The purpose of this policy is to define responsibility and to outline the procedures necessary for the payment of salaries and wages to Fort Lewis College employees.
A. Payroll Classifications
1. M1 - to include professional and classified employees
2. M2 - to include hourly employees
3. Both payrolls must conform to state and federal laws concerning hours worked, deductions, minimum wages and reporting requirements of state and federal agencies.
B. Fort Lewis College maintains a separate payroll account. All payroll related items are paid out of this account unless specifically prohibited by the State Controller in which case they are paid by State Warrant or Intergovernmental Payroll Voucher.
C. This procedure shall apply to all employees of Fort Lewis College who are compensated for their services.
A. Pay Periods and Advances
1. Classified and professional salaries will be paid on the last working day of the month, except June which shall be paid on July 1.
2. Hourly wages will be paid on the 15th of the month following the payroll period, or on the last working day before the 15th if the 15th falls on a Saturday, Sunday or holiday.
3. Faculty members, on a two-term contract, are normally paid over a twelve (12) month period (September 1 through August 31). Some faculty members are "grandfathered" into a ten (10) month pay cycle. Terminal faculty contracts are paid over eight (8) months (September 1 through April 30). Temporary appointments are paid over the term of the contract.
4. There will be no advances on salaries or hourly wages.
1. Employees can authorize payroll deductions only for those deductions approved by Fort Lewis College, and the Executive Director of the State Department of Personnel Administration. Approved deductions include federal or state mandated deductions, tax-sheltered annuities, insurance coverage, Colorado Combined Campaign United Way and the FLC Foundation.
2. No voluntary deductions will be honored unless the appropriate written authorization is received from the employee.
3. All deduction authorizations must be transmitted to the Human Resources/Equal Opportunity Office by the date specified in the payroll calendar for the month in which the deduction will become effective. The payroll calendar is distributed each year by the Controller’s Office.
4. A list of companies which have been authorized by Fort Lewis College and the Board of Trustees for Fort Lewis College to participate in a tax sheltered annuity program at the College will be maintained by the Human Resources/Equal Opportunity Office and will be made available to all employees. An employee may elect to participate in any of the programs approved by Fort Lewis College and administered by one of the authorized companies. The amount of the tax sheltered annuity is not to exceed that allowable amount permitted under the rules and regulations of the Internal Revenue Service.
5. For those continuing employees who are on a two-term contract being paid over a period of ten (10) months, the payment of miscellaneous deductions is the responsibility of the employee for the months of July and August. Fort Lewis College and employee contributions toward insurance premiums will be prepaid during the previous contract year for the months of July and August.
6. Authorizations for voluntary deductions may be honored unless they are in conflict with an applicable rule or law.
7. Hourly employees normally may not participate in any of the Fort Lewis College benefits programs except the tax sheltered annuity plans. Therefore, no such deductions will be made in hourly payroll processing, except for those required by law.
1. Fort Lewis College professional staff (exempt staff and faculty) will be offered insurance benefits in accordance with the group insurance plan. Insurance benefits are available to exempt staff who have appointments of ½ time or greater. Faculty who are issued a contract for the full academic year, and who teach eight (8) or more credits in each term, are eligible for insurance benefits. Dependent coverage is also available in accordance with the group master policy, the regulations of Fort Lewis College, and applicable federal or state laws. If the employee does not elect to have his/her dependents covered at the time the dependents first become eligible, there may be a waiting period. Dependent coverage may be added or deleted subject to the limitations contained in the group master policy and the regulations of Fort Lewis College.
2. Each new employee under the state personnel system (classified staff) is offered the opportunity to enroll in the insurance plans offered by the State of Colorado Department of Personnel Administration. The College contribution is governed by statute. The effective date of insurance is established in accordance with the stipulated regulations for such insurance.
D. Supplemental Pay
1. During a single payroll period, an employee receiving compensation for services performed in addition to his/her original contract amount is paid the supplemental amount contracted in addition to the original amount on one check.
2. Federal withholding will be computed in accordance with IRS regulations, which permit the withholding of twenty-seven percent (27%) of the additional pay.
3. State withholding will be computed at the rate of 4.63 percent (4.63%) of the additional pay.
4. Public Employees Retirement Association (PERA) contributions are computed in accordance with state statutes. The Defined Contribution Plan (DCP) is computed in accordance to the Defined Contribution Plan Master Plan Document.
5. In the programs covered by special projects or sponsored grants where the funds for the support of such programs are under the control of the College, upon appropriate administrative approval, College employees may serve as consultants for specific programs. However, a payment for such consulting work to any person who has a current contract with the College will be considered as wages and will be subject to current rules and regulations for tax withholding and PERA contributions.
6. Payment for supplemental work will be made in accordance with pay periods specified after approval by the appropriate Deans, Vice Presidents and the College President.
A. The Controller is responsible for the overall supervision of all payrolls and for organization and account number assignments.
B. The Human Resources/Equal Opportunity Office (OHR) is responsible for obtaining the initial input data and all subsequent changes thereto for both professional and classified employees. The OHR will provide all new professional and classified employees information regarding pay status, frequency of pay, retirement program, benefits, federal and state withholding taxes, and any other circumstance which may affect an employee's pay. At the time the base position and contract salary is entered in the payroll system, an organization and account number will be assigned by the Human Resources/Equal Opportunity Office. The fund, organization, account and program codes will remain in effect for the life of the contract regardless of any supplemental payments due to the modification of a contract, which may be posted to a different account.
C. It is the responsibility of the employee to have a current W-4 on file. If there is no W-4 stating withholding status and dependents, taxes will be withheld at the single tax rate and zero exemptions. Any changes regarding taxes or other deductions must be submitted to the Human Resources/Equal Opportunity Office on or before the date specified in the payroll calendar of the month in which the change is to take effect.
D. The Human Resources/Equal Opportunity Office is responsible for the accumulation and transmittal of all non-student hourly payroll time sheets to the Payroll Office by a mutually determined date each month.
E. The Financial Aid Office is responsible for the accumulation and transmittal of all student hourly payroll time sheets to the Payroll Office by a mutually determined date each month.
F. The Payroll and Human Resources/Equal Opportunity Offices will perform a preliminary audit on all payrolls to assure that submitted changes have been made and will perform such other revisions as current circumstances dictate. The Payroll Office is responsible for final preparation and distribution of each payroll.
A. Professional Regular and Classified Regular Payrolls – M1
1. A Contract and Supplemental Pay Request Form (CASPR) approved by the appropriate Vice President of Fort Lewis College will be the authority for paying professional staff and faculty for initial appointments. Each Vice President will provide a listing of continuing appointments and salaries to the President for approval at the end of each fiscal year.
2. The Human Resources/Equal Opportunity Office will obtain the completed necessary payroll forms from all new employees. The forms include:
a) Form W-4, Employee's Withholding Allowance Certificate - A W-4 form must be completed by any person employed by the College. W-4’s will be retained in the Human Resources/Equal Opportunity Office for permanent records.
b) PERA – Member Information Form - All new Fort Lewis College employees falling within the scope of the Public Employees Retirement Association will complete this form. The Human Resources/Equal Opportunity Office will ensure appropriate distribution.
c) DCRP - Defined Contribution Retirement Plan Enrollment Form – All new professional staff who do not have a year of service credit with PERA will complete this form. If the employee has a year of active service credit with PERA, the employee may choose to remain in PERA.
d) Disposition of Salary Checks - Each employee is requested to complete a form indicating disposition of his/her paycheck. The check may be deposited into a bank account, mailed to an off campus address or picked up at the Cashier's Office. The completed form will be forwarded to the Cashier’s Office for use in distribution of salary checks. In the event an employee does not complete this form, the paycheck will be available in the Cashier's Office on payday.
e) I-9 - Every employee must complete a Department of Justice, Immigration and Naturalization Form I-9 to document their eligibility to work in the United States within three days of employment.
f) Drug-Free Workplace Policy Receipt - Every employee must be given a copy of the Fort Lewis College Campus Security and Substance Awareness pamphlet updated and distributed by the Vice President for Student Affairs each year. The pamphlet contains information required by the Campus Security Act and the Drugfree Workplace Act, including the Fort Lewis College Drugfree Workplace Policy. Each new employee must sign a receipt for the policy.
g) Other Documents Authorizing Deductions on Payroll - All other documents authorizing deductions on any salary will be submitted to and retained by the Human Resources/Equal Opportunity Office. Invoices for payment of the deductions to appropriate vendors or agencies must be reconciled and paid by the Human Resources/Equal Opportunity Office.
h) Time Sheets – Each classified employee must complete a time sheet showing hours worked or taken as approved leave each month. Time sheets are due in the Human Resources/Equal Opportunity Office by the last working day of the month. Time sheets must be signed by the employee and approved by the employee’s supervisor. Approved timesheets are verified by the Human Resources/Equal Opportunity Office and submitted to the payroll technician. The payroll technician will enter the total hours for each type of earnings for each employee into the human resources administrative database during the payroll calculation process.
3. The payroll technician in the Controller’s Office prepares the actual payroll check or direct deposit. When the payroll is calculated, an audit is performed reconciling any changes to deductions or salary with the original authorizing document. When all are reconciled the payroll is completed.
4. The Cashier’s Office will disburse the paychecks to employees. Direct deposits of payroll funds may be viewed on line via Web Opus.
5. The payroll technician will prepare final payroll documents. These include checks, deduction and payroll registers.
6. Payroll deduction checks to vendors will be reconciled with the appropriate documentation for vendors. The Payroll and/or the Human Resources/Equal Opportunity Office will request payment in the form of checks, intergovernmental vouchers, or electronic transmittal. Copies or an electronic record of payment will be maintained in the appropriate office by month of payroll.
7. The payroll register and deduction register will be maintained by payroll office each month.
B. Hourly Payroll – M2
1. Student time sheets for the hourly payroll are due in the Financial Aid Office by the last working day of the month. The Financial Aid Office verifies and enters the number of hours worked for each employee into the administrative human resources database for calculation of payroll.
2. Non-Student hourly time sheets are due in the Human Resources/Equal Opportunity Office by the last working day of the month. The hours are verified and the approved timesheets forwarded to the payroll office. The payroll technician verifies the total number of hours in the administrative human resources database for calculation of payroll.
3. The payroll technician will prepare final payroll documents. These include checks, deduction and payroll registers.
4. The Cashier’s Office will distribute the direct deposits and paychecks.
5. The payroll register and deduction register will be maintained by payroll office each month.
C. Payroll Rules Concerning Supplemental, Deductions, Overtime and Shift Differential Pay
1. The initial input data for the payroll calculation rules concerning deductions, overtime and shift differential pay will be the responsibility of the Human Resources/Equal Opportunity Office.
2. Regular, overtime and shift differential pay is taxed at the rate prescribed by the employee's W-4.
3. Supplemental pay is taxed at 27% for federal and 4.63% for state withholding.
D. Handwritten Paychecks
1. Occasionally it is necessary to hand calculate and type paychecks when a change arises after the regular payroll deadlines have passed and the checks have already been prepared. Handwritten checks are only done in emergency situations.
2. All input data for preparation of handwritten paychecks is provided by the Human Resources/Equal Opportunity Office and/or the Financial Aid Office and is transmitted to the Payroll Office as needed. The checks are prepared and distributed as needed.
3. Pay data regarding employees is entered into the human resources database.
4. Audits are performed by the Controller's Office as checks are prepared.
1. Payroll Reconciliation - Earnings and withholding information will be reconciled on a monthly basis.
2. W-2 Forms - W-2 forms will be produced and distributed by January 31st of the following year after corrections are made for the December payroll and reconciliation has been accomplished.
3. Unemployment Insurance Coverage
a) Employees paid on the M1 payroll are assumed to be eligible for unemployment compensation and will be picked up on the quarterly report automatically.
b) Student employees paid on the M2 payroll are assumed to be ineligible for unemployment compensation except during periods when they are subject to Medicare taxation. A non-student paid on the M2 payroll is deemed eligible for unemployment compensation.
4. Detail of Checks Outstanding - A detailed listing of checks outstanding will be generated by the computer monthly for purposes of reconciling to the bank statements.
Payroll information, while considered at the state level as a public record, will be regarded as confidential information at Fort Lewis College. To this end, the following will be accomplished:
A. All payroll vouchers, earnings records, employee pay files and related documents will be locked in the vault or kept in locked file cabinets except when actually being worked on.
B. Working documents that are not needed for permanent records will be destroyed.
C. Earnings statements are available on line via Web Opus.
D. No paycheck will be released to an individual other than the payee without written authorization.