(Sample Follows)

I. General

A. Use a soft lead pencil (No. 2) and fill out on a hard surface; do not use a ball-point pen or whiteout.

 

B. MAKE CLEAN ERASURES.

 

C. FILL IN THE CIRCLES, BUT DO NOT EXTEND BEYOND THE SPACE PROVIDED.

 

D. BE CAREFUL NOT TO DAMAGE, FOLD, OR MAKE UNNECESSARY MARKS.

 

E. Staff members paid from two or more accounts must complete individual time sheets for each account.

 

F. If you have two coded usages in one day, use both rows provided for coded hours.

 

G. Always mark the shift on which you work. Swing shift should be coded 4.

II. Hours Worked Row (Top Row)

A. Enter hours worked up to a maximum of 8 hours per day/40 hours per week. The workweek runs from Sunday through Saturday each week. Normally, time worked over 40 hours in a week must be entered as CE or OT in a coded hours row, and time worked over 8 hours in a day must be entered using a coded hours row.

Record minutes as follows:

III. Coded Hours Rows (Middle and Bottom Rows)

A. CB (Call Back) - Applies only to bargaining unit employees who may be called in on an emergency basis.

1. Less than 40 hours worked in a week - mark time sheet circles for both CB and OR in the same block.

2. More than 40 hours worked in a week - mark time sheet circles for CB and either OT or CE in the same block.

B. CE (Compensatory Time Earned) - Time off earned after total hours worked in a week exceeds 40 hours. The accrual for Compensatory Time will be 1-1/2 times the hours of compensatory time entered on the time sheet. The Compensatory Time balance will be shown on the earnings statement at the end of each month. The balance includes compensatory time earned as of the last Saturday of the previous month, and used as of the last calendar day of the month.

 

C. CT (Compensatory Time Taken) - Time not worked, but paid through taking of compensatory time previously earned.

 

D. ED (Excused Duty) - Time missed, but paid, for attendance at University related meetings, seminars, etc.

 

E. EL (Emergency Leave) - Paid time off for the care of an ill or injured immediate family member. Immediate family is defined as and limited to spouse, children (and their spouses), parents, grandparents, grandchildren, foster children (and their spouses), brothers (and their spouses), sisters (and their spouses) of the employee or spouse; aunts and uncles of the employee; or other relatives residing in the employee's immediate household. Emergency leave is a use of the employee's sick leave accrual.

 

F. FL (Funeral Leave) - Paid time off for a death in the employee's immediate family, as defined above. Funeral leave is a use of the employee's sick leave accrual.

 

G. HO (Holiday) - Time off for designated University holidays, based on an employee's work schedule. An employee who works on a holiday should code the actual number of hours worked on the holiday as OT in one coded block and HO in the other coded block.

 

H. JD (Jury Duty), see Merit System Rule 3.146 (19A). Any jury duty pay received other than reimbursement for travel, meals, or parking should be surrendered to the University through the cashiers in the Controllers Office.

 

I. MA (Medical Appointment) - Paid time off for employee's doctor, dentist, etc. appointment. This is a use of the employee's sick leave accrual. Vacation is used for appointments for family members.

 

J. ML (Military Leave), see Merit System Rule 3.144 (19A).

 

K. OD (Off Duty) - This code is used to report leave without pay for any scheduled hours not worked when no other paid usage code is used.

 

L. OR (Other Regular) - Used when the total hours worked in a day exceeds 8 hours and the employee has not yet worked 40 hours in the week.

 

M. OT (Overtime) - Used only after total hours worked in a week exceeds 40 hours. Pay for overtime will be at 1-1/2 times the regular rate.

 

N. PD (Personal Day) - Personal time earned is added to an employee's vacation balance and any usage is deducted from this vacation balance.

 

O. PL (Pallbearer Leave) - Time off to be a pallbearer or funeral attendant for someone outside the immediate family. This is a use of the employee's sick leave accrual.

 

P. SI (Sick Injury) - Time missed when injured at work.

 

Q. SL (Sick Leave) - Paid time off due to illness of employee. An employee's sick leave balance is provided on the earnings statement at the end of each month. The balance provided on the earnings statement is always one month behind in sick leave earned and used. The following items are deducted from an employee's sick leave balance:

                1. MA (Medical Appointment of employee)

                2. EL (Emergency Leave)

                3. SI (Sick Injury)

                4. FL (Funeral Leave)

                5. PL (Pallbearer Leave)

                6.) SL (Sick Leave)

R. VA (Vacation) - Paid time off. A staff member's vacation balance is provided on the earnings statement at the end of each month. The balance provided on the earnings statement is always one month behind in vacation earned and used.

 

Sample Sheet

 

---

---

The Earnings section lists gross earnings items such as budgeted monthly salary, hourly wages, and special compensation payments. Amounts for the Year to Date (YTD) column for this section are not currently available to report.

The Reductions Pre-Tax section lists items which reduce taxable earnings such as TIAA retirement, IPERS retirement, Health/Dental Insurance, Dependent Care and Unreimbursed Medical. This section is followed by a subtotal Taxable Earnings on which your income taxes are determined in addition to any Taxable Fringe Benefits you may have.

The Deductions section lists all tax deduction and any miscellaneous deductions such as United Way, UNI Credit Union, Parking Permit, Athletic Tickets, etc.

The last line shows the Net Pay, which is the net amount deposited into your bank account on payday.

Below the Important Message box is your name and home address. Please make sure this address is current as this is where W-2's are mailed. Change of addresses can be made through Human Resource Services or through the web by going to the UNI Home page, Access UNI, Staff, and then Personal Desktop. Under your address is the tax status as requested on your most recent W-4. Please note that a tax status of a Single is used if you requested a Married, but withhold at higher single rate for tax withholding purposes.

The Taxable Fringe Benefits section lists fringe benefits which according to IRS law are taxable to the employee. These items are not being added to or subtracted from your pay, but are increasing the federal, state, and FICA taxes for the current month. The most common taxable fringe benefits for P & S employees are Term Life Insurance if the life insurance provided by the University (2 1/2 times your annual salary) is greater than $50,000.00, Taxable Meals for reimbursements of meal costs for non overnight travel, Taxable Vehicle, and Taxable Tuition for staff training grant reimbursements.

The Record of Vacation, Sick leave, and Comptime show the amount of the month's leave accrual, sick leave accrual transferred to vacation when applicable, and usage. Any questions should be directed to Joyce Snodgrass in Payroll at 3-3438.

Below is a sample of the Earnings Statement for those choosing the paycheck option as opposed to direct deposit. The Earnings Statement is the detachable portion at the bottom of the payroll check. An explanation of the various items follows the sample.

A. Name and Office Address - Changes in name or address must be reported to Human Resource Services for the correct mailing of            paychecks, W-2's, and other mailings.

B. Taxable Gross - Taxable wages for Federal income tax purposes. This figure, when added to any reduct will equal the month's gross wages. Reducts may include TIAA, IPERS, dental and health insurance, SRA, Dependent Care and Unreimbursed Medical deductions. The taxable gross amount includes any miscellaneous payments reported in Box R.

C. Federal Withholding - Federal income tax withheld based on the taxable gross and taxable fringe benefits, and an individual's withholding status as reported on form W-4 (employee's withholding allowance certificate).

D. State Withholding - Iowa income tax withheld based on the taxable gross and taxable fringe benefits, and an individual's withholding status, as reported on form W-4.

E. FICA - Federal Insurance Contributions Act Deduction, consisting of two parts:

1.) OASDI (social security) - 6.2% of the first $72,600(for 1999) of FICA taxable wages.

2.) Medicare – 1.45% of all FICA taxable wages.F. Annuity - TIAA (or approved equivalent) reduction. The reducted amount has already been reduced from the taxable gross figure.

G. IPERS - Iowa Public Employees Retirement System reduction. The reducted amount has already been reduced from the taxable gross figure.

H. These figures are the calendar year-to-date accumulations.

I. UNI Credit Union - amount deducted from each paycheck and credited to the employee's UNI Credit Union savings, loan, or share draft account. This is an elective deduction arranged by the employee through the UNI Credit Union.

J. Dental Insurance - The employee's portion of the cost of family dental insurance coverage deducted or reducted from the employee's pay. An employee electing single coverage will have the word PAID in the box, indicating the employer has paid for the entire cost.

K. Health Insurance - The employee's portion of the cost of family health insurance coverage deducted or reducted from the employee's pay. An employee electing single coverage will have the word PAID in the box, indicating the employer has paid for the entire cost.

L. UNI Foundation - The amount the employee has elected to have deducted from the month's paycheck and contributed to the UNI Foundation.

M. United Way - The amount the employee has elected to have deducted from the month's paycheck and contributed to the United Way Fund.

N. Union Dues - These are elective monthly dues that Merit employees pay to their respective unions.

O. SRA Reduct - The amount the employee has elected to have reducted and remitted to an approved Supplemental Retirement Annuity. This figure has already been reducted from the Taxable Gross figure.

P. Net - The net amount is the gross wages less all deductions and reductions. This is the amount of the paycheck.

Q. Date - This date is payday, which is the last scheduled workday of the month.

R. Miscellaneous –

1. Miscellaneous payments are adjustments or additions to the employee regular wages. This amount is included in the Taxable Gross Figure.

2. Miscellaneous deductions - examples are savings bonds, parking fines and permits, athletic tickets, UNI Wellness, and child support. These amounts do not affect the Taxable Gross but are deducted to compute the net amount of the check.

3. Miscellaneous reductions - examples are Dependent Care, Unreimbursed Medical, or miscellaneous wage adjustments. These amounts are already reduced from the Taxable Gross.

S. Accrual Balances - The vacation, sick leave and comptime balances as of a month before the payday concerned.

These balances include:

1.) Vacation, Sick leave and comptime usages through the last calendar day of the previous month.

2.) Comptime earned through the last Saturday of the previous month.

3.) The previous months vacation and sick leave accruals for salaried merit employee's vacation and sickleave accruals through the last Saturday of the previous month for hourly merit employees.

T. Taxable Fringe Benefits - Examples are taxable term life insurance taxable vehicle, taxable travel. These amounts are not included in the taxable gross figure, but have been included in the calculation of income taxes and FICA taxes. These amounts will be included on the W-2 as Wages and Other Compensation.