Payroll Payments - Current

The Payroll Payments-Current module is used to add payroll information for employees not included in the regular payroll (during initialization) or to modify or delete payroll information for employees already included in the current payroll.

A Warning will be issued if no current payroll is IN PROGRESS:

View Payroll Payments Current Entry

If additional columns on the grid are needed this can be done by create by clicking on the  in the upper right hand corner of the grid and check marking the column header name(s) you want included on the grid. The order of the columns can be changed by simply dragging them to the desired location.

The Payroll Payments-Current grid allows the user to search for existing records. You can either enter in the Number or a few characters in any of the grid headings and all occurrences of that search will show up and then you can choose the item(s) you are wanting to view or edit.  Example - First Name  is one of my grid options. If I type in %San% (% is use as a wildcard) in the First name field, all occurrences of anyone with  San in the first name will appear. You can then click on the to view or  to edit next to the desired Payroll Payments-Current record.

Pop Up Payroll Report in Current

While entering data in the Current option, a pay report can be generated and displayed on your terminal screen. Select the employee or employees to display and click on  to display  This feature allows you to verify the data and make changes at this point in the payroll if necessary.

Click on :

Create a Payroll Payments-Current Entry

1. From the Payroll  Menu, select 'Payroll Payment-Current' option
2. Click on 
3. In the Payroll field from the drop down box, choose the payroll that you want this payment or modification for.
4. In the Employee field type in either a partial identification number for the employee or a few alpha characters of the employee's first or last name. When entering in either a partial ID number or a few characters of the employee's first or last name  a list of employees matching that criteria will appear. From here you can then select the employee you are searching for from the drop down box.
5. Select the Position from the drop down box.
6. Click

You will then get a Message stating 'No errors or warnings':

Click on the  to add pay information:

   7.You will then need to enter in the desired pay information by clicking on in the  in the bottom left hand corner:

  8. Select the Pay Type from the drop down box for this Current record--

*Note* Pay types marked with an asterisk * affect the contract amount paid. Pay types marked with ** affect the contract amount paid and earned.

• • Adoption Assistance - NC2
  • *Dock - Dock amounts are subtracted from gross wages.   If there is not enough pay to cover the Dock, then a Deferred Dock Pay Type for the remaining Dock that could not be paid, will automatically be created.  This Deferred Dock will then try to be paid on the next pay, if there is enough earnings to cover it. (DFR - Deferred Dock is Not included in the Pay Group Totals on pay report)
  • **Irregular - Irregular pays update the contract amount paid, but do not update pays paid and days worked. This can be used to pay retro amount on a separate check. Irregular pay type is not allowed when employee is in Advance, error will be created.
    
  • Life Insurance Premium - NC1- This pay type is used in the processing of the taxable amount of life insurance premiums on W2's for coverage in excess of $50,000.  Any NC1 amounts are taxed by Medicare and Social Security, as applicable. No Federal, state, or OSDI tax is deducted from this amount. The software provides the ability to withhold city tax on non-cash earnings. This can be activated by checking the "Tax Non-Cash Earn" box on the city tax record in the Core/Payroll Item Configuration option. (Not included in the Pay Group Totals on pay report)
  • Miscellaneous - Does not update the contract amount paid. Miscellaneous pays can be taxed at different rates and charged to different accounts.
  • Non-cash Taxable Benefit - NC3 - This pay type will represent the non-cash taxable benefit amount. (Not included in the Pay Group Totals on pay report)
  • Non-taxable Reimbursement - Can be used to pay mileage or meal reimbursement. (Not included in the Pay Group Totals on pay report)
    • No Retirement will be withheld. (If the 'Applies for Retirement' box it checked, it will include it in the SERS and STRS Earnings but NO retirement will be withheld)
    • No tax will be withheld with this Pay Type and will not be added to the employee's W2. The employee will just be paid this amount. It will be included in their Net Pay but not in the Total Gross.  
    • This amount is not included in the Employer Distribution to USAS
    • This amount is not included in the Payroll Submission to USAS. In order to add to the expenditure for this amount, the district will need to run it through the standard Expenditure process (PO, Invoice, Disbursement). They can attach a memo vendor for a Payroll Correction to help indicate that it's related to the payroll charge.
    • Or the district can pay this amount out of USAS and not include it in payroll
  • Overtime - These do not update the contract amount paid. If the rate field is left blank the system will enter a rate of 1 1/2.   Overtime wages are charged to an overtime account based on the employee's regular pay account.
    • If using the Configuration/Overtime Object Codes, the system will create a new payroll account, if not found on the USAS side.
  • *Pay Off Accrued Wages - Pay off of total accrued wages. Manually enter the Accrued wages found on the employee's compensation record. This pay type updates the contract amount paid. 
    
  • **Regular - Regular wages for contracted employees. These count toward the fulfillment of the contract. When adding regular wages to an employee leaving the rate blank will cause the system to default to the employee's regular rate. Regular pay types are charged according to how they are set-up in Core/Payroll Accounts. Regular pay type is not allowed when employee is in Advance, error will be created.
  • **Retro - BCK - Retro pay updates the contract amount paid.  Can be used as a negative or positive pay.
  • Shift Premium - Shift Premium can be chosen from Pay Type drop down box. The Shift Premium Rate needs to be manually added accordingly.
  • Termination - Pays an employee a specific amount as termination pay, for example severance pay. You must supply the tax and retirement options. The Job Status field will be changed to 'Termination' once the payroll has been posted.
     

  9. Choose the Compensation record you are wanting to use for this payment from the drop down box. This is a required field.  An error will be created:

10. Enter in the Units (hours/days) you are paying the employee for.

11. The Rate for the job is the amount an employee earns per unit they work. This amount could be for a day, hour, etc.  If the Rate field is left blank it will automatically default to the Compensation screen rate.

12. The Gross will automatically be populated when the record is saved.

13. The Contracted Gross would be pulled in if this was a stretch paid employee.

14. Enter in the Hours Worked. This field is important for retirement reporting as well as Affordable Care Act reporting purposes.

15. A brief Description can be entered to reference what the payment is for.

16. Does this payment count toward retirement?  If so check the next to the Applies for Retirement field. If this payment does not count toward retirement uncheck the  next to the Applies for Retirement field.

17. Cannot be modified in Current if Position is marked as 'S' Supplemental**This box is not used in the payroll process. Can be ignored**  Is this to be taxed as a Supplemental payment? If it should be taxed as a supplemental payment, check the box next to Supplemental.  If it is not to be taxed as a supplemental payment, uncheck the box next to Supplemental. This only applies to Miscellaneous and Termination Pay Types.  If Position is marked as Supplemental with a 'Supplemental Tax Option' selected, can only change the 'Supplemental Tax Option' in Current. The 'Supplemental' box is read only. 

18. Choose the Supplemental Tax Option by clicking on the . (Federal Exemptions will be ignored if 'Supplemental Tax Options' are selected)

• Apply Annuities to Supplemental
• Apply Annuities to Regular
• None

19. Once data is added for the employee, click on  . If you do not want to add this record click on

Once the posting has been Saved if this posting needs to be deleted click on the  button at the top left of the screen and then click the  next to the entry. You will be prompted asking if you are sure you want to delete this entry  if you click Delete the entry will be removed.

Current Pay Report.rpd-json for verification

To create a report with Current entries, please click here to download a Current Pay Report.rpd-json file to use to verify current entries.

Supplemental Payments and Taxing Options

The software offers a choice as to how annuities may be applied to a Miscellaneous or Termination Pay Type The following examples illustrate the difference in tax withholding based on the way annuities are applied to payments (selecting either Taxing Option to Apply to Regular or Supplemental Wages when processing a miscellaneous or termination pay through PAYROLL PAYMENTS - CURRENT or FUTURE).

Note: If taxation option , Apply to Regular or Apply to Supplemental wages, is selected for a supplemental job and this payment is the only job being processed, any additional withholding amounts specified in the federal and/or state tax deduction records will NOT be withheld.

In the examples below, it is assumed that a regular teaching position is receiving a payment of $1619.04 and a supplemental payment of $3358.00.

**NOTE** The below calculations are based on the Federal Tax Table of 2018 

Example 1

Assume that the supplemental payment is entered as a Miscellaneous Pay Type and the Supplemental Tax Payment is selected as 'Apply Annuities to Regular' wages.

Example 2

Assume that the supplemental payment is entered as a Miscellaneous Pay Type and the Supplemental Tax Option is selected as 'Apply Annuities to Supplemental' wages.

Federal tax calculations:
 
    $1619.04 Gross from teaching position
 
     1619.04 Gross subject to federal tax
   -   73.30 Exemption amounts (married with zero)
    --------
     1545.74 Federal taxable gross amount
 
According to the tax table calculations for percentage method of
withholding:
 
    $1545.74 Federal taxable gross amount
   - 1177.00 Threshold amount for married and biweekly table
    --------
      368.74 Amount subject to 12% tax
 
      368.74
   x     .12
    --------
       44.25 Tax amount on regular teaching position
 
     3358.00 Supplemental wages
   -  462.86 Annuity
    --------
     2895.14 Amount subject to 22.0% tax
 
     2895.14 Amount subject to 22.0% tax
   x    .220 Supplemental tax rate
    --------
      636.93 Tax amount on supplemental wages
 
       44.25 Tax on teaching job
   +  636.93 Tax on supplemental job

    --------
      681.18 Total tax for employee

Applying the annuity to the regular wages (Example 1) results in a total tax of $809.98

Applying the annuity to the supplemental wages (Example 2) results in a total tax of $681.18

Both methods are compliant with IRS regulations regarding application of the annuity to the employee.

Using the Supplemental Tax Option field on Compensation screen to automatically select a taxing option for supplemental payments

CORE/COMPENSATION includes a field called Supplemental Tax Option. This is used to identify supplemental jobs and the associated taxing option to use with the job. Values for the field are "Apply Annuities to Supplemental, Apply Annuities to Regular, and None".

If "Apply Annuities to Regular" option is used, all amounts paid on this job will be taxed at the inflated supplemental rate using taxing (annuities applied to regular wages) during payroll calculation.  If "Apply Annuities to Supplemental" option is used, all amounts paid on this job will be taxed at the inflated supplemental rate (annuities applied to supplemental wages) during the payroll calculation. The current supplemental tax rate is 22.0% for federal taxes and 3.5% for Ohio taxes. The Compensation 'Supplemental Tax Option' should be set prior to Initializing the payroll or a delete and re-add will be required through Payroll Payments Current or Future to activate the field.

Note: If a 'Supplemental Tax Option' Type is selected for a supplemental job and this payment is the only job being processed, any additional withholding amounts specified in the federal and/or state tax deduction records will NOT be withheld.

INITIALIZING the payroll will check active compensations with the Supplemental Tax Options and add these compensations to the current payroll using the associated supplemental taxing option.

If a job is added in PAYROLL/PAYROLL PAYMENTS - Current or Future and that job has a "Apply Annuities to Supplemental" or "Apply Annuities to Regular" wages, the taxing option will be set automatically. The taxing option will appear in PAYROLL PAYMENTS/CURRENT OR FUTURE and can be modified on these supplemental jobs if necessary.

If payments made on a compensation always require taxation at the 22.0% rate, you could set the Supplemental Tax Option to "Apply Annuities to Supplemental" or "Apply Annuities to Regular" and taxation on all payments made to that compensation would always be at the higher rate. This might be useful for coaching or other supplemental compensation. This may eliminate the need to miscellaneous pay some Compensations in PAYROLL PAYMENTS to activate the higher tax rate.

Specific Pay Accounts

Once the posting has been Saved but needs to be Modified, click on the button at the top left of the screen and then click the next to the entry.  You can then make your changes or add Specific pay Accounts by clicking on .

• **NOTE** System/Configuration/Payroll Account Default Setup Configuration has been added to the Configuration menu.  It allows district to set the flags for the Employer Distribution and Leave Projection default values.  These default values will be set whenever a payroll account is created.  The payroll account Employer Distribution and Leave Projection default values can be changed/overridden in Payroll Accounts for an employee, but it will default based on the Configuration values set.  Click here for more information.

Should this account be used to charge out leave entered in USPSCN/ATDSCN and the job calendars to the corresponding leave account. If leave should be charged to this account check the corresponding box  next to  Leave Projection.  If Leave Projection is not to be used  to charge this account, uncheck the corresponding box  next to Leave Projection. 

**The regular payroll process does not automatically charge the appropriate leave accounts. To distribute the leave amounts to the correct USAS benefit accounts, the program Leave Projection must be run. If Leave Projection is not run, all leave is charged to the regular pay account. The Leave Projection program will create a posting file which will be posted by the USAS Integration/Leave Projection Submission program.  Contained in this posting file will be a positive reduction of expenditure to the regular payroll account (giving the money back) and a negative reduction of expenditure to the appropriate leave account.
Is this an Employer Distribution Account. If benefits are to be charged to this account, check the corresponding box . If benefits are not to be charged to this account, uncheck the corresponding box  next to the Employer Distribution Account field. 

**If an employee's account, used during payroll, was marked as 'No" for Employer Distribution and the Employer Distribution Report option "Use Only Employer Distribution Accounts' was marked as 'Yes', it will then look at the employee's Active payroll accounts for an account that is marked as "Employer Distribution" and use this account.

**If an employee's account, used during payroll, was marked as 'Yes' for Employer distribution and they run the report both ways, 'Yes' or 'No' to "Use Only Employer Distribution Accounts", this employee will be charged the same accounts on both report.

Example:

• If district needs only Medicare to be charged to this board paid account but no other board paid amounts:
  • 012 1490 111 0000 176000 012 00 000

The object code for Medicare and other board paid benefits would be different. This is defined on the Core>Payroll Item Configuration>Object Codes area:

• The district could check the 'Employer Distribution' checkbox on the payroll account.
  • 012-1490-111-0000-176000-012-00-000   

• Medicare would be charged to this account by default

  • 012-1490-213-0000-176000-012-00-000

• Then they would use Account Mapping to map the other board benefits (Life and Medical for example) from these accounts below, back to the general fund account. They will need to enter more than one line of mapping to cover all of the other board paid benefits:

  602 012-1490-241-0000-176000-012-00-000
  607 012-1490-242-0000-176000-012-00-000

The Expenditure Account will show accounts setup for the employee in Payroll Accounts for that Position only. The Account can be searched by using dashes, not using dashes, by XRef Code or description:

Click on the Expenditure Account to use and click on

**OR**

  If not wanting to use these pay accounts, you can search for other accounts to be selected:

**NOTE** Expenditure Account search can be limited to only show 1XX Object codes.  This configuration is checked by default.  If wanting to show ALL payroll accounts in the search option, click here to go to 'Specific Account Search Limit' configuration documentation.

The Account Search grid can be filtered by any of the object headers listed:

• Fund
• Func
• Object
• SCC
• Subject
• OPU
• IL
• Job
• Description
• XRef Code

Have the option to 'Include All Accounts?' If the 'Specific Account Search Limit' configuration is checked but need to view ALL Payroll Accounts, Check 'Include All Accounts'?  

Click on the Expenditure Account and click on

A Confirm Selection box will appear, to confirm of adding the account selected to the Employee's Position 1.  This will also add it to the employee's Position 1 in their Payroll Accounts. Click on to add the account or to exit without saving.

If no other Expenditure Accounts need added, click on to save or  to exit without saving the new added account:

If needing to edit the Specific Pay Accounts or add more accounts, click on or to save and exit.

Click on to save the current record or Cancel to exit without saving the current entry:

Once the payment is saved, any newly added pay accounts will be added to the employee's pay accounts.  When future payments are processed, the pay account(s) will appear in the account drop down for selection.
 

Errors

Error - Compensation is advanced.  New earnings (REG) may not be added to the compensation.

Error - Irregular pay type affects contract amount paid for advanced compensation, can not be used.

Error - No Compensation eligible for this payroll for Position #XX  Employee #SSN.  Position not added to payroll. -  Check compensation is marked as 'Stretch Pay' or Stop Date 

Error - Position was not added to Payroll

Error - PayAmount.rateNonZero: Rate must not equal zero. Pay amount rate could not be defaulted for selected Positions. A unit amount must be entered on the compensations for these positions. (Value: 'false') - Go to Compensation and add an Unit amount for employee.

Error - Positoin# X for Employee#xxxxxxxxx cannot be included in more than one in-progress Payroll at a time

Error - Unable to create PositionPay

Error - Pay Type 'Adoption Assistance' cannot apply for retirement, Employee#xxxxxxxxx, Position# X

Warning - Payable units have been adjusted to match days remaining in contract for Employee:XXXXXXXXX Job 01- 

The contract workdays in the legacy compensation could be incorrect, the job calendar could have more days than the contract as well. Both of these conditions could cause this warning. Start by taking a look at the legacy compensation for one of the employee's in question and compare the contract work days with the job calendar days:

• • The compensation is a Legacy compensation
  • The compensation contract work days does not equal 0
  • The units from the job calendar + contract days worked > contract work days If all of these conditions are true then we adjust the units  contract work days - contract days worked
  • Possibly Compensation Stop date is inclusive of current payroll beginning and ending dates.