ospa payroll calculation

OSPA Payroll Calculation

Oregon Statewide Payroll ServicesOctober 27, 2009

2

Class Objectives

By the end of class, students will be able to: Replicate the basic OSPA payroll calculation

for: Federal and State income tax withholding Social security and Medicare taxes Workers’ Benefit Fund Assessment PERS contributions

3

Objective Cont’d

Describe how flags on the following screens impact the calculation and the P090 / P091 YTD Wages, Taxes, and Retirement screens:

PTB2 Payroll Benefit Package Table PTD1 and PTD2 Payroll Deduction Table

Replicate the OSPA calculation for the following:

LWOP for salaried employees Earned Income Credit advance Overtime

4

Class Outline

Taxes, Assessments and Retirement Contributions LWOP for Salaried Employees Earned Income Credit

Pay and Leave Codes Deduction Codes Overtime

5

Taxes, Retirement, Worker’s Benefit Fund

6

Income Tax Withholding

P010 Withholding Data / Locator Data FEDERAL and STATE or MANDATORY

WITHHOLDING STAT, EXEM, ADDL

EIC CD from W-5

PTB2 Payroll Benefit Table INC SUBJ to TAX = Y INC TYP = O or T

PTD1 Payroll Deduction Table Nontaxable Code

7

FIT / SIT Cont’d

Percent Withholding Tables IRS Publication 15-T New Wage

Withholding and Advance Earned Income Credit Payment Tables

DOR Tax Withholding Tables http://www.oregon.gov/DOR/BUS/docs/206-430.pdf http://www.oregon.gov/DOR/BUS/payroll_updates.shtml

8

FICA

Federal Insurance Contributions Act Social Security Medicare

Publication 15 (Circular E) Employer’s Tax Guide Rates Wage base limit for social security

Both employer and employee pay

9

FICA Cont’d

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

10

Injured Workers

Workers’ Compensation Tax Workers’ Compensation Premium

Assessment Workers’ Benefit Fund Assessment

11

Workers’ Compensation Tax SAIF insurance premium OSPA:

P010 SAIF SUBJ = Y PTB2 SAIF PCT >0.0000

OSPA reports SAIF subject hours and wages to DAS Risk Management

Risk bills agencies

12

Workers’ Compensation Premium Assessment Administrative costs to Department of

Consumer and Business Services (DCBS) Workers’ Compensation Board Workers’ Compensation Division OR-OSHA

DAS Risk Management bills agencies

13

Workers’ Benefit Fund Assessment Injured worker programs through DCBS Based upon hours or partial hours

employee worked DCBS sets rate annually Both employee and employer pay OSPA calculates and pays

P010 SAIF SUBJ PTB2 SAIF PCT

14

Retirement – PERS

OSPA uses: P010 RTMT SYST, RTMT STAT, RTMT

ACCT PTB2 INC SUBJ TO RMT

For P010 entries, use: P030 Job Status Data PERS JOB CLASS

CODE HRSD HR Systems and Services PERS

Wage/Job Class Code Crosswalk

15

Retirement – P010

RTMT SYST = retirement plan Determines % for both employer and

employee contributions If N, will not calculate either contribution

RTMT STAT = who will pay employee contribution D = employer paid E = employee paid N and P = no employee contribution

16

Exercise #1 - Basics P030 OR#######,#####,1,999999 JOB STATUS DATA 030 LASTNAME, FIRSTNAME I

*** JOB STATUS INFO *** *** CONCURRENT JOB INFO *** JOB STAT START/STOP 070109/999999 REPORT DISTR CD 032 PERS AGY/POS/DFC/SC #####/0501105/0/0 RECOG SVC DT 121806 PT-FT CD/PCT F/1.0000 CITY CNTY CD 34/ APPOINTMENT TYP DT/CD 121806/P STANDARD HRS PER DAY 8.000 EMP REPR/CLS/OPT/STEP OA /C0104 /A/A/02 MASS TRANSIT DIST T PERSONNEL TRANS CD 237 TIMESHEET CD N BENEFIT PKG CD CO LEAVE ACCRUAL SVC CD 1 EMPLOYEE ID ######### PERS JOB CLASS CODE G CREW-UNIT WAGE BASIS CD S PERSONNEL BASE RATE 2284.00 ---FUND SPLITS--- -FIXED MLY DIFFS-- ADJUSTED BASE 2284.00 LABOR COSTING PCT PAY PCT/ PCT/ PERSONNEL PAY RATE 2284.00 TYPE AMT AMT EQUIVALENT RATE 13.18 CD HOLIDAY PKG CD H 113520004092 1.0000 LOA BEG DT/CD/END SEPARATION DT/REASON O-T/FLSA CD Y/N LAST PA NUMBR/TRAN DT LABOR 071609

17

Exercise #1 Cont’dP010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010 LASTNAME, FIRSTNAME WH02 ENTER UPDATES

RDC/CREW/CST CTR 032 ----------MANDATORY WITHHOLDING---------- ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000 ? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000 ? RETIREMENT START DATE: 073107

EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? 063009 J 00 0000 J 00 0000 N G D 000000 Y Y Y ? 043009 J 09 0000 J 09 0000 N G D 000000 Y Y Y

----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?

18

Exercise #1 - AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1864.40 SIT 133.00 SSEC 141.61 MEDR 33.11 WBF 2.48 ERETG 64.87 SRETG 137.04

GROSS 2284.00 TX/RT 419.60 DED 1864.40 NET/ACH .00 / 1864.40 CALC YTD? N

19

LWOP for Salaried Employees (Regular hours worked ÷ hrs. in FT work

mo) * adjusted monthly base rate For example:

160/168 * 5187 = 4980

20

Exercise #2 – 8 hr. LAP003 OR#######,1,01 ##### Batch # 000 FORS Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg 177.00 LWOP .00 Other .00 F/T hours 177.00 WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG 169.00 Agency ##### 2 LA 8.00 T/S 100109/103109 3 Period End 103109 4 *Job Change Data* 5 Labor Cost/PCT 6 113520004092 100.00 7 8 9 10 J/C 070109/999999 11 CREW POS 0501105 12 APP P CL OA C0104 02 13 WS 14C BASIS S O/T YN 14 Forecast 177.0 15 Hrs HO .0 F/T 177.0 16 Max Hours 177.0 17 LV ACCR 1 P/T 100.00 18 Adjust Base 2284.00 CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18 LA 8.00- Hol H Ben CO Cont N

21

Exercise #2 - AnswerP370 OR#######,####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 169.00 2180.77 FIT 93.92 XDNN555 DIRE 1792.65 FURLOUG N 8.00 SIT 125.00 SSEC 135.21 MEDR 31.62 WBF 2.37 ERETG 61.93 SRETG 130.85


22

Earned Income Credit

Advance payment for earned income credit

Employee submits W-5 each January 1 Codes:

J = married, both spouses have EIC M = married, only employee has EIC N = not subject S = single or head of household

23

EIC Cont’d

Federal only Publication 15 (Circular E) – Percentage

Method

24

Exercise #3 – EIC = MP010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010 LASTNAME, FIRSTNAME WH09 UPDATE COMPLETED WH66 ENTER NEW KEY OR MORE UPDATES

RDC/CREW/CST CTR 032 ----------MANDATORY WITHHOLDING---------- ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000 ? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000 ? RETIREMENT START DATE: 073107

EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? 103109 J 00 0000 J 00 0000 M G D 000000 Y Y Y ? 063009 J 00 0000 J 00 0000 N G D 000000 Y Y Y

----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?

25

Exercise #3 – AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1968.56 SIT 133.00 SSEC 141.61 MEDR 33.11 WBF 2.48 EIC 104.16- ERETG 64.87 SRETG 137.04


26

Pay and Leave Codes

27

PTB2 Payroll Benefit Table Pay and Leave Codes are by Benefit

Package P030 BENEFIT PKG CD

For taxes , PERS and SAIF, OSPA uses: INCOME-SUBJ-TO INC TYP SAIF PCT

28

PTB2 Cont’d

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

29

PTB2 Cont’d

INC TYP N = not income O = other income R = reimbursement T = taxable income

SAIF PCT If >0.0000, used in:

WBF Reported hours to Risk Management

30

PTB2 Cont’d PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE

PKG CODE CO DESCRIPTION SEIU/OPEU EE

TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF TYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT ? AST ADDNL STRGHT N 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000 ? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000 ? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000 ? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000 ? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000 ? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000 ? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000 ? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000 ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000 ? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000 ? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000 ? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

31

P090 YTD Wages, Taxes, and Retirement Summarizes tax year reporting and

payments Updated after each final payroll run W-2 will reflect numbers on this screen

32

P091 YTD Wages, Taxes, and Retirement Also summarizes tax year reporting and

payments Results of an on-line calculation from

entries made since the last final payroll run

Access through the P370 Calculation of Current Payoff

33

P090 / P091 Cont’d

P090 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME

(TXI) TAXABLE INCOME 24065.88 (SSS) SAIF-EMPLR CONTRIB. 0.00 (ROE) REIMB. OF EXPENSES 0.00 (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 15.75 (OTI) OTHER TAXABLE INCOME 0.00 (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 24065.88 (FIT) FED. TAX WITHHELD 1260.59 (FTE) SOC SEC TAX PD EMPLYE 1492.08 (SIT) STATE TAX WITHHELD 1165.00 (FTS) SOC SEC TAX PD EMPLR 1492.08 (WES) WBF PAID - EMPLOYE 21.56 (HSW) MEDR SUBJECT WAGES 24065.88 (WSS) WBF PAID - EMPLOYER 21.56 (HTE) MEDR TAX PD - EMPLOYE 348.96 (HTS) MEDR TAX PD - EMPLR 348.96

(LRO) LEGIS RETIREMENT OPT 0.00 ------------------------- RETIREMENT------------------------- SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH

G 000000 24112.18 1446.73 0.00 1460.27

34

Exercise #4 – Pay TypesP003 OR#######,1,01 ##### Batch # 000 Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg 177.00 LWOP .00 Other 16.00 F/T hours 177.00 WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG 177.00 Agency ##### 2 SDE 16.00 T/S 100109/103109 3 4 *Job Change Data* 5 Labor Cost/PCT 6 113520004092 100.00 7 8 9 10 J/C 070109/999999 11 CREW POS 0501105 12 APP P CL OA C0104 02 13 WS 14C BASIS S O/T YN 14 Forecast 177.0 15 Hrs HO .0 F/T 177.0 16 Max Hours 177.0 17 LV ACCR 1 P/T 100.00 18 Adjust Base 2284.00 CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18 Hol H Ben CO Cont N

35

Exercise #4 - P050 P050 OR#######,#####,1,103109 GROSS PAY ADJUSTMENTS ON FILE LASTNAME, FIRSTNAME GP93 TRANSACTION COMPLETE

PAY STRT STOP ADJ DAYS TRAN TYP DATE DATE TYP RATE UNITS AMOUNT WRKD DATE ERROR MSG ? CLA 103109 103109 A .00 .00 200.00 102209 CLOTH ALLOW COMMENT 10/09 UNFRM

? EDT 103109 103109 A .00 .00 150.00 102209 ED EXP TXBL COMMENT 10/09 CLS

? ER 103109 103109 A .00 .00 25.00 102209 REIMB OF EX COMMENT 10/09 EXP

? SVN 103109 103109 A .00 .00 100.00 102209 VEH/NON SUB COMMENT 10/09 CAR

? A COMMENT

? A COMMENT

36

Exercise #4 – PTB2PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE


TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIFTYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000? EDT ED EXP TXBL N 00.00 N N Y N Y N N N N T 0.0000 0.0000? ER REIMB OF EXP N 00.00 N N N N N N N N N R 0.0000 0.0000? RG REGULAR PAY N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000? SDE SH DIFF 0.75 N 00.75 Y N Y Y Y Y Y N D T 0.0000 0.0000? SVN VEH/NON SUBJ N 00.00 N N Y N Y N N N N O 0.0000 0.0000

37

Exercise #4 – Answer P370P370 OR#####,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME

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


38

Exercise #4 – Answer P091 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME *** CALCULATED FROM P370 ***

(TXI) TAXABLE INCOME 26511.88 (SSS) SAIF-EMPLR CONTRIB. 0.00 (ROE) REIMB. OF EXPENSES 225.00 (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 17.50 (OTI) OTHER TAXABLE INCOME 100.00 (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 26611.88 (FIT) FED. TAX WITHHELD 1409.29 (FTE) SOC SEC TAX PD EMPLYE 1649.94 (SIT) STATE TAX WITHHELD 1318.00 (FTS) SOC SEC TAX PD EMPLR 1649.94 (WES) WBF PAID - EMPLOYE 24.04 (HSW) MEDR SUBJECT WAGES 26611.88 (WSS) WBF PAID - EMPLOYER 24.04 (HTE) MEDR TAX PD - EMPLOYE 385.87 (HTS) MEDR TAX PD - EMPLR 385.87

(LRO) LEGIS RETIREMENT OPT 0.00 ------------------------- RETIREMENT------------------------- SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH

G 000000 26608.18 1596.49 0.00 1531.16

39

Deduction Codes

40

PTD1 Payroll Deduction Table Non Taxable Code

N = exempt from FIT/SIT, subject to FICA T =

No plan code or # plan code = subject to FIT/SIT, FICA

Alpha plan code = exempt from FIT/SIT, FICA X = exempt from FIT/SIT, FICA

41

PTD1 Payroll Deduction Table PTD1 KMNN,999999 PAYROLL DEDUCTION TABLE

Tran Type: ? Deduction Information: Deduction Code KMNN Type H Description KAISER HMO Category P Start Date 120108 Stop Date 999999

Payee KAISER FOUNDATION-MEDICAL Address P.O. BOX 4100-3 City PORTLAND State OR Zip 972080000

Central Y Check Accum 2 Multiple DED 1 Admin Fee Payee S OPE Class H Kaiser Code 7017 Plan is Seq Num N Share Basis V Board PCT 0060 Priority 01

Deferred Compensation, TSA and FSA Information: Maximum PCT Curr .00 Maximum PCT YTD .00 Maximum Amt Curr .00 Maximum Amt YTD .00 Non Taxable Code T

Restrict to Agency 00000 _____ _____ _____ _____ _____ _____ _____ _____ _____

Union Dues Information: Rate PCT .00 Plus Amt .00 Min Amt .00 Max Amt .00

42

PTD2 Payroll Deduction Table PTD2 KMNN,999999 PAYROLL DED/PLAN TABLE

Payee KAISER FOUNDATION-MEDICAL Deduction Description KAISER HMO

T Plan Description Carrier OPE Cls Empl Adm/Stab Vendor State Code Cvg Tier CD Share Fee Share Share ? AAA EMP ONLY A W 756.46 4.51 751.95 .00 ? BBB EMP&SPOUSE B X 1013.67 6.05 1007.62 .00 ? CCC EMP&CHILDREN C Y 869.94 5.19 864.75 .00 ? DDD EMP&FAMILY D Z 1036.36 6.18 1030.18 .00 ? ZZZ ADJ 2008 _ _ .00 .00 .00 .00 ? 001 ADJ 2008 _ _ .00 .00 .00 .00 ? 101 EMP ONLY A W 756.46 4.51 751.95 .00 ? 102 EMP&SPOUSE B X 1013.67 6.05 1007.62 .00 ? 103 EMP&CHILDREN C Y 869.94 5.19 864.75 .00 ? 104 EMP&FAMILY D Z 1036.36 6.18 1030.18 .00 ? 802 EMP&PARTNER B X 1013.67 6.05 1007.62 .00 ? 803 EE/DP'S CHL C Y 869.94 5.19 864.75 .00 ? 804 EE/DP/EE CHL D Z 1036.36 6.18 1030.18 .00 ? 805 EMP&BOTH CHL C Y 869.94 5.19 864.75 .00 ? 806 EE/DP/DP CHL D Z 1036.36 6.18 1030.18 .00 ? 807 EE/DP/BTH CH D Z 1036.36 6.18 1030.18 .00 ? 901 EE YTD/AGCY$ _ _ .00 .00 .00 .00 ? 902 ADJ 2008 SUB _ _ .00 .00 .00 .00

43

Exercise #5 - Deductions

Code/Plan Amount PTD1

BK18 $12.00 T

DCNN 100 $250.00 N

KDNN BBB $93.64 T

KMNN BBB $1,013.67 T

LCNN $75.00 T

PKNN 444 $65.00 X

SINN 001, 20K $5.50 T

SLNN 001, 5K $1.10 T

UGNN CCC, 40K $21.61 T

44

Exercise #5 - AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME

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


45

PEBB Numeric Plan Code

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I

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


46

PEBB Alpha Plan CodeP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I

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


47

Overtime

48

FRRP

FRRP = FLSA Regular Rate of Pay AHRP = annualized hourly rate of pay or the

EQUIVALENT RATE from P030

Based upon actual hours worked and dollars paid in a month If time or P050 change, FRRP may change May vary from month to month

49

For FRRP OSPA Uses

TYPE and HOURS on P003 or P004 Time Capture

PAY TYPE and AMOUNT on the P050 Gross Pay Adjustments

ADJUSTED BASE and EQUIVALENT RATE on the P030 Job Status Data

LV TP, RATE UNIT, REG PY, OT, and OT/MLT on the PTB2 Payroll Benefit Table

50

PTB2 Cont’d PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE


TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF TYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT ? AST ADDNL STRGHT N 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000 ? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000 ? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000 ? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000 ? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000 ? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000 ? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000 ? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000 ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000 ? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000 ? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000 ? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

51

PTB2 OT Code

B = both dollars and hours D = just dollars included, from P050 N = neither dollars or hours O = FLSA subject OT, paid at FRRP

rate P = partial or premium hours, O/T MLT

52

To Determine FRRP Overtime Rate1. FLSA Subject hours = Annualized Average

Hours (173.33) + OT hours2. FLSA Subject salary = base salary +

timesheet differentials + overtime Diff hrs X PTB2 RATE UNIT OT hrs X P030 EQUIVALENT RATE

3. FRRP rate = FLSA subj salary ÷ FLSA subj hours+ P050 Amount ÷ 173.33

4. Adjusted OT rate = FRRP rate * 1.5

53

Overtime Example P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I

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


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Exercise #6 - AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I

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


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OT Changes from Run 1 to Run 2 OSPA will automatically recalculate the

overtime rate It will back out the Run 1 entry and

recalculate for the month

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Example

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OT Changes for Closed Month If month is still on P190 Payroll Register

Data Correct time in applicable month Set a corrective on the P190 OSPS will calculate the OT in the appropriate

month

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Closed Month Cont’d

If month is not on the P190 Calculate the correct OT rate for the prior

month Enter time on the P050 Gross Pay

Adjustments for the current month Use pay type ZOT You may need to back-out prior OT for the

month

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What Questions do you have?

ospa payroll calculation

Documents

timesheet cd n benefit

addleic cd

employee paidn

employee contributiond

employee contributionexercise

basic ospa payroll calculation

job status info

ospa calculation