payroll user group june 6, 2018marketing materials, please reach out to: karen yung sr. account...
TRANSCRIPT
Payroll User GroupJune 6, 2018
Office of the Comptroller
WelcomeKevin McHugh Commonwealth Chief Payroll Officer
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Payroll Close / Open Timeline
►Departments should be familiar with the CTR Annual Compliance Calendar
►You can open the spreadsheet and filter on Business Functions like ‘Payroll Management’ and whether this is an “Action” item.
Compliance Calendar
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COA Changes
By Today You Should Have:
Identified any FY19 COA changes, e.g., program codes or appropriation changes
Prepare for any potential appropriation changes…budget is not finalized, still in conference if there are any changes
Planned for any Position transfers and LCM distributions for FY19
Started to enter PH documents for AP
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Key Dates in June
Finalize your PH activity for AP by June 30
For PPE June 23 – Last full payroll of FY 2018:• June 22 - Last day for HR and Garnishment transactions in
HR/CMS
• June 25 - Last day for posting Time and Attendance
• June 26 - Last day for making Labor Distribution changes in LCM
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HR/CMS Account Code Roll
Now Available
HMMMARS3 Report identifies:• All positions assigned to invalid accounts
• If incumbent exists, then EMPLID and Recd# are shown
Agencies must take corrective action before 7/1
Resource Document on Knowledge Center provides recommended steps and info on Mass Position Transfer• KC ⇒ Payroll ⇒ Financial Data Management
July 13 - Failure to act will result in these positions being automatically updated
The invalid account codes will be updated with the FIRST valid account code within your department
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Mass Termination of Contract Jobs
NON Higher ED Agencies will occur July 13th while HED Agencies will occur in the Fall
Who? “Active” contractors hired before and unpaid since October 1, 2017
Departments will be notified
Report Name is HMPCS004 – Termination of Contract Jobs
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Payroll Receipt Vouchers
Continue to send Paper Voucher to the State Retirement Board (RET)
All Vouchers for any Pay Periods through April 14 were due at RET before Friday May 25
Vouchers for Pay Periods after April 14 should be submitted ASAP
Cash Cutoff is June 30th for PRRVs
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LCM Rules Roll – POAA Rules
All current rules will expire on 6/30
Draft rules for FY 2019 are available now
Departments should review draft rules and delete any rules that will not apply to FY 2019
Departments must include full justification for rule as a Comment and submit for approval
• Departments do not need to email paperwork to CTR Payroll Bureau -Rules Request Form is no longer used
• Departments should retain signed copy of rules on file
New rules must have a From Date of 7/1/2018 for FY 2019
• Any new FY 2018 rules must have To Date of 6/30/2018
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LCM Rules Roll – POAA Rules
Document IDs for draft rules are defined as follows:• Department ID • Assigned Appropriation or ALL if the rule applies to all
Appropriations • A if the rule applies to all Units or U if the rule is Unit-specific • A if the rule applies to all Positions or P if the rule is Position-
specific • C18 (to indicate that it is a Create rule generated in 2018) • Unique number
Departments can enter *C18* as the Document ID search criteria to find all draft POAA rules
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LCM Rules Roll – Other Rules
PALT Rules – Rules are specific to FY• Departments must reapply for all PALT rules
DEACC Rules – CTR Payroll Bureau has contacted Departments to confirm that rules still apply for FY 2019
PCREQ / DEPTEs / Profiles – Will continue in effect for FY 2019• Departments should review and make any changes needed
for FY 2019
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Split Year Payroll Proration
Pay Period begins on 6/24 and ends on 7/9.
Payroll is prorated by business days of the pay period (Mon- Fri) – 5 Business Days in FY 2018 and 5 Days in FY 2019.
FY 2019FY 2018
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Split Year – Earnings That Will Post to FY 2019
ERIP – All Sick, Vacation and COM Buyouts entered as Amounts will post to 7/1 and therefore, FY 2019
Sick, Vacation and COM Buyouts entered as Hours will post to 6/30 and therefore, FY 2018
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Earnings Code Description MMARS Object Code
CBA Comp Time Buy Back – Amounts A08 SBA Sick Leave Buy Back – Amounts A12 VLA Vacation In Lieu – Amounts A13
Earnings Code Description MMARS Object Code
CBB Comp Time Buy Back – Hours A08 SBB Sick Leave Buy Back – Hours A12 VIL Vacation In Lieu – Hours A13
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Split Year – Earnings That Will Post to FY 2018
Prior Period Adjustments – Entered in Timesheet on a date before 6/30
Current Pay Period Charges Entered in Timesheet On or Before 6/30• If Combo Code is used to specify labor distribution for any
day processed during Split Year Payroll or if Combo Code is used for Additional Pay
• Note that time entered on or before 6/30 will split between FY 2017 and FY 2018 if no Combo Codes are used for any of the employee’s payroll charges
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Split Year – Earnings That Will Post to FY 2018
Certain categories of Earnings Codes• Furlough Processing
• Reimbursements
• Retro Earnings Codes
• Settlements and Judgments
• See CTR Memo for list of Earnings Codes
Be aware of the Posting Dates and establish EPPA/DEPTE for the pay period if needed. • For example, BMI posts to 6/30 ⇒ Need EPPA for PPE 7/8 to redirect
charges in LCM
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Split Year Funding
During Split Year, funding for FY 2019 charges are not from Payroll Holds
PHs are only used for the Accounts Payable periods
Metro’s Commitment
► Credit Union for State Employees!
► State Retirees - Once a Member, Always a Member!
► Financial education for State employees and their families
Mary Holland
Marsi Stoja
Refer A Friend
Earn Up To $500
When you refer friends, family, and coworkers to open and use a new eligible My Reward Checking!*Once your friend, family member, or coworker completes theprogram qualifications, you'll receive a $50 Visa® Reward Card.*
The more you refer, the more you can earn - up to $500 per year!*
Vacation Club
• Start any time with as little as $10
• Choose from direct deposit, automatic transfers, or make deposits at any branch
• Receive funds May 1st through automatic transfer to another Metro account
Metro's Vacation Club is the easiest way to save for your dream vacation.
Complete any module and you will be entered into a drawing for a $50
gift card!
*Names pulled for winner on a monthly basis**An individual link will be emailed to you.
Free Lunch and Learns
Metrocu.org/state
(Public Notice: G.L. C-30A, Sec. 20, June 2018)
Payroll User Group June 6, 2018
Mass4You – Your Employee Assistance Program
@MassGIC
Group Insurance Commission
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Agenda
1. Mass4You Benefits and Eligibility2. How To Access Mass4You 3. Services and Referrals
– Legal, Mediation and Financial Services– Substance Use Disorder (SUD) Hotline
4. Management Support Services– Management Consultation Services– Local Dedicated Integration Specialist (LDIS)
5. Live & Work Well (LAWW) Website 6. Requesting Mass4You Materials 7. EAP Contact Information8. Questions
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Mass4You Benefits and Eligibility
Starting July 1, 2018, Mass4You is available to all active state and municipal employees and their families Provided to all GIC benefits-eligible employees – regardless of
health insurance carrier
Optum will coordinate with GIC’s six (6) health insurance carriers
Optum will provide a wide range of services, including: Work and life qualified referrals, Three (3) face-to-face counseling sessions at no cost, Discounted legal, financial and mediation services.
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How To Access Mass4You
GIC member or family member with
Mass4You
Substance Use Disorder (SUD) Helpline1-855-780-5955
Website/Mobile App www.liveandworkwell.com
Dedicated GIC # (844) 263-1982• Go Live: 6/1/18
Local Dedicated Integration Specialist
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Legal, Mediation and Financial Services
• One 30-minute telephonic or in-person consultation per issue per year at no cost to members and their families
• Ongoing representation by an attorney at a 25% discounted rate
• One 30-minute telephonic or in-person consultation per issue per year – at no cost
• Access to professional mediator(s) and ongoing representation at a 25% discounted rate
• Financial Well-Being Center
• Self-directed learning module
• Financial Assessments Calculators
• Telephonic access to credentialed financial professionals
Mediation Financial
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Substance Use Disorder (SUD) Helpline1-855-780-5955
• Respect caller privacy
• Arrange for immediate clinical evaluations for members ready to engage in care
• Support parents, family members and caregivers
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Management Support Services
PHONE • Immediate telephonic help
available 24/7 by specialized CIRS intake team
IN PERSON• On-site group and individual
counseling from a national network of over 6,550 clinicians
• Follow-up consultation with managers within 24 hours to gauge satisfaction and any additional needs
• Unlimited consultation with a clinically-licensed management consultant
• Manager toolkit available on liveandworkwell.com
• 250+ training programsavailable in-person or via WebEx
• Topics include:– Professional development– Life skills and challenges– Leadership Certification
program
Critical Incident Preparation & Response
Training Services
Management Consultation
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Management Consultation Services
• Licensed management consultantsto help with any workplace-related concerns
• Unlimited telephone/e-mail access• Manager/supervisor consultation:
Changes in employeebehaviors
Anger managementWorkplace violenceOrganizational changesWorkgroup dynamicsWorkplace trauma
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Local Dedicated Integration Specialist
Increase Utilization Recent data show our on-site model helps increase EAP utilization by 13% to 20%.
Promote &De-stigmatize
Promote and de-stigmatize the EAP through extensive on-site trainings and orientations, including continual training specific to opioid issues.
Local Relationships Work closely on location with your managers, supervisors and union representatives.
Build Connections “Circle the team” by building relationships with GIC’s other vendor partners and connecting all the pieces for a whole-health approach.
Regular Interactions Establish regular meetings to make sure referrals are running smoothly.
Best Practices Educate local health plan primary physician groups on best practices for managing co-morbidities and identifying potential opioid abuse.
On the ground resource to help managers facilitate agency EAP use
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To request Mass4You marketing materials, please reach out to:
Karen Yung Sr. Account Manager
[email protected](860) 221-0195
Melissa WardSr. Account Manager
[email protected](612) 632-5456
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EAP Contact Information
Carolyn VillarEAP Program ManagerGroup Insurance Commission(617) 727-2310, Ext. [email protected]
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Questions?
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Flexible Spending AccountsPUG Meeting
June 6, 2018
2018-2019 Plan Years - Comparison Chart
2019 Fiscal Plan Year 2018 Fiscal Plan Year
Number of Months 12 months 12 months
Plan Year Dates 7/1/2018 – 6/30/2019 7/1/2017 – 6/30/2018
HCSA Maximum $2,650 $2,600
HCSA Minimum $250 $250
DCAP Maximum$5,000 per calendar year$192.30 per pay period
$5,000 per calendar year$192.30 per pay period
Grace Period 2.5 months 9/15/2019 9/15/2018
Deadline to File Claims 10/15/2019 10/15/2018
Bi-weekly Deductions Start 6/24/2018 6/25/2017
Bi-weekly Deductions End 6/22/2019 6/23/2018
Number of Pay Periods BI-WEEKLY FSA 26 FSA 26
Confirmation Letter - June Mailed mid June to all 7/1/2018 FSA participants Confirms:
New plan year election Email/cell for electronic communications Banking information
Participant can update personal preferences through online account
NOTE: This is mailed separately from any new enrollee’s debit cards.
Website – ASIFlex.com/GIC
Website
Debit Card Information
Forms
Useful Links
Quick Guide for Participants
Wallet Card
ASIFlex Card New HCSA participants – Set of two cards mailed
under separate cover to home address Re-enrolled participant – Existing card valid through
expiration date. New plan year amount will be loaded to the card.
Deactivated HCSA Cards
Employees need to log into their Account Detail Read secure messages and respond
asiflex.com/GIC or via mobile app Submit online, via mobile app, mail or fax
Supporting documentation Explanation of Benefits (EOB) Itemized statement from health care provider
Cards Suspend after 125 days from date of transaction
Payroll Error - Refunds Avoid refund requests
Enter correct deduction code(s), deduction amount(s), and end date deduction(s) when entering terminations/leaves of absence.
Review all Changes and Enrollments to ensure request is eligible and within the election period allowed under the plan. 60 days for changes from date of Qualifying Event 10 days from date of hire
To request a payroll refund send the request via secure or portal email to [email protected] within 60 days Include the following information:
Employee Name Employee ID Deduction code(s) and amount(s) of refund; e.g. DCAP $50, HCSAF $2.50 Reason for refund; e.g. terminated state service, deduction taken in error UMass and HRCMS payroll systems: Refunds by payroll reversals in the same
calendar year. GIC will review and authorize the processing of the payroll reversal with OSC for HRCMS agencies.
ASIFlex will research refund requests and forward to the GIC for review and final decision to approve or deny
Reviewing Forms Review Change Forms and Enrollment Forms to
ensure information is in the correct location. Qualifying Event Date: Calendar date of the Event that
allows a change under the plan. Ex: New Hire Date. Benefit Effective Date: Date the participants period of
coverage starts.
Employer Portal
Secure portal with unique credentials for each coordinator ASIFlex posts enrollment reports and payroll discrepancies Coordinator responsible for review of discrepancy
report within two business days Coordinator can upload enrollment forms, status change
forms and etc., and send emails securely
Changes to Elections Can change election during plan year only with qualified
status change A deactivated HCSA card is NOT a qualifying status change
60 Days to make changes, same as other GIC Benefits Additional qualifying events for DCAP Use State Change Form:
Leave of Absence Election Change Termination/Transfers
Complete Status Change forms in full and send to ASIFlex through portal or by fax, not to the GIC
Coordinator Action Items May/June 2018
Review 2019 FY enrollment lists posted to Employer Portal 2019 Enrollments and 2018 Not re-enrolled
On-Going Pay Period Discrepancy Reports Will be sent through your Employer Portal
Email is sent when report is posted for each payroll date Resolve discrepancies within two business days Coordinators fax or upload new hire and change forms
to ASIFlex, not the GIC
Contacting ASIFlexCoordinators Only Participants
Mailing Address ASIFlex Customer Service
P.O. Box 6044Columbia, MO 65205-6044
Website www.asiflex.com/gic
Email [email protected]
Customer ServiceHours
8 AM to 8 PM Mon. – Fri.10 AM to 2 PM Saturday
Toll-Free Phone 1.800.659.3035
Toll-Free Fax 1.877.879.9038
AccountManager Kaleena Kollmeier
Email [email protected]
CoordinatorsOnly
(888) 602-4132
Direct Phone (573) 777-5631
Direct Fax (573) 442-4435
NOTE: Do not refer participants to the account manager. Refer to customer service.
Participant calls to account manager will be referred to Customer Service.
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SMART Plan Agenda
Presented by Rob Young, Manager Retirement Counseling
PEC Enrollment (online enroll) SMART Plan updatesQuestions
PEC (Online) Enrollment
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New Participant Login
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New Participant Registration
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• Enter Information from Plan Enrollment Code Flyer
• Subset Indicator Added to Group ID / Plan Number (if applicable)
New Participant Registration
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• Input Indicative Data
Agency Selection
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• Agency on record keeping system
• Agency names are included in drop down
Account Creation
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Authentication
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Authentication
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New Participant Enrollment
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• Enrollment Steps―Deferral Election―Investment Allocation―Beneficiary
Updates
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Enroll with Active Choice (Quick Enroll) form
SMART Plan Advisory Services
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Questions?
Thank you
Commuter Choice – Transit and Parking
Presented by Jasmine ShamerBenefit Strategies LLC
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New Look to the Benefit Strategies Website
Our website address has not changed, still the same: www.benstrat.combut it looks different, fresh look, more color, personalized, user friendly:
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New Look to the Benefit Strategies Website #2
At the very top of the home page, click on the Client Link blue button, in between the Login & Contact buttons:
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Then click on the 1st logo for the Commonwealth of Massachusetts:
New Look to the Benefit Strategies Website #3 The rest should look familiar to everyone – the Login button for
members to get into their member portal; the Election Change form; the 2018 FAQ and Change Calendars along with the Claim Form:
06/06/2018 75
• Please make sure that you’re using the correct codes when entering your employee’s deduction in HRCMS system:
• For the Transit benefit – QTTRAN• For the Parking benefit – QTPARK
• The Transit benefit is deducted in the 1st pay period of every month, but is to be used in the benefit month following payroll, example deduction taken on 6/15/18 check will be used in July. The Parking benefit is deducted in the 2nd pay period of every month, also for the benefit month following payroll, example deduction taken on 6/29/18 check will be used in July
• If your employee is only enrolled in the Transit plan, they also need to be payroll deducted for the Administration Fee which is a flat $1.50 per month – that code is QTPER1
• If your employee is only enrolled in the Parking plan, they need to have the QTPER2 Administration Fee code which is also a flat $1.50 per month
• If your employee is enrolled in both Transit and Parking, then only 1 fee code is used QTPER1 and the fee is only $1.50 per month, for both plans
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Using the Correct Effective Date The Transit deduction codes (QTTRAN) and fee (QTPER1) must be entered with an
effective date of no later than Saturday before the end of the 1st pay period, for example, if you’re enrolling someone for the July benefit month, the codes must be entered with effective date of no later than 6/09/18 – then payroll will process on Tues 6/12/18 and show up on the 6/15/18 check
The Parking deduction codes (QTPARK) and fee (QTPER2) must be entered no later than Saturday before the end of the 2nd pay period, in same example as above, enrolling someone for the July benefit month, the codes must be entered with effective date of no later than 6/23/18 – payroll will process on Tues 6/26/18 and show up on the 6/29/18 check
When your employee requests to drop out of either commuter Transit or Parking plan – you must end the corresponding code for that benefit AND the admin fee code to ensure that your employee does not continue to get deducted for something they don’t want or use anymore, which will result in a refund request with the Comptroller Office
Also if your agency is using the BQT offset credit where the member is credited for the $1.50 admin fee – please make sure that you end that BQT code when your employee drops out of the plan
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Transit and Parking Calendars To enroll in the commuter Transit or Parking benefit, members must complete the Online
Election Change Form here: https://www.benstrat.com/ctbform/index.php When making a Transit or Parking change through the Online Election Change Form – there
are links to the 2018 calendars as seen below on the form, please print them for quick and easy reference to important deadlines, or you can also find the calendars on the Benefit Strategies website here: https://www.benstrat.com/clientlink_ctb.php
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Transit Election Change Process Calendar for 2018
The deadline to have submitted the July 2018 Transit Election Change Form to Benefit Strategies is tonight at midnight 6/06/2018 and PR deduction will be reflected on next Friday 6/15/2018 check
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Parking Election Change Process Calendar 2018
The deadline to have submitted the July 2018 Parking Election Change Form to Benefit Strategies will be Wed 6/20/2018 and the PR deduction will be reflected on the Friday 6/29/2018 check
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Parking Benefit In Details
On the Parking Change Calendar, please be aware of the alert message. Make sure that your employees are aware of this, and the delay in getting their debit cards, also the delay of their accounts being funded with the Parking payroll contribution
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No Form, No Change! Benefit Strategies cannot assume that members want or need their PR
contributions to be changed (increased/decreased/stopped), therefore the Online Election Change Form must be completed with the correct amount in order for PR Coordinators to process those changes in the PR systems
Members cannot and should not print the Online Election Change Form and fill it out by hand – it must be submitted electronically through the Benefit Strategies website
Help us help your employees – if you receive the automated email notification from Benefit Strategies with the attached completed Online Election Change Form, and you realize that the listed employee does not belong to your agency – please alert your Account Executive Jasmine Shamer @ Benefit Strategies so she can inform the employee and request a corrected form be completed
Some agencies have requested that they receive an enrollment report monthly from Jasmine and they use that report to make sure the deductions in HRCMS are correct – please do not wait to get that report to process the deductions in the system. You should be using the Email Notifications that you receive as soon as your employees submit the online election form
Link to the Online Election Form https://www.benstrat.com/ctbform/index.php
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Stats as of 3/16/2018
Extra funds that are not being used by your employees, there are 186 members with more than $500 in their commuter Transit or Parking account, in total $145,333.69:
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Over $500 Total # of EE's Division
$8,854.00 10 EHS0100
$6,092.00 7 EHS6000
$4,875.00 8 EOL1000
$2,984.00 5 EQE0427
$7,427.00 8 ITD0001
$2,893.00 5 MCA9999
$7,262.00 6 MRC9000
$5,531.00 7 SJC2000
$14,089.00 17 TRC
$2,092.50 3 TRE1400
$4,700.00 6 UMS0182 Boston
$2,445.00 3 VET1000
$2,777.00 3 WEL6000
Over $500 Total # of EE's Division
$3,217.00 6 AGO1000
$2,687.00 5 ANF1000
$3,042.00 2 BHC0001
$4,522.00 5 CPC1000
$2,419.00 1 DCP1000
$1,702.00 2 DCP3000
$4,084.00 5 DCR
$1,991.00 2 DMR1000
$9,255.00 14 DOT1000
$5,485.00 7 DPH0294
$5,084.00 7 DSS0993
$1,039.00 1 DYS1980
Stats as of 6/01/2018
Extra funds that are not being used by your employees, there are 206 members with more than $500 in their commuter Transit or Parking account, in total $146,269.17:
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Over $500 Total # of EE's Division
$1,646.00 3 AGO1000
$2,240.00 4 ANF1000
$3,080.00 3 BHC0001
$5,183.00 6 CPC1000
$2,419.00 1 DCP1000
$1,925.00 3 DCP3000
$2,807.00 3 DCR
$1,749.00 2 DMR1000
$5,840.00 9 DOT1000
$6,981.00 10 DPH0294
$4,618.00 7 DSS0993
$927.00 1 DYS1980
Over $500 Total # of EE's Division
$7,418.00 11 EHS0100
$4,970.00 7 EHS6000
$7,245.00 12 EOL1000
$3,454.00 6 EQE0427
$7,727.00 10 ITD0001
$2,748.00 5 MCA9999
$6,912.00 6 MRC9000
$5,665.00 6 SJC2000
$10,315.00 13 TRC
$750.00 1 TRE1400
$5,398.00 6 UMS0182 Boston
$1,359.00 2 VET1000
$627.00 1 WEL6000
Contact Information for Benefit Strategies
Your dedicated Account Executive:Jasmine Shamer
HR/PR Coordinators: [email protected]: [email protected]
HR/PR Coordinators: (603) 232-8059 direct lineCustomer Service: 877-353-9442
Fax#: 603-647-4668Website: www.benstrat.com
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Current Initiatives
Welcome
Kevin McHughState Payroll Director, CTR
CTR Payroll User Group
Data Clean Up and Maintenance
Tryntje BumgardnerStatewide Payroll Team
Employee Maintenance
• There are a number of queries which can be run to ensure that employees are coded correctly in HR/CMS
• Each dept should periodically check to ensure their employees are correct
• Specifically, after initial hire or transfer from another dept
• Person checklist can help ensure that core users are entering all appropriate data
Hire Crosswalk
• Has multiple criteria selections• Includes information from job, time reporter
data, benefit program, leave and pension
SQL
SELECT dbo_wh_job.setid, dbo_wh_job.xref_empl_status, dbo_wh_job.union_cd, dbo_wh_job.department, dbo_wh_job.deptid, dbo_wh_job.key2_emplid, dbo_wh_job.key3_empl_rcd, dbo_wh_employees.last_name, dbo_wh_employees.first_name, dbo_wh_job.hire_dt, dbo_wh_job.ma_posn_type, dbo_wh_job.ma_object_cd, dbo_wh_ps_tl_empl_work_sched.xref_time_rptg_status, dbo_wh_ps_tl_empl_work_sched.empl_effdt, dbo_wh_ps_tl_empl_work_sched.time_reporter_ind, dbo_wh_ps_tl_empl_work_sched.elp_tr_tmplt_id, dbo_wh_ps_tl_empl_work_sched.pch_tr_tmplt_id, dbo_wh_ps_tl_empl_work_sched.workgroup, dbo_wh_ps_tl_empl_work_sched.rule_element_1, dbo_wh_ps_tl_empl_work_sched.rule_element_2, dbo_wh_ps_tl_empl_work_sched.rule_element_3, dbo_wh_job.jobcode, dbo_wh_job.description, dbo_ps_benefit_prog_partic.benefit_program, dbo_ps_leave_plan.key4_xref_plan_type, dbo_ps_leave_plan.effdt, dbo_ps_leave_plan.benefit_plan, dbo_wh_job.sal_admin_plan, dbo_wh_job.xref_empl_type, dbo_wh_job.holiday_schedule, dbo_ps_pension_plan.benefit_plan, dbo_ps_pension_plan.xref_coverage_elect, dbo_ps_pension_plan.effdt, dbo_ps_pension_plan.coverage_elect_dtFROM ((((dbo_wh_job LEFT JOIN dbo_wh_employees ON dbo_wh_job.key2_emplid = dbo_wh_employees.key2_emplid) LEFT JOIN dbo_wh_ps_tl_empl_work_sched ON (dbo_wh_job.key2_emplid = dbo_wh_ps_tl_empl_work_sched.key2_emplid) AND (dbo_wh_job.key3_empl_rcd = dbo_wh_ps_tl_empl_work_sched.key3_empl_rcd)) LEFT JOIN dbo_ps_leave_plan ON (dbo_wh_job.key2_emplid = dbo_ps_leave_plan.key2_emplid) AND (dbo_wh_job.key3_empl_rcd = dbo_ps_leave_plan.key3_empl_rcd)) LEFT JOIN dbo_ps_benefit_prog_partic ON (dbo_wh_job.key2_emplid = dbo_ps_benefit_prog_partic.key2_emplid) AND (dbo_wh_job.key3_empl_rcd = dbo_ps_benefit_prog_partic.key3_empl_rcd)) LEFT JOIN dbo_ps_pension_plan ON (dbo_wh_job.key2_emplid = dbo_ps_pension_plan.key2_emplid) AND (dbo_wh_job.key3_empl_rcd = dbo_ps_pension_plan.key3_empl_rcd)WHERE (((dbo_wh_job.setid) Like [Enter Set ID or leave blank for all] & "*") AND ((dbo_wh_job.xref_empl_status) In ("A","L","P","S")) AND ((dbo_wh_job.union_cd) Like [Enter Union Code or leave blank for all] & "*") AND ((dbo_wh_job.department) Like [Enter Dept or leave blank for all] & "*") AND ((dbo_wh_job.deptid) Like [Enter Dept ID or leave blank for all] & "*") AND ((dbo_wh_job.key2_emplid) Like [Enter Empl ID or leave blank for all] & "*"))ORDER BY dbo_wh_job.union_cd, dbo_wh_employees.last_name, dbo_wh_employees.first_name, dbo_ps_leave_plan.key4_xref_plan_type;
Employee Deductions
• Determine all deductions assigned to an employee
• Determine all employees assigned to a specific deduction
SQL
SELECT dbo_ps_general_deduction.key2_emplid, dbo_ps_general_deduction.key3_company, dbo_ps_general_deduction.key4_dedcd, dbo_ps_general_deduction.key5_effdt, dbo_ps_general_deduction.xref_ded_calc, dbo_ps_general_deduction.deduction_end_dt, dbo_ps_general_deduction.ded_addl_amt, dbo_ps_general_deduction.ded_rate_pct, dbo_ps_general_deduction.goal_amt, dbo_ps_general_deduction.goal_bal, dbo_ps_general_deduction.loan_int_pct, dbo_ps_general_deduction.xref_ded_stopped, dbo_ps_general_deduction.xref_last_action, dbo_ps_general_deduction.last_update_date, dbo_ps_general_deduction.account_num, dbo_ps_general_deduction.xref_account_type, dbo_ps_general_deduction.date_to_warehouseFROM dbo_ps_general_deductionWHERE (((dbo_ps_general_deduction.key2_emplid) Like [Enter Empl ID or leave blank for all] & "*") AND ((dbo_ps_general_deduction.key4_dedcd) Like [Enter DedCd or leave blank for all] & "*"));
Additional Pay
• Determine all additional pay entries for a specific employee
• Determine all employees who have a specific additional pay entry (ROR, BNS, SAF, etc.)
SQL
SELECT dbo_ps_addl_pay_data.key2_emplid, dbo_ps_addl_pay_data.key3_empl_rcd, dbo_wh_job.xref_empl_status, dbo_ps_addl_pay_data.key4_erncd, dbo_ps_addl_pay_data.key5_effdt, dbo_ps_addl_pay_data.key6_addl_seq, dbo_ps_addl_pay_data.deptid, dbo_ps_addl_pay_data.department, dbo_ps_addl_pay_data.pay_organization, dbo_ps_addl_pay_data.xref_addl_pay_shift, dbo_ps_addl_pay_data.oth_hrs, dbo_ps_addl_pay_data.hourly_rt, dbo_ps_addl_pay_data.oth_pay, dbo_ps_addl_pay_data.xref_addlpay_reason, dbo_ps_addl_pay_data.sepchk, dbo_ps_addl_pay_data.earnings_end_dt, dbo_ps_addl_pay_data.goal_amt, dbo_ps_addl_pay_data.goal_bal, dbo_ps_addl_pay_data.ok_to_pay, dbo_ps_addl_pay_data.disable_dir_dep, dbo_ps_addl_pay_data.prorate_addl_pay, dbo_ps_addl_pay_data.prorate_cui_weeks, dbo_ps_addl_pay_data.pay_period1, dbo_ps_addl_pay_data.pay_period2, dbo_ps_addl_pay_data.pay_period3, dbo_ps_addl_pay_data.pay_period4, dbo_ps_addl_pay_data.pay_period5, dbo_ps_addl_pay_data.tax_periods, dbo_ps_addl_pay_data.xref_tax_method, dbo_ps_addl_pay_data.xref_addl_pay_frequency, dbo_ps_addl_pay_data.xref_ded_taken, dbo_ps_addl_pay_data.xref_ded_taken_genl, dbo_ps_addl_pay_data.xref_record_source, dbo_ps_addl_pay_data.date_to_warehouseFROM dbo_ps_addl_pay_data INNER JOIN dbo_wh_job ON (dbo_ps_addl_pay_data.key3_empl_rcd = dbo_wh_job.key3_empl_rcd) AND (dbo_ps_addl_pay_data.key2_emplid = dbo_wh_job.key2_emplid)WHERE (((dbo_ps_addl_pay_data.key2_emplid) Like [Enter Empl ID or leave blank for all] & "*") AND ((dbo_wh_job.xref_empl_status) In ("A","L","P","S")) AND ((dbo_ps_addl_pay_data.key4_erncd) Like [Enter Earn Code or leave blank for all] & "*") AND ((dbo_ps_addl_pay_data.department) Like [Enter Dept or leave blank for all] & "*"));
Common Errors
• Employee type ‘Salaried’ transfers to non-salaried position; must be changed to Exception Hourly or Hourly position
• Employee promoted to new position with different benefit program and leave plans are not updated; historical editing will prevent termination later
• Time Reporter Data mismatches; time reporter indicator and template must match
• Time Reporter Data rule elements• Additional Pay entries with no end date (Dept specific)
Thank You!!!
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Payroll Reconciliation
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HR/Payroll Best Practices
Use the HR/Payroll Best Practices Job aid
Review the reports listed on the above job aid
Review the HPAY011 error report daily and take corrective action. This report is run daily and identifies employees who have an error which is preventing their pay
Avoid entering a DCOMP/TSA deduction(s) the Monday prior to payroll
Emails sent by CTR are a courtesy but are not the only prompt to reconcile your payroll
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Automated Predictive Review
Statewide Payroll Team has developed helpful queries which automate the predictive review for departments
Contact the Statewide Payroll Team and we will work with you to customize these for your department
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Payroll Reminders
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Accounts Payable Payroll
Pay Periods ending 7/21, 8/4, and 8/18
2 ways to charge FY 2018:• Enter Prior Period Adjustment in Timesheet for a date before 6/30
• Use an Accounts Payable earnings code in Timesheet or Additional Pay
See CTR Memo for list of AP Earnings Codes (When Available)
Be aware of the Posting Dates (AP codes = 6/30) • Establish EPPA/DEPTE for the corresponding time slice
PPE 07/07/2018 for AP codes
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Payroll Holds
Payroll Holds are required for all charges – even negative and net $0 –during Accounts Payable
Executive departments need ANF approval for any increases to PHs for Type 1 accounts where the total $$$ encumbered is > $25K
After June 30th, NO NEW PH for BUDGETED FUNDS
If Insufficient Budgeted Funds (including not having PH created prior to June 30) FY18 charges will not paid. Instead, department will be required to process a Prior Year Deficiency funding
Make sure you have enough $$$ to cover FY 2018 charges through Split Year payroll before you encumber the $$$ in a PH
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Payroll Holds
Payroll Holds must:• Specify 2018 as the BFY and FY in the Header and on each Accounting
line
After July 1st, if you leave the fields blank, value will default to 2019 on submission – CTR will reject PH
• Specify a program for federal grants (4CN)
• Specify a unit if departmental budgets are used
• Be unique for the combination of Department / Appropriation / Object Code
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Type of Charge
PH Exists – Enough $$ PH Exists – Not Enough $$
PH Does Not Exist
Positive PREXP references the PH and reduces the PH $$$ by amount of charge
PRLIF references the PH – FA reports show Budget Tracking as Encumbrance
PRLIF does not reference a PH (but must do so to be submitted) – FA reports show Budget Tracking as N/A
$0 PREXP references the PH N/A PRLIF is generated but can be submitted – FA reports show Budget Tracking as N/A
Negative PREXP does not reference a PH
N/A PRLIF is generated but can be submitted - FA reports show Budget Tracking as N/A
Ensure that PHs are in place for all AP charges – or account will be unfunded! PH can be for $0 if charges are net $0 or negative charges.
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Reminder: PRLDE & PRLIF Clean- Up
State Finance Law requires that accounts are funded before expenditures are made
All State Accounts must be balanced before end of AP Period
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SSTA Reminder: Payable Time Approvals
At the end of AP Period, CTR will Close any Payable Time in “ NA” Needs Approval status for periods in FY 2018.
Departments should not have unapproved time past 3 pay periods.
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Deficiency Payroll
Request approval from CTR APB
Transfer $$ to CTR account
Department uses the Deficiency Earnings Codes (D01 – D06) as directed by CTR Payroll to process charges in HR/CMS Payroll • Judy Cole -
CTR Payroll will handle the distribution to CTR account in LCM
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Deficiency Payroll Codes
D01 Deficiency Regular
D02 Deficiency Travel Reimbursement
D03 Deficiency Other Pay - Subject to Retirement)
D04 Deficiency Vacation in Lieu
D05 Deficiency Sick Buy Back
D06 Deficiency Overtime
Coordinate with CTR Payroll which code is used for payment
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HR/CMS Updates
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HR/CMS Updates
HR/CMS Tools and Image Upgrades – we continue to keep current 2 Tools and 6 Image Upgrades completed since our last June meeting • New technology offers more mobile functionality: Fluid
• Technology changes rapidly and staying current is key to benefits
• Reducing customizations to reduce the long term cost of maintenance
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Fluid on Mobile Devices
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Payroll Analytics
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Payroll Analytics
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Fringe Benefit Review
https://www.irs.gov/pub/irs-pdf/p5137.pdf
Taxable – Includible in gross income, not excluded under any IRC section. If the recipient is an employee, this amount is includible as wages and reported on Form W-2, Wage and Tax Statement, and generally is subject to Federal income tax withholding, social security (unless the employee has already reached the current year social security wage base limit), and Medicare. For example, bonuses are always taxable because they are income under section 61 and no IRC section excludes them from taxation. Fringe benefits that do not meet any statutory requirements for exclusion are fully taxable. Although there are special rules and elections for certain benefits, in general, taxable fringe benefits are reported as wages on Form W-2 for the year in which the employee received them. No tax reporting is required for benefits that meet the accountable plan rules, discussed below. IRC §451(a); IRS Ann. 85-113, 1985-31 If an employee's wages are not normally subject to social security or Medicare taxes (for example, because the employee is covered by a qualifying public retirement system), these taxes would not apply to fringe benefits the employee received. However, the value of the benefits is reportable for income tax withholding purposes. 5
Nontaxable (excludable) – Excluded from wages by a specific IRC section; for example, qualified health plan benefits excludable under section 105. Partially taxable - Part is excluded by IRC section and part is taxable. Benefits may be excludable up to dollar limits, such as the public transportation subsidy under section 132. Tax-deferred – Benefit is not taxable when received, but subject to tax later. For example, employer contributions to an employee's pension plan may not be taxable when made, but may be taxed when distributions are made to the employee.
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Fringe Benefit Review
General Rules for Working Condition Fringe Benefits
To be excludable as a working condition fringe benefit, all of the following must apply:
• The benefit must relate to employer's business
• The employee would have been entitled to an income tax deduction if expense had been paid personally
• The business use must be substantiated with records
Any expense that meets these tests can be a working condition fringe benefit. It is not necessary that a specific statute addresses that type of expense.
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Accountable Plans
Nontaxable Benefits Provided Under an Accountable Plan
Under an accountable plan, allowances or reimbursements paid to employees for job-related expenses are excluded from wages and are not subject to withholding. An allowance or reimbursement policy (not necessarily a written plan) that includes the following requirements is considered an accountable plan:
• There is a business connection to the expenditure.
• There is adequate accounting by the recipient within a reasonable period of time.
• Excess reimbursements or advances are returned within a reasonable period of time. IRC §62(c); Reg. §1.62(c)(2)-2(c)(2)
Adequate Accounting
The employee must verify the date, time, place, amount, and business purpose of expenses. Receipts are required unless the reimbursement is made under a per diem plan.
Employees generally should have documentary evidence, such as bills, receipts, canceled checks, or similar items to support their claimed expenses. This rule does not apply in the following circumstances:
Meal or lodging expenses that you reimburse on a per diem basis (discussed later), at a rate at or below the allowable maximum, under an accountable plan.
Individual expenditures (except for lodging) of less than $75.
Expenditures for transportation expense for which a receipt is not readily available.
Timely Return of Excess Reimbursements
The employee must return any excess reimbursement within a reasonable period of time. The determination of the length of a reasonable period of time will depend on the facts and circumstances; should be within 60 days, over 120 days would be excessive
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Uniforms & Mileage
Work Clothes and Uniform Allowances and Reimbursements
Clothing or uniforms are excluded from wages of an employee if they are:
specifically required as a condition of employment; and
are not worn or adaptable to general usage as ordinary clothing.
The accountable plan rules must be met for reimbursements or clothing allowances.
Reimbursements for Use of Employee-Owned Vehicles
Employees use of their personal automobiles for official use. If an employer reimburses these expenses under an accountable plan, they are not deductible by the employee, but may be excludable from the employee's income. If reimbursements are not consistent with accountable plan rules, or exceed the allowable amounts, they may be taxable as wages.
Mileage-rate reimbursements for allowable business travel are excludable from the wages of the employee, if equal to or less than the standard Federal mileage rate (54.5 cents) and the employee accounts for the business miles driven.
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Rules for Mileage
Transportation Expenses
Transportation expenses are costs for local business travel that is not away from the tax home area overnight, and that is in the general vicinity of the principal place of business. Transportation expenses do not include commuting costs, which are not deductible expenses and cannot be excluded from wages if provided by the employer. To be excludable, reimbursements for transportation expenses must meet the accountable plan requirements.
Reimbursements for transportation expenses between a residence and a work location are excludable from income if it is the daily transportation between one work location and another, neither one being the employee’s residence.
Documentation of travel for tax reporting purposes are subject to review
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State Cars
Employer-Provided Vehicles
If an employer provides a vehicle that is used by an employee exclusively for business purposes and the substantiation requirements are met, there are no tax consequences or reporting required for that use. The use is treated as a working condition fringe benefit. Business use does not include commuting. Employees should maintain records to substantiate that all vehicle use was for business
Three Automobile Valuation Rules
• Automobile Lease Valuation Rule Reg. §1.61-21(d)
• Vehicle Cents-Per-Mile Rule Reg. §1.61-21(e)
• Commuting Rule Reg. §1.61-21(f)
Commonwealth Generally Uses Commuting Validation Rule (See FY Memo)
Commuting Valuation Rule
Personal use for commuting can be valued at $1.50 each way if all of the following conditions are met:
• The vehicle is owned or leased by the employer.
• The vehicle is provided to the employee for use in the business.
• The employer requires the employee to commute in the vehicle for a bona fide non-compensatory business reasons:
• The employer has a written policy prohibiting personal use other than commuting.
• The employee does not use the vehicle for other than de minimis personal use.
• The employee who uses the vehicle is not a control employee.
• If more than one employee commutes in the vehicle, the $1.50 each-way rule applies to each employee. Reg. §1.61-21(f)
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Publication 15-B
https://www.irs.gov/pub/irs-prior/p15b--2018.pdf
New for 2018: Section 11048 suspends the exclusion for qualified
moving expense reimbursements from your employee's income for tax years beginning after December 31, 2017, and before January 1, 2026.
Section 13304 limits the deduction by employers of expenses for certain fringe benefits. See Meals and Transportation (Commuting) Benefits in section 2 for more information.
P.L. 115-97 lowered the federal income tax withholding rates on supplemental wages (22%).
Provides guidance on 19 Fringe Benefit Exclusion Rules and Valuation Rules
Gives guidance on all recent changes to tax laws