-2 is entered in box d.

e. Corrected SSN and/or name

This box is marked if boxes f and/or g are completed.

f. Employee’s previously reported SSN

This box is completed for a previously reported incorrect employee Social Security number.

g. Employee’s previously reported name

This box is completed for a previously reported incorrect employee name.

h./i.

Employee’s first name, initial and last name; Employee’s address and ZIP code Employee’s correct name and address

Numbered Boxes. For the items that are being corrected (changed), amounts will be entered under “Previously reported” and under “Correct information” columns.

G. DUPLICATE FORM W-2c

Agencies may request duplicate W-2c forms for the three prior calendar years using the FLAIR/Payroll Tax Reporting (TR) system. During calendar year 2014, duplicates may be requested for W-2c’s correcting W-2 forms originally issued for years 2011, 2012, and 2013. Duplicate requests for earlier years should be submitted to the Bureau of State Payrolls, Employee Records Section. Inquiries into corrected W-2 (W-2 c) information may be completed by entering a d in front of the W-2c you want to display on a screen like Screen 3 below. A duplicate W-2c may be requested directly from within the W-2c screens for 2011, 2012 and 2013. Note that a W-2c duplicate request on a W-2c screen will produce the W-2c but not a duplicate W-2 since duplicate W-2 forms are available on the EIC website. If the employee has been issued more than one W-2c, the on-line system duplicate will only produce a W-2c that includes all corrections through the most recent issue date.

The procedures below apply to W-2c duplicates.



1. From the Payroll Main Menu (Screen 1), enter TR to access the Tax Reporting Menu.

Screen 1 PAYROLL MAIN MENU

SEL CS COLLECTIONS SYSTEM DM DIRECTORY MAINTENANCE MENU EI EMPLOYEE INFORMATION SR SALARY REFUNDS TR TAX REPORTING W4 W4/W5 MAINTENANCE MENU TR <‐‐‐ ENTER SEL CODE Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12‐‐‐ QUIT

2. From the Tax Reporting System – Main Menu (Screen 2) you may request employee Form

W-2c detail by typing and entering WC. Note that WA and WS can be used to view W-2 information while duplicate W-2 forms themselves are only available on the EIC website. Text Fields Detail (WT) is restricted for BOSP use.

Screen 2

PTRQMENU ***** TAX REPORTING SYSTEM ***** PTRMMENU ‐ MAIN MENU ‐ Code Function ‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ WA W2'S ALPHABETIC ORDER WC W2'S CORRECTED WS W2'S SOCIAL SECURITY NBR ORDER WT W2 TEXT FIELDS ‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Code: WC Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12‐‐‐ HELP QUIT RETRN MAIN FLIP

3. On Screen 3 enter tax year and Social Security number (SSID). To request a duplicate W-2c,

type m next to the W-2c record last issued and press Enter and then see step 4 below. If agency personnel only want to display W-2c detail, type d next to the record and press Enter to open employee W-2c information for viewing.

Screen 3

P2CQBDET ***** TAX REPORTING SYSTEM ***** P2CMBDET ‐ W2C DETAIL ‐ ISSUE ACTION YEAR SOC SEC ID LAST NAME FIRST NAME MI DATE ‐‐‐‐‐‐ ‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐ ‐‐‐ ‐‐‐‐‐‐‐‐ __ 2012 xxx‐xx‐xxxx EMPLOYEE JOSHUA A 02/17/13 __ 2012 xxx‐xx‐xxxx JONES DEEYA A 01/08/13 __ 2012 xxx‐xx‐xxxx JOHNSON MARC J 06/10/13 __ 2012 xxx‐xx‐xxxx HENRY COLETTE C 09/08/13



__ 2012 xxx‐xx‐xxxx UNDERWOOD JARRED M 01/08/13 __ 2012 xxx‐xx‐xxxx UNDERWOOD JARRED M 01/12/13 __ 2012 xxx‐xx‐xxxx BOCLAIR ROBERT A 02/26/13 __ 2012 xxx‐xx‐xxxx LESTER IAN E 02/11/13 __ 2012 xxx‐xx‐xxxx ARNOLD CATHLEEN L 04/06/13 __ 2012 xxx‐xx‐xxxx OLLEE REGENIA Y 01/29/13 __ 2012 xxx‐xx‐xxxx CORE ASHLEY E 01/29/13 __ 2012 xxx‐xx‐xxxx HART CHRISTINA 01/08/13 Tax Year: 2012 SSID: _________ NEXT REQUEST: __ Display Modify (PF5=flip)

4. Screen 4 below is the first of five screens that display W-2c detail. The remaining screens

are displayed by pressing PF11.

If m was entered on the Screen 3 above, agency personnel complete a duplicate W-2c request by entering an “A” next to *DUPLICATE. A modified successfully message will display at the top of the resulting screen. PF3 must then be pressed to officially execute the duplicate W-2c request. Duplicate W-2c forms are picked up by agency courier at the DFS Transmittal office after being processed overnight and printed the following morning.

Screen 4

W2Cc 2012‐014725535‐mm/dd/yy Display Modify P2CNDDE2 ***** TAX REPORTING SYSTEM ***** P2CMDT01 Sep 12,13 ‐ W2C WAGE AND TAX DISPLAY ‐ 4 more > H EMPLOYEE'S NAME,ADDRESS, AND ZIP CODE CORRECTED: JOHN M SMITH 3793 ANYROAD CITY: ANYTOWN ST: FL ZIP: 334622217 CTRY: D EMPLOYEE'S CORRECT SSN: XXX‐XX‐XXXX F EMPLOYEE'S INCORRECT SSN: ‐ ‐ PENSION DEF'D PREVIOUSLY DECEASED PLAN COMP REPORTED CORRECTED *DUPLICATE: A G EMPLOYEE'S NAME (AS INCORRECTLY SHOWN ON PREVIOUS FORM) *EMP TP CD: 1 Enter‐PF1‐‐‐PF2‐‐‐PF3‐‐‐PF4‐‐‐PF5‐‐‐PF6‐‐‐PF7‐‐‐PF8‐‐‐PF9‐‐‐PF10‐‐PF11‐‐PF12‐‐‐ HELP QUIT RETRN MAIN FLIP CNFM LEFT RIGHT

H. FORM 1099-MISC – MISCELLANEOUS INCOME

1. Beneficiary Payments

In addition to issuing Forms W-2 and W-2c for payments to state employees, the Bureau of State Payrolls also issues payments to the beneficiaries of deceased state employees. These beneficiary payments are reported on IRS Form 1099-MISC. Similar to Form W-2, these forms are issued annually and are sent to the recipients by January 31st of the year following payment.



Inquiries concerning IRS Form 1099-MISC issued to the beneficiaries of state employees should be directed to the contact number on the form or to the Bureau of State Payrolls, telephone (850) 413-5625 or (850) 413-5513.

2. Vendor Payments

Certain payments made by the State to non-employees must be reported to the IRS on Form 1099-MISC, Statement for Recipients of Miscellaneous Income. Payments requiring reporting include: service payments to individuals; payments to health care providers; payments to attorneys; and other payments, such as prizes and awards to non-employees. The Bureau of Accounting (Department of Financial Services) issues Form 1099-MISC for these specific non-employee payments. Inquiries concerning these Form 1099-MISC forms should be directed to contact telephone number shown on the form, or the Bureau of Accounting, (850) 413-5519.

3. Retirement Beneficiary Payments

The Department of Management Services, Division of Retirement, issues Form 1099-R to the recipients of retirement benefits. Inquiries concerning Form 1099-R should be directed to the Division of Retirement at (850) 488-4742 or 1(888) 377-7687.

I. ANNUAL EARNINGS AND BENEFITS STATEMENT In conjunction with the annual production of W-2 forms for state employees, the Bureau of State Payrolls produces a corresponding Annual Earnings and Benefits Statement. The statement provides a recap of the employee's income from the State of Florida, employer contributions made on behalf of the employee, and information on both mandatory and voluntary payroll deductions. The statement is provided only as an informational aid for the employee; it does not replace the employee’s Form W-2 and should not be filed with the employee’s federal income tax return. Annual Earnings and Benefits Statements are only available to employees through the Employees’ Information Center website https://apps.fldfs.com/EIC/EmployeeInfoCenter/ or through the Master Personnel Account website for authorized agency employees to print. Individuals that do not have a Form W-2 produced in January will not have an Annual Earnings & Benefits Statement. Annual Earnings and Benefits Statements will be created only for the original W-2. The statements will not be printed and distributed with W-2c forms.

https://apps.fldfs.com/EIC/EmployeeInfoCenter/

TAXATION/RECONCILIATION NONRESIDENT ALIEN TAXATION

REVISED: APRIL, 2013 VOLUME VI, SECTION 7 PAGE 1 OF 1

NONRESIDENT ALIEN TAXATION

Generally, every person born or naturalized in the U.S. and subject to its jurisdiction is a citizen. All other individuals are referred to as "aliens" for immigration and taxation purposes. Aliens are classified as either "nonresident aliens" or "resident aliens”. Section 1441 of the Internal Revenue Code provides a separate tax system with a different set of tax rules and regulations for individuals deemed to be nonresident aliens. It is important to understand that the definition of nonresident alien for tax purposes is different from that for immigration purposes. Agencies making payments to nonresident aliens are subject to different tax withholding, reporting and liability requirements. IRS Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities addresses these requirements along with the guidelines for determining if a person is a resident alien or nonresident alien for tax purposes, requirements for completing the IRS Form W-4, and any tax treaties that may be applicable. IRS Publication 515 is available at http://www.irs.gov/pub/irs-pdf/p515.pdf . Agencies may contact the Taxation Reconciliation Section of BOSP at 850-413-5513 regarding withholding of Federal Income Tax and FICA taxes from nonresident alien payments.

http://www.irs.gov/pub/irs-pdf/p515.pdf

http://www.irs.gov/pub/irs-pdf/p515.pdf

TAXATION/RECONCILIATION QUALIFIED TRANSPORTATION BENEFITS


QUALIFIED TRANSPORTATION BENEFITS

A. GENERAL B. §132(f) COMMUTER EXPENSES THAT QUALIFY C. STATUTORY MONTHLY LIMITS D. VANPOOLING, TRANSIT PASSES, AND QUALIFIED PARKING

1. Determining the Value of Qualified Benefits 2. Salary Reduction Agreements 3. Cash Reimbursement Arrangement 4. Tax Treatment 5. Effect on Other Benefits 6. Agency Requirements 7. Assignment of Deduction Codes - Requirements 8. Sample Form – Employee Reimbursement Request 9. Sample Form – Salary Reduction Election

E. QUALIFIED BICYCLE COMMUTING REIMBURSEMENT 1. Employer-paid Benefit 2. Qualified Bicycle Expenses 3. Qualified Bicycle Commuting Month 4. Calendar-year Expenses 5. Bona Fide Reimbursement Arrangement 6. Plan Documentation

A. GENERAL

IRC §132(f) allows employers to provide certain transportation fringe benefits to its employees without including the fair market value of the benefit in their income. The term means any of the following provided by an employer to an employee.

• A ride in a commuter highway vehicle between the employee’s home and work place. • A transit pass. • Qualified parking. • Qualified bicycle commuting reimbursement.

Generally, you can exclude qualified transportation fringe benefits from an employee’s wages under a salary reduction agreement. However, qualified bicycle commuting reimbursements do not qualify for this exclusion. Agencies may provide IRC §132(f) qualified transportation fringe benefits to its employees pursuant to the establishment of a qualified transportation benefits program. Agency requirements for the establishment of pre-tax deduction codes for a qualified transportation benefits program are described below. IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, provides additional information, see www.irs.gov. IRS Reg. §1.132-9 provides a series of questions and answers concerning employer provided qualified transportation benefits.

www.irs.gov



B. §132(f) COMMUTER EXPENSES THAT QUALIFY

Qualified transportation benefits cover four distinct forms of transportation expenses. The term means any of the following provided by an employer to an employee: 1. Commuter Highway Vehicle – Transportation provided by an employer to an employee, in

a vehicle which seats at lease 6 adults (excluding the driver), in connection with travel between the employee’s home and work, provided that 80% of the vehicle’s mileage is reasonably expected to be for transporting employees from home to work or on trips where at least half of the adult seating capacity is filled by employees.

2. Transit Passes – A pass, token, fare card, voucher or similar item entitling a person to

transportation on mass transit facilities or provided by a person who transports people for compensation or hire in a vehicle which seats at least 6 adults, excluding the driver.

Mass transit may be publicly or privately operated and includes bus, rail, or ferry. For guidance on the use of smart cards and debit cards to provide qualified transportation fringes see IRS Publication 15-B.

3. Qualified Parking – Parking provided on or near the employer’s business premises, or at a

location from which the employee commutes by carpool, commuter highway vehicle, etc.

Parking is provided by the employer if:

• The parking is on property that the employer owns or leases; • The employer pays for the parking; or • The employer reimburses the employee for parking expenses under a bona fide cash

reimbursement arrangement.

Qualified parking does not include:

• The value of parking provided to an employee that is excludable from gross income under §132(a)(3) as a working condition fringe benefit, or

• Reimbursement paid to an employee for parking costs that is excludable from gross income as an amount treated as paid under an accountable plan.

• Parking on or near property used by the employee for residential purposes. 3. Qualified Bicycle Commuting Expenses – Reasonable expenses incurred by the

employee during the calendar year include:

• The purchase of a bicycle and • Bicycle improvements, repair, and storage.

These are considered reasonable expenses as long as the bicycle is regularly used for travel between the employee’s residence and place of employment.



C. STATUTORY MONTHLY LIMITS

Federal law sets the amount of transportation fringe benefits that may be excluded from the employee’s gross income. The value of the benefits must be calculated on a monthly basis and shall not exceed:

Monthly Benefit Limit 2014 2013 Transit Passes and Commuter Highway Vehicle 130 245 Qualified Parking 250 245 Qualified Bicycle Commuter Reimbursement 20 20

D. VANPOOLING, TRANSIT PASSES, AND QUALIFIED PARKING

1. Determining the Value of Qualified Benefits The value of a qualified transportation fringe benefit must be calculated on a monthly basis to determine whether any part of the benefit is included in income. A “month” is defined as a calendar month or any substantially equivalent period applied consistently. Any monthly benefit over the statutory limit must be included in the employee’s income.

Transit Pass – In the case of a transit pass, the monthly limit applies to the transit passes provided by the employer to the employee in a month for all months for which the transit passes are distributed. Transit passes can be provided in advance for 2-12 months, and the monthly value of a pass that is valid for more than one month (e.g., an annual pass) may be calculated by dividing the total value of the pass by the number of months for which it is valid.

Example. The employee purchases monthly commuter train passes worth $250 each for three months in 2013 (3 x $250 = $750), after which his employer reimburses him $250 per month or $750 for the three months. Because the value of the reimbursed expenses exceeds the monthly exclusion amount of $245 the employer must add $15 ($250- $245 x 3 months) in the employee’s income when he is reimbursed.

The value of a transit pass, fare card, or voucher is its purchase price, not the face amount of the pass.

Example: Agency XYZ provides transit passes with a face amount of $ 260 to each of its employees for each month during 2013. Any individual can buy the passes for $245. The value of the transit passes is $245 each, and as such there is no taxable income for the employees.

Commuter Highway Vehicle – For vanpools operated by an employer (i.e., the employer owns, leases, or pays a nonemployee third party to operate and maintain the van), the transportation provided may be valued using all the facts and circumstances or one of the special valuation rules used to value an employee’s personal use of a company provided vehicle (automobile lease valuation, vehicle cents-per-mile rule, and commuting valuation rule – see Volume VI, Section 3), but only if the special valuation rule is used for all employees sharing the van. If an employee independent of the employer operates the vanpool, cash reimbursements to the employee are excluded up to $245 per month for 2013.



If the employee gets a qualified parking space because of membership in a car or vanpool, the individual to whom the space is assigned (the prime member) must bear any tax consequences. If no such assignment is made, the employer must designate an employee as the prime member. Members of a vanpool cannot add their exclusions together to relieve the prime member of any tax consequences of the parking benefit.

Qualified Parking – Generally, the value of parking provided by an employer to an employee is based on the cost an individual would incur in an arm’s length transaction to obtain parking at the same site. Another spot in the same lot or in the same general location can be used if the cost of the exact spot is not ascertainable. Unused Value – If the value for any month is less than the exclusion amount, the unused portion cannot be carried over and added to any other month. Reimbursements to employees may be made in subsequent months, so long as the value of the benefit is calculated on a monthly basis.

2. Salary Reduction Agreements

Agencies may provide IRC §132(f) qualified transportation fringe benefits to its employees, pursuant to the establishment of a qualified transportation benefits program and pre-tax payroll deduction codes. Agency requirements for the establishment of pre-tax deduction codes for a qualified transportation benefits program are described below. IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, provides additional information, see (www.irs.gov). IRS Reg. §1.132-9 provides a series of questions and answers concerning employer provided qualified transportation benefits. Note: Internal Revenue Code §132(f) transportation fringe benefit plans are completely separate from and have more lenient election requirements than IRC §125 cafeteria plans. A qualified transportation benefit plan cannot be included under §125 cafeteria plan. Section 132(f) provides that employees may choose between cash compensation and a qualified transportation fringe benefit through a salary reduction agreement. Note: Since qualified transportation benefits cannot be offered under a §125 cafeteria plan, they must be kept separate from any cafeteria plan benefits.

Salary Reduction Election Requirements

a. Right to choose – The election provides the employee the right to elect whether the

employee will receive a fixed amount of compensation at a specified future date or a fixed amount of qualified transportation fringes to be provided for a specified future period (such as qualified parking to be used during a future calendar month).

b. Must be in writing – The election must be made in writing or in another form, such as electronic, that includes, in a permanent and verifiable form, the information required to be in the election, including: (1) the date of the election; (2) the amount of compensation to be reduced; and, (3) the period for which the benefit will be provided.

www.irs.gov



c. Limit on the amount of the election – The election may not exceed the monthly maximum for that year.

d. Timing of the election – The election must be made before the employee is able currently to receive the taxable compensation.

e. Not revocable – The employee may not revoke a compensation reduction election after

the employee is able currently to receive the cash or other taxable amount at the employee’s discretion. In addition, the election may not be revoked after the beginning of the period for which the qualified transportation will be provided.

f. Revocable – The employee can revoke a compensation reduction election at any time

during the year, by submitting a new compensation election form as long as the election is made before the employee is currently able to receive the benefit. The election will be revoked upon the termination of employment or cessation of eligibility for other reasons.

g. Not refundable – Unless an election is revoked in a manner consistent with “not

revocable” above, an employee may not subsequently receive the compensation in cash or any form, other than by payment of a qualified transportation fringe under the employer’s plan. Thus, an agency’s qualified transportation fringe benefit plan may not provide that an employee who ceases to participate in the agency’s qualified transportation fringe benefit plan (such as in the case of termination of employment) is entitled to receive a refund of the amount by which the employee’s compensation reductions exceed the actual qualified transportation fringes provided to the employee by the employer. However, unused amounts can be carried over to any subsequent months, including months in later years, but cannot be used for any other purpose and cannot be refunded to the employee.

Unused Salary Reduction Carry-Over Rule

An employee may carry over unused compensation reduction amounts to subsequent periods under the plan. The following example illustrates the principles involved:

Example. By an election made before November 1 of a year for which the statutory monthly mass transit limit is $230, Employee E elects to reduce salary in the amount of $230 for the month of November. E incurs $205 in employee-operated commuter highway vehicle expenses for November for which E is reimbursed $205 by the agency. By an election made before December, E elects to reduce salary by $205 for the month of December. E incurs $205 in employee-operated commuter highway vehicle expenses in December for which E is reimbursed $205 by the agency. Before the following January, E elects to reduce compensation by $180 for the month of January. E incurs $205 in employee-operated commuter highway vehicle expenses during January for which E is reimbursed $205 by the agency because the agency allows E to carry over to the next year the $25 amount by which the salary reductions for November and December exceeded the commuter highway vehicle expenses incurred during those months.



In this example, because Employee E is reimbursed in an amount not exceeding the applicable statutory monthly limit, and the reimbursement does not exceed the amount of employee-operated commuter highway vehicle expenses incurred during the month of January, the amount reimbursed ($205 is excludable from E’s wages for income and employment tax purposes.

3. Cash Reimbursement Arrangement

a. Qualified Parking and Commuter Highway Vehicle

The regulations allow employers to provide cash reimbursements (not cash advances) for expenses incurred or paid by the employee for transportation in a commuter highway vehicle or qualified parking. However, such reimbursements must be made under a “bona fide” reimbursement arrangement. Cash reimbursement for transit passes is allowed only if vouchers or some equivalent are not readily available to employers. See special rule for transit passes below.

b. Transit Passes – Special Rule

i. The term qualified transportation fringe includes cash reimbursement for transit

passes made under a bona find reimbursement arrangement, but, in accordance with §132(f)(3), only if no voucher or similar item that may be exchanged only for a transit pass is readily available for direct distribution by the agency to employees. If a voucher is readily available, the requirement that a voucher be distributed in-kind by the agency is satisfied if the voucher is distributed by the employer or by another person on behalf of the employer (for example, if a transit operator credits amounts to the employee’s fare card as a result of payments made to the operator by the agency).

ii. Voucher or Similar Item. A transit system voucher is an instrument that may be

purchased by the agency from a voucher provider that is accepted by one or mass transit operators (e.g., train, subway, and bus) in an area as fare media or in exchange for fare media. Thus, for example, a transit pass that may be purchased by an agency directly from a voucher provider is a transit system voucher.

iii. Voucher Provider. The term voucher provider means any person in the trade or

business of selling transit system vouchers to employers, or any transit system or transit operator that sells vouchers to employers for the purpose of direct distribution to employees. Thus, a transit operator might or might not be a voucher provider. A voucher provider is not, for example, a third-party employee benefits administrator that administers a transit pass benefit program for an employer using vouchers that the employer could obtain directly.

iv. Readily Available. A voucher or similar item is readily available for direct

distribution by the employer to employees if and only if an employer can obtain it from a voucher provider that:

• Does not impose fare media charges that cause vouchers to not be readily available; and

• Does not impose other restrictions that cause vouchers to not be readily available.



v. Fare Media Charges. Fare media charges relate only to fees paid by the agency to voucher providers for vouchers. The determination of whether obtaining a voucher would result in fare media charges that cause vouchers to not be readily available is made with respect to each transit system voucher. If more than one transit system voucher is available for direct distribution to employees, the agency must consider the fees imposed for the lowest cost monthly voucher for purposes of determining whether the fees imposed by the voucher provider satisfy this paragraph. However, if transit system vouchers for multiple transit systems are required in an area to meet the transit needs of the individual employees in that area, the agency has the option of averaging the costs applied to each transit system voucher for purposes of determining whether the fare media charges for transit system vouchers satisfy this paragraph. Fare media charges are described in this paragraph, and therefore cause vouchers to not be readily available, if and only if the average annual fare media charges that the agency reasonably expects to incur for transit system vouchers purchased from the voucher provider (disregarding reasonable and customary delivery charges imposed by the voucher provider, e.g., not in excess of $15) and more than 1 percent of the annual value of the vouchers for a transit system.

vi. Other Restrictions. Restrictions that cause vouchers to not be readily available are

restrictions imposed by the voucher provider other than fare media charges that effectively prevent the employer from obtaining vouchers appropriate for distribution to employees. Examples include:

• Advance purchase requirements cause vouchers to not be readily available only

if the voucher provider does not offer vouchers at regular intervals. • Purchase quantity requirements cause vouchers to not be readily available if the

voucher provider does not offer vouchers in quantities that are reasonably appropriate to the employer.

• Limitations on denominations of vouchers that are available. For example, vouchers provided in $5 increments up to the monthly limit are appropriate for distribution to employees, while vouchers available only in a denomination equal to the monthly limit are not appropriate for distribution to employees if the amount of the benefit provided to employees each month is normally less than the monthly limit.

c. Bona Fide Reimbursement Arrangement

Employers that make cash reimbursements must establish a bona fide reimbursement arrangement, including substantiation requirements, to establish that their employees have actually incurred qualified transportation expenses. What constitutes a bona fide reimbursement arrangement depends on the particular facts and circumstances, including the methods of payment utilized. A payment made before the date an expense has been incurred or paid is not a reimbursement. In addition, a bona fide reimbursement arrangement does not include an arrangement that is dependent solely upon an employee certifying in advance that the employee will incur expenses at some future date.



d. Substantiation Requirements

Substantiation procedures include having the employee provide a parking receipt or a used transit pass, and certify that the parking, or transit pass was used by the employee. Certification of both the type and amount of the expenses is acceptable where a receipt is not normally provided (e.g., metered parking or used transit passes that are not returned to the user). The certifications do not meet the requirements if the employer has reason to doubt them. Certifications can be provided only after the expense has been incurred. Substantiation within 180 days after an expense had been paid meets the requirement that substantiation occur within a reasonable period of time.

e. Substantiation Requirements for Employer Distributed Transit Passes

There are no substantiation requirements if the employer distributes transit passes. Thus, an employer may distribute a transit pass for each month with a value not more than the statutory monthly limit without requiring any certification from the employee regarding the use of the transit pass.

f. Reimbursements for Periods Longer Than One Month

Qualified transportation fringes include reimbursement to employees for costs incurred for transportation in more than one month, provided the reimbursement for each month in the period is calculated separately and does not exceed the applicable statutory limit for any month in the period.

4. Tax Treatment

Employers are governed by the general rules for withholding on and reporting the taxable value of qualified transportation fringe benefits included in an employee’s gross income. Non-cash benefits (e.g., transit passes, parking) can be treated as paid on a pay period, quarterly, semiannually, or annual basis so long as this is done by December 31 of the year they are provided. The special accounting rule is also available when accounting for non-cash transportation benefits (not reimbursements). Cash reimbursements in excess of the exclusion limits must be deemed paid when actually paid to the employee. Whichever form the benefits take, they must be calculated on a monthly basis to determine whether they exceed the statutory exclusions.

Advance Transit Passes – Special Rules for Terminated Employees There are special rules governing the situation where transit passes are provided in advance to an employee who terminates employment before the beginning of one or more months for which the pass is valid.

• The value of transit passes provided in advance to an employee for any month after the

employee terminates employment is included in the employee’s wages for income tax purposes.



• The value of transit passes provided in advance to an employee is not subject to federal income tax withholding or social security or Medicare taxes if the passes are not distributed more than 3 months in advance and when they were distributed there was no established date for the employee’s termination before the last month for which the transit passes are provided.

• If there is an established termination date for the employee when the transit passes are distributed up to 3 months in advance and the employee does terminate before the last month for which the transit passes are provided, the value of the passes provided for the months after the employee terminates is subject to federal income tax withholding and social security, and Medicare taxes.

• If the employer distributes transit passes in advance to the employee for more than 3 months, the value of the passes for the months after the employee terminates is subject to federal income tax withholding and social security and Medicare taxes regardless of whether there was an established date of termination for the employee when the passes were distributed.

Employee Savings – Employees electing pretax payroll deductions will experience reduced taxable income and reduced social security, Medicare, and income tax withholding. The reductions will be included on Form W-2 Wage and Tax Statement, boxes 1 through 6. The gross reduction amount will be shown in box 14 and labeled “132.” Employer Savings – The employing agency will experience a corresponding reduction in employer contributions associated with social security and Medicare tax contributions. The Bureau of State Payrolls will not collect, deposit or document employer savings.

5. Effect on Other Benefits

Social Security – Because a salary reduction agreement reduces the employee’s gross income for FICA tax purposes, Social Security benefits may be slightly reduced for those employees under the maximum salary limitation for social security contributions. IRC Section 125 Plan – A qualified transportation fringe benefit program cannot be part of an IRC §125 cafeteria plan; otherwise, a pretax transportation benefit will have no effect on a §125 plan. Retirement Plans – The Consolidated Appropriations Act of 2001, signed into law on December 21, 2000, amended IRC §415(c)(3) and IRC §403(b) to include salary reduction amounts for qualified transportation fringe benefits within the definition of compensation. As a result, salary reduction amounts for qualified transportation fringe benefits will not affect the state’s qualified retirement plans (FRS, ORP, OAP, and PEORP) or supplemental 403(b) plans. IRC §457 defines “includible compensation” as the participant’s income as defined in IRC § 415(c) (3). Salary reduction amounts for qualified transportation fringe benefits will not affect the state’s deferred compensation program.

Other Compensation-Based Benefits – For other compensation-based benefits (such as disability, or life insurance coverage) that may be affected by the pretax salary reductions, the definition of compensation could be revised, although such revisions would generally require plan and/or contractual amendments and possibly statutory amendments. Guidance from the Division of State Group Insurance has been requested.



6. Agency Requirements

Agencies may provide IRC §132(f) qualified transportation fringe benefits to its employees through the payroll process, pursuant to: 1) a written agency plan; 2) salary reduction agreement, whereby; the salary reductions are applied directly by the agency to purchase the benefit; and, 3) the establishment of pre-tax deduction codes. Benefits can be provided directly by the agency to its employees through a bona fide cash reimbursement arrangement. Each agency is responsible for administering its own transportation fringe benefit program and ensuring that federal statutory monthly limits are not exceeded. The agency Qualified Transportation Benefit Plan document should include the following:

a. Agency Plan Document.

i. Describe how the plan works.

ii. Be in writing and communicated to employees.

iii. Three benefits may be offered. They are:

• Qualified Parking • Transit Passes • Commuter Highway Vehicle

iv. Employees can choose the fringe benefits by making a compensation reduction

election in which the employee chooses between a fixed amount of compensation to be received at a future date and a fixed amount of qualified transportation fringes to be provided with respect to a future period.

v. Salary Reduction Agreement – must be made in writing or in another form, such as

electronic, that includes, in a permanent and verifiable form, the information required in the election (the date of the election, the amount of the compensation to be reduced, and the period for which the benefit will be provided).

vi. Provide the salary reduction on a pretax basis through the payroll process, whereby

pretax dollars are deducted from the employee’s pay, pursuant to a written agreement, and applied directly by the employer to purchase the benefit.

vii. Cash Reimbursements – qualified expenses may be reimbursed under a bona fide

reimbursement arrangement. Describe cash reimbursement procedures including substantiation requirements for expenses paid and accounting procedures for each employee’s payroll deductions.

vii. Statutory Monthly Maximums - salary reduction election amounts may not exceed

the statutory monthly maximum for each benefit category (e.g., qualified parking or combined vanpooling and commuter highway vehicle); the election must be made before the employee is able to currently receive the taxable compensation.



viii. The salary reduction election must be irrevocable after the beginning of the period

for which the qualified transportation fringes will be provided.

ix. Unused salary reduction amounts can be carried over by the employer to any subsequent months, including months in later years, but cannot be used for any other purpose and cannot be refunded to the employee. See Treasury Reg. §1.132-9, Q-15. There is the possibility that forfeitures might occur upon terminations of employment, as the salary reduction amounts are not refundable.

x. Compensation reductions due to employer administrative error may be refunded,

less any applicable taxes. Requests for the correction of administrative errors should be directed to the Bureau of State Payrolls.

b. Salary Reduction Election

The salary reduction agreement should include the following:

i. The employee may elect to receive either a fixed amount of cash compensation at a

specified future date or a fixed amount of qualified transportation fringes to be provided by the employer over a specified future period (e.g., during a future calendar month).

ii. The election must be in writing or another form that is permanent and verifiable,

such as an electronic election.

iii. It must state the date of the election, the compensation reduction amount, and the period for which the benefit will be provided. Compensation reductions occurring during the month must not exceed the statutory monthly limits.

iv. Compensation reduction amounts are not refundable, even if the fringe turns out to

cost less than the compensation reduction. Unused compensation reduction amounts may be carried over to later periods, even later years.

v. If the employee makes an election more frequently than monthly, the statutory

monthly period is prorated. For example, if an employee makes a compensation reduction election for a semi-monthly pay period, the reduction would be up to one-half the statutory monthly limit.

vi. Negative elections for benefit periods following the initial written election. For

later periods, an employer may deem an election for a compensation reduction to have been made if the employee receives adequate notice and opportunity to choose cash compensation instead.

An example of a salary reduction election form and data elements is included at the end of this section. Agencies may design their forms to meet their unique needs.



c. Cash Reimbursement Arrangement

Cash reimbursement arrangements must include substantiation requirements and provide an accounting for employee payroll deductions. Unspent employee deductions may be carried over to reimburse employee expenses in a subsequent month. Unspent amounts at termination, after reimbursing all expenses, will be forfeited.

An example of a cash reimbursement form and the data elements is included at the end of this section. Agencies may design their forms to meet their unique needs.

7. Assignment of Deduction Codes – Requirements

This section sets forth agency requirements for obtaining pretax payroll deduction codes for qualified transportation benefits. In addition to these requirements the agency program operates under IRC §132(f); IRS Regulations §1.132-9; IRS Revenue Rule 2004-98; 2004-42; I.R.B 664; and IRS Publication 15-B. Requests for pretax deduction codes must be submitted to the Bureau of State Payrolls, providing the information described below. Two pretax deduction codes may be issued for each agency plan, one code for each category of qualified expenses (e.g., qualified parking, and travel expenses). Each benefit category is subject to different statutory monthly limits. Pretax payroll deduction codes for qualified transportation benefits are agency specific and may not be used by other agencies. Criteria applied by the Bureau of State Payrolls in considering requests for the assignment of pretax deduction codes for qualified transportation fringe benefits include the following:

a. A written request from the agency head or designee must be addressed to the Chief,

Bureau of State Payrolls, and state clearly the purpose of the deduction code, the taxability (pretax or post tax), and, the requestor’s name, address, telephone number, and e-mail address.

b. A copy of the Agency Plan c. Copy of Salary Reduction Election Form d. Copy of Employee Reimbursement Claim Form e. Pretax codes may be requested for each category of expense:

• Qualified Parking, and • Transit Pass and Commuter Highway Vehicle.

Each category is subject to federal statutory monthly limits. Salary reduction amounts must not exceed the monthly federal limits.

f. The establishment of a pretax deduction code is agency specific and may not be used by

any other agency. Companion post-tax codes may also be requested. The availability of pretax deduction codes for qualified transportation benefits is limited.



g. The agency 29 digit FLAIR revenue account, unless a waiver is obtained from BOSP. h. Payroll deductions may only be fixed amounts (dollar and cents). i. Deductions for biweekly agencies will occur 24 times per year. Deductions for

monthly agencies will occur 12 times per year.

j. The sum of the deductions each month for each employee may not exceed the statutory monthly limit. Agencies are responsible for ensuring that the monthly limits are not exceeded.

k. The payroll deduction remittance shall occur for each payroll by journal transfer to the

FLAIR account code provided by the agency.

l. Where insufficient gross pay exists for the payroll deduction being processed, the drop priority for pretax transportation fringe benefits is the same as other parking and transportation deduction codes (e.g., parking is 2).

m. Agencies are responsible for determining the taxable amount of benefits received, if

any, and including it in the employee’s wages.

n. The Bureau of State Payrolls must approve pretax deduction codes payable directly to vendors. Requests for direct payment to vendors should also include the following:

Name of the vendor/payee Vendor/payee representative address, telephone, e-mail address Agency contact name, address, telephone, e-mail address Estimated number of employees participating

Requests for pretax deduction codes will be reviewed upon receipt. Agencies receiving approval will be notified of the deduction code assignments. Agencies will be notified of requests having deficiencies.

For information regarding the assignment of miscellaneous deduction codes, refer to Volume V, Section 4 of this manual, or call the Bureau of State Payrolls at 850-413-5513. Inquiries concerning the establishment of a qualified transportation fringe benefits plan may be directed to the Bureau of State Payrolls, Taxation/Reconciliation Section. IRS information is available at www.irs.gov.

www.irs.gov



SAMPLE FORM (Front)

QUALIFIED TRANSPORTATION FRINGE BENEFIT PLAN

EMPLOYEE REIMBURSEMENT REQUEST FORM

Department Name:_________________________________________________________________________ Employee Name:_____________________________________SS#:________________________ Address:________________________________________________________________________ Location of your employer worksite:___________________________________________________ Instructions: Complete the information below for transportation expenses incurred by you for which you request reimbursement under your agency Qualified Transportation Benefit Plan. You must provide evidence that the expenses were incurred (e.g., a parking receipt, or used transit pass). Employee certification may be sufficient if “a receipt is not provided in the ordinary course of business.” See back of this form for details. Be sure to provide all information requested by this form. If the form is incomplete, it will be returned to you. Print or type the information requested. Then date and sign the form. Send this form along with your supporting documentation to: ____________________________________________. EXAMPLE Expense #1 Expense #2 Expense #3 Expense #4 Date of Transportation Expense

05-15-06

Qualified Parking Van-Pooling Transit Passes

Van-Pooling

Proof of Expenses Attached?

_X Yes ___No

___Yes ___No

___Yes ___No

___Yes ___No

___Yes ___No

Total Expenses

$ 50.00

$

$

$

$

Reimbursement Requested

$ 50.00

$

$

$

$

Total Reimbursement Requested $________50.00____________

CERTIFICATION: To the best of my knowledge and belief, my statements in this Reimbursement Request Form are complete and true. I certify that I have incurred the expenses described above on the dates indicated, that the expenses qualify as valid expenses under the Plan, and that I have not been reimbursed previously under any other benefit plan, nor do I expect any of these expenses to be reimbursable elsewhere. _____________________________________________ _____________________________________ Employee’s Signature Date



SAMPLE FORM

(back)

QUALIFIED TRANSPORTATION FRINGE BENEFITS

EMPLOYEE REIMBURSEMENT REQUEST

The Department Transportation Benefit Plan Document contains the rules governing what expenses are and are not reimbursable. Below are some examples to give you a general idea of what items are and are not reimbursable. Please see the Plan Administrator if you have any questions about whether a particular expense is reimbursable. Expenses for which you may be able to receive reimbursement include:

1. Van-pooling – Transportation between the employee’s residence and place of employment, but only if in a “commuter highway vehicle.” A commuter highway vehicle is a highway vehicle provided by the employer to an employee, in a vehicle with a seating capacity of at least 6 adults (excluding the driver),in connection with travel between the employee’s home and work, provided that at least 80 percent of the vehicle’s mileage for the year is reasonably expected to be for transporting employees from home to work or on trips where at least half of the adult seating capacity is filled with employees.

2. Transit Passes – Any pass, token, farecard, voucher, or similar item that entitles the employee to

transportation (or transportation at a reduced price), provided that such transportation is on mass transit facilities, or provided by an entity in the business of transporting persons if such transportation is provided in the type of highway vehicle eligible for use in van-pooling.

3. Qualified Parking – Parking provided to an employee on or near the employer’s business premises; or at a

location from which the employee commutes to work (including commuting by carpool, commuter highway vehicle, mass transit facilities, or transportation provided any person in the business of transporting persons for compensation or hire.

General Substantiation Requirement:

• The regulations require that employees have actually incurred an expense equal to the amount of reimbursement being sought. (Reimbursements cannot exceed the monthly maximum that has been established by the IRS.)

• Where employers distribute transit passes to employees, no employee certification as to use is required.

• An employee’s certification plus a parking receipt or used transit pass will be adequate. The receipt

substantiation requirement may be satisfied with a cancelled check, credit card receipt, or other proof that the expense has been incurred.

• Employee certification may be sufficient substantiation if “a receipt is not provided in the ordinary course of

business.” For example, where parking meters, coin box, or transit system does not provide a receipt. REQUESTS FOR TRANSPORTATION REIMBURSEMENT MUST BE SUBMITTED WITHIN 180 DAYS OF THE DATE, WHICH THE EXPENSE WAS PAID.



SAMPLE FORM

(Front)

QUALIFIED TRANSPORTATION FRINGE BENEFIT PLAN

EMPLOYEE COMPENSATION REDUCTION ELECTION/AGREEMENT Department Name: ______________________________________________________________ Employee Name: _____________________________________SS#: _______________________ Address: _______________________________________________________________________ Location of your employer worksite: __________________________________________________ ELECTION INFORMATION – 2007

BENEFIT ELECTION OPTIONS

ELECTION

DEDUCTION AMOUNT

DETAILS

TRANSIT PASSES

You may elect a maximum of $115 per month on a pretax basis (less employer contributions (if any). Note: You may elect a MAXIMUM of $115 per month for Transit Passes and Commuter Highway Vehicle COMBINED.

YES____

NO_____

PER PAY PERIOD:

MONTHLY_____________ BIWEEKLY_____________

(24 deductions per year)

Organization providing Transit Passes: Form of Public Transportation: _________________________

COMMUTER HIGHWAY VEHICLE You may elect a maximum of $105 per month on a pretax basis (less employer contributions (if any). Note: You may elect a MAXIMUM of $115 per month for Transit Passes and Commuter Highway Vehicle CMMBINED.

YES____

NO_____

PER PAY PERIOD:

MONTHLY_____________ BIWEEKLY____________


Organization/Person Providing Commuter Highway Vehicle:

QUALIFIED PARKING

You may elect a maximum of $215 per month (less employer contributions, if any) to pay for qualified parking expenses

YES____

NO_____

PER PAY PERIOD:

MONTHLY_____________ BIWEEKLY____________


Garage or Parking Lot: Name____________________ Location__________________

□ On or near my Worksite

□ On or near a location from which I commute by carpool, Commuter Highway Vehicle, mass transit, or transportation provided by any person in the business of transporting persons in a Commuter Highway Vehicle or hire.

ELECTION TO CEASE PARTICIPATION

□ I elect to cease participation in the Plan. I understand that my employer will cease my payroll deductions for the Plan as soon as practicable.

READ TERMS AND CONDITIONS ON BACK, SIGN FORM, AND RETURN TO YOUR PAYROLL OFFICE



SAMPLE FORM

(back) QUALIFIED TRANSPORTATION FRINGE BENEFIT PLAN

EMPLOYEE COMPENSATION REDUCTION ELECTION/AGREEMENT

TERMS AND CONDITIONS

I have reviewed the terms of the department’s Qualified Transportation Fringe Benefit Plan. I understand that I may elect benefits under the Plan to pay for my transportation benefits with pretax dollars. I understand that I cannot revoke this Agreement as of any date prior to the next month, except that my election will be revoked upon my termination of employment or cessation of eligibility for other reasons. However, I understand that I can revoke my election and make a new election by submitting a new compensation reduction election form prior to the first day of the next monthly period. I understand that by making the elections I have made on the other side of this form the deductions I have elected will be deducted on a pretax basis. Any previous election and agreement under the plan relating to the same benefits, including any prior election agreements, is hereby revoked. I agree that my compensation will be reduced by the amount of my required contribution for the transportation benefits I have elected under the plan, and that such compensation reductions will continue for each pay period until this agreement is amended or terminated. I also understand that:

• Compensation reductions under this agreement reduce my compensation for Social Security tax purposes. This means that my Social Security benefits could be decreased because of the decreased amount of compensation that is considered for Social Security purposes.

• Amounts remaining in my Transportation Account after reimbursing my Qualified Transportation Expenses for the month will be carried over to reimbursement me for transportation expenses in a subsequent month. However, if I cease to participate in the plan (for example, because of termination of employment), amount remaining in my Transportation Account after reimbursing my transportation expenses will be forfeited.

CERTIFICATION I have reviewed and understand the terms and conditions of this Qualified Transportation Benefit Plan Election Form/Compensation Reduction Agreement and in the Department plan description. I hereby certify that I will use the transportation benefits elected on this form ONLY for the purposes for commuting to and from work at the employer.

□ YES, the benefits of this plan have been explained to me and I elect to participate as indicated above. PARTICIPANT’S SIGNATURE______________________________________________

DATE _________________________



E. QUALIFIED BICYCLE COMMUTING REIMBURSEMENT

Effective January 1, 2009, for expenses incurred on or after that date, federal law will allow employers to make bicycle commuting expense reimbursements under IRC §132(f) up to $20.00 per month to employees who regularly commute to work by bicycle. Although this is the same section of the Internal Revenue Code as transit passes and parking, very different rules apply to the bicycle benefit.

1. Employer-paid Benefit. The bicycle benefit must be fully employer paid. Employees do not have the option to make pre-tax contributions. IRC §132(f) exempts qualified reimbursements from income taxation.

2. Qualified Bicycle Expenses. The employer may reimburse employees for reasonable expenses incurred during the calendar year for the purchase of a bicycle as well as for bicycle improvements, repairs, and storage up to the maximum of $20.00 per qualified bicycle commuting month.

3. Qualified Bicycle Commuting Month. A qualified bicycle commuting month is defined

as any month during which the employee regularly uses the bicycle for a substantial portion of travel between the employee’s residence and place of employment; and does not receive any benefit for transit passes, parking, and transportation in a commuter highway vehicle.

The new law does not define what is considered substantial portion. Seasonal bicycle commuters are only entitled to reimbursement for the months in which they are actually commuting by bicycle. Employees who receive benefits for parking, transit passes, or commuter highway vehicles in a given month may not also receive a bicycle reimbursement for that month.

4. Calendar-year Expenses. The benefit for bicycle commuting is a monthly benefit not to

exceed $20.00. The expenses must be incurred during the calendar year in a Qualified Bicycle Commuting Month. The employee will have up to 90 days after the end of the calendar year to submit expenses.

5. Bona Fide Reimbursement Arrangement. Pursuant to IRS Reg. §1.132-9 Q&A 16(c),

employers must establish a bona fide reimbursement arrangement for the payment of benefits. To qualify as a bona fide arrangement, the employer must: (1) establish reasonable procedures to ensure that an expense was incurred; (2) must receive substantiation (e.g. copy of a receipt) of the expense within a reasonable period of time; and, (3) the employee must certify the claim at the time it is made. Employers must maintain these records for a reasonable period of time.

6. Plan Documentation. Although IRC §132 does not require a written plan, employers

should commit to writing the essential terms of the benefits in order to substantiate the basis for making tax-exempt benefit payments.

TAXATION/RECONCILIATION STATE INCOME TAX WITHHOLDING

REVISED: NOVEMBER 2009 VOLUME VI, SECTION 9 PAGE 1 OF 1

STATE INCOME TAX WITHHOLDING The State of Florida as an employer has no legal responsibility to withhold state or local income taxes. However, agencies may assume state and local income tax withholding, remitting, and reporting responsibilities for their employees.

In order for the Chief Financial Officer’s payroll system to withhold state and local income taxes, agencies must utilize the miscellaneous deduction codes. Miscellaneous deduction codes for state and local income tax withholding currently exist for the following states. DEDUCTION CODE DEDUCTION CODE DEDUCTION CODE DEDUCTION CODE

0281 Alabama 0290 Maryland 0323 New York 0291 Georgia-Prior Yr 0278 California 0319 Massachusetts 0324 Ohio (deductions for prior years are not

0297 Colorado 0328 Michigan 0325 Pennsylvania included on Form W-2)

0515 Georgia 0289 Minnesota 0391 South Carolina 0318 Georgia (DOR) 0320 Missouri 0516 Virginia

0287 Illinois 0322 New Jersey 0422 Washington, DC

Agencies may request deduction codes for additional states. Refer to Payroll Preparation Manual, Volume V, Section 4 for the procedures for adding a miscellaneous deduction code.

AGENCY REQUIREMENTS

Agencies electing to provide state income tax withholding for its employees must assume the remitting and reporting responsibilities. Each agency must register with the appropriate taxing authority of the state or local government; obtain an agency tax identification number and the required information and forms for meeting its remitting and reporting responsibilities. The Bureau of State Payrolls must be notified when new registrations are obtained, providing the name of the state or local government taxing authority, the agency tax identification number, deduction code utilized, and the agency contact name and telephone number.

Each participating employee should authorize deductions via the employing agency payroll deduction authorization form. Amounts deducted must be remitted and reported by the employing agency in accordance with the requirements of the state or local government.

The Chief Financial Officer’s payroll system will add to Form W-2 the state name (abbreviated), identification number assigned to the agency by the state or local government, and the employee miscellaneous deductions for income taxes deducted during the calendar year. State wages will not be added as that information is not available in the payroll system. REPORTS

Agency reports will be available in the Report Distribution System (RDS) in January each year listing employees having state and local government income tax deductions in the prior year. The RDS Form ID is U**K (** represents your agency ID). RDS Administrators should establish this report for all necessary personnel before December 31. Information about the Report Distribution System is located in Volume VIII, Section 2 of the Payroll Preparation Manual.

TAXATION/RECONCILIATION STATE LOAN REPAYMENT PROGRAM - NURSE

_______________________________________________________________________________ REVISED: JUNE 2012 VOLUME VI, SECTION 10 PAGE 1 OF 2

A. GENERAL Section 1009.66, F.S. establishes the Nursing Student Loan Forgiveness Program to encourage qualified personnel to seek employment in areas of this state in which critical nursing shortages exist, to be administered by the Department of Education pursuant to this section and §1009.67 and department rules. From the funds available, the Department of Education may make loan principal repayments of up to $4,000 a year for up to 4 years. Only loans to pay the costs of tuition, books, and living expenses shall be covered. All repayments are contingent upon continued proof of employment in the designated facilities in the state. Payments shall be made directly to the holder of the loan. The Chief Financial Officer shall authorize expenditures from the trust fund upon receipt of vouchers approved by the Department of Education.

B. TAXABILITY OF PAYMENTS The Patient Protection and Affordable Care Act, section 10908, Loan Repayment Tax

Exclusion, amends IRC § 108(f) and expands a tax exclusion for amounts received by health professionals under loan repayment and forgiveness programs intended to increase the availability of health care services in underserved areas or health professional shortage areas. The expanded tax exclusion applies to amounts received by individuals in taxable years beginning after December 31, 2008.

Prior to the new law, only amounts received under the National Health Service Corps Loan Repayment Program or certain state loan repayment programs eligible for funding under the Public Health Services Act qualified for tax exclusion.

The State Nursing Student Loan Forgiveness Program established under § 1009.66, F.S., qualifies for this expanded tax exclusion. Payments under the Nursing Student Loan Forgiveness Program are not subject to federal employment tax reporting and remitting for amounts received by individuals in taxable years beginning after December 31, 2008.

C. PAYMENT PROCEDURES FOR STATE EMPLOYEES

1. The Department of Education determines the eligibility of state employees to participate in the Nursing Student Loan Forgiveness Program and authorizes disbursements from the trust fund.

2. Disbursements shall be contingent upon continued proof of employment in the designated facilities in this state and shall be made directly to the holder of the loan.

3. Effective with tax year 2009, payments from the trust fund on behalf of eligible state employees are not subject to federal employment taxes (federal income tax withholding, Social Security, and Medicare taxes) and are not reportable to the BOSP.

4. Payment requests should be sent directly to the Bureau of Auditing; Expenditure Object Code 74000 is recommended for vendor payments.

http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=1000-1099/1009/Sections/1009.66.html



TAXATION/RECONCILIATION STATE LOAN REPAYMENT PROGRAM - NURSE

_______________________________________________________________________________ REVISED: JUNE 2012 VOLUME VI, SECTION 10 PAGE 2 OF 2

D. REFERENCES

• Florida Statutes, Section 1009.66, Nursing Student Loan Forgiveness Program • IR-2010-74, June 16, 2010

Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas – www.irs.gov/newsroom/article/0,,id=224387,00.html The Affordable Care Act expands the tax exclusion for amounts received by health professionals under loan repayment and forgiveness programs to include any state loan repayment or forgiveness programs intended to increase the availability of health care services in underserved areas or health professional shortage areas and makes the exclusion retroactive to the 2009 tax year.

• The Patient Protection and Affordable Care Act of 2010 SEC. 10908. EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN STATE STUDENT LOAN REPAYMENT PROGRAMS FOR CERTAIN HEALTH PROFESSIONALS (a) In General. – Paragraph (4) of section 108(f) of the Internal Revenue Code of 1986 is

amended to read as follows: “(4) PAYMENTS UNDER NATIONAL HEALTH SERVICE CORPS LOAN REPAYMENT PROGRAM AND CERTAIN STATE LOAN REPAYMENT PROGRAMS. – In the case of an individual, gross income shall not include an amount received under § 338B(g) of the Public Health Service Act, under a State program described in section 338I of such Act, or under any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health care services in underserved or health professional shortage areas (as determined by such State).” (b) EFFECTIVE DATE. – The amendment made by this section shall apply to amounts received by an individual in taxable years beginning after December 31, 2008.

www.irs.gov/newsroom/article/0,,id=224387,00.html


TAXATION/RECONCILIATION OPS FICA ALTERNATIVE PLAN


A. GENERAL

Before July 2, 1991, Other Personal Service (OPS) employees were not covered by Social Security. However, in 1990, Congress enacted the Omnibus Budget Reconciliation Act of 1990 (OBRA) which for the first time mandated that public sector employees who were not participating in an employer-provided retirement plan must be covered by Social Security (with specified exceptions). Consequently, Social Security coverage is required for all persons not covered by a qualified public retirement system for services rendered on or after July 2, 1991. Like most other states, Florida responded by enrolling its eligible OPS employees in Social Security, as of July 2, 1991. Under IRC §3121(b)(7)(F) the wages of a state or local government employee are generally subject to FICA tax after July 1, 1991, unless the employee is a member of a “retirement system” maintained by the state or local government entity. This federal law allows public employers to establish alternative retirement plans for certain temporary and seasonal employees and to offer the coverage in lieu of Social Security coverage. Internal Revenue Service (IRS) regulations §31.3121(b)(7)-2(e) details requirements a plan must meet to be considered a “retirement system” that may be offered in lieu of Social Security coverage. These rules generally treat an employee as a member of a retirement system if he/she participates in a system that provides retirement benefits and has an accrued benefit or receives an allocation under a system that is comparable to benefits he/she would receive under Social Security. For defined contribution plans, contributions to the employee’s account must be equal to at least 7.5% of compensation, excluding earnings. In the case of part-time, seasonal, and temporary employees, this minimum retirement benefit must be nonforfeitable (vesting must be immediate). The employee’s account must be credited with reasonable interest or kept in a trust and credited with actual earnings. Whether the interest is reasonable is determined after reducing the rate to account for payment of administrative expenses. Social Security coverage under a federal-state section 218 agreement cannot be terminated, regardless of the retirement system membership status, while Social Security coverage mandated by OBRA may be terminated when the affected employees become members of a retirement system that meets federal requirements. Under §3121 of the Internal Revenue Code, governmental bodies may terminate OBRA mandated Social Security coverage for employees if they are covered by a retirement plan that meets federal requirements. Note: All plans would also have Medicare coverage for the employee and employer. By enactment of §110.1315, Florida Statutes, the Florida Legislature authorized the State of Florida, through the Department of Management Services, to establish a “retirement system” for OPS employees that meets the requirements of IRC §3121(b)(7)(F).



B. OPS FICA ALTERNATIVE PLAN

Effective January 1, 2011, the Department of Management Services implemented the State of Florida OPS FICA Alternative Plan. As a result of legislative action in 2012, effective July 1, 2012, the plan moved from the Department of Management Services to the Department of Financial Services, Bureau of Deferred Compensation. The plan is a § 401(a) defined contribution plan authorized under the provisions of §110.1315, F.S., and IRC §3121(b) (7) (F). BENCOR, Inc. is the Plan Administrator for the State of Florida. Wells Fargo Bank, N.A. is the Plan Trustee. The OPS FICA Alternative Plan replaces Social Security coverage for eligible OPS employees and requires employee pretax contributions of 7.5% of compensation in lieu of the 6.2% employee (4.2% employee in 2012) and 6.2% employer contributions for Social Security coverage. Employer contributions and voluntary employee contributions to the plan are prohibited. Medicare coverage and employee and employer contributions are required for all plan participants. Agency Participation – The OPS FICA Alternative Plan may include all eligible OPS employees paid by the common paymaster, the Bureau of State Payrolls, Department of Financial Services. Agencies under the State Personnel System are required to participate in the plan. The Justice Administrative Commission, State Courts, Lottery, and Florida Legislature may elect to participate in the plan. Employee Participation – OPS employees of participating agencies that are subject to mandatory Social Security coverage are eligible to participate in the plan. Eligibility status is determined by the employing agency. Participation in the plan is mandatory for eligible OPS employees who will be automatically enrolled or un-enrolled based on their salary plan status during the affected pay period. Employee contributions from each payroll will be transferred to the Plan Trustee for application to the employee’s plan account. Retirement Code “ZA” has been established for payroll processing for eligible OPS employees (See Volume IV, Section 3).

C. PARTICIPATION REQUIREMENTS

Mandatory Participation – OPS employees of agencies participating in the OPS FICA Alternative Plan are required to participate in the plan if they are subject to the mandatory Social Security coverage under OBRA. OPS employees exempt from mandatory Social Security coverage are ineligible to participate in the plan.

Ineligible OPS Employees – OPS employees exempt from mandatory Social Security coverage are ineligible for participation in the OPS FICA Alternative Plan. Examples of OPS employees exempt from mandatory Social Security coverage include the following.

1. Students who are employed with the public educational institution in which they are enrolled and regularly attending classes.

2. An election worker, if remuneration paid in a calendar year is less than $1,600.



3. Individuals who are employed to relieve themselves from unemployment (e.g., a position or program established to provide work for people who are unemployed).

4. Patients or inmates who perform services in a hospital, home, or other institution.

5. Individuals hired as employees serving on a temporary basis in case of a fire, storm,

snow, earthquake, floor or other similar emergency.

6. Non-immigrant students and exchange aliens (F-1, J-1, and M-1 visa holders) as provided under Sec. 101(a) (15) (F), (J), and (M) of the Immigration and Nationality Act.

7. Reemployed retirees of the Florida Retirement System (FRS), Teachers’ Retirement

System (TRS), or State and County Officers and Employees’ Retirement System (SCOERS) who return to employment in a temporary position with a participating FRS employer.

8. Employees concurrently employed as OPS and salaried employees (FRS members)

with the State of Florida.

Mandatory Medicare Coverage – Medicare coverage is mandatory for all workers hired on or after April 1, 1986, who are not covered by Social Security, except for those positions listed as exempt from mandatory Social Security in items 1 through 6 above.

D. CONTRIBUTION REQUIREMENTS

Plan participants are required to contribute 7.5% of their wages to the plan through pretax payroll deductions. Annual compensation subject to payroll deduction is limited to $260,000 in 2014. Under IRC §415(c) the total of all employer and employee contributions on behalf of an employee to a qualified defined contribution plan cannot exceed the lesser of $52,000 in 2014 (indexed annually) or 100% of the employee’s compensation. Medicare contributions at 1.45% are required to be withheld from wages and matched by the employer up to $200,000.Wages greater than $200,000 require 2.35% employee contribution and 1.45% employer contribution.

E. CORRECTING CURRENT YEAR CONTRIBUTIONS

Employees having incorrect or excess contributions should notify their agency immediately for corrective action. The provider may refund the incorrect or excess contribution to the agency if the refund is made by December 31 of the same year calendar year. Any interest income, or other income, attributable to the incorrect to excess contribution should be distributed by the plan provider directly to the employee and reported for tax purposes. Distributions by the plan provider for incorrect or excess prior year deferrals should be refunded directly to the employee with the appropriate federal reporting.



When contributions are deducted in error due to an incorrect retirement code, agencies can request a refund to be processed by the BOSP Taxation/Reconciliation Section. The request for refund must include Form DFS-A3-1932.

F. FORM W-2 REPORTING The OPS FICA Alternative Plan is a qualified defined contribution plan. Plan participants

having plan contributions (payroll deductions) during the year will have box 13 (Retirement Plan) marked. The total amount of payroll deduction contributions will be shown in box 14 with the label “OPS.” The amount is not included in boxes 1 and 3 (taxable income and Social Security Wages).

G. DISTRIBUTIONS AND EXCISE TAXES

OPS FICA Alternative Plan distributions (withdrawals) and federal reporting will be performed by the plan providers. Distributions are taxable when received by the employee/retiree. In addition to regular income taxes, payments to an employee who has not reached age 59 ½ may be subject to a 10% excise tax. IRC §72(t) generally applies a 10% excise tax to plan distributions that occur before a participant attains age 59 ½. Exceptions apply if the distribution is due to the employee’s death, disability, or retirement and receipt of annuity-type distributions, or if the distribution is made to an employee who separates from service after reaching age 55. Any younger employee who takes distribution before reaching age 59 ½ would be subject to the 10% excise tax on the taxable amount of the distribution (in addition to applicable to income taxes). Plan balances may be rolled over to an Individual Retirement Account (IRA) or other eligible retirement plan. No IRS penalty applies to these transfers.

http://www.myfloridacfo.com/Division/AA/Forms/DFS-A3-1932.pdf

TAXATION/RECONCILIATION FICA TAX RATE


FICA TAX RATE - 2014

The Social Security wage base increased from $113,700 to 117,000 in 2014. The Social Security tax rate for employer contributions will be 6.2%. The Social Security tax rate for employee contributions will be 6.2%. The Medicare tax rate is 1.45% for both employee and employer contributions on wages up to $200,000. Wages greater than $200,000 will be taxed at 2.35% for employee contributions and 1.45% for employer contributions.

PAYROLL SYSTEMS MANAGEMENT DATA ELEMENT DICTIONARY

REVISED: APRIL, 2013 VOLUME VII, SECTION 1 PAGE 1 of 25

ADDITIONAL-COMPENSATION-CODE - This code indicates which types of additional compensations are included in the summary total of rates, which is shown in the Additional-Compensation-Rate field. If the Additional Compensation-Rate field is zeroes, then this field must be zero.

ADDITIONAL-COMPENSATION-RATE - The sum of all additional compensation rates to which the employee is entitled. This rate must be expressed in dollars and cents and is the sum total of additional compensation rates for a full time appointment. The additional compensation rates, which go in this field, are lead-worker, hazardous-duty, shift-differential, direct contact, etc. This rate must be expressed in the same unit, hourly or period, as other rates of pay. If the Additional-Compensation-Code field is zero, then this field must be zero.

ANNIVERSARY-DATE - The employee's anniversary date as defined in the state personnel rules and regulations for career service employees. For all other employees, use their continuous service date.

APPOINTMENT-STATUS - The employee's current appointment status.

BEGINNING-RATE-OF-PAY -

a. F0001.2 and F0013.2 - Regular Salary Detail Record - the employee's rate of pay at the beginning of the pay period. This rate is the sum of the employee's base rate and competitive area differential (if any). The rate may be submitted on an hourly or period basis and must be consistent with the code submitted in the field, type-rate-of-pay. If this rate is a period rate, it must be the rate applicable to a full time appointment for the employee's class, position, and pay grade (and pay grade step, if applicable) regardless of F-T-E being worked.

b. F0001.3 - Overtime Requisition Record - if the rate being submitted is for overtime, then the rate must be expressed as an hourly rate.

c. F0013.3 - Sick Leave Payment Record - the rate reported back in this field is the employee's final hourly rate of pay (not exceeding $40.00 Per hour) which was submitted by the agency.

CALCULATED-WITHHOLDING-TAX - An amount resulting from the following computation:

Add: Computed Withholding Tax Computed according to Marital Status and Number of

Exemptions data and the appropriate IRS Withholding Tax Table.

Fixed Additional Withholding Tax A fixed withholding amount to be added to Computed W/H Tax in each regular payroll and is specified by the employee in the W-4 data filed with BOSP.

Subtract: Earned Income Credit Computed according to information supplied by the employee

in W-5 filed with BOSP and the appropriate E.I.C. table.

Equals: Calculated Withholding Tax



NOTE: Fixed Additional Withholding Tax may be reduced or dropped if there are insufficient earnings remaining to support the deduction. The amount can be negative in payrolls if the E.I.C. amount is greater than the sum of Computed Withholding Tax and Fixed Additional Withholding Tax.

CALCULATED-WITHHOLDING-TAX-TOTAL -

a. F0013.5 - The voucher total of all withholding tax processed.

b. F0013.6 - The file total of all withholding tax processed.

CANCELLATION-VOUCHER-DATE -The voucher date assigned by BOSP for a particular Salary Warrant Cancellation and Employee Records Adjustment processing run. The system stores the Cancellation Voucher Date in data positions 233-238 of F0013.2 and F0013.3 records. Data position 1, Payroll-Type-Code, will contain a "C". Data position 2, Record-Source, will contain a "7", "8" or "9". Data positions 3 and 4 will contain Physical-Record-Type code for the particular adjustment being processed. (See Record-Type-Code in Vol. VI, Sec. 3 for the code structures.)

CASH-GROSS - The cash amount owed to the employee which will be disbursed from state funds in the State Treasury.

CASH-GROSS-TOTAL -

a. F0001.4 - The file total of all cash gross amounts submitted.

b. F0013.5 - The voucher total of all cash gross amounts processed.

c. F0013.6 - The file total of all cash gross amounts processed.

CLASS-CODE - Classification of position according to the personnel rules of the appropriate pay plan.

CONTRACT-CATEGORY - Contracted time base by which the employee is being paid. Used to compute retirement service credit and state life insurance.

CONTRACTED-HOURS -

a. Monthly Employees - For monthly employees, BOSP assigns contracted hours. To determine the number of contracted hours BOSP will assign, multiply 8 times the number of workdays in the month.

b. Biweekly Employees - For period rate biweekly employees, 80 contracted hours must be shown when employees are originally placed on the payroll. At no time should a period rate biweekly employee have contracted hours other than 80. For hourly rate biweekly employees, contracted hours should be zero filled for "NEW EMPLOYEES" and left blank for "CHANGE OR CORRECTIONS" and "TERMINATIONS."

COUNTY-CODE - County in which the employee performs the majority of work or in which lies the employee's base of operations.

DEDUCT-MULTIPLE - The number of pay periods of premium to be deducted for either State Health or State Life Insurance.



DEDUCTION-AMOUNT -

a. F0001.2 - Employee Wage Requisition Record - The amount requested to be deducted in the pay period being processed and to be remitted as defined by the deduction code. It can also identify a cash or non-cash earnings amount being reported or requested.

b. F0013.X - The amount of employee deduction or reduction, employer contribution or special earnings. The Deduction Code defines the category into which the amount falls.

DEDUCTION-CODE - This number applies to the various payroll records and files as a code identifying the general category and specific description of an employee deduction or reduction, an employer contribution or a type of special earnings.

DEDUCTION-PAYEE-NAME - F0013.4 - Deduction Record - This data occurs in the same relative position as the employee's name in a detail record and is the name or description of a deduction or employer contribution payee as stored in the DED table on-line. When a deduction warrant is generated by the payroll system, this is the name that will appear in the payee area of the warrant.

DEDUCTION-RECORD-SEQUENCE-CODE 1 - F0013.4 - Deduction Record - This data occurs in the same relative position as the "Intradepartment-Number" field in a detail record. In this record, the field "Intradepartment-Number" is renamed and will be nines (9's) filled.

DEDUCTION-RECORD-SEQUENCE-CODE 2 - F0013.4 - Deduction Record - This data occurs in the same relative position as the field "Social-Security-Number". In this record, the field is retitled and redefined into two sub-fields, "First-Five" and "Last-Four". "First-Five" will always be nines (9's). "Last Four" will contain the deduction code or employer contribution code being reported.

EARNED-INCOME-CREDIT-AMOUNT (EIC) - Earned Income Credit Amount as calculated based on information supplied from IRS form W-5 as filed each year by the employee.

EARNED-INCOME-CREDIT-TOTAL -

a. F0013.5 - The voucher total of all earned income credit amounts processed.

b. F0013.6 - The file total of all earned income credit amounts processed.

EFT-MESSAGE-SWITCH - A one-digit code that indicates whether or not the EFT "Prenote" message was printed on the employee's earning statement. The "Prenote" message is printed in order to confirm to the employee that the request for electronic funds transfer of their net pay has been received by the Chief Financial Officer and is being processed.

a. 0 = EFT "Prenote" message not printed on the earnings statement.

b. 1 = EFT "Prenote" message was printed on the earnings statement.

EMPLOYEE-CALCULATED-FICA - The amount of employee FICA contribution calculated according to the employee's Retirement Plan, FICA-gross and year-to-date FICA paid total.

EMPLOYEE-CALCULATED-FICA-TOTAL -

a. F0013.5 - The voucher total of all employee calculated FICA processed.

b. F0013.6 - The file total of all employee calculated FICA processed.



EMPLOYEE-MISCELLANEOUS-DEDUCTIONS-TOTAL -

a. F0013.5 - The voucher total of all employee deductions/reductions processed, except withholding tax, earned income credit amount, employee regular retirement and employee calculated FICA.

b. F0013.6 - The file total of all employee deductions/reductions processed, except withholding tax, earned income credit amount, employee regular retirement and employee calculated FICA.

EMPLOYEE-NET-PAY-TOTAL -

a. F0013.5 - The voucher total of all net pay processed.

b. F0013.6 - The file total of all net pay processed.

EMPLOYEE-NON-STATE-RETIREMENT-TOTAL -

a. F0013.5 - The voucher total of all employee contributions made to retirement plans other than those included in the Florida Retirement System.

b. F0013.6 - The File total of all employee contributions made to retirement plans other than those included in the Florida Retirement System.

EMPLOYEE-REGULAR-RETIREMENT - Amount of employee's retirement contribution, as calculated on Retirement-Gross and according to Retirement Plan.

EMPLOYEE-STATE-RETIREMENT-TOTAL -

a. F0013.5 - The voucher total of all employee contributions processed for retirement plans included in the Florida Retirement System.

b. F0013.6 - The file total of all employee contributions processed for retirement plans included in the Florida Retirement System.

EMPLOYER-CALCULATED-FICA-TOTAL -

a. F0013.5 - The voucher total of all employer calculated FICA contributions processed.

b. F0013.6 - The file total of all employer calculated FICA contributions processed.

EMPLOYER-CONTRIBUTIONS-CASH-TOTAL - In an employee's payroll detail record, Formats F0013.2 or F0013.3, this field will contain the total of the employer's cash contributions made on behalf of the employee.

a. F0013.5 - The voucher total of the employer's cash contributions made on behalf of employees.

b. F0013.6 - The file total of the employer's cash contributions made on behalf of employees.

EMPLOYER-CONTRIBUTIONS-TOTAL - F0013.4 - If this record is for a deduction code in the range 0900-0999, then the field will contain an amount equal to the net-disbursement-amount field. Otherwise, it will be zero filled.



EMPLOYER-GROSS-CHARGE - F0013.4 - This field will be zeroes if the deduction code being reported is for employee deduction amounts (codes in the range 0001-0899). If the deduction code is for a code in the range 0900-0999, the field will reflect the amount of the employer contribution expense.

EMPLOYER-GROSS-CHARGE-TOTAL -

a. F0013.5 - The voucher total of all employer gross charges processed.

b. F0013.6 - The file total of all employer gross charges processed.

EMPLOYER-NON-STATE-RETIREMENT-TOTAL -

a. F0013.5 - The voucher total of all employer non-state retirement processed.

b. F0013.6 -The file total of all non-state retirement processed.

EMPLOYER-STATE-RETIREMENT-TOTAL -

a. F0013.5 - The voucher total of all employer state retirement processed.

b. F0013.6 - The file total of all employer state retirement processed.

ENDING-RATE-OF-PAY -

a. F0001.2 and F0013.2 Regular Salary Detail Records - the rate of pay for the employee at the end of the pay period. The rate may be submitted on an hourly or period basis and must be consistent with the code submitted in the field Type-Rate-Of-Pay. This rate is the sum of the employee's base rate and competitive area differential, (if any). If a period rate, it must be the rate for full time employment. If the employee had no rate change in the pay period, this field must be zero filled.

b. F0001.3 - Overtime Records - if the rate being submitted is for overtime, then this rate must be expressed as an hourly rate.

FICA-GROSS - The portion of all compensations and salary that is subject to FICA contributions.

FICA-GROSS-TOTAL -

a. F0013.5 - The voucher total of all FICA Gross processed.

b. F0013.6 - The file Total of all FICA Gross processed.

FIRST-NAME - Employee's full first name. Maximum of 16 characters, left justified.

FIRST-WARRANT-NUMBER -

a. F0013.5 - The first warrant number assigned to a record within the voucher being reported.

b. F0013.6 - The first warrant number assigned to a record within the file.

FIXED-ADDITIONAL-WITHHOLDING-TAX - A constant amount of federal income tax withholding which is added to the computed withholding tax in each regular payroll. No fixed additional withholding is processed for supplemental payments. This amount is stipulated by the employee on the W-4 data filed with BOSP.



FIXED-ADDITIONAL-WITHHOLDING-TAX-TOTAL -

a. F0013.5 - The voucher total of all fixed additional withholding tax processed.

b. F0013.6 - The file total of all fixed additional withholding tax processed.

FLAIR-ACCOUNT-CODE - The FLAIR Account Code from which the salary payment was disbursed.

FLAIR-ORG-CODE - See PAYROLL-WARRANT-DISTRIBUTION-CODE

FLAIR-ORG-1 and FLAIR-ORG-2 - See OLO-LEVEL-1 and OLO-LEVEL-2

FULL-TIME-EQUIVALENCE (F-T-E) - F0001.2 and F0001.3 - Report the total employee FTE being paid in a single record. If the employee is being paid for multiple positions in a single record, report the total employee FTE being paid in that record. Also, refer to the field definition, "Total-Employee-FTE."

HOURS-ANNUAL-LEAVE-PAID-UPON-SEPARATION - Number of hours and quarter hours of annual leave the employee is being paid upon separation. Separation code must be properly set before this field can be used. If not applicable, zero fill this field.

HOURS-BEGINNING-RATE-OF-PAY -

a. F0001.2 and F0013.2 - Regular Salary Detail Records - hours and number of quarter hours the employee worked during the pay period at the beginning rate of pay.

b. F0001.3 and F0013.3 - Overtime Records - hours and number of quarter hours the employee worked at the beginning hourly rate of pay.

HOURS-ENDING-RATE-OF-PAY -

a. F0001.2 and F0013.2 - Regular Salary Detail Records - hours and number of quarter hours the employee worked during the pay period at the pay ending rate of pay. If no change in rate occurred during the pay period, this field must be zero filled.

b. F0013.3 - Sick Leave Payment Record - if the payment was for sick leave paid upon termination/separation, this field will contain the number of hours and quarter hours of sick leave credit actually being paid.

c. F0013.3 - Overtime Record - the hours and number of quarter hours the employee worked during the pay period at the ending hourly rate of pay.

HOURS-SICK-LEAVE-PAID-UPON-SEPARATION - Number of hours and quarter hours of sick leave the employee is being paid upon separation.

INTRADEPARTMENT-NUMBER - Intradepartment number is a ten-character intra-agency code that is used in conjunction with the FLAIR ORG Code as a sort sequence for warrant distribution. The characters of the code may only be actual letters of the alphabet, numbers or spaces. No other characters are permitted. Although spaces are permitted, they are discouraged.

LAST-EVALUATION-CODE - The code which equates to the employee's last performance evaluation.

The Department of Management Services defines the code structure. Refer to the payroll manual for valid codes.



LAST-NAME -Employee's last name and any suffix. Maximum of 16 characters, left justified.

LAST-WARRANT-NUMBER

a. F0013.5 - The last warrant number assigned to a record within the voucher being reported.

b. F0013.6 - The last warrant number assigned to a record within the file.

LENGTH-OF-SERVICE-CODE - A code that equates to a range of years of service the employee has worked for the state in a salaried position. Refer to the payroll manual for valid codes.

MARITAL-STATUS - Employee's marital status for withholding tax purposes. The data submitted in this field should be the same as that which the employee submitted to BOSP from Form W-4.

MEDICARE-GROSS - That portion of all compensations and salary which is subject to Medicare contributions.

MEDICARE-GROSS-TOTAL -

a. F0013.5 - The voucher total of all Medicare Gross processed.

b. F0013.6 - The file Total of all Medicare Gross processed.

MIDDLE-INITIAL - The employee's middle initial.

MISCELLANEOUS-DEDUCTION-COUNT - The number of miscellaneous deductions appearing in he variable portion of the record.

a. F0001.2 - Count may vary from 0 through 15.

b. F0013.2 and F0013.3 - Count may vary from 0 through 25.

NOTE: This field must be zeroes in all other record formats and types.

MISCELLANEOUS-DEDUCTIONS-TOTAL - The total amount of all employee deductions, excluding withholding tax, earned income credit amount, regular retirement and employee calculated FICA.

NET-DISBURSEMENT-AMOUNT - In the deduction record, format F0013.4, this field will reflect the total amount disbursed at a particular reporting break level. Such disbursements are handled by transferring moneys to a FLAIR trust revenue account or by deduction warrant.

NET-PAY - Net cash compensation paid to the employee this pay period.

NON-CASH-GROSS - Amounts chargeable to the employee that does not involve a cash disbursement.

NON-CASH-GROSS-TOTAL -

a. F0013.5 - The voucher total of all non-cash gross amounts processed.

b. F0013.6 - The file total of all non-cash gross amounts processed.

NUMBER-OF-EXEMPTIONS - Total number of exemptions claimed by the employee for withholding tax purposes. For employees who have W-4 data claiming "Exempt" on file with BOSP, the actual number of exemptions claimed will be reported back to the agency after each payroll by turnaround change order or within the magnetic tape "agency payroll data file", file F0013.

NUMBER-OF-PERIODS - Number of pay periods covered by this payment.



OBJECT-CODE - Object code as specified in Comptroller's Memorandum 04 (1989-90). The first four (4) digits are assigned. The last two digits will be as submitted by the department.

OLO-LEVEL-1 (FORMERLY FLAIR-ORG-1) -

a. F0001.1 - Beginning Control Record - this field must be the OLO Level 1 assigned by FLAIR to the organization. It will be checked by the system to be sure that the file being processed is from the organization indicated in job setup parameters.

b. F0013.1 - Beginning Control Record - this field will contain the same data submitted in the record format F0001.1.

OLO-LEVEL-2 (FORMERLY FLAIR-ORG-2) -

a. F0001.1 - Beginning Control Record - this field must be the OLO Level 2 assigned by FLAIR to the organization. It will be checked by the system to be sure that the file being processed is from the organization indicated in job setup parameters.

b. F0013.1 - Beginning Control Record - this field will contain the same data submitted in the record format F0001.1.

ORG-LEVEL-1 - LAS/PBS code assigned to the department or branch.

ORG-LEVEL-2 -LAS/PBS code assigned to the first major level within the department.

OVERTIME-REASON-CODE - A code which denotes the reason why the employee had to work overtime. The Department of Management Services establishes these codes.

PARTICIPATION-CODE - Refer to State Insurance Participation Code for specific definition.

PAY-CYCLE - Designates the type of pay period that is being used for payment.

PAY-GRADE - Pay grade assigned to the position by class code according to the personnel rules of the appropriate pay plan.

PAY-GRADE-STEP - The step within the pay-grade according to the personnel rules of the appropriate pay plan.

PAY-PERIOD-BEGINNING-DATE - Depending upon record type, the first day of the pay period for which the payment or the entire payroll is being processed.

PAY-PERIOD-ENDING-DATE - Depending on record type, the last day of the pay period for which the payment or the entire payroll is being processed.

PAY-PLAN-CODE - The employee's pay plan as assigned by the Department of Management Services.

PAYROLL-SOURCE-CODE- A code which shows where the payroll information originated and the type of payroll requisition input media (magnetic tape, change order, other requisition document) by which the data was submitted to BOSP. F0013.2 and F0013.3 - The field contains a numeric code for payroll related records. If the file contains salary warrant cancellation and employee records adjustment data, then the field is redefined as alphanumeric.



PAYROLL-WARRANT-DISTRIBUTION-CODE (FORMERLY FLAIR-ORG-CODE) - This is the primary sequence code to arrange payroll warrants for distribution to the field. While it never should have been called FLAIR ORG Code, it is legitimate to enter the actual FLAIR ORG Code, as long as that meets the distribution needs of the submitting agency. The field is treated by the payroll system as structured like the FLAIR ORG Code, five levels CC the first four of two digits each and the fifth of three digits. It is required that the first two digits be the Level one agency code. If it is an organization that operates independently at the second level, then the third and fourth digits must designate that second level. Beyond that, it is up to each organization how the code is used. Warrants, payroll registers, turnaround change orders and other reports will be generated with breaks based on the five different levels.

POSITION-NUMBER - A sequence number assigned by the agency to an established position being filled by the employee within a DMS ORG Level 1. A range of valid position numbers is assigned to each department by the Department of Management Services.

RECORD-COUNT -

a. F0001.4 - Ending Control/Overall Totals Record - the count of all regular salary detail and overtime records in the file. The count does not include the beginning control (F0001.1) and ending control/overall total (F0001.4) records.

b. F0013.5 - Voucher Total Record - The count of all regular salary, overtime, sick leave and deduction records in the voucher being reported.

c. F0013.6 - Ending Control/Overall Totals Record - The count of all regular salary, overtime, sick leave and deduction records in the file. Voucher totals records are excluded.

RECORD-TYPE-CODE - This field is sub-defined into three parts.

a. The FIRST character identifies the type of payroll in which the record was processed or whether the record entered the system by way of the Warrant Cancellation and Employee Records Adjustment System.

b. The SECOND character identifies the input media by which the record entered the system. Media types are magnetic tape, COPES and paper document change order, other payment requisition form, warrant cancellation form or other employee records adjustment form.

c. The THIRD and FOURTH characters identify the physical record types which can occur in payroll files F0001 and F0013 or adjustment files F0013.

NOTE: (1) The Record-Type-Code field in the Beginning File Control Record of files F0001 can be

coded with four zeroes (0000) or X600 ("X" being the payroll run type, B, M or S). In the Ending Control Record of Files F0001, it can be coded with four nines (9999) or X600.

(2) Files F0013 have four zeroes in the first four data positions of Beginning File Control records and four nines in the first four data positions of the Ending File Control records.



CODE STRUCTURE Data Position 1 Sub-Field Name: PAYROLL/RUN-TYPE-CODE Format: ALPHANUMERIC

Valid Codes Code Equivalent

0 Beginning Control Record (file F0013 - Optional in files F0001) 9 Ending Control Record (file F0013 - Optional in files F0001) M Monthly B Biweekly S Supplemental L Criminal Justice Incentive Pay

C Salary warrant cancellation or employee records adjustment (A "C" Record Type may occur only in a file F0013)

Data Position 2 RECORD-SOURCE Format: ALPHANUMERIC Valid Codes

Code Equivalent 0 Beginning Control Record (File F0013 - Optional in files F0001) 9 Ending Control Record (File F0013 - Optional in files F0001) 1 Non-calculated magnetic tape 2 Unassigned 3 Supplemental payments submitted on paper documents designed and specified for that

purpose. 4 Not implemented but reserved for COPES input - Change Order 5 Paper document Change Order - Regular payroll and CJIP Presently, 5 is also the default

value for records entering the payroll system by COPES Transaction File. 6 File Control Records (Optional in files F0001) 7 Salary warrant cancellation record 8 Salary refund record 9 Other employee record updates/adjustments

CODE STRUCTURE

Data Position 3 & 4 Sub-Field Name: PHYSICAL-RECORD-TYPE Format: ALPHANUMERIC Valid Codes For The Payroll Process

File Control Records Code Equivalent

00 Beginning Control Record (Files F0013) 98 Voucher Total Record 99 Ending Control/Overall File Totals Record

Detail Records Code Equivalent

10 Regular Salary Payment 11 Supplemental Payment 12 CJIP 13 Revolving Fund Reimbursement 19 Military Leave Payment



20 Overtime Payment 30 Sick Leave Payment 31 Annual Leave 32 Special Compensatory Leave 33 Merit Service Award - Suggestion 34 Merit Service Award - Superior Accomplishment - Cash 35 Other Nonrecurring Payments 37 State Active Duty Payment (Dept. Of Military Affairs Only) 38 Uniform Allowances 39 Special Compensatory Leave Payment in Lieu of Overtime 42 Lump Sum Payment in Lieu of Salary Increase 43 On Call Fees 44 Firefighters Incentive Payments 45 Uniform Allowances for National Guard 47 Class "C" Meals - Jul 1990 or Later (Object 2640) 48 Class "C" Meals - Jul 1990 or Later (Object 2648) 50 Monthly Mileage Allowance - Jul 1990 or Later 52 SUS - Merit - Superior Accomplishment Award 54 Education Loan - Medical (Org 6000 Only) 57 Unqualified Medical Reimbursement (Org 7200 Only) 58 Session Subsistence Allowance (Org 1100 Only) 59 Excess Intra-district Expense (Org 1100 Only) 60 Taxable Travel (Org 1100 Only) 70 Deduction Records Employee Pay Deductions/Reductions (Codes 0001-0899) 80 Deduction Records - Employer Contribution Amounts (Codes 0900-0999) 81 Deferred Compensation - Lump Sum Payment (Dept. Of Insurance Only) 82 Deferred Compensation - Periodic Payment (Dept. Of Insurance Only) 88 Foreign Residence Housing Allowance

Detail Records Code Equivalent

89 Overload Payment 90 Retroactive Payment

Valid Codes For The Employee Records Adjustment Process File Control Records

Code Equivalent 00 Beginning Control Record 98 Voucher Total Record 99 Ending Control/overall File Totals Record

Detail Records Note: The following physical record type codes will have a C7, C8 or C9 in the first two data positions

depending upon the type of adjustment transaction processed! Code Equivalent

10 Regular Salary Payment 11 Supplemental Payment 12 CJIP



13 Revolving Fund Reimbursement 19 Military Leave Payment 20 Overtime Payment 30 Sick Leave Payment 31 Annual Leave 32 Special Compensatory Leave 33 Merit Service Award - Suggestion 34 Merit Service Award - Superior Accomplishment - Cash 35 Other Nonrecurring Payments 37 State Active Duty Payment (Dept. Of Military Affairs Only) 39 Special Compensatory Leave Payment in Lieu of Overtime 40 Negative Entry for a Social Security Number Adjustment 42 Lump Sum Payment in Lieu of Salary Increase 43 On Call Fees 44 Firefighters Incentive Payments 45 Uniform Allowances for National Guard 47 Class "C" Meals - Jul 1990 or Later (Object 2640) 48 Class "C" Meals - Jul 1990 or Later (Object 2648) 50 Monthly Mileage Allowance - Jul 1990 or Later 52 SUS - Merit - Superior Accomplishment Award 50 FICA Gross Adjustment 54 Education Loan - Medical (Org 6000 Only) 57 Unqualified Medical Reimbursement (Org 7200 Only) 58 Session Subsistence Allowance (Org 1100 Only) 59 Excess Intra-district Expense (Org 1100 Only) 60 Taxable Travel (Org 1100 Only; Will Be Coded as C760 or C860)

Detail Records Note: The following physical record type codes will have a C7, C8 or C9 in the first two data positions

depending upon the type of adjustment transaction processed! Code Equivalent

60 Manual Payroll (Will Be Coded as C960 Only) 70 Miscellaneous Employee Records Adjustments 81 Deferred Compensation - Lump Sum Payment (Dept. Of Insurance Only) 82 Deferred Compensation - Periodic Payment (Dept. Of Insurance Only) 83 Moving Expense 84 Value Group Term Life (SES/SMS Benefit Qualified Employees) 85 Vehicle Fringe Benefits 86 Tip Income 87 Non-cash Merit Service Award 88 Foreign Residence Housing Allowance 89 Overload Payments 90 Retroactive Payments 91 SAD Allowance 92 Beneficiary Payment, Alien Non-reportable Income, Nonresident Alien Teaching Wages or

Nonresident Alien Student



The field Record-Type Code consists of three sub-fields. Characters 3 and 4 define the Physical-Record-Type portion of this field. The following tables and text are meant to help clarify the relationships, usage and meaning of the Physical-Record-Type and 91XX coding currently being used in the payroll system.

IMPORTANT NOTES:

The following text is primarily for the agencies that submit payroll requisition data by magnetic tape.

Effective May 1, 1989, the fields Type-of-Non-Standard-Gross and Non-Standard-Gross-Amount were no longer valid for agency input. Such payments are defined as categories of Nonrecurring Compensation (NRC) and are considered valid payments not ongoing in nature.

Payments formerly categorized as Non-Standard-Gross can be submitted on magnetic tape file F0001. However, such payments must be identified to the payroll system by storing the appropriate 91XX earnings code with the related amount in the variable (deduction) portion of the record.

An agency wishing to make a payment formerly categorized as Non-Standard-Gross:

(1) may submit the payment on a Nonrecurring Compensation Requisition using form DFS-A3-33 (refer to Volume IV, Section 8).

OR

(2) may submit the payment request as a stand alone payment in a magnetic tape file F0001 record. (Such payment must be identified by the appropriate earnings code and related amount. The amount MUST be equal to the amount of Total Gross and Cash Gross submitted.)

OR

(3) if permissible for that type of payment, the agency may combine the payment request with the employee's regular wage payment. For combined payments, the Total Gross and Cash Gross fields submitted in the payroll requisition record must be the sum of the employee's regular salary payment PLUS the permissible "Nonrecurring Compensation" amount as submitted by earnings code and related amount.

EXPLANATION OF TABLES

Table 1 deals with 91XX Earnings Codes that are valid for agency input in file F0001 records. It shows which earnings codes MUST be submitted as stand alone payments and which may be combined with an employee's regular salary payment. The columns in Table 1 are self-explanatory. Table 2 deals with the occurrence of current and prior calendar year earnings codes in field F0013, Agency Payroll Data (turnaround) files. The tables show what codes to expect in the Physical-Record-Type field depending upon the source of the related earnings code. 92XX codes are Prior Calendar Year 91XX codes and will only occur in prior year adjustment records on files F0013 generated out of the Employee Records Adjustment system. Column (1) pertains to files F0013 produced by the payroll system. The Physical-Record-Type shown will occur in records when the 91XX amount equals the Total Gross in that payment record. These transactions are stand-alone payments. If this column is blank, the 91XX code is (1) system generated during record processing, (2) restricted to use by a specific agency or (3) a code that can enter the system only by way of an Employee Records Adjustment.



Column (2) pertains to the files F0013 produced by the Employee Records Adjustment System. These files are produced only during end of month processing. The Physical-Record-Type shown which will occur in the record if the 91XX (92Xx, if prior year) amount is the ONLY amount which was adjusted in that record. Column (3) shows the Earnings Code assigned on a Current Calendar Year item. Column (4) shows the Earnings Code assigned on a Prior Calendar Year item. Column (5) gives a short description of the item. Table 3 shows how earnings codes get into the various records in the Payroll and Employee Records Adjustment Systems. Column 5 and 6 show those codes that can enter the system ONLY through employee records adjustments. Any earnings code may occur in the various adjustment transaction when appropriate.



TABLE 1. - Earnings Types (91XX) codes which are valid for agency submission in a file F0001 record.

This earnings type MUST BE submitted as

a STAND ALONE payment.

One, BUT only one, of the following earnings

types may be submitted in combination with a

regular salary payment record. However, any of these earnings types may

be submitted as a STAND ALONE

payment.

Current Calendar

Year earnings

type (91XX) CODE DESCRIPTION

* YES 9108 ANNUAL LEAVE * If an agency has received specific WRITTEN authority from the BOSP, the agency may include an employee's Annual Leave Paid Upon Termination in the same field F0001 record as the employee's last regular salary payment.

YES 9117 ON CALL FEES

YES 9119 LUMP SUM PAYMENT IN LIEU OF SALARY INCREASE

YES 9121

SPECIAL COMPENSATORY LEAVE PAID IN LIEU OF OVERTIME

See NOTE 3 pertaining to code 9125!!!! 9125 Non Reportable Alien Wages

YES 9126 FOREIGN RESIDENCE HOUSING ALLOWANCE

YES 9127 OVERLOAD PAYMENT YES 9130 RETROACTIVE PAYMENT

YES 9131 MILITARY LEAVE PAYMENT NOTE 1: A STAND ALONE payment is one in which the special earnings code item is the only component

of pay. The amount associated with the 91XX code MUST be EQUAL to the amount submitted in the TOTAL GROSS and CASH GROSS fields of the file F0001 record.

NOTE 2: Code 9124, Overtime, and code 9111, Special Compensatory Leave Paid Upon Termination, are

earnings types which MUST NOT BE submitted in a file F001 record. Such payments must be submitted just as before implementation of the new Earnings Codes/Types. As currently programmed, the payroll system will generate and add to the record at processing time the code 9111 or the code 9124 depending upon the Overtime Reason Code in the record. (Refer to Overtime Reason Codes in Volume IV, Section 4)

NOTE 3: The code 9125 identifies the wages of specific employees who are employed by state government

but work in their native country. The 9125 amount MUST be EQUAL to the amount submitted in the TOTAL GROSS and CASH GROSS fields of the file F0001 record. The Financial Administrator of the Bureau's Employee Records Section must be contacted before this code may be submitted for any employee. That person, or her designee, will determine whether the use of this code is appropriate and pass on any special instructions.



TABLE 2-1. - Valid Record Type Codes and Earnings Codes which may occur in a file F0013

PHYSICAL RECORD TYPE CODE

CURRENT YEAR 91XX CODE

PRIOR YEAR 92XX (ADJ.

file F0013 only) Description

OUT OF PAYROLL SYSTEM

Item processed as

a STAND ALONE

OUT OF CANX/ADJ. SYSTEM If

it is only item

adjusted in the record

(1) (2) (3) (4) (5)

84 9100 9200 NON-CASH COMPENSATION - VALUE OF GROUP TERM LIFE

81 81 9101 9201 DEFFERED COMPENSATION - LUMP SUM DISTRIBUTION

82 82 9102 9202 DEFERRED COMPENSATION - PERIODIC PAYMENT

83 9103 9203 MOVING EXPENSE

33 33 9105 9205 STATE AWARDS - MERITORIOUS SERVICE - SUGGESTION AWARDS

38 38 9106 9206 UNIFORM ALLOWANCES 70 9107 9207 CLASS C MEAL ALLOWANCE

31 31 9108 9208 ANNUAL LEAVE 85 9109 9209 NONCASH VEHICLE FRINGE BENEFIT

34 34 9110 9210 STATE AWARDS - MERIT SERVICE- SUPERIOR ACCOMPLISHMENT

32 32 9111 9211 SPECIAL COMPENSATORY LEAVE PAYMENT UPON TERMINATION

35 35 9112 9212 OTHER NONRECURRING CASH PAYMENTS

91 9113 9213 SAD - ALLOWANCES - NONTAXABLE CASH GROSS (6200 ONLY)

87 9114 9214 STATE AWARD - NON-CASH MERITORIOUS SERVICE

9115 9215 RESERVED FOR FUTURE USE

86 9116 9216 TIP INCOME DEEMED AS REGULAR FICA WAGES

43 43 9117 9217 ON CALL FEES

45 45 9118 9218 UNIFORM ALLOWANCES FOR NATIONAL GUARD

42 42 9119 9219 LUMP SUM PAYMENT IN LIEU OF SALARY INCREASE









Item processed as

a STAND ALONE


it is only item


(1) (2) (3) (4) (5)

85 9120 9220 IFAS COUNTY SALARY SUPPLEMENT (4910 ONLY)

39 39 9121 9221 SPECIAL COMPENSATORY LEAVE PAYMENT IN LIEU OF OVERTIME

92 9122 9222 BENEFICIARY PAYMENT

30 30 9123 9223 SICK LEVE PAYMENT UPON TERMINATION OF EMPLOYMENT

20 20 9124 9224 OVERTIME PAYMENT

92 9125 9225 NON REPORTABLE ALIEN WAGES (4920 ONLY)

88 88 9126 9226 FOREIGN RESIDENCE HOUSING ALLOWANCE

89 89 9127 9227 OVERLOAD PAYMENT

92 9128 9228 NON-RESIDENT ALIEN TEACHING WAGES

92 9129 9229 NON-RESIDENT ALIEN STUDENT 90 90 9130 9230 RETROACTIVE PAYMENT 19 19 9131 9231 MILITARY LEAVE PAYMENT 70 9132 9232 EXCESS MILEAGE RATE 70 9133 9233 DISABILITY BENEFITS FICA WAGES

70 9134 9234 DISABILITY BENEFITS NON-FICA WAGES

70 9135 9235 STANDARD MILEAGE RATE

86 9136 9236 TIP INCOME DEEMED AS MEDICARE WAGES

70 9137 9237 NON-CASH EDUCATION BENEFITS 44 44 9138 9238 FIREFIGHTERS INCENTIVE PAYMENTS 9139 9239 NOT ASSIGNED









Item processed as

a STAND ALONE


it is only item


(1) (2) (3) (4) (5)

81 81 9142 9242

DEFFFERED COMPENSATION BENEFITS - LUMP SUM DISTRIBUTION PAID TO BENEFICIARY(IES)

82 82 9143 9243

DEFERRED COMPENSATION BENEFITS - PERIODIC PAYMET PAID TO BENEFICIARY(IES)

70 9144 9244 DEATH BENEFITS

70 9145 9245 MONTHLY MILEAGE ALLOWANCE - JAN-JULY 1990

86 9146 9246 TIP INCOME DEEMED AS WAGES NOT SUBJECT TO FICA

47 47 9147 9247 CLASS "C" MEALS PAID - JULY 1990 OR LATER (OBJECT 2640)

48 48 9148 9248 CLASS "C" MEALS PAID - JULY 1990 OR LATER (OBJECT 2648)

9149 9249 NOT ASSIGNED

50 50 9150 9250 MONTHLY MILEAGE ALLOWANCE - JULY 1990 OR LATER

9151 9251 ANNUAL LEAVE PAID UPON TERMINATION IN EXCESS OF 500 HOURS

52 52 9152 9252 SUS - FACULTY - SUPERIOR ACCOMPLISHMENT AWARD

70 9153 9253 DISTRICT EXPENSE ALLOWANCE - 01/01/90 - 6/30/90

54 54 9154 9254 EDUCATION LOAN - MEDICAL - ORG. 6000 ONLY

70 9156 9256 SESSION SUBSISTENCE ALLOWANCE - 01/01/90-6/30/90

57 57 9157 9257 UNQUALIFIED MEDICAL REIMBURSEMENT - ORG. 5100 ONLY

58 58 9158 9258 SESSION SUBSISTENCE ALLOWANCE - ORG. 1100 ONLY

59 59 9159 9259 EXCESS INTRADISTRICT EXPENSE - ORG. 1100 ONLY

60 60 9160 9260 TAXABLE TRAVEL - ORG. 1100 ONLY 10 10 9181 9281 RETRO MILITARY PAY SUPPLEMENT 10 10 9182 9282 MILITARY PAY SUPPLEMENT



TABLE 3-1. - How these codes enter the Payroll or Employee Records Adjustment Systems (ERAS)

Agency Submits code in F0001 record

Agency Submits

base F0001 record -

system adds code to record

System Computes Amounts and adds

code/ amount to

record

Paper Document

input - system adds to record

ERAS - Paper

Document input - Manual

ERAS -

System adds to record

Earning Code Description

(1) (2) (3) (4) (5) (6) (7) (8)

YES 9100 NON-CASH COMPENSATION - VALUE GROUP TERM LIFE

YES 9101 DEFERRED COMPENSATION - LUMP SUM DISTRIBUTION

YES 9102 DEFERRED COMPENSATION - PERIODIC PAYMENT

YES 9103 MOVING EXPENSE

9104 RESERVED FOR FUTURE USE

YES 9105 MERIT SERVICE - SUGGESTION AWARD

YES 9106 UNIFORM ALLOWANCES YES 9107 CLASS C TRAVEL

YES YES 9108 ANNUAL LEAVE

YES 9109 NONCASH VEHICLE FRINGE BENEFITS

YES 9110 MERIT SERVICE - SUPERIOR ACCOMPLISHMENT AWARD

YES YES 9111 SPECIAL COMP. LEAVE PAID UPON TERMINATION

YES 9112 OTHER NONRECURRING CASH PAYMENTS

YES 9113 SAD - ALLOWANCES - (6200 ONLY)

YES 9114 STATE AWARD - NONCASH MERITORIOUS SERVICE

9115 RESERVED FOR FUTURE USE

YES 9116 TIP INCOME DEEMED AS REGULAR FICA WAGES

YES YES 9117 ON CALL FEES

YES 9118 UNIFORM ALLOWANCES FOR NATIONAL GUARD

YES YES 9119 LUMP SUM PAYMENT IN LIEU OF SALARY INCREASE





Agency Submits

base F0001 record -



code/ amount to

record

Paper Document


ERAS - Paper


ERAS -



(1) (2) (3) (4) (5) (6) (7) (8)

YES 9120 IFAS COUNTY SALARY SUPPLEMENT (4910 ONLY)

YES YES 9121 SPECIAL COMP. LEAVE PMT. IN LIEU OF OVERTIME

YES YES 9122 BENEFICIARY PAYMENT

YES 9123 SICK LEAVE PAID UPON TERMINATION

YES YES 9124 OVERTIME PAYMENT

YES 9125 NON REPORTABLE ALIEN WAGES (4920 ONLY)

YES 9126 FOREIGN RESIDENCE HOUSING ALLOWANCE

YES 9127 OVERLOAD PAYMENT

YES 9128 NON-RESIDENT ALIEN TEACHING WAGES

YES 9129 NON-RESIDENT ALIEN STUDENT

YES YES 9130 RETROACTIVE PAYMENT YES YES 9131 MILITARY LEAVE PAYMENT

YES 9132 EXCESS MILEAGE RATE

YES 9133 DISABILITY BENEFITS - FICA WAGES

YES 9134 DISABILITY BENEFITS - NON-FICA WAGES

YES 9135 STANDARD MILEAGE RATE

YES 9136 TIP INCOME DEEMED AS MEDICARE WAGES

YES 9137 NON-CASH EDUCATION BENEFITS

YES 9138 FIREFIGHTER'S INCENTIVE PAYMENTS

9139 NOT ASSIGNED





Agency Submits

base F0001 record -



code/ amount to

record

Paper Document


ERAS - Paper


ERAS -



(1) (2) (3) (4) (5) (6) (7) (8)

YES 9142

DEFERRED COMP. BENEFITS - LUMP SUM DISTRIBUTION - PAID TO BENEFICIARY

YES 9143

DEFERRED COMP. BENEFITS - PERIODIC PAYMENT - PAID TO BENEFICIARY

YES 9144 DEATH BENEFITS

YES 9145 MONTHLY MILEAGE ALLOWANCE - JAN-JUL 1990

YES 9146

TIP INCOME DEEMED AS WAGES NOT SUBJECT TO FICA

YES 9147 CLASS "C" MEALS PAID - JULY 1990 OR LATER (2640)

YES 9148 CLASS "C" MEALS PAID - JULY 1990 OR LATER (2648)

9149 NOT ASSIGNED

YES 9150

MONTHLY MILEAGE ALLOWANCE - JUL 1990 OR LATER

YES YES 9151

ANNUAL LEAVE PAID UPON TERM. EXCESS OF 500 HOURS

YES 9152 SUS - FACULTY - SUPERIOR ACCOMPLISHMENT AWARD

YES 9153 DISTRICT EXPENSE ALLOW. - 01/01/90-6/30/90

YES 9154 EDUCATION LOAN - MEDICAL (6000 ONLY)

YES 9156 SESSION SUBSISTENCE - 01/01/90-6/30/90

YES 9157

UNQUALIFIED MEDICAL REIMBURSEMENT (5100 ONLY)

YES 9158 SESSION SUBSISTENCE ALLOWANCE (1100 ONLY)

YES 9159 EXCESS INTRADISTRICT EXPENSE (1100 ONLY)

YES 9160 TAXABLE TRAVEL (1100 ONLY)

YES 9181 RETRO MILITARY PAY SUPPLEMENT

YES 9182 MILITARY PAY SUPPLEMENT



The following text provides important information pertinent to certain 91XX codes!

9100 NON-CASH COMPENSATION - VALUE GROUP TERM LIFE This code is added to the payroll record during processing if the employee:

(1) participates in the State Life Insurance program; and

(2) has a State Life Insurance policy death benefit (face value) in excess of $50,000. The related amount is computed in compliance with the Internal Revenue Code.

9122 BENEFICIARY PAYMENT 9128 NON-RESIDENT ALIEN TEACHING WAGES

9129 NON RESIDENT ALIEN STUDENT These codes are added to the record at processing time. The code to be added to the record is determined by the W-4 type code in the employee's W-4 Data Base record. SPECIAL NOTE REGARDING CODES 9128 AND 9129: DO NOT submit a Revolving Fund Reimbursement for an employee whose wages are categorized 9128 or 9129! The payroll system will DROP the record. The revolving fund MUST be processed manually. Contact the Financial Administrator of the Bureau's Employee Records Section. REGULAR-RETIREMENT - If applicable, the amount deducted as the employee's contribution to his or

her retirement plan. This amount is calculated on the employee's Retirement Gross. RETIREMENT-CODE - The retirement plan in which the employee is enrolled. RETIREMENT-GROSS - That portion of all compensations and salary which is the base for retirement

contributions. RETIREMENT-GROSS-TOTAL -

a. F0013.5 - The voucher total of all Retirement Gross processed. b. F0013.6 - The file total of all Retirement Gross processed.

SALARY/OPS-CODE - A code that identifies the employee's payroll requisition as being for a salaried SEPARATION-CODE - A code that correlates to a reason way the employee is separating from the

employee's current department or is leaving employment with the State of Florida. If not applicable, then zero-fill the field.

SEPARATION-DATE - The effective date of the employee's separation from the currently employing department or from employment with the State of Florida. If not applicable, then zero-fill the field.



SOCIAL-SECURITY-NUMBER - The employee's Social Security Number. STATE-HEALTH-INSURANCE-REFERENCE-CODE - This indicates the type of coverage that the

employee has elected. The valid codes and meanings may be found in the Payroll On-line Inquiry process under DM and in Directory HIT, Health Insurance Table. The State Health Insurance Reference Code that will actually be used is provided to the Payroll System through the Division of State Employees' Insurance Authorization.

STATE-HEALTH-INSURANCE-DEDUCT-MULTIPLE AND STATE-LIFE-INSURANCE- DEDUCT-MULTIPLE - The number of full premium amounts to be computed for employee and

employer contributions for either State Health or State Life Insurance, i.e. 0 = no premium, 1 = one premium, 2 = two premiums, etc. This field should be zero filled on input only if the employee has elected not to participate in the indicated insurance program or if a deduction is to be omitted. A zero in this field does prevent the deduction of premiums that are otherwise indicated in the Division of State Employees' Insurance Authorization File.

STATE-HEALTH-INSURANCE-PARTICIPATION-CODE AND STATE-LIFE-INSURANCE- PARTICIPATION-CODE - A 01 or 1 indicates that the employee has elected to participate in the

indicated State Insurance Program. The Participation Code that will actually be used is provided to the Payroll System through the Division of State Employees' Insurance Authorization File.

TOTAL-GROSS - The sum of all amounts paid to or chargeable to the employee this pay period.

This includes both cash and non-cash compensation. For the time being after implementation, this field must equal cash gross.

TOTAL-GROSS-IN-THE-FILE - In the Ending Control/Overall Total Records, record formats F0001.4

and F0013.6, this field reflects the total gross of all detail records in the file.

TRANSACTION-DATE - F0001.2 - Payroll Requisition Detail Record - The date of the last major personnel action approved within the pay period. If the employee had a Rate of pay Range in the

pay period, the effective date of the pay increase must be the date submitted.

TRANSACTION-TYPE - The last major personnel action approved for the employee within the pay period for which payment is being made.

TYPE-RATE-OF-PAY - Specifies the Type Rate of Pay (Hourly or Period Rate) at which the employee is being paid.

a. F0001.3 - Overtime Requisition Record - the only valid codes for this type of supplemental payment record are "3" and "4".

b. F0013.3 - Overtime/Sick Leave Payment Record - the valid codes which will be returned in this type of supplemental payment record are "3", "4" and "7". The codes "3", and "4" are for overtime records. Code "7" is for sick leave records.

VOUCHER-DATE - The accounting voucher date assigned by the Chief Financial Officer for the payroll.



VOUCHER-NUMBER - The voucher number assigned by the Chief Financial Officer for the group of

records being processed.

W-2-GROSS - All amounts paid to or charged to the employee in the pay period being processed which are to be included, by federal regulation, on the employee's W-2.

W-2-GROSS-TOTAL -

a. F0013.5 - The voucher total of all W-2 Gross amounts processed. b. F0013.6 - The file total of all W-2 Gross amounts processed.

W-2-GROSS-SUBJECT-TO-WITHHOLDING-TAX - The sum of those amounts paid to or chargeable

to the employee in the pay period for which withholding tax has been calculated.

W-2-GROSS-SUBJECT-TO-WITHHOLDING-TAX-TOTAL -

a. F0013.5 - The voucher total of all W-2 Gross Subject to Withholding as processed. b. F0013.6 - The file total of all W-2 Gross Subject to Withholding as processed.

W-4-TYPE - Identifies the type of W-4 filed by the employee or lack thereof. The withholding tax

computation program logic depends on this data to access the appropriate rate table.

W-5-TYPE - Identifies the type of W-5 filed by the employee or lack of thereof. The earned income credit computation program logic depends on this data to access the appropriate rate table.

WARRANT-CONTROL-INDICATOR - Sequence number subordinate to Warrant Number for control of

totals records and non-pay records. For records which have a warrant (including EFT) issued, the control number is "00" (zeroes). Other records will have the number assigned sequentially by the system.

WARRANT-COUNT -

a. F0013.5 - Voucher Record - A count of all warrant numbers assigned within the voucher being reported, including detail and deduction warrants.

b. F0013.5 - Ending Control/Overall Totals Record - A count of all warrant numbers assigned within the file, including detail and deduction warrants.

WARRANT-DATE - The date the warrant is negotiable by the employee or payee.

WARRANT-INTERCEPT-CODE - Indicates that the warrant is to be intercepted because of an obvious audit discrepancy or it is for a zero amount.

WARRANT-NUMBER - A consecutive number assigned by the system to each payroll and deduction

record for which a warrant (EFT) is generated.



WARRANT-TYPE - Indicates whether a payroll record resulted in a paper warrant being generated or

whether the net-pay was electronically transferred (EFT) to the financial institution selected by the employee. Valid values are: 3 = Warrant Generated and 7 = EFT.

WEEKS-WORKED - The number of weeks the employee worked during the pay period for which

payment being made.

PAYROLL SYSTEMS MANAGEMENT PC PAYMENT SYSTEM INSTALLATION

REVISED: February, 2011 VOLUME VII, SECTION 2 PAGE 1 OF 1

A. PURPOSE

The Personal Computer (PC) Payment System is a Microsoft Access application developed by the Bureau of State Payrolls to facilitate the electronic submission of Criminal Justice Incentive Pay (CJIP).

B. VERSION/RELEASE INFORMATION: Version 6.0 was released effective February 2011.

If you have been using a Microsoft Access 2000 version you must update to the Microsoft Access 2003 version to use the updated tables.

C. INSTALLATION INSTRUCTIONS:

The version of this application requires Microsoft Access 2003. This application is not compatible with Access 2007. If you do not have this version of Microsoft Access installed on your computer it will be necessary to have your IT office install the software.

1. Download and Installation

Download the file by the clicking on Microsoft Access 2003 listed above and copy it into a directory of your choice.

After installation, open the application from the location where you saved the PC Payment application. The main menu should appear. This menu has four buttons on it, one to enter Non-Recurring payments, one to print reports, one to perform file utility operations and one to exit the system. Please see Volume IV, Section 7 of the Payroll Preparation Manual for more detailed processing procedures.

http://www.myfloridacfo.com/Division/AA/Forms/BOSP/PAYROLL2003.zip

PAYROLL SYSTEM MANAGEMENT AGENCY PAYROLL REQUISITION

REVISED: MAY, 2008 VOLUME VII, SECTION 3 PAGE 1 OF 9


File Name: FLAIR Agency Payroll Requisition File

File Number: F0001

Used For: Submitting Regular and Supplemental Payroll Requisition Data to the Chief Financial Officer.

Used By: All agencies submitting payroll requisition data by magnetic tape.

PAYROLL SOURCE CODE AS SUBMITTED ON AGENCY PAYROLL REQUISITION

FILES Code Equivalent

3 Non-calculated Regular - used for any compensation except overtime or stand alone annual leave and special compensatory leave payments

7 Non-calculated Record for Overtime, Annual Leave and Special Compensatory Leave

B. SYSTEMS/TECHNICAL INFORMATION

Data Set Name (DSN): T.PRP.F0001.NON.CAL Recording Mode: Variable/Unblocked Logical Record Length: 476-641 Blocking Factor/Length: 1 / 476-641

*File Density: 6250 BPI *Label: IBM Standard

Parity: Odd File Sequence: Social Security Number - Primary

Payroll Source Code - Secondary Pay Cycle - Tertiary

* The Bureau of State Payrolls must approve any Deviation.

C. FILE ORGANIZATION

The file can contain up to the following four record formats:

FORMAT RECORD NAME NUMBER TYPE DESCRIPTION

F0001.1 XX01 BEGINNING CONTROL RECORD F0001.2 XX10 EMPLOYEE WAGE REQUISITION DETAIL F0001.3 XX20 OVERTIME REQUISITION DETAIL F0001.4 XX99 ENDING CONTROL/OVERALL TOTALS RECORD



D. RECORD FUNCTIONS

1. F0001.1 BEGINNING CONTROL RECORD The first record in the file, this serves as a file identification/security control record. It provides a department/institution identifier and pay period information, which is checked by the payroll system against job control, set up information.

2. F0001.2 EMPLOYEE WAGE REQUISITION DETAIL - Input detail payroll record of an

employee. Contains miscellaneous personnel data, pay rate(s) and hours, salary additives, other components of Gross pay, fixed additional withholding tax, retirement code, insurance codes, and miscellaneous deductions. Provides vital data needed by the Chief Financial Officer's Payroll System to compute Net Pay. Miscellaneous deductions are submitted in the variable portion of the record.

NOTE: Any detail record in which the Cash Gross and Total Gross are not equal will result in that detail record being dropped from the payroll.

3. F0001.3 OVERTIME REQUISITION RECORD - An input detail payroll record used

specifically to requisition a salary payment for overtime worked. Certain fields are redefined from record F0363.2. This record format is unique and provides an audit trail of such payments. No miscellaneous deductions can be processed for this type of record.

NOTE: Any detail record in which the Cash Gross and Total Gross are not equal will result in that detail record being dropped from the payroll.

4. F0001.4 ENDING CONTROL/OVERALL TOTALS RECORD - The last record in the file

serves as an ending file control total record. It contains a count of all employee payroll requisition records and the grand total of Cash Gross and Total Gross as submitted in the file. Until further notice by the Bureau of State Payrolls, Cash Gross and Total Gross should be equal as tabulated from the detail records. If the two fields are not equal, then that condition indicates that there is an unequal condition in one or more detail and overtime records.

NOTE: Any detail record in which the Cash Gross and Total Gross are note equal will result in that detail record being dropped from the payroll. An unequal condition between these fields in the total records in an indicator of potential problems in the file. Such a condition will not be cause to reject the submitting agency's entire payroll. Each detail requisition record will be edited, audited and processed on a stand alone basis.



FIELD

RANGE FIELD

START END SIZE TYPE FORMAT

F0001.1 DATA ELEMENT NAME-SEE DATA

ELEMENT DICTIONARY FOR COMPLETE DEFINITION

FOOT-NOTES

1 4 4 AN X(4) RECORD-TYPE-CODE (XX01) 5 62 58 AN X(58) FILLER (MUST BE ZEROES) 63 64 2 ZD 99 OLO-LEVEL-1 (DEPARTMENT INDICATOR)

65 66 2 ZD 99

OLO-LEVEL-2 (FOR ALL AGENCIES EXCEPT THE STATE UNIVERSITY SYSTEM, THIS FIELD IS REQUIRED OF S.U.S. UNITS.)

67 72 6 ZD 9(6) PAY-PERIOD-BEGINNING DATE (MMDDYY) 73 78 6 ZD 9(6) PAY-PERIOD-ENDING DATE (MMDDYY) 79 474 396 AN X(396) FILLER (MUST BE SPACES)

475 476 2 ZD S99 MISCELLANEOUS-DEDUCTIONS-COUNT (MUST BE ZEROES)

FIELD

RANGE FIELD


F0001.2 DATA ELEMENT NAME- SEE DATA


FOOT-NOTES

1 4 4 AN X(4) RECORD-TYPE-CODE (XX10) (1) 5 10 6 ZD 9(6) OBJECT-CODE (PAYROLL MANUAL) (1) 11 39 29 ZD 9(29) FLAIR-ACCOUNT-CODE (1) 40 50 11 ZD 9(11) FLAIR-ORG-CODE (1) 51 52 2 ZD 9(2) FILLER 53 62 10 AN X(10) INTRADEPARTMENT-NUMBER 63 1 ZD 9 PAY-CYCLE (PAYROLL MANUAL) (1)

64 1 ZD 9 PAYROLL-SOURCE-CODE (PAYROLL MANUAL)

(1)

65 66 2 ZD 99 ORG-LEVEL-1 (PAYROLL MANUAL) 67 68 2 ZD 99 ORG-LEVEL-2 (PAYROLL MANUAL) 69 74 6 ZD 9(6) POSITION-NUMBER 75 76 2 ZD 99 PAY-PLAN-CODE (PAYROLL MANUAL) (1) 77 80 4 ZD 9(4) CLASS-CODE 81 83 3 ZD 999 PAY-GRADE (PAYROLL MANUAL) 84 85 2 ZD 99 PAY-GRADE-STEP (PAYROLL MANUAL)

86 87 2 AN XX APPOINTMENT-STATUS (PAYROLL MANUAL)

(1)

88 1 ZD 9 SALARY/OPS-CODE (PAYROLL MANUAL) 89 90 2 ZD 99 TRANSACTION-TYPE (PAYROLL MANUAL) 91 96 6 ZD 9(6) TRANSACTION-DATE (MMDDYY) 97 102 6 ZD 9(6) ANNIVERSARY-DATE (MMDDYY) 103 118 16 AN X(16) LAST-NAME



FIELD RANGE FIELD




FOOT-NOTES

119 134 16 AN X(16) FIRST-NAME 135 1 AN X MIDDLE-INITIAL 136 144 9 ZD 9(9) SOCIAL-SECURITY-NUMBER (1)

145 1 ZD 9 LENGTH-OF-SERVICE-CODE (PAYROLL MANUAL)

146 1 AN X LAST-EVALUATION-CODE (PAYROLL MANUAL)

147 148 2 ZD 99 COUNTY-CODE (PAYROLL MANUAL) 149 150 2 AN XX RETIREMENT-CODE (PAYROLL MANUAL) (1) 151 152 2 ZD 99 NUMBER-OF-EXEMPTIONS 153 1 ZD 9 MARITAL-STATUS (PAYROLL

MANUAL)

154 1 AN X W-4-TYPE (OPTIONAL INPUT) (BOSP DATA WILL OVERRIDE)


156 157 2 ZD 99 WEEKS-WORKED

158 1 AN X CONTRACT-CATEGORY (PAYROLL MANUAL)

159 1 ZD 9 TYPE-RATE-OF-PAY (PAYROLL MANUAL) (1) 160 1 ZD 9 NUMBER-OF-PERIODS (1)

161 163 3 ZD 9.99 FULL-TIME-EQUIVALENCE (FTE) (PAYROLL MANUAL) (1)

164 166 3 ZD 9.99 TOTAL-EMPLOYEE-FULL-TIME-EQUIVALENCE

167 1 AN X FILLER 168 172 5 ZD 9(3).99 CONTRACTED-HOURS (1) 173 179 7 ZD S9(5).99 BEGINNING-RATE-OF-PAY (1) 180 186 7 ZD S9(5).99 ENDING-RATE-OF-PAY (1) 187 190 4 ZD 9(3).9 HOURS-AT-THE-BEGINNING-RATE-OF-PAY (1) 191 1 AN X FILLER 192 195 4 ZD 9(3).9 HOURS-AT-THE-ENDING-RATE-OF-PAY (1) 196 1 AN X FILLER 197 204 8 ZD 9(8) FILLER (MUST BE ZERO FILLED)

NOTE: THESE CHANGES WILL BECOME EFFECTIVE ONLY FOLLOWING WRITTEN NOTICE FROM THE BUREAU OF STATE PAYROLLS. THE INFORMATION IS PROVIDED NOW TO ASSIST YOU IN PLANNING. POSITIONS 205-219.



FIELD

RANGE FIELD




FOOT-NOTES

205 208 4 ZD 9(3).9

ADDITIONAL-REGULAR-HOURS-AT-THE-BEGINNING-RATE-OF-PAY

209 1 AN X FILLER

210 213 4 ZD 9(3).9 ADDITIONAL-REGULAR-HOURS-AT-THE-ENDING-RATE-OF-PAY

214 1 AN X FILLER

215 218 4 ZD 9(3).9 HOURS-SICK-LEAVE-PAID-UPON-SEPARATION

219 1 AN X FILLER ****END OF INFORMATION FOR PLANNING****

220 223 4 ZD 9(3).9 HOURS-ANNUAL-LEAVE-PAID-UPON-SEPARATION

224 1 AN X FILLER 225 226 2 ZD 99 SEPARATION-CODE (PAYROLL MANUAL) 227 232 6 ZD 9(6) SEPARATION-DATE (MMDDYY) 233 246 14 AN X(14) FILLER

****STATE HEALTH INSURANCE OR HMO CODE**** 247 248 2 ZD 99 PARTICIPATION-CODE (PAYROLL MANUAL)

249 250 2 ZD 99 REFERENCE-CODE (PAYROLL MANUAL) 251 1 ZD 9 DEDUCT-MULTIPLE (PAYROLL MANUAL)

****STATE LIFE INSURANCE****

252 1 ZD 9 PARTICIPATION-CODE (PAYROLL MANUAL)

253 1 ZD 9 DEDUCT-MULTIPLE (PAYROLL MANUAL) ****STATE DISABILITY INSURANCE****

254 1 ZD 9 PARTICIPATION-CODE (SHOULD BE "1" IF PAY PLAN=9)

255 1 ZD 9 DEDUCT-MULTIPLE (SHOULD BE SET SAME AS POSITION 253)

256 1 AN X FILLER

257 1 ZD 9 ADDITIONAL-COMPENSATION-CODE (PAYROLL MANUAL)

258 262 5 ZD S9(3).99 ADDITIONAL-COMPENSATION-RATE 263 265 3 AN X(3) FILLER

NOTE: THESE CHANGES WILL BECOME EFFECTIVE ONLY FOLLOWING WRITTEN NOTICE FROM THE BUREAU OF STATE PAYROLLS. THE INFORMATION IS PROVIDED NOW TO ASSIST YOU IN PLANNING. POSITIONS 266-363.

266 1 ZD 9 LEAD-WORKER-INDICATOR



FIELD RANGE FIELD




FOOT-NOTES

267 268 2 AN XX FILLER 269 273 5 ZD S9(3).99 LEAD-WORKER-RATE 274 277 4 ZD 9(3).9 LEAD-WORKER-HOURS/OCCURRENCES 278 1 AN X FILLER 279 1 ZD 9 SHIFT-DIFFERENTIAL-INDICATOR 280 281 2 AN XX FILLER 282 286 5 ZD S9(3).99 SHIFT-DIFFERENTIAL-RATE

287 290 4 ZD 9(3).9 SHIFT-DIFFERENTIAL-HOURS/OCCURRENCES

291 1 AN X FILLER 292 1 ZD 9 HAZARDOUS-DUTY-INDICATOR 293 294 2 AN XX FILLER 295 299 5 ZD S9(3).99 HAZARDOUS-DUTY-RATE 300 303 4 ZD 9(3).9 HAZARDOUS-DUTY-HOURS/OCCURRENCES 304 1 AN X FILLER 305 1 ZD 9 DIRECT-CONTACT-INDICATOR 306 307 2 AN XX FILLER 308 312 5 ZD S9(3).99 DIRECT-CONTACT-RATE 313 316 4 ZD 9(3).9 DIRECT-CONTACT-HOURS/OCCURRENCES 317 1 AN X FILLER 318 1 ZD 9 ON-CALL-INDICATOR 319 320 2 AN XX FILLER 321 325 5 ZD S9(3).99 ON-CALL-RATE 326 329 4 ZD 9(3).9 ON-CALL-HOURS/OCCURRENCES 330 1 AN X FILLER

331 1 ZD 9 COMPETITIVE-AREA-DIFFERENTIAL-INDICATOR

332 333 2 AN XX FILLER 334 338 5 ZD S9(3).99 COMPETITIVE-AREA-DIFFERENTIAL-RATE

339 342 4 ZD 9(3).9 COMPETITIVE-AREA-DIFFERENTIAL-HOURS/OCCURRENCES

343 1 AN X FILLER 344 1 ZD 9 OVERTIME-INDICATOR 345 346 2 AN XX FILLER 347 351 5 ZD S9(3).99 OVERTIME-RATE 352 355 4 ZD 9(3).9 OVERTIME-HOURS/OCCURRENCES 356 1 AN X FILLER 357 363 7 ZD S9(5).99 NON-CASH-GROSS (1)

****END OF INFORMATION FOR PLANNING**** 364 372 9 ZD S9(7).99 CASH-GROSS (REQUIRED) (1)



FIELD RANGE FIELD




FOOT-NOTES

373 381 9 ZD S9(7).99 TOTAL-GROSS (REQUIRED) (1) 382 388 7 ZD S9(5).99 W-2-GROSS (OPTIONAL) (1)

389 395 7 ZD S9(5).99 W-2-GROSS-SUBJECT-TO-WITHHOLDING-TAX (OPTIONAL)

(1)

396 402 7 ZD S9(5).99 FICA-GROSS (OPTIONAL) (1) 403 409 7 ZD S9(5).99 RETIREMENT-GROSS (OPTIONAL) (1) 410 416 7 ZD S9(5).99 FILLER 417 423 7 ZD S9(5).99 FIXED-ADDITIONAL-WITHHOLDING-TAX (1) 424 430 7 ZD S9(5).99 FILLER 431 437 7 ZD S9(5).99 EMPLOYEE-REGULAR-RETIREMENT (1) 438 467 30 ZD 9(30) FILLER 468 474 7 AN X(7) FILLER 475 476 2 ZD S99 MISCELLANEOUS-DEDUCTIONS-COUNT (1)

****VARIABLE PORTION OF THE RECORD**** NOTE: DEPENDING UPON THE NUMBER OF DEDUCTIONS, EACH RECORD CAN VARY BETWEEN 476-641 POSITIONS. 4 ZD S9(4) DEDUCTION-CODE (1) 7 ZD S9(5).99 DEDUCTION-AMOUNT (1)

FIELD

RANGE FIELD




FOOT-NOTES

1 4 4 AN X(4) RECORD-TYPE-CODE (XX20=OVERTIME) (1) 5 10 6 ZD 9(6) OBJECT-CODE (PAYROLL MANUAL) (1) 11 39 29 ZD 9(29) FLAIR-ACCOUNT-CODE (1) 40 50 11 ZD 9(11) PAYROLL-WARRANT-DISTRIBUTION-CODE (1) 51 52 2 ZD 99 FILLER 53 62 10 AN X(10) INTRADEPARTMENT-NUMBER 63 1 ZD 9 PAY-CYCLE (PAYROLL MANUAL) (1) 64 1 ZD 9 PAYROLL-SOURCE-CODE (MUST BE A "7") (1) 65 66 2 ZD 99 ORG-LEVEL-1 (PAYROLL MANUAL) (1) 67 68 2 ZD 99 ORG-LEVEL-2 (PAYROLL MANUAL) 69 74 6 ZD 9(6) POSITION-NUMBER 75 76 2 ZD 99 PAY-PLAN-CODE (PAYROLL MANUAL) 77 80 4 ZD 9(4) CLASS-CODE 81 83 3 ZD 999 PAY-GRADE (PAYROLL MANUAL) 84 85 2 ZD 99 PAY-GRADE-STEP (PAYROLL MANUAL)

86 87 2 AN XX APPOINTMENT-STATUS (PAYROLL MANUAL) (1)



FIELD RANGE

FIELD




FOOT-NOTES

88 1 ZD 9 SALARY/OPS-CODE (PAYROLL MANUAL) SPECIAL NOTES: 1. FOR OVERTIME RECORDS THE FOLLOWING THREE FIELDS, POSITIONS 89-102, ARE REDEFINED FROM THE REGULAR DETAIL RECORD (TYPE XX10, FORMAT F0363.2).

89 90 2 ZD 99 OVERTIME-REASON-CODE (PAYROLL MANUAL)

91 96 6 ZD 9(6) PAY-PERIOD-BEGINNING-DATE (MMDDYY) 97 102 6 ZD 9(6) PAY-PERIOD-ENDING-DATE (MMDDYY) 103 118 16 AN X(16) LAST-NAME 119 134 16 AN X(16) FIRST-NAME 135 1 AN X MIDDLE INITIAL 136 144 9 ZD 9(9) SOCIAL-SECURITY-NUMBER (1) 145 146 2 AN XX FILLER 147 148 2 ZD 99 COUNTY-CODE (PAYROLL MANUAL) 149 150 2 AN XX RETIREMENT-CODE (PAYROLL MANUAL) (1) 151 152 2 ZD 99 NUMBER-OF-EXEMPTIONS 153 1 ZD 9 MARITAL-STATUS (PAYROLL MANUAL)



156 158 3 AN XXX FILLER 159 1 ZD 9 TYPE-RATE-OF-PAY (PAYROLL MANUAL) (1) 160 1 ZD 9 NUMBER-OF-PAY-PERIODS

161 163 3 ZD 9.99 FULL-TIME-EQUIVALENCE (FTE) (PAYROLL MANUAL)

(1)

164 166 3 ZD 9.99 TOTAL-EMPLOYEE-FTE (ZERO FILL) 167 172 6 AN X(6) FILLER

NOTE: THE FIELDS BEGINNING-RATE-OF-PAY, ENDING-RATE-OF-PAY, HOURS-BEGINNING-RATE-OF-PAY, AND HOURS-ENDING-RATE-OF-PAY ARE REDEFINED ACCORDING TO THEIR USE IN THE REGULAR DETAIL, AND THE OVERTIME RECORD. REFER TO DATA ELEMENT DICTIONARY FOR DIFFERENCES.

173 179 7 ZD S9(5).99 BEGINNING-RATE-OF-PAY (1) 180 186 7 ZD S9(5).99 ENDING-RATE-OF-PAY (1) 187 190 4 ZD 9(3).9 HOURS-AT-THE-BEGINNING-RATE-OF-PAY (1) 191 1 AN X FILLER 192 195 4 ZD 9(3).9 HOURS-AT-THE-ENDING-RATE-OF-PAY (1) 196 363 168 AN X(168) FILLER 364 372 9 ZD S9(7).99 CASH-GROSS (REQUIRED) (1) 373 381 9 ZD S9(7).99 TOTAL-GROSS (REQUIRED) (1) 382 388 7 ZD S9(5).99 W-2-GROSS (OPTIONAL) (1)



FIELD RANGE

FIELD




FOOT-NOTES

389 395 7 ZD S9(5).99 W-2-GROSS-SUBJECT-TO-WITHHOLDING-TAX (OPTIONAL)

(1)

396 402 7 ZD S9(5).99 FICA-GROSS (OPTIONAL) (1) 403 409 7 ZD S9(5).99 RETIREMENT-GROSS (OPTIONAL) (1) 410 416 7 ZD S9(5).99 FILLER 417 423 7 ZD S9(5).99 FIXED-ADDITIONAL-WITHHOLDING-TAX (1) 424 430 7 ZD S9(5).99 FILLER 431 437 7 ZD S9(5).99 EMPLOYEE-REGULAR-RETIREMENT (1) 438 467 30 ZD 9(30) FILLER 468 474 7 AN X(7) FILLER

475 476 2 ZD S99 MISCELLANEOUS DEDUCTIONS-COUNT (MUST BE ZEROES)

FIELD

RANGE FIELD




FOOT-NOTES

1 4 4 AN X(4) RECORD-TYPE-CODE (XX99) 5 62 58 AN X(58) FILLER (MUST BE ALL NINES (9'S)) 63 67 5 ZD 9(5) RECORD-COUNT 68 80 13 ZD S9(11).99 CASH-GROSS-TOTAL-IN-THE-FILE

81 93 13 ZD S9(11).99 TOTAL-GROSS-IN-THE-FILE (CASH-GROSS-TOTAL AND TOTAL-GROSS MUST EQUAL.)

94 474 381 AN X(381) FILLER

475 476 2 ZD S99 MISCELLANEOUS-DEDUCTIONS-COUNT (MUST BE ZEROES)

FOOTNOTES

(1) Denotes detail fields that are considered an integral part of Payroll Processing. These fields drive

payroll processing and may be relied upon to drive programs in the payroll process. The BOSP may reject records when a critical field for payroll processing is not consistent with any other critical elements of payroll processing. Other fields are simply edited to determine if input is of acceptable format and/or range and the responsibility for accurate input and maintenance of these data elements lies entirely with the Agencies.

PAYROLL SYSTEMS MANAGEMENT AGENCY PAYROLL DATA



File Name: Agency Payroll Data File File Number: F0013

Used for: Reporting Payroll Output Data to the Department. The file Reflects the Actual Data

Used to Pay Employees and Process Miscellaneous Deductions.

Also used to report Salary Warrant Cancellation and Employee Records Adjustments to the Agency. The last character of data set name (See Below) identifies the type of data reported on the file. Code explanation follows:

B = Biweekly Payroll M = Monthly Payroll S = Supplemental Payroll L = Criminal Justice Incentive Payroll C = Salary Warrant Cancellations and Employee Records Adjustment

Used By: Any Agency Which Requests Such Files.

PAYROLL SOURCE CODE AS RETURNED ON AGENCY PAYROLL DATA FILES

FOR PAYROLLS Code Equivalent

3 Processed record originally a non-calculated payroll requisition for any compensation except overtime or stand alone annual leaves and special compensatory leave payments. (Original code 3)

4 Processed record originally generated from Change Order Master File. Does not include overtime, sick leave paid upon termination or nonrecurring payments submitted via paper documents.

5 System generated for a processed record originally submitted as a Nonrecurring Payment Requisition, Overtime or Sick Leave Payment Requisition

6 Processed record originally a non-calculated tape payroll requisition for input source code 7: Overtime, Annual Leave and/or Special Compensatory Leave

PAYROLL SOURCE CODE AS RETURNED ON AGENCY PAYROLL DATA FILES FOR CANCELLATION/ADJUSTMENTS

Code Equivalent Code Equivalent

A Salary Warrant Cancellation Record E Manual Payroll Record B Salary Refund Record C Social Security Number Correction

F Non Salary/Non Cash Compensation Adjustment Record

D EFT Cancellation Record G Miscellaneous Adjustment Record



B. SYSTEMS/TECHNICAL INFORMATION

Data Set Name (DSN): T.PRP. F0013. PAYDATAX ("X" Defined Under "Used For:") Recording Mode: Variable/Unblocked Logical Record Length: 550-825 Blocking Factor/Length: 1 / 550-825 File Density: 6250 BPI (Any deviation must be approved by BOSP) Label: IBM Standard (Any deviation must be approved by BOSP) Parity: ODD File Sequence: Warrant Number Which is Based on a File Sort By FLAIR ORG

CODE, Intra-Department Number, Social Security Number. C. FILE ORGANIZATION

The file can contain up to the following six different record formats and two of the formats are further redefined by record type:

FORMAT RECORD NUMBER TYPE DESCRIPTION F0013.1 0000 Beginning Control Record F0013.2 XX10 Employee Wage Requisition Detail or Employee Records

Adjustment/Salary Warrant Cancellation Detail F0013.3 XX20 Overtime Payment Detail F0013.3 XX30 Sick Leave Payment Detail F0013.4 XX70 Deduction Records - Codes 0001 - 0899 F0013.4 XX80 Deduction Records - Codes 0900 - 0999 F0013.5 9999 Voucher Total Records F0013.6 9999 Ending Control/Overall Totals Record

D. RECORD FUNCTIONS

1. F0013.1 Beginning Control Record - The first record in the file which serves as a file identification security control record. It provides a department or institution identifier and pay period information that can be checked by your system to assure the file is in fact what is expected.

2. F0013.2 Employee Wage Requisition Detail or Employee Records Adjustment/Salary Warrant

Cancellation Detail - Output Detail Record after processing by either the Chief Financial Officer's Payroll System or Salary Warrant Cancellation/Employee Records Adjustments System. For payrolls, the record contains edited input data plus processed deductions, reductions, and net pay data.

NOTICE OF EXCEPTION: In Agency Payroll Data files (File F0013) generated by the Salary

Warrant Cancellation and Employee Records Adjustment System, Appointment Code will be present for records with a Source Code "A" or "C". Records with other alphabetic source codes will have a space in that field.



3. F0013.3 EMPLOYEE OVERTIME AND TERMINATION SICK LEAVE RECORD - Output

detail payroll record which provides payment and audit detail for either overtime or sick leave paid upon separation. It contains edit input and net pay data. Though the format is basically the same as F0013.2, certain fields are redefined as they relate to the specific type of payment processed. The unique record format provides on audit trail of such payment. Each payment type is sub-defined by using the record type code.

4. F0013.4 DEDUCTION RECORD - A Summary record used to identify certain amounts

processed for one salary disbursement account. The processed amounts are for either employee payroll deductions/reductions or employer contribution costs. Each record is used as a basis to generate a deduction warrant for a specific payee or to provide the accounting detail for a transfer of monies. A transfer is movement of monies from the specific salary disbursement account to a specific Trust Revenue Account assigned to the deduction/reduction or contribution cost.

The field Deduction-Record-Sequence-Code 2, in positions 136 - 144 of this record format, has a unique code structure to sequence and identify deduction records properly within the file. All records will have nines (9's) in the first five positions of this field.

The last four positions will have the appropriate four digit deduction code as assigned in the Deduction Table, the DED or ECC Directory in DM of the on-line inquiry screens.

Range 0001-0899=EMPLOYEE PAYROLL DEDUCTION/REDUCTIONS (DED) Range 0901-0999=EMPLOYER CONTRIBUTION COSTS (ECC)

5. F0013.5 VOUCHER TOTAL RECORD - A summary Total Record for one specific system

assigned voucher number. A voucher number is assigned to all employee payroll detail, employee overtime, employee terminal sick leave records and to all deduction records processed for each FLAIR ORG Level 1. The Voucher Total Record provides totals of key monetary fields related to the assigned voucher number. Some agencies will have voucher numbers assigned at the ORG Level 2 at the discretion of the Bureau of State Payrolls.

6. F0013.6 ENDING CONTROL/OVERALL TOTALS RECORD - This record provides overall

file totals of key money fields. The last record in the file which serves as an ending file control total record.

Record = F0013.1

LOCATION

FIELD LABEL FIRST LAST SIZEFIELDTYPE FORMAT

RANGE OF VALUES

COMMENTS FOOT-NOTES

Record-Type-Code 1 4 4 AN X(4) 0.00 Filler 5 62 58 AN X(58) Will be zeroes

OLO-LEVEL-1 63 64 2 ZD 99 Department Indicator



Record = F0013.1 LOCATION


RANGE OF VALUES

COMMENTS FOOT-NOTES

OLO-LEVEL-2 65 66 2 ZD 99

For all agencies except the SUS, this field will be zero filled. This field will be as input by SUS units.

Pay-Period-Beginning- Date 67 72 6 ZD 9(6) MMDDYY Pay-Period-Ending-Date 73 78 6 ZD 9(6) MMDDYY Filler 79 548 470 AN X(470) Will be spaces Miscellaneous-Deduction- Count 549 550 2 ZD S99 Will be zeroes

RECORD = F0013.2

LOCATION


RANGE OF VALUES

COMMENTS FOOT-NOTES

Record-Type-Code 1 4 4 AN X(4) XX10 (1) Object-Code 5 10 6 ZD 9(6) Payroll Manual (1) FLAIR-Account-Code 11 39 29 AN X(29) (1) FLAIR-ORG-Code 40 50 11 ZD 9(11) SUS-Agency-Unique 51 52 2 ZD 9(2) Intradepartment-Number 53 62 10 AN X(10) Pay-Cycle 63 1 ZD 9 Payroll Manual (1)

Payroll-Source-Code 64 11 ZD AN

9 X

Payroll Manual If a Canx & Adj Record (1)

ORG-Level-1 65 66 2 ZD 99 (1) ORG-Level-2 67 68 2 ZD 99 Position-Number 69 74 6 ZD 9(6) Pay-Plan-Code 75 76 2 ZD 99 Payroll Manual (1) Class-Code 77 80 4 ZD 9(4) Payroll Manual Pay-Grade 81 83 3 ZD 999 Payroll Manual Pay-Grade-Step 84 85 2 ZD 99 Payroll Manual Appointment-Status 86 87 2 AN XX Payroll Manual (1) Salary/OPS-Code 88 1 ZD 9 Payroll Manual Transaction-Type 89 90 2 ZD 99 Payroll Manual Transaction-Date 91 96 6 ZD 9(6) MMDDYY Anniversary-Date 97 102 6 ZD 9(6) MMDDYY Last-Name 103 118 16 AN X(16)



RECORD = F0013.2 LOCATION


RANGE OF VALUES

COMMENTS FOOT-NOTES

First-Name 119 134 16 AN X(16) Middle-Initial 135 1 AN X Length-Of-Service-Code 145 1 ZD 9 Payroll Manual Social-Security-Number 136 144 9 ZD 9(9) (1) Last-Evaluation-Code 146 1 AN X Payroll Manual County-Code 147 148 2 ZD 99 Payroll Manual Retirement-Code 149 150 2 AN XX Payroll Manual (1) Number-Of-Exemptions 151 152 2 ZD 99 Marital-Status 153 1 ZD 9 Payroll Manual

W-4-Type 154 1 AN X

Will be BOSP data. Payroll Manual

W-5-Type 155 1 AN 9

Will be BOSP data. Payroll Manual

Weeks-Worked 156 157 2 ZD 99 Contract-Category 158 1 AN X Payroll Manual Type-Rate-Of-Pay 159 1 ZD 9 Payroll Manual (1) Number-Of-Periods 160 1 ZD 9 (1) Full-Time-Equivalence (FTE) 161 163 3 ZD 9.99 Payroll Manual (1) Total-Employee-FTE 164 166 3 ZD 9.99

Warrant-Type 167 1 ZD 9

3 = Warrant 7 = EFT Transaction (1)

Contracted Hours 168 172 5 ZD 9(4).9 (1) Note: The fields Beginning-Rate-Of-Pay, Ending-Rate-Of-Pay, Hours-Beginning-Rate-Of-Pay and Hours-Ending-Rate-Of-Pay are redefined according to their use in the regular detail and the overtime record. Refer to the Data Element Dictionary for the differences. Beginning-Rate-Of-Pay 173 179 7 ZD S9(5).99 (1) Ending-Rate-Of-Pay 180 186 7 ZD S9(5).99 (1) Hours-Beginning-Rate-Of-Pay 187 190 4 ZD 9(3).9 (1) Filler 191 1 AN X Hours-Ending-Rate-Of-Pay 192 195 4 ZD 9(3).9 (1) Filler 196 1 AN X Filler 197 204 8 ZD 9(8) Filler 205 219 15 AN X(15) Hours-Annual-Leave-Paid- Upon-Termination 220 223 4 ZD 9(3).9 Filler 224 1 AN X Separation-Code 225 226 2 ZD 99 Payroll Manual





RANGE OF VALUES

COMMENTS FOOT-NOTES

Separation-Date 227 232 6 ZD 9(6) MMDDYY Filler 233 246 14 AN X(14)

IN CANX & ADJ FILES, THE ABOVE FIELD IS REDEFINED AS: Cancellation-Voucher-Date 233 238 6 ZD 9(6) MMDDYY Filler 239 246 8 AN X(8)

***STATE HEALTH-INSURANCE CODE*** Participation-Code 247 248 2 ZD 99 Payroll Manual (1) Reference-Code 249 250 2 ZD 99 Payroll Manual (1) Deduct-Multiple 251 1 ZD 9 Payroll Manual (1)

***STATE LIFE INSURANCE*** Participation-Code 252 1 ZD 9 Payroll Manual (1) Deduct-Multiple 253 1 ZD 9 Payroll Manual (1) Filler 254 256 3 AN XXX

***SALARY ADDITIVE*** Additional-Compensation-Code 257 1 ZD 9 Payroll Manual Additional-Compensation- Rate 258 262 5 ZD S9(3).99 Filler 263 356 94 AN X(94) Non-Cash-Gross 357 363 7 ZD S9(5).99 (1) Cash-Gross 364 372 9 ZD S9(7).99 (1) Total-Gross 373 381 9 ZD S9(7).99 (1) W-2-Gross 382 388 7 ZD S9(5).99 (1) W-2-Gross-Subject-To- Withholding-Tax 389 395 7 ZD S9(5).99 (1) FICA-Gross 396 402 7 ZD S9(5).99 (1) Retirement-Gross 403 409 7 ZD S9(5).99 (1) Calculated-Withholding-Tax 410 416 7 ZD S9(5).99 (1) Fixed-Additional- Withholding-Tax 417 423 7 ZD S9(5).99 (1) Earned-Income-Credit- Amount (EIC) 424 430 7 ZD S9(5).99 (1) Employee-Regular- Retirement 431 437 7 ZD S9(5).99 (1) Employee-Calculated-FICA 438 444 7 ZD S9(5).99 (1) Net-Pay 445 453 9 ZD S9(7).99 (1) Miscellaneous-Deductions- Total 454 460 7 ZD S9(5).99 (1) Employer-Contributions- Cash-Total 461 467 7 ZD S9(5).99 (1)





RANGE OF VALUES

COMMENTS FOOT-NOTES

Medicare-Gross 468 474 7 ZD S9(5).99 (1) Voucher-Number 475 481 7 ZD 9(7) (1) Voucher-Date 482 487 6 ZD 9(6) MMDDYY (1) Warrant-Intercept-Code 488 1 ZD 9 (1) Warrant-Number 489 495 7 ZD 9(7) (1) Warrant-Control-Indicator 496 497 2 ZD 99 (1) Warrant-Date 498 503 6 ZD 9(6) MMDDYY (1) EFT-Message-Switch 504 1 ZD 9 (1) Filler 505 548 44 AN X(44) Miscellaneous-Deduction- Count 549 550 2 ZD S99 (1)

** VARIABLE PORTION OF THE RECORD** Note: Depending upon the number of deductions, each record can vary between 550-825 positions. Employer Contribution Amounts are stored in this area of the record as Code 09XX Items. Deduction-Code 4 ZD S9(4) (1) Deduction-Amount 7 ZD S9(5).99 (1)

RECORD = F0013.3

LOCATION


RANGE OF VALUES

COMMENTS FOOT-NOTES

Record-Type-Code 1 4 4 AN X(4)

XX20 = Overtime XX30=Sick Leave (1)

Object-Code 5 10 6 ZD 9(6) Payroll Manual (1) FLAIR-Account-Code 11 39 29 AN X(29) (1) FLAIR-ORG-Code 40 50 11 ZD 9(11) (1) SUS-Agency-Unique 51 52 2 ZD 99 Intradepartment-Number 53 62 10 AN X(10) (1) Pay-Cycle 63 1 ZD 9 Payroll Manual (1)

Payroll Source Code 64 11 ZD AN

9 X

Will be a "6" If a Canx & Adj Record (1)

OLO-Level-1 65 66 2 ZD 99 (1) OLO-Level-2 67 68 2 ZD 99 Position-Number 69 74 6 ZD 9(6) Pay-Plan-Code 75 76 2 ZD 99 Payroll Manual (1) Class-Code 77 80 4 ZD 9(4) Payroll Manual Pay-Grade 81 83 3 ZD 999 Payroll Manual





RANGE OF VALUES

COMMENTS FOOT-NOTES

Pay-Grade-Step 84 85 2 ZD 99 Payroll Manual Appointment-Status 86 87 2 AN XX Payroll Manual (1) Salary-OPS-Code 88 1 ZD 9 Payroll Manual

SPECIAL NOTES 1. For Overtime Records the following three fields, positions 89-102, are redefined from the Regular

Detail Record (Type XX10, Format F0013.2). 2. For Sick Leave Records the following three fields, positions 89-102, will be zero filled. Overtime-Reason-Code 89 90 2 ZD 99 Payroll Manual Pay-Period-Beginning-Date 91 96 6 ZD 9(6) MMDDYY Pay-Period-Ending-Date 97 102 6 ZD 9(6) MMDDYY Last-Name 103 118 16 AN X(16) (1) First-Name 119 134 16 AN 99 (1) Middle-Initial 135 1 AN X (1) Social-Security-Number 136 144 9 ZD 9(9) (1) Filler 145 146 2 AN XX County-Code 147 148 2 ZD 99 Payroll Manual Retirement-Code 149 150 2 AN XX Payroll Manual (1) Number-Of-Exemptions 151 152 2 ZD 99 (1) Marital-Status 153 1 ZD 9 Payroll Manual (1)

W-4-Type 154 1 AN X

Will be BOSP data. Payroll Manual (1)

W-5-Type 155 1 AN 9

Will be BOSP data. Payroll Manual (1)

Filler 156 158 3 AN XXX Type-Rate-Of-Pay 159 1 ZD 9 Payroll Manual (1) Number-Of-Periods 160 1 ZD 9 (1) Full-Time-Equivalence (FTE) 161 163 3 ZD 9.99 Payroll Manual (1) Total-Employee-FTE 164 166 3 ZD 9.99 Will be zeroes

Warrant-Type 167 1 ZD 9

3 = Warrant 7 = EFT Transaction (1)

Contracted-Hours 168 172 5 ZD 9(4).9 (1) Note: The fields Beginning-Rate-Of-Pay, Ending-Rate-Of-Pay, Hours-Beginning-Rate-Of-Pay and Hours-Ending-Rate-Of-Pay are redefined according to their use in the regular detail and the overtime record. Refer to the Data Element Dictionary for the differences. Beginning-Rate-Of-Pay 173 179 7 ZD S9(5).99 (1) Ending-Rate-Of-Pay 180 186 7 ZD S9(5).99 (1)





RANGE OF VALUES

COMMENTS FOOT-NOTES

Hours-Beginning-Rate-Of- Pay 187 190 4 ZD 9(3).9 (1) Filler 191 1 AN X Hours-Ending-Rate-Of-Pay 192 195 4 ZD 9(3).9 (1) Filler 196 224 29 AN X(29) Separation-Code 225 226 2 ZD 99 Separation-Date 227 232 6 ZD 9(6) MMDDYY Filler 233 356 124 AN X(131)

IN CANX & ADJ FILES, THE ABOVE FIELD IS REDEFINED AS: Cancellation-Voucher-Date 233 238 6 ZD 9(6) MMDDYY Filler 239 356 118 AN X(125) Non-Cash-Total 357 363 7 ZD S9(5).99 (1) Cash-Gross 364 372 9 ZD S9(7).99 (1) Total-Gross 373 381 9 ZD S9(7).99 (1) W-2-Gross 382 388 7 ZD S9(5).99 (1) W-2-Gross-Subject-To- Withholding-Tax 389 395 7 ZD S9(5).99 (1) FICA-Gross 396 402 7 ZD S9(5).99 (1) Retirement-Gross 403 409 7 ZD S9(5).99 (1) Calculated-Withholding-Tax 410 416 7 ZD S9(5).99 (1) Fixed-Additional-Withholding-Tax 417 423 7 ZD S9(5).99 (1) Earned-Income-Credit-Amount 424 430 7 ZD S9(5).99 (1) Employee-Regular-Retirement 431 437 7 ZD S9(5).99 (1) Employee-Calculated-FICA 438 444 7 ZD S9(5).99 (1) Net-Pay 445 453 9 ZD S9(7).99 (1) Filler 454 460 7 AN X(7) Employer-Contributions-Cash-Total 461 467 7 ZD S9(5).99 (1) Medicare-Gross 468 474 7 ZD S9(5).99 (1) Voucher-Number 475 481 7 ZD 9(7) (1) Voucher-Date 482 487 6 ZD 9(6) MMDDYY (1) Warrant-Intercept-Code 488 1 ZD 9 (1) Warrant-Number 489 495 7 ZD 9(7) (1) Warrant-Control-Indicator 496 497 2 ZD 99 Warrant-Date 498 503 6 ZD 9(6) MMDDYY (1) EFT-Message-Switch 504 1 ZD 9 (1) Filler 505 548 44 AN X(44)





RANGE OF VALUES

COMMENTS FOOT-NOTES

Miscellaneous-Deductions- Count 549 550 2 ZD S99 (1)

** VARIABLE PORTION OF THE RECORD** Note: Depending upon the number of deductions, each record can vary between 550-825 positions. Employer Contribution Amounts are stored in this area of the record as Code 09XX Items. Deduction-Code 4 ZD S9(4) (1) Deduction-Amount 7 ZD S9(5).99 (1)

RECORD = F0013.4

LOCATION


RANGE OF VALUES

COMMENTS FOOT- NOTES

Record-Type-Code 1 4 4 AN X(4)

XX70 = Codes 0001-0899 XX80 = Codes 0900-0999

Object-Code 5 10 6 ZD 9(6) FLAIR-Account-Code 11 39 29 AN X(29)

FLAIR-ORG-Code 40 50 11 ZD 9(11)

ORG 1 = Assigned value ORG 2 = Assigned value for S.U.S. and other Level 2 OLO's; will be "99" for all others, ORG 3-5 = 9(7), will be nines (9's)

SUS-Agency-Unique 51 52 2 ZD 99

Intradepartment-Number 53 62 10 AN X(10)

Deduction- Record- Sequence-Code- 1 Will be zeroes (0's)

Filler 63 102 40 AN X(40) Deduction-Payee-Name 103 135 33 AN X(33)





RANGE OF VALUES


Social-Security-Number 136 144 9 ZD 9(9)

Deduction- Record- Sequence-Code- 2

SUB-DEFINED AS:

136 140 5 ZD 9(5) First-Five = all nines (9's)

141 144 4 ZD 9(4)

Last-Four = Deduction-Code (Range 0001-0999)

145 363 219 AN X(219) Filler

Employer-Contributions-Total 364 372 9 ZD S9(7).99

Will be zeroes for employee deductions

Employer-Gross-Charge 373 381 9 ZD S9(7).99

Will be zeroes for employee deductions

Filler 382 444 63 AN X(63) Net-Disbursement- Amount 445 453 9 ZD S9(7).99 Filler 454 474 21 AN X(21) Voucher-Number 475 481 7 ZD 9(7) Voucher-Date 482 487 6 ZD 9(6) MMDDYY Warrant-Intercept-Code 488 1 ZD 9

Warrant-Number 489 495 7 ZD 9(7)

Warrant Number if a warrant is produced. Zeroes if a transfer deduction

Warrant-Control-Indicator 496 497 2 ZD 99 Warrant-Date 498 503 6 ZD 9(6) MMDDYY Filler 504 548 45 AN X(45) Miscellaneous-Deduction- Count 549 550 2 ZD S99 Will be zeroes



RECORD = F0013.5

LOCATION


RANGE OF VALUES

COMMENTS FOOT-NOTES

Record-Type-Code 1 4 4 AN X(4) 9999

Filler 5 39 35 AN X(35) Will be nines (9's)

FLAIR-ORG-Code 40 50 11 ZD 9(11)

ORG 1 = Assigned value ORG 2 = Assigned value for S.U.S.; will be "99" for all others, ORG 3-5 = 9(7), will be nines (9's)

Filler 51 52 2 ZD 99 0.00

Intradepartment-Number 53 62 10 AN X(10) Will be nines (9's)

Filler 63 135 73 AN X(73)

Social-Security-Number 136 144 9 ZD 9(9) Will be nines (9's)

Filler 145 243 99 AN X(99) MONEY FIELDS

Medicare-Gross-Total 244 254 11 ZD S9(9).99 Non-Cash-Gross-Total 255 265 11 ZD S9(9).99 Cash-Gross-Total 266 276 11 ZD S9(9).99 Total-Gross 277 287 11 ZD S9(9).99 W-2-Gross-Total 288 298 11 ZD S9(9).99 W-2-Gross-Subject-To- Withholding-Tax-Total 299 309 11 ZD S9(9).99 FICA-Gross-Total 310 320 11 ZD S9(9).99 Retirement-Gross-Total 321 331 11 ZD S9(9).99 Calculated-Withholding- Tax-Total 332 342 11 ZD S9(9).99 Fixed-Additional- Withholding-Tax-Total 343 353 11 ZD S9(9).99 Earned-Income-Credit- Total 354 364 11 ZD S9(9).99 Employee-Calculated-FICA-Total 365 375 11 ZD S9(9).99 Employee-State- Retirement-Total 376 386 11 ZD S9(9).99 Employee-Non-State- 387 397 11 ZD S9(9).99





RANGE OF VALUES

COMMENTS FOOT-NOTES

Retirement-Total Employee-Miscellaneous- Deductions-Total 398 408 11 ZD S9(9).99 Employee-Net-Pay-Total 409 419 11 ZD S9(9).99 Employer-Calculated-FICA-Total 420 430 11 ZD S9(9).99 Employer-State- Retirement-Total 431 441 11 ZD S9(9).99 Employer-Non-State- Retirement-Total 442 452 11 ZD S9(9).99 Employer-Contributions- Cash-Total 453 463 11 ZD S9(9).99 Employer-Gross-Charge-Total 464 474 11 ZD S9(9).99

END OF MONEY FIELDS Voucher-Number 475 481 7 ZD 9(7) Voucher-Date 482 487 6 ZD 9(6) MMDDYY Filler 488 1 AN X

Filler 489 495 7 AN X(7)

(Warrant Number) Will be all spaces

Filler 496 497 2 ZD 99 Warrant-Date 498 503 6 ZD 9(6) MMDDYY First-Warrant-Number 504 510 7 ZD 9(7) Last-Warrant-Number 511 517 7 ZD 9(7) Warrant-Count 518 524 7 ZD 9(7) Record-Count 525 531 7 ZD 9(7) Pay-Period-Beginning-Date 532 537 6 ZD 9(6) MMDDYY Pay-Period-Ending-Date 538 543 6 ZD 9(6) MMDDYY Filler 544 548 5 AN X(5) Miscellaneous-Deduction-Count 549 550 2 ZD S99 Will be zeroes

RECORD = F0013.6

LOCATION


RANGE OF VALUES


Record-Type-Code 1 4 4 AN X(4) 9999

Filler 5 39 35 AN X(35) Will be nines (9's)

FLAIR-ORG-Code 40 50 11 ZD 9(11) Will be nines (9's)





RANGE OF VALUES


Filler 51 52 2 ZD 99 Will be nines (9's)

Intradepartment-Number 53 62 10 AN X(10) Will be nines (9's)

Filler 63 135 73 AN X(73)

Social-Security-Number 136 144 9 ZD 9(9) Will be nines (9's)

Filler 145 243 99 AN X(99) MONEY FIELDS

Medicare-Gross-Total 244 254 11 ZD S9(9).99 Non-Cash-Gross-Total 255 265 11 ZD S9(9).99 Cash-Gross-Total 266 276 11 ZD S9(9).99 Total-Gross 277 287 11 ZD S9(9).99 W-2-Gross-Total 288 298 11 ZD S9(9).99 W-2-Gross-Subject-To-Withholding-Tax-Total 299 309 11 ZD S9(9).99 FICA-Gross-Total 310 320 11 ZD S9(9).99 Retirement-Gross-Total 321 331 11 ZD S9(9).99



RANGE OF VALUES


Calculated-Withholding-Tax-Total 332 342 11 ZD S9(9).99 Fixed-Additional-Withholding-Tax-Total 343 353 11 ZD S9(9).99 Earned-Income-Credit-Total 354 364 11 ZD S9(9).99 Employee-Calculated-FICA-Total 365 375 11 ZD S9(9).99 Employee-State-Retirement-Total 376 386 11 ZD S9(9).99 Employee-Non-State-Retirement-Total 387 397 11 ZD S9(9).99 Employee-Miscellaneous-Deductions-Total 398 408 11 ZD S9(9).99 Employee-Net-Pay-Total 409 419 11 ZD S9(9).99 Employer-Calculated-FICA-Total 420 430 11 ZD S9(9).99



RECORD = F0013.6

LOCATION


RANGE OF VALUES


Employer-State-Retirement-Total 431 441 11 ZD S9(9).99 Employer-Non-State-Retirement-Total 442 452 11 ZD S9(9).99 Employer-Contributions-Cash-Total 453 463 11 ZD S9(9).99 Employer-Gross-Charge-Total 464 474 11 ZD S9(9).99

END OF MONEY FIELDS Voucher-Number 475 481 7 ZD 9(7) Voucher-Date 482 487 6 ZD 9(6) MMDDYY Filler 488 1 AN X

Filler 489 495 7 ZD 9(7)

(Warrant- Number) Will be all nines (9's).

Filler 496 497 2 ZD 99 Warrant-Date 498 503 6 ZD 9(6) MMDDYY First-Warrant-Number 504 510 7 ZD 9(7) Last-Warrant-Number 511 517 7 ZD 9(7) Warrant-Count 518 524 7 ZD 9(7) Record-Count 525 531 7 ZD 9(7) Pay-Period-Beginning-Date 532 537 6 ZD 9(6) MMDDYY Pay-Period-Ending-Date 538 543 6 ZD 9(6) MMDDYY Filler 544 548 5 AN X(5) Miscellaneous-Deduction- Count 549 550 2 ZD S99 Will be zeroes

FOOTNOTES

(1) Denotes detail fields that are considered an integral part of Payroll Processing. These fields drive payroll processing and may be relied upon to drive programs in the payroll process. The Bureau of State Payrolls reserves the right to reject records when a critical field for payroll processing is not consistent with any other critical elements of payroll processing. Other fields are simply edited to determine if input is of acceptable format and/or range and the responsibility for accurate input and maintenance of these data elements lies entirely with the Agencies.

BOSP MISCELLANEOUS INFORMATION CHANGES DUE TO REORGANIZATIONS

REVISED: NOVEMBER, 2009 VOLUME VIII, SECTION 1 PAGE 1 OF 2

EMPLOYMENT CHANGES DUE TO REORGANIZATIONS

Periodically, the Legislature and the Governor sign laws, which move various operating units and programs between agencies. The reorganization may require the movement of employees in several agencies. Some employees will be moving from an agency which has a monthly pay cycle to an agency which has a biweekly pay cycle, and conversely, other employees will be changing from a biweekly to a monthly pay cycle.

There are various payroll items that should be taken into consideration when employees move from one agency to another.

A. The following items apply to all employees being moved, even though the pay cycle is not changing: 1. Employees moving from one agency to another should have their insurance premium deductions

coordinated between the two agencies. 2. Some insurance coverage and payroll deductions may be unique to an agency. Coverage

available by payroll deduction at one agency may not be available at another agency. Employees are to be advised of payroll deductions and insurance coverage that may not be transferred to the receiving agency.

3. Vehicle fringe benefits should be entered on-line by the sending agency when appropriate to

ensure the employer tax contribution is charged to the appropriate agency account.

4. Non People First agencies: Organization code changes made through the W-4 system should be entered by the receiving agency to ensure that turnaround W-4's will be generated. The procedures for obtaining a turnaround W-4 for organization code changes are contained in Volume V, Section 3. We recommend that organization code changes be implemented as soon as possible to enable the turnaround W-4 to be available at the receiving agency.

B. Employees changing pay cycles require additional attention.

Some of the files used in payroll processing are impacted by the pay cycle. The pay cycle and the deduction amounts must be changed on the Division of State Group Insurance (DSGI) Pretax Benefits Authorization File, the Bureau of Deferred Compensation's Authorization File and within the Bureau of State Payrolls' Court Ordered Support system. The following items apply to employees changing pay cycles: 1. Agencies must meet the submission deadlines published by DSGI in its payroll schedule for

State Insurance, Pretax Reimbursements and Pretax Supplemental Insurance Programs. Deleting the insurance code on a payroll record is not sufficient to stop deductions for the Pretax Reimbursement or Supplemental Insurance programs. Sending and receiving agencies must also coordinate the payroll deductions or reductions.

BOSP MISCELLANEOUS INFORMATION CHANGES DUE TO REORGANIZATIONS

REVISED: NOVEMBER, 2009 VOLUME VIII, SECTION 1 PAGE 2 OF 2

2. Deferred Compensation Salary Reductions are prescheduled amounts based upon payroll warrant

date. Employees should be advised that they are to work with their provider agent to make the appropriate salary reduction and pay cycle changes. To be effective for payrolls processed in a specific month, the "Joinder Agreement" must be filed with the investment provider no later than the 10th day of the preceding month.

3. The Bureau of State Payrolls is to be notified immediately of pay cycle changes for employees

with collection items, such as court ordered support, Internal Revenue Service tax levies, student loans, etc.

4. Many employees request that fixed additional income tax be deducted from each pay period.

Employees who are changing pay cycles will need to file a new W-4 form to revise the fixed additional income tax amount. If appropriate revisions are not made, income tax for employees going from a monthly agency to a biweekly agency will be over-withheld and income tax will be under-withheld if going from biweekly to monthly. Particular attention should be given to the payroll schedule to ensure that the final biweekly payment is processed before a W-4 containing additional income tax is updated with a monthly rate.

BOSP MISCELLANEOUS INFORMATION REPORT DISTRIBUTION SYSTEM

REVISED: APRIL, 2013 VOLUME VIII, SECTION 2 PAGE 1 OF 1

The Report Distribution System (RDS) is an on-line report system.

A. RDS ACCESS

Each agency has an RDS administrator with the capability to grant access to individual users within their agency. An RDS Administrator Guide can be found at: http://www.myfloridacfo.com/Division/AA/Manuals/AdminManRDS.Fall.2007forWeb.pdf A list of payroll reports available in RDS may be viewed at: http://staging.fldoi.gov/dishelpdesk/RDS/reports/payroll.html Open the Agency ID table to determine the RDS form id ** for your agency.

B. FUNCTIONALITY

RDS provides the user with the ability to view reports online, thereby providing quick access to payroll reports. A detailed RDS End User Guide can be found at: http://www.myfloridacfo.com/Division/AA/Manuals/RDSEndUserManualSept2011.pdf The user has the ability to perform “search” and “find” inquiries, print all or parts of a report, and with additional software, the ability to download information into a spreadsheet or document.

• To view an active report the user should type an “S” in the action column next to the report name and press the enter key.

• To filter out all other reports and retrieve reports for only one form id, the user should

enter an “F” in the action column next to the report name. RDS reports may remain in an active status for up to 30 days before being archived. An “A” appears next to the report name to indicate that the report has been archived. Archiving is the process of storing reports for later use. The archived reports are generally retrieved within 15 minutes by performing the following procedure:

• Place an “R” in the action column next to the report you wish to retrieve • Press the enter key

• A confirmation screen will then appear. Enter a “Y” in the command line to complete the

restoration.

• In about 15 minutes the report will have been retrieved and be available on-line.

• An “R” will appear to the left of the report name to indicate that the report has been retrieved.

Reports over 30 days old remain in archive status in the user’s directory for a year. After a year they cannot be seen in the user’s RDS directory, but are stored elsewhere. The user must call the FLAIR Help Desk to retrieve reports that are one to three years old.

http://staging.fldoi.gov/dishelpdesk/RDS/reports/payroll.html

http://www.myfloridacfo.com/Division/AA/Manuals/RDSEndUserManualSept2011.pdf

http://www.myfloridacfo.com/Division/AA/Manuals/AdminManRDS.Fall.2007forWeb.pdf

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