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Payroll Retirement Handout - Santa Clara County Office of Education

1. PERS RETIRED NON MEMBER OR ALTERNATIVE RET Control group LN EMPLOYEES L N 2 PEPRA CLASSIFIED WITH QASDI PEPRA CLASSIFIED NON OASDI Ret rate 0 000000 User def 1 DD Y 4 5 Pending ret o S te SANTA CLARA COUNTY OFFICE OF EDUCATION 73 Y Payroll Retirement 2014 PERS AC P C Codes for W4 and PR screen AC Account Code e 08 Member e Coordinated vvith Social Security and is Equivalent to Miscellaneous Category vvhen setting up member account in my CalPERS e 00 Non Reportable P Pay Code e O Non Reportable e 1 Monthly Rate e 4 Hourly Rate e 8 Daily Rate e 9 Lump Sum Rate C Contribution Code e O Non Reportable e 1 Current Month Member Contributions e 3 Arrears Prior Period EARNINGS Adjustment DOES Generate Service Credit e 5 Retro Ret Base Pay Rate Change does NOT Generate Service Credit e 6 Special Compensation 74 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 PERS Guide on Statutory Deductions St Ded field may contain up to 6 characters e 1 character T Federal amp State Taxes e 2 character F Social Security amp Medicare M Medicare Only e 3 character S State Disability N No State Disability e 4 6 characters PERS Contributions please see chart below for options St Ded Profile Characters 4 5 amp 6 PERS Tax Deferred P VG A PAR Alternative Retirement PA
2. plnbhj yw Sparklines Slicer Charts Filter SSN PC PAYRATE EARNINGS 3642 1 3186 84 3661 84 3661 84 4085 26 4085 26 3542 77 1771 39 2938 22 1101 83 A PivatTable Field List Step 3 2 Wiew Arrobat CF Hyperlink a A EI x 2 Text Symbols Box a Header amp Footer idi 2 Links B Text e wem ote Je aes DIST 107 107 107 Service Credit 0 875000686 1 1 0 500001411 0 374999149 h RATE CC 700 Format Choose fields to add to report m gm ep 1 Select Column B sss y LAsT SSN to 3 FM lt a LAST decimals P YR PAY RATE Service Credit Step 4 EARNINGS Select IRAE Elec These items automatically worksheet Turn Filter ON then Filter by Column B S ReportFilter Sum of Service Credit Greater than 1 001 OFFICE OF EDUCATION 7 Service Credit Drag fields between areas below TH Column Labels get dragged under Row Labels Step 2 Drag Service Credit under Values then click on drop down arrow amp Add Value Field Setting to Service Credit Sum Payroll Retirement 2014 Glossary of School Business Terms Adult Education Classes for students 18 or older offered by local high school districts State law requires certain courses including citizenship and English be offered at no charge Other classes may carry a fee California Public Employees Retirement System C
3. Moti DarYr HriDay Work Cal Bu Class Link b 0 00 000 000 mono oo 0 00 o000 Job Code Work Loc _i Bonus 10 uersum ur er SC E C TS DD D Rate Units Ex Gross Pay Type St Ded SP EPI Ret Base AC P C E 1 168 94 1 00 iz 1 168 94 ux s man 4 073 00 08 1 1 ceres jm 9 00 0 00 0 00 mua 0 00 08 i 1 Name Pay Schd i Start User Annual Contract FTD Paid _f OJ ra 0 00 00 1 168 94 OFFICE OF EDUCATION SANTA CLARA COUNTY 17 Y Payroll Retirement 2014 Payroll Cancellations School districts submit Warrant Cancellation Request Form to DBAS for a warrant that needs to be cancelled in the QCC system due to an incorrect pay or the employee was not entitled to any compensation All expenditures are reversed on the District s general ledger during the Payroll Warrant Cancellation process Occasionally there have been payments made out to different entities on employee s behalf and DBAS needs to recuperate those amounts DBAS will review the PAY510 Cancellation Warrant Report for any voluntary deduction payments that were made Your Accounting Specialist will create a cash transfer to cover the payments made to e Credit Unions Vol Ded s in the 2XXX s e Donations Vol Ded s in the 3XXX s e CTA Dues Vol Ded s in the 4XXX s e Garnishments Vol Ded s in the 5XXX s e TSA s Vol Ded s in the 9XXX s It will be the district s responsibility to recover the paid amounts from their em
4. 0 00 0 00 7 0 00 r T VO 0 0000 I Work Loc Pos Code Job Code Bonus 10 Total Pet rG D2 k r r g 0 00 Pay Ret SP EP Ret Base AC PC Pay Type St Ded 581 10 Units RT S Ex Gross 1 00 zz J S 1L 10 i imn TESPIT 2 743 00 DB 1 5 Annual Contract FTD Paid HRIDAY B Start End 0 00 1 10 01 2013 01 31 2014 0 00 00 0 00 Pay Schd LOCK OV T10SUP v Class Link Step 2 Report it to STRS HrRt Base Pay O Mor Dar Hr Day WorkCal BU 743 mon oo 0 00 7 0 00 581 10 Work Loc 3E SH S SP EP Ret Base Units Ex Gross 981 10 08 01 2013 01 31 2014 0 00 00 LOCK OV T10SUP v ln DS Code Code Name Plan Employee Employer MAL B F 5 vb Minimum Maxmum Balance 1 MH 8310 ADD OASDI 25 77 25 73 I 0 00 0 00 1 65 0 00 EXCESS STATE DISABILITY INS 2 U1 88 Total Employee Deductions 24 12 4 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 CTD Totals From Payroll History History for KIM R 000000 E I Federal Iax 60 00 OASDI 25 77 Before 55 23 54 16 50 00 Correction T CID Amount E 00060 Other Non Ix Gross Imputed Gross After g Correction 59 OFFICE OF EDUCATION SANTA CLARA COUNTY Y Payroll Retirement 2014 Common Error Not reporting a change of contract properly Term and Late Start Contracts should be paid on
5. Santa Clara County Y Office of Education A Champion for Children schools and Community Payroll Retirement Reference Guide District Business amp Advisory Services 4 7 2014 Payroll Retirement 2014 Contents Hl Ouo u su us E FTN FFR Su FETH DYF F O AFR TF EN FT FENTER FE OF 4 District Business ape Advisory SE CO Ca O e OUD 5 ARDI VIJON FF u OD m 6 Dec Bere ecl MR GY E O ene EE sas 6 Direct Deposit Reject ReISSUE eia Gi DRO GR CGG a GU a a obesse NOG FOR DUO NAD 8 Stale Dated BTE TE ECTETUR INE 9 Deceased Warrant PT OC SSSI sna CIO Mb baise diis usd esistere umi nds bd UU 10 Understanding Deferred Pay rere ern nonno Eg s rcr ll aa r arra oo Y Y n ERE ES IP EVER P REO Anasir sasasi rinsa 11 Credential Holds allen SSS D D eee en nnne 14 Workers Compensation EE Een ee rennen e a EE ER EE error nar vna 15 Payroll Cancellations ananasi rrr rrr rrr e ERE ere rer NR 18 Taxes Additional Federal and State Sene eee eene 22 Garnishments w eee Nea e Mee 23 Third Party SICK Pay wm EE E PB MERE 24 W2 Reporting Changes for the Calendar Year of 2014 enne nnne rn essa ness nenne 26 CaISTRS ss NEP o n VA 29 Ca
6. separate pay lines with corresponding AC P C codes Ret Base Pay Rate amp Pay Schedule PR Screen Pay Line Terminated 10 month Contract for Teacher Position Mor DarYr am 939 939 0 00 0 00 Job Code Work Loc 110050 vj TEACHER GRADE 5 0003 MARTIN E FARNHAM Bonus 3 Bonus 10 rs Pay 150 00 Ret 150 00 D Rate Units RT 5 Ex Gross 3 EP A PC Adustment gt ex 191 81 1 00 191 61 E 7 089 60 87 3 1 Name Pay Schd HRDAY S5 B Start User Annual Contract FTD Paid E10R07 w 0 00 1 AFE ie 0 00 00 42 537 60 M Adj Hr Rt Base Pay Base Ret Mor Darr Hr Day Work Cal E 0 00 0 00 8 719 08 6 719 06 0 00 0 00 Job Code Work Loc 103020 VICE PRINCIPAL 0003 vj MARTIN H FARNHAM Bonus 1 Bonus 3 Bonus 10 po S S T J J S S J T Pay 125 00 Ret 125 00 D Rate Units RT 5 Ex Gross SP EP Ret Base AC P C WM Adjustment gt 1 010 77 1 00 1 01D 77 6 844 08 57 1 1 Name Pay Schd HRDAY 5 B Start End User Annual Contract FTD Paid O er 0 00 00 0 0 OFFICE OF EDUCATION SANTA CLARA COUNTY 60 Y Payroll Retirement 2014 Sample of Change of Contract Santa Clara County Office of Education CHANGE OF CONTRACT Employee Name CLAY MATTHEWS Ext Ret 12345 Effective Date 03 10 2014 Paid on 3 31 2014 7 089 60 Sep Calendar Used Green Bay Packers 7 089 60 Oct 7 089 60 Nov Base Rer Mornrmn yl 7 069 60 Dec Bilingual Supend Prorate
7. 559 12 es s 000 0 Total Deductions 2 344 49 Gross All Deductions Taxable Gross 1 214 63 Your Workers Comp Adjustment is 1 214 63 You cannot adjust more than the Taxable Gross allowed based on the sample calculation above doing so will create a negative taxable gross IMPORTANT If at the end of the year the employee s payroll history record shows a negative taxable gross the system will not generate a W2 for this employee 4 16 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Workers Compensation Adjustment Dock to NML Gross Pay Line 1 1 NML 2 2 NTX 3 3 0T1 4 4 0T1 5 5 RET FTE M Adj HrRt Base Pay O Mor DaYr HrDay WorkCal BU Class Link 1000 F 0 00 00 383800 838 00 DOD 0 00 Job Code Work Loc 271400 CUSTODIAN NIGHT 0031 RANCHO MIDDLE SCHOOL Bonus 1 Bonus 10 Total NE mr nr J c J J P J J E 000 Pay 235 00 235 00 0 00 235 00 235 00 0 00 D Rate Units RT 5 Ex Gross m7 SP EP I Ret Base AC P C WSC SCT Adjustment gt kr 1 166 94 1 00 1 168 54 4 073 00 08 111 Name Pay Schd HEDAY 5 B Start End User Annual Contract FTD Paid 0 00 1 EF H 0 007 00 37 788 06 VVorkers Compensation Adjustment Issue on NEW pay Line Please make sure when creating a new pay line you enter the same Ret Base Pay Rate AC P C code and Pay Schedule as the one on the NML pay line 1 1 NML NML 2 2 NTX 3 3 0T1 4 4 0T1 5 5 RET Placement am os Hr Rt Base Pay
8. CalSTRS Employer Help at 877 277 5778 From Home page click on REAP CALSIRS Secure Employer Web Site My Account DLopez 43 Web Site Information Welcome Employer Administrator List Congratulations You have successfully logged onto the CalSTRS Secure Employer Web Site filo Enforcement This Web site is provided for employers and CalSTRS to communicate member account File Enforcement information securely Many features are provided to assist in protecting and ensuring the Release Notes Maintain Users confidential data of our members For information on the latest updates and features be sure to check the Announcements below and Quick Reference Items Authorize Users for more information the Release Notes under Web site Information User Manuals and Training p Frequently Asked Questions Announcements File Specifications File Submission and Contribution Account Portal Remittance Schedules Creditable Compensation Regulations Schedule Remittance Advice Application Downloads CalSTRS held the public hearing for the proposed regulations on creditable compensation on February 6 2014 CalSTRS will review the public s Employer Application comments and will continue to work with stakeholders to address the Suite Version 2 06 concerns Forms amp dado shami A nevv draft of the regulations vvill go before the board in April for approval If My Links the board approves the draft of the n
9. Deferred Pay Will be deducted for gross paid on a REG pay schedule AND will NOT be deducted for gross paid on a SUP pay schedule Will be deducted because employee is receiving a REG pay on deferred pay schedule Will be deducted for gross paid on a REG pay schedule AND Will NOT be deducted for gross paid on a SUP pay schedule will be deducted for gross paid on a REG pay schedule AND Will NOT be deducted for gross paid on a SUP pay schedule Not taken not taken nat taken not taken OFFICE OF EDUCATION W4 Pay Schedule E10R06 E10R0 E11R06 E11R0 E11R08 E10R06 FIORO E11R06 E11R0 E11R08 E10R06 E10R0 E11R06 E11RO E11R08 E10R06 E10R07 E11R06 E11R0 E11R08 Any non deferred pay pay schedule Any non deferred pay pay schdule Any non deferred pay pay schedule Any non deferred pay pay schedule DOP Value After Repayment D Payroll Retirement 2014 How Deferred Pay is calculated E10R07 NML Gross Pay Line 6 559 12 ae er 0038 iE 0008 me 68352 mA 0420 For Deferred Pay Calculation take C as NML Gross All Deductions x 16 70 607 68 4 13 SANTA CLARA COUNTY OFFICE OF EDUCATION Y Payroll Retirement 2014 Credential Holds No order for a warrant and no warrant drawn pursuant to Section 42647 shall be drawn in favor of any person employed in a position requiring certification qualification
10. Ed Code 22713 41 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS Guide to AC P C Codes for Community Colleges Members Community College RS 01 amp St Ded TMNS CURRENT ARREARS RETRO Ret Base Pay Rate 10 Month Contract 57 3 1 57 3 3 57 3 5 Monthly 11 Month Contract 57 2 1 57 2 3 57 2 5 Monthly 12 Month Contract 57 1 1 57 1 3 57 1 5 Monthly SPC DB Classic 57 0 6 57 0 6 57 0 6 Rate Ret Base Always Substitutes 54 0 1 54 0 3 54 0 5 Annual Part Time Faculty 58 0 1 58 0 3 58 0 5 Annual SPC DBS Classic 71 0 6 71 0 6 71 0 6 Rate Ret Base Always SPCIDBS Nevv Member 72 0 6 72 0 6 72 0 6 Rate Ret Base Always Community College ONLY please remember to use Classification Codes and Base Hours for Part Time Faculty Members reference EIC09 1 Volume 25 Issue 8 Reporting Requirements for Community Colleges Classification Code Base Hours minimum 01 Lab Instructor 525 02 Lecturer General Instructor 525 03 Adult Education Instructor 875 04 Librarian 1050 05 Counselor 1050 Reference EIC10 1 Vol 25 Issue 12 Community College Reporting to the Defined Benefit Program for Part time Faculty amp Employer Directive 2009 03 Community College Reporting Assignment Codes Non Members Community College RS 05 CURRENT ARREARS RETRO Ret Base Pay Rate 10 Month Contract 57 3 0 57 3 3 57 3 5 Monthly 11 Month Contract 57 2 0 57 2 3 57 2 5 Monthly 12 Month Contract 57 1
11. Federal F Social Security amp Medicare N No SDI P Taxed Deferred Non Taxable TFNPT PERS Member RS 02 or 12 T State amp Federal F Social Security amp Medicare N No SDI PT Taxable Contributions TFNXX PERS Member RS 02 or 12 T State amp Federal F Social Security amp Medicare N No SDI XX Last 2 Characters determined district depending on Bargaining Unit TFNN PERS Non Member RS 05 T State and Federal F Social Security amp Medicare N No SDI N No Contributions Non Reportable Payroll Retirement 2014 PERS Guide on AC P C Code Combinations Members Primary RS 02 or 12 St Ded Determined by district CURRENT ARREARS RETRO Ret Base Pay Rate Monthly Contract 08 1 1 08 1 3 08 1 5 Monthly Substitutes Hourly 08 4 1 08 4 3 08 4 5 Hourly Substitutes Daily 08 8 1 08 8 3 08 8 5 Daily Part Time Hourly 08 4 1 08 4 3 08 4 5 Hourly Part Time Daily 08 8 1 08 8 3 08 8 5 Daily Special Comp 08 9 6 08 9 6 08 9 6 Lump Sum Rate Ret Base Non Reportable 00 0 0 00 0 0 00 0 0 Monthly Hourly or Daily i e Overtime Earnings Non Members Primary RS 05 St Ded Determined by district CURRENT ARREARS RETRO Ret Base Pay Rate Non Reportable 00 0 0 00 0 0 00 0 0 Monthly Hourly or Daily Retirees Primary RS 04 St Ded TMNN CURRENT ARREARS RETRO Ret Base Pay Rate Non Reportable 00 0 0 00 0 0 00 0 0 Monthly Hourly or Daily e A 960 hour work restriction applies to all retirees per fisca
12. Non Member using Transaction Code 02 from the drop down menu please complete all boxes with the exception of LAUSD Number Use employees data from MA screen QCC e Ensure that the NON MEMBER DATE coincides with the date that creditable service commenced e Keep the form for your records do not forward to COE or to STRS e Then log into QCC and open the W4 screen e Setup employee as a Non Member using the appropriate St Ded and AC P C codes please refer to that section of the binder for a list of valid codes e Set up employee in PR screen as well using the same set up as the W4 screen e f declining membership and DB Status is already Non Member or Refund please keep this form for your records Do not forward it to the COE or STRS Other Transaction Codes under Pending Ret W4 Screen amp REAP e Name Change as it appears on the SSN card Transaction Code 50 on REAP e DOB or Gender Change Transaction Code 51 on REAP 31 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS Membership Codes for W4 Screen Primary RS District Determines depending on eligibility e O1 STRS Member e 03 STRS Retiree e O5 STRS Non Member SMF Status STRS Match File This field gets updated automatically on a Daily Basis e 01 Member e 02 Non Member e 07 Refunded Non Member e 21 Retired SR e 42 Disabled Retired DR Pending Ret Pending Retirement Transaction Codes in REAP e 1
13. employees date from MA screen QCC e f Electing membership and status is Non Member click on the Update tab select Transaction Code 81 from the drop down menu enter Effective Date e Ensure that the MEMBERSHIP DATE coincides with the date that creditable service commenced e Fax this form to STRS 916 414 5476 amp keep a copy for your records do not forward to COE e Then log into QCC and open the W4 screen e Setup employee as a Member using the appropriate St Ded and AC P C codes please refer to that section of the binder for a list of valid codes e Setup employees pay line in the PR screen using the same set up as the W4 screen for NML pay e f Electing membership and DB Status is already Member at CalSTRS then just please keep a copy of the form for your records do not forward to the COE or STRS 36 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS Non Member Non Member Transaction Code 02 Under Pending Ret W4 Screen amp REAP An employee who performs creditable service and does not qualify for Mandatory Membership and does not Elect Membership MUST still be reported to CalSTRS as Non Member status Procedure Verify current status at https sew calstrs com e From Home page click on REAP enter Tax ID SSN then click Search e f Declining membership and status is Person not found click on Mass Update enter Tax ID SSN then click search Add
14. html e Click on the Business Partner radial button and Continue to log in e From my CalPERS home page select Person Information tab enter SSN and click on search to check for the member status Member Status can be e Active Currently employed with a school district e f the employee is ACTIVE with another employer start reporting payroll to PERS immediately regardless of the time base Create a NEW Retirement Enrollment Appointment Id with effective date matching hire date This is required by each district the employee works for e Inactive Permanent Separation e Ifthe member refunds CalPERS contributions they will need to re qualify IMPORTANT Determine whether employee is a CLASSIC or a PEPRA member and set up accordingly 69 Y SANTA CLARA COUNTY OFFICE OF EDUCATION P ayroll Retirement 2014 In this example we have a CLASSIC member membership date 01 06 2003 this employee is new to your district contributing appointment date 08 15 2013 Member is still considered a CLASSIC member even though this employee is new to your district wn Appointment Details Programs Program Retirement System Membership Status Position Information Employer Division Original Hire Date Member Category Position Title CBU Retired Annuitant Contributing Appointment Appointment Status Enrollment Level Member Base Rate Contribution Modification Created by User Created on Ap
15. ki r t U 00 D 0 B d Calibri EE T Paste o Clipboard M OT ga Insert e amp HUN 4 HEE Wil E wr HD IH Tur HH Al I i 3 A ru 3 T mw Number E F G MET Esse K L i M YR fid 4 4 4 4 4 14 14 14 14 14 1 1 1 1 1 Excel4152014124123610 2 91 4 3642 1 3661 84 4085 26 3542 77 2938 22 3186 84 3661 84 4065 26 1771 39 1101 83 SANTA CLARA COUNTY OFFICE OF EDUCATION Y 700 107 107 107 107 107 Payroll Retirement 2014 1 Filter Column I by Contribution Code CC6 Special Comp add a formula to Column L Diff where e Pay Rate Earnings this should always equal to zero e Special Comp can have current and prior period dates Column C Month e No future period dates are acceptable e For PEPRA members Column H Rate 600 you must identify a Compensation Category and Type for this payment Refer to page 81 of this handout for details of SPC s reportable to PERS e Delete Rows after this filter print if you need a copy 2 Filter Column I by CC3 Arrears earnings adjustment should have a prior period date e No current or future period dates are acceptable e Verify that these Arrears will not cause excess service credit for period adjustment e For negative earnings adjustment confirm that negative amount does not exceed what was originally reported verify that the Pay Rate and Pay Code are the same as th
16. off e legal settlement e Retirement incentive e Non member earnings e Certificated earnings unless elected PERS 4 79 SANTA CLARA COUNTY OFFICE OF EDUCATION Y Payroll Retirement 2014 PERS Common Errors e Overtime Earnings reported to PERS This occurs most often when an employee takes additional duties on top of their Full Time contract or when an employee works multiple Part Time positions e Not using the same Ret Base Pay Rate as the original pay line when making negative adjustments to prior period earnings e When doing negative earnings adjustment the negative amount should not exceed what was originally issued e Incorrect Date range on Retro or Arrears pay lines or leaving the date range blank e Using Retro code 5 for Arrears payment code 3 or vice versa e Using incorrect Ret Base Pay Rate on retro and combining different Pay Rates into one pay line e Using the earnings as the Ret Base Pay Rate on positions that are not 10096 FTE Ret Base must always be at 100 FTE e Not using the same Ret Base Pay Rate and Rate Earnings for special compensation e The Ret Base Pay Rate and Pay Code not corresponding they should relate gt Monthly Rate PC 1 Hourly Rate PC 4 Daily Rate PC 8 e The Pay Type and Contribution Code not corresponding they should relate gt ARR CC3 RET CC 5 80 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 When to Issue a R
17. responsible for the tax remittance and reporting e All third party sick leave requiring district burden tax payments need to be processed through the payroll system e Manual processing of third party sick leave totals will no longer be processed By eliminating the need for manual adjustments during calendar year end processing payroll history records will retain data integrity and employees should receive their W2 forms earlier in January 25 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 W2 Reporting Changes for the Calendar Year of 2014 Returned wage reports from the Social Security Administration SSA Effective January 2014 the SSA will return Form W 2 electronic and paper wage reports under the following conditions e Medicare wages and tips are less than the sum of social security wages and social security tips e Socialsecurity tax is greater than zero social security wages and social security tips are equal to zero e Medicare tax is greater than zero Medicare wages and tips are equal to zero If the above conditions occur in an electronic wage report the SSA will notify the submitter by email or postal mail to correct the report and resubmit it to the SSA If the above conditions occur in a paper wage report the SSA will notify the employer by email or postal mail to correct the report and resubmit it to the SSA REMINDER 2 500 limit on health flexible spending arrangement FSA For
18. the former employees the former employees must pay the employee part of social security and Medicare taxes on the taxable cost of group term life insurance over 50 000 on Form 1040 You are not required to collect those taxes However you must report the uncollected social security tax with code M and the uncollected Medicare tax with code Nin box 12 of Form W 2 However any uncollected Additional Medicare Tax on the cost of group term life insurance which in combination with other wages is in excess of S200 000 is not reported with code N in box 12 Health savings account HSA You must report all employer contributions including an employee s contributions through a cafeteria plan to an HSA in box 12 of Form W 2 with code W Employer contributions to an HSA that are not excludable from the income of the employee also must be reported in boxes 1 3 and 5 Reference IRS Publication General Instructions for Forms W 2 and W 3 SANTA CLARA COUNTY OFFICE OF EDUCATION 27 Y 2014 Payroll Retirement uejd q Gr uoraas Bju tuus Aob e sapun suonnqujuoo YOY pajeu isag E Japun suognqujuoa uH pajeubisa uejd 3 Lop vones e sapun suognqujuo2 YOY payeubisag V80p uones Asqes o sre peu ued uoqesuadwio Dallalep parjijenbuou E Japun Suo2uj uejd uoigsu duio3 pallajap peiijenbuou yer uores e sapun sje Lala VSH junosoe sBuies yyeay s se ojduis ue oj uejd eusjajea e ynog suonnqujuo2 o dui Buipnpur
19. time in grade exception for the payment of Employer Paid Member Contributions EPMC and paying and reporting the value of EPMC as requested by contracting agencies This created a new option for employers of up to a five year vesting period to pay or report the value of EPMC for newly hired employees Section 571 also includes a new special compensation item often utilized by school employers in the form of negotiated off salary schedule pay in lieu of pay increases Section 573 clarifies compensation earnable for optional or elective members Garnishments The most common type of garnishment is the process of deducting money from an employee s monetary compensation including salary sometimes as a result of a court order Wage garnishments continue until the entire debt is paid or arrangements are made to pay off the debt Joint Powers Authority JPA School districts that have agreed to combine their powers and resources to work on their common problems Joint School Districts School districts with boundaries which cross county lines Local Educational Agency LEA LEA s include school districts joint powers agencies county offices of education community college districts and other educational agencies that have a separate board of governance Public Employment Relations Board PERB Is a five member Board appointed by the Governor to regulate collective bargaining between school districts and employee organizations Remote Em
20. verify the status of the warrant and whether it is cancelled at the bank due to it being stale dated DBAS prepares a cash transfer TF to refund the net pay amount of all stale dated payroll warrants that are in the stale dated cancellation report for that month The Accounting Specialist will inform their districts and provide the backup to support the cash transfer created Reference GC 50050 through 50057 for instructions on dealing with items that are payable to third parties but remain unpaid There are legal consequences for not complying with Government Code You may want to consult with your legal counsel and draft an official policy on dealing with such items 4 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Deceased Warrant Processing The district has a fiduciary responsibility to ensure that the final compensation of a deceased employee is received by their beneficiary When the recipient of a payroll warrant perishes while the warrant is still negotiable e The District needs to notify DBAS to hold the warrant and cancel payment of this warrant at the bank e DBAS will transfer the net amount of the payroll warrant via cash transfer TF to the district upon receiving confirmation from the bank for the cancelled check e The District will issue a replacement warrant to the beneficiary to avoid any inconvenience to the family If a warrant is stale dated and the payee is deceased e DBAS will
21. 0 57 1 3 57 1 5 Monthly SPC 57 0 6 57 0 6 57 0 6 Rate Ret Base Always Substitutes 54 4 0 54 4 3 54 4 5 Hourly Substitutes 54 8 0 54 8 3 54 8 5 Daily Part Time Faculty 58 4 0 58 4 3 58 4 5 Hourly Part Time Faculty 58 8 0 58 8 3 58 8 5 Daily Districts that offer Alternative Retirement Plans for Non Members please use PAR ING or APP as your 4 thru 6 character option for St Ded These Plans require 8XXX Vol Ded 42 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS Guide to AC P C Codes for Non Members Non Members Year Round School RS 05 amp St Ded TENSR 10 Month Contract 11 Month Contract 12 Month Contract SPC Substitute Substitute Part Time Adult Ed Part Time Adult Ed CURRENT 47 3 0 47 2 0 47 1 0 47 0 6 44 4 0 44 8 0 45 4 0 45 8 0 ARREARS 47 3 3 47 2 3 47 1 3 47 0 6 44 4 3 44 8 3 45 4 3 45 8 3 RETRO 47 3 5 47 2 5 47 1 5 47 0 6 44 4 5 44 8 5 45 4 5 45 8 5 Non Members Conventional School RS 05 amp St Ded TFNSR 10 Month Contract 11 Month Contract 12 Month Contract SPC Substitute Substitute Part Time Adult Ed Part Time Adult Ed CURRENT 57 3 0 57 2 0 57 1 0 57 0 6 54 4 0 54 8 0 55 4 0 55 8 0 ARREARS 57 3 3 57 2 3 57 1 3 57 0 6 54 4 3 54 8 3 55 4 3 55 8 3 RETRO 57 3 5 57 2 5 57 1 5 5 7 0 6 54 4 5 54 8 5 55 4 5 55 8 5 Ret Base Pay Rate Monthly Monthly Monthly Rate Ret Base Always Hourl
22. 00 amounts since DBAS will not be able to recover these amounts 5 The district will submit another Warrant Cancellation Request form for the reissue warrant and DBAS will cancel the reissue warrant at the bank only so that the reissued warrant cannot be cashed and is still reflected in QCC 20 SANTA CLARA COUNTY OFFICE OF EDUCATION Y Payroll Retirement 2014 Example 3 The employee is paid twice i e a duplicate payment Warrant No 92000003 92000010 92000010 Issue Cancel Date 01 31 14 02 10 14 02 21 14 Gross 7 420 50 7 420 50 7 420 50 Fed Tax 394 60 394 60 394 60 State Tax 147 10 147 10 147 10 OASDI Medicare 107 59 107 59 107 59 SDI TSA 250 00 250 00 250 00 Retirement 593 64 593 64 593 64 Vol Ded 337 95 337 95 337 95 Vol Ded Credit Union 600 00 600 00 600 00 Vol Ded Garnishment 150 00 150 00 150 00 Net Pay 4 839 62 4 839 62 4 839 62 Steps to follovv 1 Calculate the check amount to be collected from the employee Net Pay Amount t TSA t Credit Union t Garnishment 4 839 62 250 00 600 00 150 00 5 839 62 2 The district must contact the employee and have them issue a check back to the district for 5 839 62 3 The district will deposit the check and authorize DBAS to process a cash transfer to reimburse the payroll revolving account 4 The district will submit a Warrant Cancellation Request form and DBAS will cancel the duplicate warrant in QCC only At this point th
23. 1 Mandatory Member e 81 Permissive Election ES350 e 02 Non Member e 50 Name Change e 51 DOB or Gender Change e 61 Retired STRS Contribution Rate e Employee 8 for Classic and PEPRA e However member rate for CalSTRS 296 at 62 may change in the future e Employer 8 2596 e RWP Employer rate changes every fiscal year Reference Ed Codes 22901 22950 22951 Government Code 7522 30 4 38 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS St Ded s for W4 and PR Screen TFNSR STRS Non Member RS 05 TMNS STRS Member RS 01 T State amp Federal T State amp Federal F Social Security amp Medicare M Medicare N No SDI N No SDI SR STRS Report Only No Contributions S STRS Contributions TMNSR STRS Retiree RS 03 TMNN or TFNN Non Reportable T State amp Federal Used for Specific Circumstances M Medicare Vacation Pay Off N No SDI Retirement Incentives Paid AFTER SR STRS Report Only No Contributions Retirement Classified Position that does NOT Qualify for Retirement TMNSRW STRS Member RS 01 T State amp Federal M Medicare N No SDI SRW STRS Contributions are based on Ret Base instead of Earnings Employer Rate changes every fiscal year Districts that offer Alternative Retirement Plans for Non members please use PAR ING or APP as your 4 thru 6 character option for St Ded These Plans require 8XXX Vol Ded s 4 39 SANTA CLARA COUNTY Y
24. 2 e Substitute Teacher Account Code 54 Reached 100 days or 600 hours within a fiscal year amp within 1 district Membership date is the first day of the following pay period in which they reached 100 days or 600 hours Ed Code 22503 e Part Time or Adult Ed Account Code 55 Reached 60 hours or 10 days within 1 pay period 8 within 1 district Membership date is the first day of the following pay period in which they reached the 60 hours or 10 days Ed Code 22504 a e However full time or part time employees at a Community College Account Code 57 58 whose employment is considered temporary no matter how many days hours are worked becomes a member on the first day of the pay period following their positions becoming permanent Ed Code 22502 22504 b d amp 26400 f 4 34 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Procedure e Verify current status at https sew calstrs com e From the Home page click on REAP enter Tax ID SSN then click Search e f status is Person not found click on Mass Update enter Tax ID SSN then click search Add Membership using Transaction Code 11 from the drop down menu please complete all boxes with the exception of LAUSD Number Use employees data from MA screen in QCC e f status is Non Member click on the Update tab select Transaction Code 11 from the drop down menu enter Effective Date e Ensure that the MEMBERSHIP DATE coincides with th
25. 2014 n nn oo 1 250 00 Step 5 A refund of the Social Security is reguired The original pay line took Social Security from the employee and employer and the negative pay line entered does not automatically generate Social Security reversal On the PD screen set up Vol Ded code 8310 to refund the Social Security portion as a negative amount Edit Ded aje Add Ded 5 Copy Ded E Copy Selected gt lt Delete Ded Q Reset Ded D Delete All 2 Reset All z Hold All Dec ln DS Code Code Name Plan Employee Employer T AL B F 5 vb Minimum Maximum 1101 18310 ADD OASDI 17 36 17 36 0 00 86 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 PERS PRE PAYROLL QCC AUDIT In September of 2011 CalPERS launched a new system called my CaIPERS In order to post retirement contributions on time all pay lines must be reported correctly If not payroll submission will be delayed and may be subject to penalty and interest It is imperative that districts clear all PERS errors prior to closing payroll EOM TENTH WED FRI Please note This process only helps clear errors that can be detected through the payroll system After the payroll file is uploaded to PERS there may be other errors that my CalPERS will reject which QCC does not have edits for Procedure Log into QCC Click on the following selections e Payroll Job Menu e Double Click on Request Payroll Prelist e District Selection Tab Your distr
26. 6 PERS Monitored Positions Irregular me BASE eee ul Eee RR D 67 Other Employer Responsibilities for CalPERS Members rr nennen nennen eee 72 PERS Membership Codes for W4Sreen WAR EE eee err rr nonni o nre ra Y Y aoa YNE nay 73 PERS AC P C Codes for W4 and PR scre eq wam WWNR ne enen ena nenen eee 74 PERS Guide on SiSiulien Bedetions PR Eee P vrer eee eee rrr rrr erra rank erre 75 PERS St DeglSiliegiVA amp PR Scream mib eee WN f n rent nn nero nnn r nana eE 76 PERS Guide on AC P C Code Combinations a 77 Special Compensation Categories and Types for CalPERS sees nennen nennen 78 PERS Non ReportableNESlibings EE eee NRI eee ner re rrr rrr aoo RE ER EX E ES Pa REP GP XY VP EN VE EP EN FRU PS 79 PERS COMMON ERRORS W Ebenen eer trn eren ren s r o anao Enn aar haa ke once cases posi NEET 80 When to Issue a RETRO MES tnn rrr h narro a anne eren tE ves Se ea t cani s REN Eee Y Een r re ves s 81 When to Issue ARREARS bu eee nennen ten t voice aen s dos Ye eR Een RENE VES a ER Ra a ose VE e SR ERRARE DO OER 83 PERS PRESPAYROLE OCC AUDI e NC uuu xu GN F
27. 61 0 6 61 4 3 61 8 3 61 4 3 61 8 3 RETRO 61 3 5 61 2 5 61 1 5 61 0 6 61 4 5 61 8 5 61 4 5 61 8 5 Ret Base Pay Rate Monthly Monthly Monthly Rate Ret Base Always Hourly Daily Hourly Daily Section 22461 requires employers to notify retired CaISTRS members of the earnings limit and report earnings to CalSTRS each month All post retirement earnings must be reported with Member Code 2 and Assignment Code 61 45 SANTA CLARA COUNTY OFFICE OF EDUCATION 4 Y Payroll Retirement 2014 STRS Coding for Various Compensation Types STRS Stipend for Special Comp WITH Release Time WITH Release Time is when the teacher is excused from their normal assignment to perform additional duties during normal school hours These stipends do not generate service credit however they do remain in the DB account and are factored into the members final compensation at the time of retirement AC P C code for these Stipends include For Members 2 at 60 Report as 57 0 6 this will post directly to DB e Department Chair e Yearbook editor PR Screen Pay Line Sample Rate Ret Base i D Rate Units RT S End Ex Gross Pay Type St Ded SP EP Ret Base AC P C WSC SCT Mame Pay Schd HEDAY 5 B Start User Annual Contract FTD Paid 0 00 1 14 H 77 r 0 00 00 938 51 IMPORTANT When a member s CC6 lines total exceeds 15 000 00 the system will flag with edit code MO B109 These lines will need to be a
28. A COUNTY OFFICE OF EDUCATION 4 Y Payroll Retirement 2014 District Business and Advisory Services District Business and Advisory Services DBAS provides a full range of business services to all school districts and related educational entities in the county DBAS provide services in the areas of payroll finance attendance accounting record retention legislation training and the data processing systems associated with those areas SERVICES Advisory Services e Calculates revenue using Local Control Funding Formula LCFF e Maintains district cash balances e Maintains district property tax revenues e Reports on deferred maintenance and advise districts on accounting and financial reporting e Acts as a business manager for small service districts less than 900 ADA e Revievvs district budgets interim reports and audits Attendance Regulation e DBAS publishes school district calendars e Advises and trains districts on attendance rules e Collects and recommends certification of monthly attendance reports Business Services e Distributes district apportionments e Reconciles bank and county controller accounts e Maintains master chart of accounts e Provides business training and workshops on District best practices Payroll Audit e Processes wage garnishments e Monitors retirement reporting wage and tax reporting e Disseminates information on payroll regulations e Audits W2 reporting SANTA CLARA COUNT
29. Add formula to Column K Service Credit Earnings Pay Rate 21 5 Service Credit Full Time Equivalent FTE 1 000 Year Service Credit 10 Month Contract 1 000 year 1720 hours 1 000 year 215 Days 1 000 year Reference Government Code Section 20962 6 Turn OFF Filter all Rows amp Columns must have a value gt Delete Column L Diff gt Select entire worksheet gt Pivot Table will detect Overtime Earnings which equals Excessive Service Credit If 1 position is 100 FTE equal 1 00 Service Credit all other earnings are over 1 00 are considered overtime therefore not reportable to PERS If multiple Part time and Hourly positions equal 1 0698 Service Credit it s OK all other earnings over 1 0698 are considered overtime therefore not reportable to PERS 4 93 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Click on Insert Tab select PivotTable and then click OK Home Insert ea P Illustrations w gwrw Fe i LAST ACEVES AGUILAR ALEGRIA ALLEN ALLEN 107 AGUILAR 94 SANTA CLARA COUNTY c M i Rowlabels A 0 875000686 5 GACEVES 0 875000686 6 107 0 875000686 7 8 GALEGRIA 1 g 107 1 10 ss 0 87500056 11 GALLEN 0 87500056 15 107 1 16 blank 17 blank 18 blank 19 Grand Total 3 750001247 Page Layout Column Bar i E 9 YR Data My Line gt d r eBpie fr Formulas Review
30. CATION Payroll Retirement 2014 Third Party Sick Pay What Is Third Party Sick Pay Sick pay generally means any amount paid under a plan because of an employees temporary absence from work due to injury sickness or disability These payments include both short and long term benefits However only the first 6 months of the benefits are taxable What is NOT Considered Third Party Sick Pay e Disability retirement payments e Worker s Compensation Sick pay which is made after the first six calendar months following the last calendar month in which the employee performed services for the employer This Third Party Sick benefit is not subject to FICA and Medicare e Payments in the nature of worker s compensation Public Employees e Medical expense payment e Payments unrelated to absence from work Reference IRS 2014 Publication 15 A for detail examples of Third party payments that are not sick pay by the Internal Revenue Service Who is responsible to Report Payment Third Party as an Employer s Agent The third party that makes payments of sick pay as your agent is not considered the employer and generally has no responsibility for employment taxes This responsibility remains with the employer These payments should be paid directly to the employer and the employee should be paid through the employer s payroll system Liability payments for employee and employer taxes are the responsibility of the employer e g if a third pa
31. ETRO When an employees Ret Base Pay Rate changes due to e An approved and ratified collective bargaining agreement between School District Boards and Collective Bargaining Units e Achange in Step and Column Example A 10 month employee is receiving a 596 pay increase in January 2014 that retro s from September 2013 to December 2013 New Rate Old Rate 5 730 00 5 491 25 RET Amount X of Months RET Amount to be issued 238 75 X 4 months 955 00 Retro Amount AC P C code 08 1 5 with the NEW Ret Base Pay Rate Important Date should always cover the pay period for which the retro is being issued Please keep in mind your late change term contract and add date accordingly Make sure the Pay Schedule corresponds to contracted position i e E10B07 for 10 month contract D Units Ex Gross Pay Type St Ded SP EP Het Base M P C RT 3 E 355 100 0 00 0 00 TESP 3 730 00 08 1 5 Adjustment gt E 0 00 0 00 0 00 D DD 08 NIN Name Pay Schd HEDAY 5 B Start End User Annual Contract FTD Paid 0 00 1 09 01 2013 12 91 2013 n on no 1 250 00 Pay Rate NEW OLD EARNINGS FTE RETRO Service Period 5 730 00 5 491 25 5 491 25 100 238 75 SEPT 100 5 730 00 5 491 25 5 491 25 238 15 OCT 5 730 00 5 491 25 5 491 25 100 238 75 NOV 5 730 00 5 491 25 5 491 25 100 238 75 DEC Total Retro Amount 955 00 SANTA CLARA COUNTY OFFICE OF EDUCATION 81 Y Payroll Retirement 2014 Common Retro Error Reporting retro pay lines for PE
32. Full Time Equivalent FTE Ed Code 22138 6 22503 22504 When to Annualize Ret Base Pay Rate e STRS Members working in substitute daily or hourly positions e STRS Members working in part time daily or hourly positions e STRS Members working in adult education hourly positions Converting Daily Rate to Annual Daily of Annual Pay Pay Rate X Base Days Pay Rate Code 125 00 X 185 23 125 00 0 This formula applies to AC P C codes e 54 0 1 Subs e 55 0 1 Part Time or Adult ED e 58 0 1 Community College Please use the number of days or hours that pertain to your district and the employee s assignment Please use the appropriate Pay Type that best applies to the rate and assignment PR Screen Pay Line Sample Ret Base is annualized M Adj HrRt Base Pay 0 00 0 00 125 00 Job Code 110101 gt E 8 SUBSTITUTE TEACHER ri Bonus 10 EIE JE SST P r D Rate Units RT 5 Ex Gross Pay Lype St Ded SP EP Ret Base AC P C 4 51 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Converting Hourly Rate to Annual Hourly of of Annual Pay Pay Rate X Base Hours X Base Days Pay Rate Code 20 00 X 7 X 185 25 900 00 0 This formula applies to AC P C Codes e 54 0 1 Subs e 55 0 1 Part Time or Adult ED e 58 0 1 Community College Please use the number of days or hours that pertain to your district and the employee s assignment Please use the appropriate Pay Type that corresponds t
33. N GYR 87 Glossary of School Business Tel fils scscousccosescavedsersvadesareccevecnvcstssaucodeinaiweseinhteseniaetesucnnnecndesnovnandeoasasundoesescdasansedevsansssdusaiereeuiates 95 Resources District Business amp Advisory Services aaa nana nana aa nnna eee ene e einer LLYR nennen nennen nnns nnns nass sns esas resa ase sane ates senes 99 SANTA CLARA COUNTY OFFICE OF EDUCATION 3 9 Y Payroll Retirement 2014 Introduction The Santa Clara County Office of Education County Office serves as a coordinating and regional service agency for local K 12 and community college school districts within the County of Santa Clara An important function of the County Office is to provide resources and best practices in the area of school district business including payroll and retirement reporting Santa Clara County contains 31 school districts grades K 12 The SCCOE serves students through special schools alternative schools Head Start and State Preschool programs migrant education and Regional Occupational Programs The Office also provides curriculum support staff development and technology training programs directly to teachers and staff in schools countywide We created this document as a resource for district payroll personnel and retirement staff and hope that you find it valuable We invite you to offer comments and suggestions as to how we may better serve the Districts in the future DISTRICT BOUNDARY MAP SANTA CLAR
34. OFFICE OF EDUCATION Payroll Retirement 2014 STRS AC P C Codes for W4 and PR screens AC Assignment Code e 36 Reduced Workload Program Board amp STRS Approval Required RVVP e 44 Substitute Year Round School ONLY e 45 Part Time Hourly Daily Rate or Adult Ed Year Round School ONLY e 46 Sabbatical Year Round School ONLY e 47 Full or Part Time Contract Year Round School ONLY e 54 Substitute e 55 Part Time Hourly Daily or Adult Ed e 56 Sabbatical e 57 Full or Part Time Contract e 58 Hourly Part Time Community College ONLY e 61 Retired Teacher e 62 Exchange Sojourn Teacher Must have a contract with foreign Country s COE e 71 Defined Benefit Supplemental DBS e 72 Defined Benefit Supplemental DBS for New Members under Pension Reform P Pay Code e O Annual Member or Special Compensation e 1 Twelve Month Contract e 2 Eleven Month Contract e 3 Ten Month Contract e 4 Hourly Rate Non Member or Retiree e 8 Daily Rate Non Member or Retiree C Contribution Code e O No Contributions Non Member or Retiree e 1 Current Member Contributions e 3 Arrears Prior Period EARNINGS Adjustment DOES Generate Service Credit e__5 Retro Ret Base Pay Rate Change Does NOT Generate Service Credit e 6 Special Compensation SPC Member Non member or Retiree 4 40 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS Guide to AC P C Codes for Members Mem
35. PD 22 Tax calc type R Warrant Pay code O02 Ret sys Mi Sc 05 CC OO Status M Tax annualization factor 10 238 20 Regular 33 74 Federal DDD Ceta 0 00 N T gt 838 279 TSA D DI Fe 0 00 DDD PERS TS 0 00 Fed Tax Gross State lt State Tax Gross DASDI Gross 13 MEDI Gross SDI Gross Federal Tax Advance EIC i DASHI State Tax County Tax STRE PERS L Medicare SDI OO Lay Calc Net Pay Voluntary Deductions CAR allowance l Emplr pd STRS 0 04 m P ES Employee Employer x doa e Deferred Comp Emplir pd PERS g Description Amount Amount Subjectivity USERI 00 Emplir pd MEDI 0 00 KEN TF s zorr MM nonon o oo DEN1 CENTRAL VALLEY TRUST DEN 67 19 0 00 01 DEN CENTRAL VALLEY TRUST DEN 0 00 67 19 m EYE1 CENTRAL VALLEY TRUST VISI 11 10 0 00 m a sca oo EYE CENTRAL VALLEY TRUST VISI 0 00 11 09 USERS LLL RFU 3 as DIS THE STANDARD CTA MEMBER 0 00 3 14 00 MEDI CENTRAL VALLEY TRUST INT 760 00 0 00 00 MED CENTRAL VALLEY TRUST INTE 0 00 312 50 00 LU SER2 0 00 Emplr pd FICA 0 00 USERS 0 00 RFU 1 0 00 OFFICE OF EDUCATION SANTA CLARA COUNTY 15 Y Payroll Retirement 2014 Workers Comp Adjustment Calculation The district payroll person should adjust the worker s compensation line in payroll as follow Calculation Gross Pay DEN1 EYE1 MED1 Retirement TSA Workers Comp Adjustment NML Gross Pay 3
36. PM HOHMBR MEMBER 02 01 2014 43176 Which status changes create a notification zum Active Died Disability Refund SR Retired SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 CalPERS The California Public Employees Retirement System is an agency in the California executive branch that manages pension and health benefits for more than 1 6 million California public employees retirees and their families Compensation means the compensation paid out of funds controlled by the employer in payment for the member s services performed during normal working Pay rate and special compensation must be in written schedules ordinance or similar documents that are available for public review Reference California Government Code G C sections 20630 through 20636 of Public Employees Retirement Law PERL define compensation earnable pay rate and special compensation CLASSIC Member 296 55 Contribution Rate 796 e All existing CalPERS members as of December 31 2012 e A member that has a break in service of more than six months but returns to service with the same employer e All Schools are considered same employer e Will continue to be eligible for 1 year final compensation for retirement calculation PEPRA New Member 01 01 2013 296 62 Contribution Rate 696 e A new hire who has no prior membership in any California public retirement system prior to January 1 2013 e A me
37. RS requires 8XXX Vol Ded ING Alternative Retirement ING requires 8XXX Vol Ded APP Alternative Retirement APPLE requires 8XXX Vol Ded All employees must be reported with Tax Deferred P contributions unless e District has a MOU with CalPERS that stipulates Taxable PT contributions e The MOU must apply to a class of employees cannot be for a single employee PXT PERS EPMC where X District Pays Taxable e All pay lines must be reported consistently as Taxable Do not report a combination of Taxable and Tax SANTA CLARA COUNTY Y OFFICE OF EDUCATION Deferred pay lines Payroll Retirement 2014 PERS St Ded s for W4 amp PR Screens TFSP PERS Member RS 02 or 12 T State amp Federal F Social Security amp Medicare S SDI P Taxed Deferred Non Taxable TFSPT PERS Member RS 02 or 12 T State amp Federal F Social Security amp Medicare S SDI PT Taxable Contributions TFSXX PERS Member RS 02 or12 T State amp Federal F Social Security amp Medicare S SDI XX Last 2 Characters determined by district depending on Bargaining Unit TMNN PERS Retiree RS 04 T State amp Federal M Medicare Only N No SDI N No Contributions Non Reportable Reference SSSAP Bulletin No 1 April 2012 Retired Rehired Annuitants not contributing to Social Security 4 76 SANTA CLARA COUNTY OFFICE OF EDUCATION Y TFNP PERS Member RS 02 or 12 T State amp
38. RS members that have multiple Ret Bases amp FTE s This is due to the different positions they hold my CaIPERS does not have the ability to distinguish where to allocate the two retros that need to be issued Error Resolution Step 1 The Retro for the position with the HIGHER Ret Base Pay Rate can be reported as a single RET pay line covering the entire span of the retro Units Ex Gross Pay Type St Ded SP EP Ret Base AC P C WSC ST RT 5 102 40 1 00 LZ 102 40 RET y TENP70 4 259 67 08 1 5 Adjustment gt J 0 00 0 00 0 00 RET J 0 00 08 1 5 End Name Pay Schd Start User Annual Contract FTD Paid EOMSUE gt 01 01 2014 eee 0 001 no 2 662 38 Step 2 For the Retro on the position with the LOWER Ret Base Pay Rate back out the original pay line as ARR vvith negative earnings For multiple pay periods back out each pay line individually Rate Units Ex Gross Si Ret Base AC PC WSC SCT RT S 1 421 23 1 00 iz e 1 421 23 AR TE 3 789 94 08 1 3 0 00 0 00 0 00 0 003 o8 13 Pay Schd Annual Contract FTD Paid EOMSUP gt 0 0 01 01 2014 DE 0 00 00 1 421 23 Step 3 Re Reported as ARR adding the original earnings back PLUS the retro amount using the New Ret Base For multiple pay periods re report each pay line individually D Rate Units Ex Gross Pay Type St Ded SP EP Ret Base AC PC WSC SCT RT S t mg 1 478 08 1 00 z e 1 478 08 ARR vj TENP70 gt 3 941 88 08 1 3 Ad
39. Retirement 2014 If Person not found enter Tax ID click on Mass Update REAP Single Person Account Person not found Search by ID Search by DB Exception Mass Update Search Tax ID Client ID LAUSD Number 112 23 3445 Enter Tax ID again you can add multiple employees at a time REAP Mass Update search Hide 5 Single Account Person Tax ID Add employees data from QCC MA screen select Transaction Code 11 for Mandatory Membership 81 for Permissive Election or 02 for Non Member then click on Submit to save REAP Mass Update Search Hide Z single Account Perso Tax ID 112 23 3445 Search Results Transaction Effective Date 01 01 2012 Tax ID 112 23 3445 LastNam si FrstNam _ M Gender Birth Date BB LAUSD Number Retirement Formula DB Status CB Status CB Date Reset Submit Reset All New Search SANTA CLARA COUNTY OFFICE OF EDUCATION 64 Y Payroll Retirement 2014 Inquiry and report feature e New member account established amp Change in Status e Thisreport will provide a list of employees with the most updated status at one glance rather than one by one inquiry CALSIRS Secure Employer Web Site My Account n Employer Notification Search Criteria Report Source 43 Santa Clara Co Office of Ed Report Unit Vi Notification Date F Prior Status Status 03 14 2014 07 00 45 4 PM MEMBER SR 05 31 2014 43181 03 13 2014 12 09 45 3
40. TRS covered employment the funds will be available to the employee or beneficiary whichever is applicable Disposable Wages or Net Pay The term Disposable Wages pertains to your net payroll after all Statutory Deductions have been deducted Education Code The Education Code along with additional regulations such as the California Administrative Code Titles 5 and 8 the Government Code and general statutes regulate public education in California Employee Benefits Amounts paid by the school system on behalf of employees these amounts are not included in the gross salary but are over and above They are fringe benefit payments and while not paid directly to employees they are still part of the cost of salaries and benefits Examples are group health or life insurance payments Social Security taxes contributions to employee retirement Workers Compensation payments and payments made to personnel on sabbatical leave 96 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Employer Circular E The Employers Tax Guide published by the Internal Revenue to communicate relevant tax information Employer Information Circular EIC The method of communication published by California State Teachers Retirement System Cal STRS Employer Paid Member Contributions EPMC Effective October 22 1999 California Public Retirement System CalPERS announced regulation sections 569 and 571 to include the new hire
41. Y OFFICE OF EDUCATION 5 9 Y Payroll Retirement 2014 Abbreviations Common abbreviations used throughout this document e DBAS District Business amp Advisory Services e DB Account Defined Benefit Account STRS e DBS Account Defined Benefit Supplemental STRS e ElC Employer Information Circular STRS e EPMC Employer Paid Member Contributions PERS e PERS Public Employees Retirement System e REAP Remote Employer Access Program STRS e Ret Base Pay Rate 100 FTE QCC e SCCOE Santa Clara County Office of Education e SEW Secure Employer Website STRS e SMF STRS Match File e SR Service Retirement STRS e St Ded Statutory Deductions QCC e STRS State Teachers Retirement System 6 9 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Direct Deposit Recall A Direct Deposit Recall is initiated by the district when there is an error with an employee s pay or when the employee was not entitled to any compensation e Direct Deposit Recall Request Form is e mailed to the Districts Accounting Specialist to start the process Once the form is received the process begins immediately Note The recall form cannot be submitted to the bank prior to the pay date e There isa waiting period of five 5 business days to confirm that the recall is successful e Once confirmed the Accounting Specialist will contact the district payroll staff e The warrant will be can
42. aIPERS Is an agency in the California executive branch that manages pension and health benefits for more than 1 6 million California public employees retirees and their families California State Teachers Retirement System CalsTRS Provides retirement disability and survivor benefits for California s 852 316 prekindergarten through community college educators and their families CalSTRS was established by law in 1913 and is part of the California State and Consumer Services Agency CalSTRS Match File Program This program provides the employer with a systematic method for confirming CalSTRS membership data contained in the employer s payroll record This is done each month prior to finalization of employer payroll before sending the Monthly Report of Retirement Contributions FA96 to CalSTRS Using the Match File allows employers to minimize reporting errors and the extra work that results from incorrect membership data Certificated Employees Employees whom are required by the state to hold teaching credentials including full time part time substitute or temporary teachers and most administrators Classified Employees School employees who are not required to hold teaching credentials such as secretaries custodians bus drivers and some management personnel are referred to as classified employees and are paid through a 2 object code Collective Bargaining SB 160 1975 A California law which sets out the manner and scop
43. bers Year Round School RS 01 amp St Ded TMNS CURRENT ARREARS RETRO Ret Base Pay Rate 10 Month Contract 47 3 1 47 3 3 47 3 5 Monthly 11 Month Contract 47 2 1 47 2 3 47 2 5 Monthly 12 Month Contract 47 1 1 47 1 3 47 1 5 Monthly SPC DB Classic 47 0 6 47 0 6 47 0 6 Rate Ret Base Always Substitutes 44 0 1 44 0 3 44 0 5 Annual Part Time Adult Ed 45 0 1 45 0 3 45 0 5 Annual SPC DBS Classic 71 0 6 71 0 6 71 0 6 Rate Ret Base Always SPCIDBS Nevv Member 72 0 6 72 0 6 72 0 6 Rate Ret Base Always Members Conventional School RS 01 8 St Ded TMNS CURRENT ARREARS RETRO Ret Base Pay Rate 10 Month Contract 57 3 1 57 3 3 57 3 5 Monthly 11 Month Contract 57 2 1 57 2 3 57 2 5 Monthly 12 Month Contract 57 1 1 57 1 3 57 1 5 Monthly SPC DB Classic 57 0 6 57 0 6 57 0 6 Rate Ret Base Always Substitutes 54 0 1 54 0 3 54 0 5 Annual Part Time Adult Ed 55 0 1 55 0 3 55 0 5 Annual SPC DBS Classic 71 0 6 71 0 6 71 0 6 Rate Ret Base Always SPC DBS New Member 72 0 6 72 0 6 72 0 6 Rate Ret Base Always Members on Reduced Workload Program RS 01 amp St Ded TMNSRW CURRENT ARREARS RETRO Ret Base Pay Rate 10 Month Contract 36 3 1 36 3 3 36 0 5 Monthly 11 Month Contract 36 2 1 36 2 3 36 0 5 Monthly 12 Month Contract 36 1 1 36 1 3 36 0 5 Monthly SPC DB Classic 36 0 6 36 0 6 36 0 6 Rate Ret Base Please note RWP requires Board and STRS approval Reference EIC Vol 26 Issue 3 and Vol 27 Issue 3 Employer Direct 2013 03
44. cancel the payroll warrant in QCC only At this point the money will automatically post to the district s books and the employee s payroll history will be correctly stated in QCC 19 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Example 2 The Employee is overpaid but still employed by the district Warrant No 92000001 92000002 92000001 Issue Cancel Date 01 31 14 02 04 14 02 03 14 Gross 7 420 50 5 000 00 2 420 50 7 420 50 Fed Tax 394 60 275 00 119 60 394 60 State Tax 147 10 110 00 37 10 147 10 Medicare 107 59 72 50 35 09 107 59 TSA 250 00 250 00 250 00 Retirement 593 64 400 00 193 64 593 64 Vol Ded 337 95 337 95 337 95 Vol Ded Credit Union 600 00 600 00 600 00 Vol Ded Garnishment 150 00 150 00 150 00 Net Pay 4 839 62 3 142 50 1 697 12 4 839 62 Steps to follovv 1 Calculate the check amount to be collected from the employee Net Pay Amount t TSA t Credit Union t Garnishment 1 697 12 0 00 0 00 0 00 1 697 12 2 The District vvill contact the employee and have them issue a check back to the District for the Net Pay Amount of 1 697 12 3 The district will deposit the check and submit a Warrant Cancellation Request form and DBAS will cancel the original payroll warrant in QCC only 4 The District will then reissue a warrant with the correct Net Pay Amount of 3 142 50 The reissue must include the TSA 250 00 Credit Union 600 00 and Garnishment 150
45. celled on the next Payroll Cancel Warrant Run this process is done gt One day before 10 of the Month One day before End of the Month Payroll Close OFFICE OF EDUCATION 7 9 Y SANTA CLARA COUNTY Payroll Retirement 2014 Direct Deposit Reject Reissue A Direct Deposit Reject Reissue is processed when the bank has rejected a Direct Deposit DD due to an incorrect account number or an account that is closed e It may take up to 5 business days to see any rejected items e DBAS will issue an AP Warrant for the Net Amount for any DD s that have been rejected warrant will be available the next day Comments of the cancelled vvarrant vvill be posted to the employees VVR screen in QCC and backup will be emailed to your district payroll staff e District payroll staff vvill be advised to change the banking information to a valid Direct Deposit account or request to receive live vvarrants e f changes are not made in QCC the system WILL NOT correct itself and produce a live warrant on payday the next month Ensure that corrections in QCC are made when notified of the rejection to ensure the employee will be paid in a timely manner the following pay day e Once an employee s Direct Deposit has rejected for 2 consecutive months the net amount will be returned to the District via Cash Transfer It will be the district s responsibility to reissue the net to their employee e Please be advised that for NEW Direct Deposits yo
46. ctions e Medical Dental Insurance TSA s Garnishments Credit Unions and CTA s Workers Compensation Workers Compensation is a form of insurance providing wage replacement and medical benefits to employees injured in the course of employment in exchange for mandatory relinquishment of the employee s right to sue his or her employer for the tort of negligence 98 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Resources District Business amp Advisory Services CalPERS CalPERS Website http www calpers ca gov Phone number 888 225 7377 or 888 Cal PERS Regional Office 181 Metro Drive Ste 520 San Jose CA 95110 Main Office mailing address P O Box 1982 Sacramento CA 95812 1982 CalSTRS CalSTRS Website vvvvvv calstrs com Access https sew calstrs com Login help 916 414 5450 or EmployerHelp calstrs com 4 99 SANTA CLARA COUNTY Y OFFICE OF EDUCATION
47. ctored into the member s final compensation AC P C codes for Bonuses Allowances include For Members 2 at 60 Report as 57 0 6 this will post directly to DB e Carallowance TRV e Cell Phone Allowance e Parcel Tax e Teacher In Charge e Class Size Overload K 12 e Lottery bonus distribution e Governor s Performance Award bonus paid to certificated teacher e Credential Bonus PR Screen Pay Line Sample Rate Ret Base D Rate Units Ex Gross Pay Type St Ded SP EP Ret Base AC PC WSC SCT RT 5 0 00 0 00 0 00 CRED 0 00 57 0 6 Mame Pay Schd HEDAY 5 B Start End User Annual Contract FTD Paid 00 1 EL 2 00 00 0 00 IMPORTANT When a member s CC6 lines total exceeds 15 000 00 the system will flag with edit code MO B109 These lines will need to be approved by the employer STRS will request documentation to support validity of CC6 CalSTRS is currently working on a new Employers Creditable Compensation Guide with more details on compensation scenarios and how to report SANTA CLARA COUNTY OFFICE OF EDUCATION 49 Y Payroll Retirement 2014 Creditable Compensation NOT reportable to CaISTRS For Both 2 at 60 and 2 at 62 e Compensation not paid in cash to all persons in the same class and compensation paid for service that is not creditable e Compensation that is paid in addition to salary or wages if it is not paid to all persons in the same class and in the same dollar amount or perc
48. d 7 089 60 Jan Longevity Degree Flat Amount 7175 00 7 089 60 Feb Ret Base ar 700 FTE Monthly 9 60 8 844 08 7 089 60 Mar 191 61 TERM 10 Month Adj 1 Annual Contract Amount at 10096 FTE 106 128 96 101075 AE 12 Month Adj 2 mual Con rac Jay 18 21 8 844 08 Ma j Total 8 844 08 Ae 4 Amount 8844 08 May 5 100 04 10 0 00 Authorized 6 844 08 Jun 6 85 822 66 85 822 66 T 10 00 Verification 8B Yea 4 00 d rem Be Normally F Paid This Month 10 Contract Adjustment to NML 197 67 101075 11 Amount Actually Paid on Current NML Prepared By Dio 15 752 82 Date Prepared 3 28 2014 Reference Employer Directive 2013 04 CalSTRS No Longer Performs Change of Base Calculations Upon review of Ed Code sections 22701 Computation of service to be credited 22115 Compensation earnable and 22138 5 Full time minimum standards CalSTRS does not have the authority to grant service credit for which service has not been performed not compensation paid Therefore CalSTRS has discontinued processing change of base request OFFICE OF EDUCATION SANTA CLARA COUNTY 61 Y Payroll Retirement 2014 SEW REAP User Manual https sew calstrs com Secure Employer Web Site Employer Login Enter a valid username and password Passwords are case sensitive usemame a Forgot your Password If you need assistance with your login please contact your Employer Administrator first If ie gia u call
49. d Leave of Absence e Permanent Separation e Address Change e Name Change e Position Change The permanent separation date is now part of a series of system validations Therefore the permanent separation date must be reported to My CalPERS as the day after the last day an employee works for your district e From My CalPERS home page select Person Information tab enter SSN and click on search e Select Employer district requiring separation next to Appointment Event History click on Add New e Select type of change under the Event drop down menu my CalPERS Home Profile Reporting Person Information Education Other Organizations Ul t Health Enrollment Common Tasks Required Fields Menu Ka Member Details Name CalPERS ID Gender Date of Birth Appointment Histor Payroll Information Member Elections m Appointment Event Details Appointment History Reference CalPERS Circular Letter No 200 070 1 72 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 PERS Membership Codes for W4 Screen e 02 CLASSIC Member e 12 PEPRA New Member with OASDI e 22 PEPRA New Member Non OASDI e 04 Retired e 05 Non Member or Alternative Retirement QCC W4 Screen 1120 DISTRICT BUS amp ADV SERS ADMIN NJ DISIRICI BUSINESS amp ADVISORY JS U2 CLASSIFIED SALARIED i 12 PERS NO CODE STRS CERTIFICATED RETIREMENT PERS CLASSIFIED RETIREMENT SIRS RETIRED DPO SUI
50. days worked for an employee by fiscal year This report will assist with the identification of a non member that is close or has reached the 1 000 hours for mandatory qualification 5 EHE Human Resources Payr oll Employee Accumulator List RCA640 v Employee Maintenance E Retirement Data information Fa Absence Tracking 5 Ot ZEE Employee Accumulator List m Accumulator List be oe CA Retirement K I u Employee Substitute Data List Report Title Sort By 1 District Mame Optional Selection Criteria Blank for all Criteria Daye m Sey ee Retirement System 05 for Non Member District all districts E Retirement Sy io mm Retirement Account Codes 00 T Retirement Account Codes Ere Codes Pay Codes 02 amp 12 for Classified It is the employer s responsibility to determine the eligibility of their employees to participate in CalPERS If an employer fails to enroll an eligible employee into CalPERS within 90 days of qualifying the employer is required to pay all arrears cost for member contributions and administrative costs of 500 00 per member The employer cannot pass on these costs assessed to the employee due to untimely enrollment Reference Government Code 20283 SANTA CLARA COUNTY OFFICE OF EDUCATION 68 Po Y Payroll Retirement 2014 Procedure e Verify PERS membership status at https my calpers ca gov web ept public systemaccess selectLoginType
51. e W4 screen Primary RS indicates PERS member 02 in order to enter a negative pay line to back out the previously reported incorrectly 0081 TRANSPORTATION Alt check sort 0099 SUBSTITUTES 12 CLASSIFIED HOURLY DAILY TENREG 10TH 12MOS3 D5 REG THN FIT SIT MEDI PERSEET 1 Regular funding Step 2 Create a new pay line back out the original entry as ARR with negative earnings and use contribution code 3 same Ret Base and St Ded as reported on original pay line that was issued incorrectly add date range that corresponds to pay period issued Units Ex Gross Pay Type St Ded SP EP Ret Base AC P C RT 5 280 00 0 00 0 00 IFSE E 28 00 08 4 3 End User Annual Contract FTD Paid Pay Schd HRIDAY S B E 0 00 1 02 01 2004 gt 02 28 2014 0 00 OO 1 250 00 SANTA CLARA COUNTY OFFICE OF EDUCATION 85 Y Payroll Retirement 2014 Step 3 Now change W4 screen Primary RS to 04 to indicate PERS Retired Control Information 0081 TRANSPORTATION l CLASSIFIED HOURLY DAILY i 5 04 PERS RETIRED UD NO CODE TENREG 10TH 12M05 D5 REG f FIT SIT MEDI PERSEET Regular funding d m Step 4 Create new pay line and re report earnings with no PERS and no Social Security as ARR with positive earnings using AC P C code 00 0 0 Units 5 Ex Gross SP EP Ret Base AC PC Pay Schd HEDAY B Start End User Annual Contract FTD Paid 0 00 1 02 01 2014 02 28
52. e date that creditable service commenced e Log into QCC and open the W4 screen e Set up employee as a Member using the appropriate St Ded and AC P C codes please refer to that section of the binder for a list of valid codes e Set up the employees pay line in the PR screen using the same set up as the W4 screen for NML pay e f DB Status is Member at CalSTRS then the person is already in membership status and therefore no action is required 35 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 STRS Permissive Elective Membership Permissive Membership Transaction Code 81 under Pending Ret W4 Screen amp REAP Form ES 350 or Permissive Election Form as we normally refer to it An employee whom performs creditable service and is excluded from mandatory membership may elect membership at any time even if the employee has declined membership in the past Part time employees with less than 50 FTE Substitute and Adult Ed Teachers should receive this form on the date of hire Ed Codes 22515 amp 22455 5 Procedure e Verify current status at https sew calstrs com e From Home page click on REAP enter Tax ID SSN then click Search e f Electing membership and status is Person not found click on Mass Update enter Tax ID SSN then click search Add Membership using Transaction Code 81 from the drop down menu please complete all boxes with the exception of LAUSD Number Use
53. e money will automatically post to the district s books and the employee s payroll history will be correctly stated in QCC 4 21 SANTA CLARA COUNTY OFFICE OF EDUCATION Y Payroll Retirement 2014 Additional Taxes Federal and State When an employee chooses to have extra Federal and State taxes taken out of their NML gross pay districts must use the PD screen for this process e Vol Ded 8700 for Federal Taxes e Vol Ded 8600 for State Taxes PD Screen Sample Excess Federal and State Taxes n j Edit Ded aje Add Ded Copy Ded E Copy Selected lt Delete Ded S Reset Ded D Delete All 2 Reset All Hold All Ded In DS Code Code Name Employee Employer T RL B F S vb Minimum Maximum 1 12 8700 EXCESS FEDERAL TAX D 0 00 ooj 00 2 12 8600 EXCESS STATE TAX 5000 000 oo 00 IMPORTANT DO NOT use the additional taxes field on the W 4 screen as this causes errors in payroll posting EXEMPT X M 22 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Garnishments Garnishments are generally the end result of a failure to pay As recourse agencies are able to collect money owed from employees including interest and penalties through court orders As a courtesy to the Districts DBAS processes garnishment payments to garnishing agencies for employees at Santa Clara County School Districts Currently we do not pass the fees for this service to the employees who have active
54. e of negotiations between school districts and employee organizations The law also mandates a regulatory board SANTA CLARA COUNTY OFFICE OF EDUCATION 95 Y Payroll Retirement 2014 Cost of Living Adjustment COLA Is an increase in funding for LCFF or categorical programs Current law ties COLAS to the Implicit Price Deflator for State and Local Government Purchase of Goods and Services for the United States although different amounts are appropriated in some years Deferred Pay Employees who work less than a 12 month fiscal year may elect to split their net pay over twelve months This does not affect their gross wages or their taxable income Defined Benefit Account DB CalSTRS An employer sponsored retirement plan where employee benefits are sorted out based on a formula using factors such as salary history and duration of employment Defined Benefit Supplemental Program Account DBS CalSTRS Assembly Bill 1509 Chapter 74 Statutes of 2000 established the Defined Benefit Supplement Program This is an additional benefit for active CalSTRS Defined Benefit Program members It is designed to provide a lump sum cash or monthly annuity benefit in addition to benefits from the DB program at no extra cost AB 1509 required that 1 4 of an employee s 8 percent CalSTRS contribution be allocated to a new account from January 1 2001 to December 31 2010 At retirement disability death or six months following termination of CalS
55. e original pay line you are adjusting e Delete Rows after this filter print if you need a copy e Verify that Pay Rate and Pay Code meet the criteria described on Step 5 on next page 3 Filter Column I by CC5 Retro Ret Base Pay Rate increase should have a prior period date e No current or future period dates are acceptable e No negative Retros are acceptable only if you are backing out a previously reported RET e Verify that you are reporting the NEW Pay Rate on RET e Do not combine different Pay Rates into one RET pay line e Reference page 83 amp 84 of this handout for more details e Delete Rows after this filter print if you need a copy e Verify that the Pay Rate and Pay Code meet the criteria described on Step 5 on next page 4 Filter Column I by CCO Buy Backs delete these rows 92 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 5 Filter Column I by CC 1 Current Month and then apply the following filters IMPORTANT All earnings for current month should be positive e Filter Column E by Pay Code PC1 Monthly Pay Rate gt Min 1 386 00 gt Max 25 000 00 gt Add formula to Column K Service Credit Earnings Pay Rate Service Credit e Filter Column E by PC4 Hourly Pay Rate gt Min 8 00 gt Max 86 00 Add formula to Column K Service Credit Earnings Pay Rate 172 Service Credit e Filter Column E by PC8 Daily Pay Rate gt Min 64 00 gt Max 400 00 gt
56. een Pay Line Sample Ret Base includes increase and it s at 100 FTE Units RT 5 Ex Gross SP EP Ret Base AC P C 0 00 0 00 0 00 CIEL 0 00 1 3 5 Pay Schd HEDAY 5 B Start End User Annual Contract FTD Paid 0 00 1 09 01 2013 gt 12 31 2013 gt o coll on 1 250 Calculation Sample vm Rate EARNINGS FTE RETRO Service Period 5 00 5 25 5 491 25 100 238 75 SEPT 5 730 00 5 491 25 5 491 25 238 15 5 730 00 5 491 25 5 491 25 238 75 5 730 00 5 491 25 5 491 25 RET 238 75 Total Retro Amount 955 00 53 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 QCC Retro Module QCC has the ability to create Retro Pay Lines through the Retro Module Districts need to carefully define the criteria required in order to load RET pay lines as accurately as possible The criteria should be run separately by group of employees For Example 12 month 11 month 10 month Bargaining Unit 01 01 01 Employee Type 01 01 01 Pay Code 01 01 01 Pay Type NML NML NML Pay Schedules EOMREG E11XXX E10XXX Define Bargaining Unit Group of employees receiving retro Employee Type 01 Certificated 02 Classified Pay Code 01 12 month 02 11 month 03 10 month Pay Type NML for Normal Pay Pay Schedule Deferred Pay R and Benefits B 06 off June July and 07 off July August Once the criteria has been defined run a PRT300 Retroactive Payroll Analysis Report and verify all data to ensure the d
57. efined benefit plan that provides retirement survivor and disability benefits Your Defined Benefit retirement benefit is based on a formula set by law using your age service credit and final compensation Defined Benefit Supplemental Program DBS Program is a hybrid cash balance plan for a Defined Benefit member that provides additional savings for retirement Funds come from compensation earned from service in one school year in excess of one year service credit and limited term salary increases From January 1 2001 through December 31 2010 funds came from 2596 of your monthly CalSTRS contributions 30 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 CalPERS or CalSTRS Many times employees change from one job to another and the retirement system chosen may be in question Please refer to the CalPERS CalSTRS decision tree below CalPERS CalSTRS RETIREMENT SYSTEM ELECTION IS THE EMPLOYEE GOING INTO JA CLASSIFIED POSITION Current retirement system CalPERS CalsTRS CalPERS unless elects CalSTRS within 60 days of entry inte new position CalPERS laws CalPERS laws apply apply If elects CalsTRS CalsTRS laws apply 4 7 2014 4 31 SANTA CLARA COUNTY OFFICE OF EDUCATION Y Payroll Retirement 2014 IS THE EMPLOYEE GOING INTO A CERTIFICATED POSITION Current retirement system CalPERS CalSTRS Ca
58. em provides retirement disability and survivor benefits for California s 852 316 pre kindergarten through community college educators and their families CalSTRS vvas established by lavvin 1913 and is part of the California State and Consumer Services Agency CalSTRS 296 at 60 First hired to a position to perform activities subject to coverage by a DB Program on or before December 31 2012 An existing member is also someone who may have refunded reinstated retired started as a non member or elected to have their creditable service covered by another retirement plan including Social Security Ed Code 22119 2 CalSTRS 296 at 62 First hired to a position to perform activities subject to coverage by the DB Program on or after January 1 2013 Ed Code 22119 3 Creditable Compensation means compensation paid in cash by an employer to all persons in the same class of employees for performing creditable service in that position and includes e Salary or wages paid in accordance with a publically available written contractual agreement including but not limited to a salary schedule or employment agreement e Compensation paid in addition to salary or wages provided it is paid to all persons in the same class of employees in the same dollar amount or same percentage e Compensation paid for employer approved leave e Member contributions picked up by an employer pursuant to Ed Code 22903 or 22904 Defined Benefit DB Program is a traditional d
59. entage e Compensation paid in exchange for the relinquishment of unused accumulated leave e Payments made by an employer include but not limited to for participation in a deferred compensation plan to purchase an annuity contract tax deferred retirement plan or insurance program and contributions to a plan that meets the requirements of Section 125 401 a 401 k 403 b or 457 f of Title 26 of the United States Code e Fringe Benefits expenses paid or reimbursed by an employer e Severance pay including lump sum and installment payments or money paid in excess of salary or wages to a member as compensatory damages or as a compromise settlement e Anyother payments determined to not be creditable compensation Additional exclusions for 2 at 62 e Compensation not paid each pay period in which creditable is performed for that position e Payments determined to have been made to enhance a member s contribution benefit e Cashin lieu of receiving a benefit One time or ad hoc payments e Anemployer provided allowance reimbursement or payment including but not limited to one made for housing vehicle uniform or a bonus Reference Employer Directive 2014 01 Release on March 14 2014 50 4 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Converting Hourly Daily Rates to Annual FTE Once a Non Member mandatorily qualifies or permissively elects then you must report the Ret Base Pay Rate as
60. es for Exchange Sojourn a tere ke ee mese eee setet ete tete nna n saine nennen 44 STRS Guide to AC P C Codes for Retiree s 45 4 SANTA CLARA COUNTY Y OFFICE OF EDUCATION SERS Coding Tor Various compensation TYPES sessir rearen 2 uuu akawasuauyaahaskazskuwkiykushuskaysqaskaykukhwsyayqatspayyashus 46 Creditable Compensation NOT reportable to CaISTRS r tree netet eee eee tete eee eter ene teper tete enet 50 Converting Hourly Daily Rates to Annual FTE nana nene eee e eee sere LL eee eee ee eee eee ete tete tee tete eren eee eee petet 51 O C ho go 6 SS c W EN FRY HC CE EFA HNN RWE FA FA EF RE ARFAU NF CH PO EF ss 54 Whento ous fFARREARS u uuu u u u Y OF CG E 2 MM AME Od tU IN Fn ORUM UF 56 sisse ipi u usnu ee u Dm 57 SEW REAP User Manual O AE NWN Gin 62 Dour ana repor e O u u mmm 65 CIP e PLE 66 CalPERS Membership Eligibility ffl e id 67 Mandatory Membership Eligibility Time Base nennen nnne eee teve ete tee neteve ete nnns 67 Definition of a CLASSIC Member SSD eene n hon 66 Definition of a PEPRA Member NEW e ee Eee Enna 6
61. esired outcome is met If District decides to use the Retro module they will need to contact the TSB Department and create a Service Request to set up the retro pay lines Contact DBAS to assist with criteria Running your RET pay line through this process ensures minimal errors on your Retro lines SANTA CLARA COUNTY OFFICE OF EDUCATION Y Payroll Retirement 2014 Job Title JCL Name Request Payroll Prelists PAYSLB PAYSUB Request Non Pay Benefit Prelists MH E PRT3O0O PRTSUEB L o 7 c 00 3110 Source Year 14 Position Number Range UDDDUD Include Terminated Employees Include Cancelled Warrants Include Payroll Report Selections File Selections History From Report Selections SSN Account Selections File Selections Payroll Selections Report Title Include Employee Totals Build Pay Line Files Hetro Percent 2 Page Break on Employee will use Retro Percent 1 Target Year 14 Pay Type RET Pay Schedule Stat Ded Profile for PERS Starting Payroll Number Ending Payroll Number SANTA CLARA COUNTY OFFICE OF EDUCATION 55 Y Payroll Retirement 2014 When to Issue an ARREARS When an employee is receiving an earnings adjustment previous to current month payroll e t does generate service credit and there is no change in Ret Base Pay Rate e Should always be reported with a contribution code 3 Example Processing February 2014 EOM pay
62. ew proposed regulations the updates CB586 CB Retirement Benefit will be made available again to the public for another 45 day public comment Apis Pakat period which will end in late May or June 2014 Because of the need for a SR0059 Service Retirement P Application second comment period the earliest we expect the regulations to be effective pe would be January 2015 If you have any questions you can email CaISTRS at Regulations CalSTRS com 62 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Enter Tax ID SSN then click Search REAP Single Person Account Search by ID Search by DB Exception Mass Update Search Hide Z Tax D O Clientip OLAUSD Number Reset If DB Status is Member then no action is required LAUSD Number Retirement Formula 2 at 60 Gender F Birth Date Death Date CB Status Person Account Person History Change Date TaxID Name Birth Date 11 22 2005 If DB status is Non Member or Refund click on the Update tab from the drop down menu select Transaction Code 11 for Mandatory Member and for Permissive Election select Transaction Code 81 and enter Effective Date LAUSD Number Retirement Formula 29 at 60 Gender M Birth Date Death Date Coverage B CB Status CB Date Person Account Person History Change Date TaxID Name Birth Date 05 26 2013 63 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll
63. ict number will appear e Payroll Selection Tab Select the Payroll Name Pay Date amp Period End e Report Selection Tab Select RCA320 PERS Pre list Data File Leave Totals Only unchecked e Optional Selection Tab Enter Service Period MMYY and Arrears MMYY Example EOM Payroll Pre list for February 2014 Y Service Period 0214 Arrears 0114 Example TENTH Payroll Pre list for April 2014 Y Service Period 0314 Arrears 0314 e Click Submit to launch the job 4 87 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Paurall Reports zJ Request Retro Pay Analysis Report Request Payroll Report Cycle Repo Select Payroll Name Pay Date amp Period End District Selection Payroll Selection Request Payroll Pre list Reporting Options Year 14 Payroll Name EOM Pay Date 03 20 2014 Period End 03 31 2014 E List Payrolla SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Select RCA320 PERS Prelist Data File leave Totals Only unchecked District Selection Payroll Selection Report Selection Optional Selection Reporting Options PERS PRE PAYROLL AUDIT none 1 9 mask UR ExtRef Num Totals Copies Only Nepofs PAY510 Payroll Preis PAY240 Payroll Fund Transfer PAY250 Alpha Payroll Register PAY260 Payroll Eamings Register PAY270 Labor Distribution PAY290 Emps Paid First Time PAY320 Benefi
64. ion Election Right and Action CalPERS CalSTRS Decision Tree Publication Join CalSTRS Join CalPERS From https sew calstrs com From Home Page click on Reference Items Publications click on Search and Open to download Ed Codes 22508 22509 45134 88033 Please fax a copy of this form to STRS 916 414 5476 Keep a copy for your record IMPORTANT If a STRS Member takes a classified position that DOES NOT meet the criteria for mandatory membership then this option DOES NOT apply Non Member Classified earnings are NOT reportable i e AC P C 00 0 0 If a PERS Member takes a certificated position that DOES NOT meet the criteria for mandatory membership then this option DOES NOT apply Non Member Certificated earnings ARE reported to STRS See section of AC P C codes for STRS Non Members However the employee DOES have the option to elect membership via Permissive Election form ES350 for this certificated position 33 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS Mandatory Membership Qualification Mandatory Membership Transaction Code 11 Under Pending Ret W4 Screen amp REAP The following are circumstances in which an employee qualifies for mandatory membership e FTE 10095 Account Code 57 Membership Date is the first day of employment Ed Code 22501 e FTE 50 K 12 Account Code 57 Membership Date is the following day of the pay period upon completing 50 of the contract Ed Code 2250
65. issue the net warrant back to the District via cash transfer TF for the stale dated warrant e The District will then issue a replacement warrant to the successor Reference Per California Probate Code section 13100 used by all COEs if 40 days have elapsed since the death of a person their successor may collect any item of property that is money due the decedent as long it is valued at less than 100 000 This can be done without any letters of administration or probate of the will SANTA CLARA COUNTY OFFICE OF EDUCATION 10 Y Payroll Retirement 2014 Deferred Pay Deferred Pay is available for employees who work 10 or 11 months in a fiscal year The employee may elect to split their net pay over 12 months this does not affect their gross wages or taxable income For normal deferred pay deduction and repayment the Pay Schedule field on the W4 screen defines when deferred pay transactions occur Pay Schedules contain 6 characters the A T character R is the one that calculates Deferred Pay TSB begins the payroll extraction process after DBAS releases payroll for production The payroll extraction must be error free in order for it to be successfully processed Often the process becomes hindered due to errors on employee pay lines and the process cannot be completed Manual intervention must be used to correct these errors so that payroll can be completed and warrants produced Common Error Negative Deferred Pay Amoun
66. justment gt 0 00 0 00 0 00 0 00 08 1 3 Name Pay Schd Start End User Annual Contract FTD Paid EOMSUE 01 01 2014 v 01 31 2014 0 00 00 1 478 08 SANTA CLARA COUNTY OFFICE OF EDUCATION 82 Y Payroll Retirement 2014 When to Issue ARREARS When there is a change in FTE paid at higher lower amount not due to change in Ret Base Pay Rate contribution code 3 is used to report corrections to prior period earnings Create a separate pay line for each arrears pay period month so that service credit can be posted properly to the member s account e g one pay line for January s arrear one pay line for February s arrear another pay line for March s arrear etc PR Screen Sample ARR to Units 5 Ex Gross Pay Type St Ded SP EP Ret Base 280 00 0 00 rm 0 00 am vj res IFSP 37 465 00 0 a 0 00 00 0 00 am D DR ig 3 Pay Schd HEDAY 5 B Start End User Annual Contract FTD Paid 0 00 01 01 2014 gt 01 31 2014 non oo EET Units RT 5 Ex Gross Pay Type St Ded SP EP Ret Base M P C 280 00 0 00 man mme IFSP 9 465 00 08 1 3 Pay Schd HEDAY 5 B Start End us Annual Contract FTD Paid 0 00 I 02 01 2004 RAIE 0 008 00 1 250 00 Units RT 5 Ex Gross Pay Type St Ded EP Ret Base 280 00 0 00 0 00 am vj res IFSP 3 465 00 ooo 0 00 0 00 0 00 Pay Sched Start End User Annual Contract 0 0 03 01 2004 lt 03 31 2014 0 00 OO Common Error For example when paying employee ea
67. l Hire Date Member Category Position Title CBU Retired Annuitant Contributing Appointment Appointment Status Enrollment Level Member Base Rate Contribution Modification Created by User Created on Appointment Profile Last Refreshed my CalPERS Person Information Screen CalPERS CalPERS Active Enrollment Eligibility Date Santa Clara County Schools Fremont Union High School District 08 15 2013 Miscellaneous CalPERS ID Employer CalPERS ID Division Work Calendar Temporary Position Is member subject to local Alternate Retirement Plan Gov Code Section 0306 Appointment ID Contributing Appointment Date Active eave Type PEPRA New lt 1 6 0 No Yes Formula Name Cost Share Employer 07 24 2013 Refunded Appointment 07 24 2013 QCC W4 Screen 1120 DISIRICT BUS amp ADV SERS ADMIN NJ 02 CLASSIFIED SALARIED 08 1 1 08 15 2013 4808924344 4606698501 Work 10 Months Paid 12 Months Mo No 08 15 2013 2 62 Formula for Miscellaneous Industrial Members 0 0 k Secondary RS 00 NO CODE Unit 000 FIT SII FICA SDI PERS EONREG EOM 12405 DS REG I Statutory ded TESP EC ar Sub Def Pay Bal 71 SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Other Employer Responsibilities for CalPERS Members Update My CalPERS of any changes to employees employment status e Unpai
68. l year e A 180 day waiting period is required to return to work for anyone that retired after 01 01 2013 e Please be advised that there is a 180 Day Waiver request form for PERS retirees contact your Accounting Specialist for a copy 4 77 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Special Compensation Categories and Types for CaIPERS Special compensation shall be limited to that which is received by a member pursuant to a labor policy or agreement to similarly situated members of a group or class of employment and is reported in addition to and separately from pay rate Reference CCR 571 a and b REPORTABLE CLASSIC PEPRA INCENTIVE PAY gt lt gt lt Longevity Pay Off Salary Schedule Pay Physical Fitness Program Value of EPMC EDUCATIONAL PAY gt gt lt gt lt gt lt gt Educational Incentive Undergraduate Graduate Doc Credit gt x lt PREMIUM PAY Temporary Upgrade Pay SPECIAL ASSIGNMENT PAY Bilingual Premium Confidential Premium gt lt gt lt Lead Worker Supervisor Premium X School Yard Premium X X Training Premium X X STATUTORY ITEMS Holiday Pay Uniform Allowance SANTA CLARA COUNTY Y OFFICE OF EDUCATION gt lt gt lt x Payroll Retirement 2014 The following earnings are NOT reportable to PERS e Overtime e Traveland cellular phone stipend e Cash in lieu of benefit e Vacation and Sick leave pay
69. lSTRS 2 at CORFF eee Nee Q Rss 30 CIE CELL UI o2 AE Sms LL CNET E 30 CalPERS or GaIBIIBS eee die e nanen d nes shte ser sa shtes s ec torin rs oses ses 31 STRS Mandatory WWiembership Qualification sss gt rre spore rs onn irn ure re pro onerare res 34 STRS Permissive ElectigetMembership PER V ern port rre p rse see roseres peer reburrer es s rsebaorerese 36 STRS Non Member o NERO mNEI 37 STRS Membership Codes for W4 Screen E csccscsssssessscnnsnsveccasurssvavsssersesanecccvarsssaeussensduanensasannspaversanassavencavarsspaversans 38 STRS St Ded s for W4 and PR Screen CWWSSW a aa aano e ERA E ERR EE OR EE ERE EYE PN VES der n na e e ss V eee t ban n 39 STRS AC P C Codes for W4 and PR screens 40 STRS Guide to AC P C Codes for Mem Ders u UL 1 a eene nnnnn enhn nnns sies as sn eee tee eee nene eee essa asse annee nens 41 SIRS Guide to AC P C Tor Community ColleBBS sicuri ceder uuu uuu itus SEXY ege Live dot DX Fb er ultus ETC GAN NE Ups Ed LI ERE hU 42 STRS Guide to AC P C Codes for Non Members a 43 STRS Guide to AC P C Cod
70. load of Job List STDLIST Load on demand Files SSTDLIST Local Print Files Session History Server Commands Ret LN SIct RIP File Date Time Jobs Beg End Lines Report Title Program Title e 5 ooi N v N 113245 04 15 2014 12 17 213375 O 0 382 PERS Simulation PERS Simulation Step 2 Click on Get Preset BROAD Les Ba o EE m 9 d 931 ES VS Preset Name e Skip Blank Lines Delimiter None Preset Desc Only list this Categor gares 90 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Step 4 Click on Excel to Open File H Z D 1 m E2 9 t 83 gt lt Ka e Report Settings Preset Mame PERS PRE PAYR LL lw Skip Blank Lines Preset Desc IPRE PAYROLL PRE LIST AUDIT Delimiter Comma Di elimi FIG H I J K L M YR MN O P PC PAY RATE EARNINGS RATE CC Q R DI5T LAST Service Credit Diff ACEVES AGUILAR ALEGRIA ALLEN ALLEN PR TenbExcel4152014124123610 Step 6 Turn Filter ON Hame 140 1 140 1 140 1 140 1 1 14 3642 1 3661 84 4085 26 3186 84 3661 84 4085 26 1771 39 1101 83 700 10 10 10 10 173 173 173 173 107 11 107 11 107 11 107 11 223 08 255 33 285 97 124 01 Insert Page Layout Formulas Data Review View Acrobat Fl Conditional Formatting BE Format as Table j Delete aei Sort amp Find amp E Cell Styles HE Format d Filter Select Styles IN Cells ng General
71. ls TRS laws apply Does member have 5 years of CalPERS service credit CalSTRS laws apply G C 20309 effec 1 1 02 Is the employee a member of CalPERS through current employment with a school employer State Department of Education or Board of Governors of the Community Colleges CalSTRS unless elects CalPERS within 60 days of entry into new position G C 20309 effec 1 1 01 If elects CalPERS Cals TRS CalPERS laws apply laws apply SANTA CLARA COUNTY OFFICE OF EDUCATION 32 Y Payroll Retirement 2014 Employers are required to notify employees of their right to elect to stay with their retirement system within 10 days of hire date Compare and know the difference of each system s default e f a CalSTRS member takes a job to perform QUALIFYING Classified service covered by CalPERS the employee has 60 days to submit Form ES 372 electing to have that service reported to CaISTRS Otherwise the service will be reported to CalPERS by default e f a CalPERS member takes a job to perform QUALIFYING Certificated service covered by CalSTRS the employee has 60 days to submit Form ES 372 electing to have that service reported to CalPERS Otherwise the service will be reported to CalSTRS by default References Employer Directives 2001 07 and 2005 01 Employer Information Circular Volume 25 Issue 11 dated August 5 2009 for a complete description of Situat
72. mber who first established CalPERS membership prior to January 1 2013 and who is rehired by different CalPERS employer after a break in service of greater that six months e All Schools are considered same employer e Requires a 3 years average for final compensation for retirement calculation Reference Government Code 7522 04 4 66 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 CalPERS Membership Eligibility Mandatory Membership Eligibility Time Base e Permanent Full time 40 hours per week e Full time for atemporary appointment of six months or longer e Part time average at least 20 hours per week for one year or longer e 20hours x 52 weeks 1040 hours or 50 FTE Reference Government Code 20305 Once a member always q member PERS Monitored Positions Irregular Time Base Full time employment that continues for longer than six months e Active membership date is on the first day of the pay period of the seventh month For temporary substitute seasonal on call emergency intermittent e Monitor for 1 000 hours in a fiscal year July 1 June 30 overtime hours are included in the 1 000 hour total Active membership date is the first day of the following pay period in which 1 000 hours were completed 4 67 SANTA CLARA COUNTY OFFICE OF EDUCATION Y Payroll Retirement 2014 Accumulator Limit Report RCA640 in QCC This report consolidates hours or
73. o the rate gt Prior to annualizing hourly rates for Adult Ed please verify whether the employee is working a 10 11 or 12 month assignment position and then annualize accordingly Please use the appropriate Pay Type that best applies to the rate and assignment PR Screen Pay Line Sample Ret Base is annualized Job Code 160988 r ADULT ED TEACHER 1760 HOURS YR D Rate Units RT 5 Ex Gross St Ded SP EP Ret Base AC PC E 34 40 0 00 0 00 NML am gt ms 60 544 00 55 0 1 M 0 00 0 00 0 00 NML rr 0 008 nnr gal SANTA CLARA COUNTY OFFICE OF EDUCATION 52 Y Payroll Retirement 2014 When to Issue a RETRO When an employees Ret Base Pay Rate changes due to e Anapproved and ratified collective bargaining agreement between School District Boards and Collective Bargaining Units e A change in Step and Column Example A 10 month employee is receiving a 596 pay increase in January 2014 that Retro s from September 2013 to December 2013 New Rate Old Rate RET Amount X of Months RET Amount to be issued 5 730 00 5 491 25 238 75 X 4 months 955 00 Retro Amount AC P C code 57 3 5 with the NEW Ret Base Pay Rate IMPORTANT e Date should always cover the pay period for which the retro is being issued e Please keep in mind your late change term contracts and add the date accordingly e Confirm that Pay Schedule corresponds to Pay Code e g E10BO7 with Pay Code 3 for 10 month contract PR Scr
74. ojdur3 xog ue d lusin Hg 49949 juno29e s juedioiyed aui 0 pappe eq ue Buueus posd uaym eak uejd y jo asop au ejje ponad aveb e sepnjoul uejd S X0q 99U O g Xog ees uejd Buueus Wyo yoda jepun sea xe jueuno eu uunp jou jng ssesA sed ur pejnquiuoo aefojdu3 SPUN ajnqijuos seop Je ojduje eu jng eak xe siu ut Aeuou Aue ejnqujuoo sesA xe siu ui uouu ejngu uo3 0 sjoaja pue ejnquuoo oj ajqidija si ee ojdur3 sea xe siu ui euoui Aue ejnqujuoo 0 aja jou s op jng ejnguuo9 oj ajqiBye si Kojdu syijeuaq jaajjo2 J A 10 pajsan eq jou Aew Ko duu eu ybnotyi uana euues jo srea eDe oj enp uejd eu oui buipunj JaAojdwia 104 Satjijenb ojdu 3 e jou jng junoo3e q gor Jo x LOP OH e ued q eor 10 x 0p ejdurexe Joy uejd uonnqujuoo peurjeq uejd G e jou ng 3unoo2e q gor Jo 4 Lop Woy e ued q gor 10 x LOp ejdurexe 10j uejd uonngunuoo peurjeg ed Gr e jou ng juno92e g 0g 10 Lor Woy E ueld g 0r 10 X LOp ejdurexe 1oj uejd uonnqujuoo p utj q uejd Jor g jou jng unosa q gor JO x 0 YOY e uejd q EOr 10 LOp ejdurexe 104 uejd uonnqujuoa peuijeg uejd uoisued peuonipen e ejdurexe 10 uejd jijauaq peuljag Meu uoisi2eg Xoqyoeu uejd JUBWAIIOY EL Xog Z M WHOS uejd G OFFICE OF EDUCATION SANTA CLARA COUNTY 29 Payroll Retirement 2014 CalSTRS California State Teachers Retirement Syst
75. orders The law allows for the collection of these fees DBAS receives garnishment orders modifications and withdrawals from various agencies Each agency has specific rules and regulations Nonetheless all garnishments must be processed during the first payroll after ten days of our receipt e f a withdrawal is not received before the district payroll close date then the payment must be remitted to the garnishing agency e Itis the employees responsibility to contact the garnishing agency to make payment arrangements or to dispute an order e f the district receives a garnishment release or modifications of order please forward to DBAS ImemaRewenueSenke ssi5 JI CC C CYCY CH Franchise TaxBoard ssa oO E Court Ordered Debt ssi sheriff s Department ssipg rr r r Vehicle Registration Divsion ssz1 TJ OuofStteOrer ss Bankrate 5 _ gt 5514 5517 8 5521 25 of the disposable income amp must have over 942 50 in STAT NET to withhold gt 5512 2596 of the disposable income 8 must have over 1 386 67 in STAT NET to withhold gt 5511 5513 5516 5518 amp 5519 Flat payment amount set by the Agency gt 5515 Employee Net take home is 845 83 based on a single filing status 5520 1596 of the disposable income amp must have over 942 50 in STAT NET to withhold SANTA CLARA COUNTY Y OFFICE OF EDU
76. pay line when making negative adjustments to prior period earnings e When doing negative earnings adjustment the negative amount should not exceed what was originally issued e Incorrect Date range on Retro or Arrears pay lines or leaving the date range blank e Using Retro code 5 for Arrears payment code 3 or vice versa e Using incorrect Ret Base Pay Rate on retro and combining different Pay Rates into one retro pay line e Using the earnings as the Ret Base Pay Rate on positions that are not 10096 FTE Ret Base must always be at 100 FTE e Not using the same Ret Base Pay Rate and Rate Earnings for special compensation e The Ret Base Pay Rate and Pay Code not corresponding they should always relate gt 12 Month Contract Rate PC 1 Hourly Rate PC 4 gt 11 Month Contract Rate PC 2 Annual Rate PC 0 gt 10 Month Contract Rate PC 3 Daily Rate PC8 e The Pay Type and Contribution Code not corresponding they should always relate gt ARR CC3 RET CC5 57 Y SANTA CLARA COUNTY OFFICE OF EDUCATION 2014 Payroll Retirement Common Error Retro reported to PERS instead of STRS this error ocurred because this is a classified employee that elected to remain as a STRS member Error Resolution Step 1 Back out SENA line that was reported to PERS in error using the same setup as originally reported HriDay Work Cal BU Class Link a Guns Mm i OE 6 6 RET Hr Rt Base Pay Base Ret D Mar Dave m wm am
77. plan years beginning after December 31 2012 a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of S 2 500 Additional Medicare Tax Beginning January 1 2013 an employer is required to withhold a 0 996 Additional Medicare Tax on any Federal Insurance Contributions Act FICA wages compensation it pays to an employee in excess of 200 000 in a calendar year An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of 200 000 to an employee and continue to withhold it until the end of the calendar year Additional Medicare Tax is only imposed on the employee There is no employer share of Additional Medicare Tax All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholdings if paid in excess of the 200 000 withholding threshold 26 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Group term life insurance You must include in boxes 1 3 and 5 the cost of group term life insurance that is more than the cost of S50 000 of coverage reduced by the amount the employee paid toward the insurance Use publication 15 B to determine the cost of the insurance Also show the amount in box 12 with code C For employees you must withhold social security and Medicare taxes but not federal income tax For coverage provided to former employees
78. ployee The district will be notified and asked for the appropriate account string to use for the transaction The transfer along with the backup will be emailed to the district payroll staff upon approval 18 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 Payroll Cancels and Re issues This next section will illustrate 4 scenarios requiring payroll cancels and reissues and how they should be processed to correctly state the employee s payroll history in QCC and ultimately their W 2 Example 1 The warrant was issued in error to the employee and the employee was terminated on the day of or after the issuance of the erroneous check Gross 7 420 50 7 420 50 Fed Tax 394 60 394 60 State Tax 147 10 147 10 OASDI Medicare 104 68 104 68 TSA 250 00 250 00 Retirement 593 64 593 64 Vol Ded 337 95 337 95 Vol Ded Credit Union 600 00 600 00 Vol Ded Garnishment 150 00 150 00 Net Pay 4 842 53 4 842 53 Steps to follow 1 Calculate the check amount to be collected from the employee Net Pay Amount TSA Credit Union Garnishment 4 842 53 250 00 600 00 150 00 5 842 53 2 The district must contact the employee and have them issue a check back to the district for 5 842 53 3 The district will deposit the check and authorize DBAS to process a cash transfer to reimburse the payroll revolving account 4 The district will submit a Warrant Cancellation Request form and DBAS will
79. ployer Access Program REAP CalSTRS Is a valuable tool where all employers can access CalSTRS database to help resolve membership issues 97 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 ROC P Regional Occupational Center Program is established by a school district group of districts or county offices of education The centers provide training for entry level jobs counseling and upgrading of skills for youths ages 16 18 Secure Employer VVebsite SEVV CalSTRS In May 2007 CalSTRS announced a nevv site Secure Employer VVeb Site vvhich changed the vvay employers submitted retirement files and received reports from CalsTRS Standardized Account Code Structure SACS SACS was developed to establish a uniform chart of accounts statevvide to improve data collection reporting transmission accuracy and comparability SACS also meets federal compliance guidelines and ensures that LEA s comply with generally accepted accounting principles Statutory Deductions The term Statutory Deductions pertains to payroll tax deductions that are taken from employee s gross income These taxes are deducted from the gross pay amount before any additional voluntary deductions The statutory mandatory deductions taken from your payroll check are e Federal State Income Taxes Social Security Medicare Taxes Retirement if applicable Voluntary Deductions Amounts taken from an employee s net pay after all statutory dedu
80. pointment Profile Last Refreshed Check sort 1120 DISTRICT BUS amp ADV SERS ADMIN NJ my CalPERS Person Information Screen CalPERS CalPERS Active Enrollment Eligibility Date 08 15 2013 Santa Clara County Schools CalPERS ID Employer 4808924344 Campbell Union Elementary CalPERS ID Division 6339281980 School District 08 15 2013 Miscellaneous Work Calendar Work 10 Months Paid 10 Months Temporary Position No Is member subject to local No Alternate Retirement Plan Gov Code Section No 20306 Appointment ID Yes Contributing Appointment 08 15 2013 Active Classic C 7 0 Employer 10 30 2013 Date Leave Type Formula Name 2 at 55 State School Miscellaneous and Industrial Cost Share 0 0 Refunded Appointment No 10 30 2013 QCC W4 Screen Pay code 02 CLASSIFIED SALARIED Ret code O8 1 1 Pay schedule EOMREG EOM 12M05 DS REG x DESE DPO SUI 1 Regular funding Control group LN EMPLOYEES L N x 70 SANTA CLARA COUNTY OFFICE OF EDUCATION 9 1116 DISTRICT BUSINESS amp ADVISORY J5 FIT SIT FICA SDI PERS Payroll Retirement 2014 In this example we have a PEPRA member membership date 08 15 2013 this employee is new to My CalPERS and has never been a member of any public retirement system Appointment Details Programs Program Retirement System Membership Status Position Information Employer Division Origina
81. position The authorized manager at the district must certify in writing if the employee was working in a position that did not require a credential This must include a statement that names the position the employee held the dates that the employee worked in the position and a copy of the job description DBAS will make a determination and remove the credential hold if applicable SANTA CLARA COUNTY OFFICE OF EDUCATION 14 Y Payroll Retirement 2014 Workers Compensation Employees who are injured on the job are compensated for wages missed during the time they are not able to work The district is responsible for ensuring that the employee is paid accurately Generally the district receives the checks directly from worker s compensation carrier In the event the employee erroneously receives a worker s compensation check he she must endorse the check over to the district The district payroll person is responsible for adjusting the workers compensation line in the payroll system and it is important to know that the amount of the vvorker s compensation adjustment cannot exceed the employee s taxable gross wages The first step to correct worker s compensation would be to inspect the employees Payroll History PI screen or the PD screen for payroll information needed to calculate the adjustment Payroll History Pl screen sample L E 3 Reverse mounts Date pd 01 31 2012 Per end 01 31 2012 EH Y 12 Qi 01 PLoc 0203 A
82. pproved by the employer STRS will request documentation to support validity of CC6 SANTA CLARA COUNTY OFFICE OF EDUCATION 46 Y Payroll Retirement 2014 STRS Stipends for Additional Duties WITHOUT Release Time WITHOUT Release Time is when the teacher performs duties outside of their normal work hours before or after school Additional Duties do generate service credit anything in excess of a 1 000 service credit gets automatically transferred to the DBS account at the end of the fiscal year AC P C code 55 0 1 Additional Duties include but are not limited to e Teaching an extra period e Coaching Activity e Attending Trainings e Summer school e Noon duty supervision by certificated staff e Preparing for a class or workshop e Professional Development e Science fair coordinator e Camps clinics e Music band director Non Time Based stipends are NOT based on hours or days These are lump sum payments e Pay Rate for same employer use annualized contract e Pay Rate for different employer use annualized median salary Time Based stipends are based on certain numbers of days or hours required to do an additional assignment e Pay Rate annualized contract or annualized hourly daily rate PR Screen Pay Line Sample Ret Base is annual Units Pay Type St Ded SP EP Ret Base AC P C WSC SCT n F 1 556 00 0 00 0 00 ece TMN 70 023 00 55 0 1 0 00 0 00 0 00 0 00 55 0 1 End Pay Schd Star
83. rnings earned 1 15 to 1 31 on the February 10 payroll under AC P C use contribution code 1 instead of 3 These earnings are still considered CURRENT not ARREARS SANTA CLARA COUNTY OFFICE OF EDUCATION 83 Y Payroll Retirement 2014 Scenario 1 An employee s overtime earnings were coded with PERS contributions which generated excessive service credit Overtime earnings are NOT reportable to PERS These earnings need to be backed out and re reported without contributions Step 1 Create a new pay line back out the original entry as ARR with negative earnings and use contribution code 3 same Ret Base and St Ded as reported on original pay line that was issued incorrectly add date range that corresponds to pay period issued Units RT 5 Ex Gross SP EP Ret Base 45 00 10 00 45 TN 45 00 0 0n 0 00 TEN 0 00 08 4 3 Pay Schd Cy HRDAY 5 B F Start Annual Contract FTD Paid 1 01 01 2012 gt 01 31 2012 0 00 00 Step 2 Create a new pay line and re report earnings without contributions also using ARR Units RT Ex Grass Pay Type St Ded SP EP Ret Base S 0 00 0 00 0 00 D 06 00 a End User Annual Contract FTD Paid Pay Scha Cy HRDAY 5 B F Start 1 01 01 2012 01 21 2012 0 00 00 SANTA CLARA COUNTY OFFICE OF EDUCATION 84 Y Payroll Retirement 2014 Scenario 2 PERS retiree was paid as a member in error these earnings need to be reversed Step 1 Please make sure that th
84. roll and an employee s start date is January 24 2014 Payroll was scheduled to close the same day This employee is working as an 11 month 10096 FTE with a Ret Base of 8 723 45 The Arrears amount owed to the employee for the month of January 2014 is 2 273 85 This is a late start contract adjustment AC P C code 57 2 3 Ret Base does NOT change IMPORTANT e Date should always cover the pay period for which the arrears are being issued e Please keep in mind your late change term contract and add the date accordingly e Confirm that Pay Schedule corresponds to Pay Code e g E11B07 with Pay Code 2 for 11 month contract PR Screen Pay Line Sample Ret Base should always reflect 10096 FTE Rate Units Ex Gross Pay Type St Ded SP EP Ret Base M P C RT 5 2 273 85 0 00 0 00 n 723 a5 570203 0 00 0 00 0 00 ARR mais 0 00 57 2 3 End Pay Schd HR DAY 5 B Start User Annual Contract FTD Paid E11B07 0 00 1 01 24 2014 01 31 2014 n o00 on 1 250 14 IMPORTANT California Education Code section 45048 c states that if salary payment is not made timely as required by this section the amount of the salary payment due shall be increased by the amount of interest on the unpaid amount for each day of delay Please refer to all section of Ed Code 45048 for all explanations 56 Y SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 STRS Common Errors e Not using the same Ret Base Pay Rate as the original
85. rty provides administrative services only the third party is your agent Third Party NOT as an Employer s Agent A third party that makes payments of sick pay other than as an agent of the employer If the third party is paid an insurance premium and is not reimbursed on a cost fee basis the third party is not your agent is liable for federal income tax withholding if requested by the employee and the employee part of the social security and Medicare taxes The third party is also liable for the employer s part of Social Security Medicare FUTA and preparing the quarterly tax returns and the reporting of W2 24 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 Reference Section 931 5 of the California Unemployment Insurance Code CUIC provides that third party sick payments are wages for the purpose of reporting Unemployment Insurance Ul and Employment Training Tax ETT These payments are also reportable as Personal Income Tax PIT wages which are wages subject to California personal income tax Even though PIT withholding on these wages is not mandatory the wages are considered taxable income to the recipient and must be reported on the recipient s California income tax return Without exception payments for third party sick pay are not subject to State Disability Insurance SDI IMPORTANT e Districts must ensure that third party vendors that are making payments directly to the employees are
86. s Reference California Education Code section 45034 The County Office of Education shall withhold all payroll warrants for certificated employees who provide services in a Certificated Position without possessing valid documents with the following stipulations e Teachers who are eligible to renew Clear may file the CL 224 Approval of Services Rendered without a Valid Credential form with the Credentials Unit of the Santa Clara County Office of Education The Commission on Teacher Credential makes the decision to approve or disapprove these forms at its regularly scheduled Commission Meeting This process can take up to several months to complete Please be reminded that the payroll warrants shall be withheld until approval is received e Please be aware that there is no process to approve the services rendered by those persons whom are not eligible to renew a Clear Credential It is the Districts responsibility to verify that all Certificated employees have valid Certification prior to rendering services The SCCOE Credentials Department sends DBAS a list that includes employees that have either revoked or expired credentials the day after payroll closes for the districts The Accounting Specialists are required to inactivate the employee s certificated pay lines and notify district s payroll staff once the report is received It is not legal to change the employee to a classified account string if they were working in a certificated
87. suonnqujuo JeAojdui s uondo x201s MojnjejsuOU Jo SI319x WO aulo3u 88 Aed jequio2 ajqexejuoN ashojdula oj Ajialip pred yyl sjuawasunquias esuadxa bunouu ajqepnjoxj quo seafojduua i uuoj xe eIe2IpeJN JEUONIPPY jou jng 000 0G 1340 SQUEINSUT ap uue dnoJ jo 1509 ajqexe UO XE slesipejy papajjosun uo sesfojduua 19u10j 000 06 J A0 uBInSUI ap uLie dnoJ jo 1802 ajqexej UO XE V HH 10 junaes jenos papajjoun asuadxa ssauisng asfojdiua pajenuesqne 1 sjuawAed ajnyoesed uapjob ssaoxa uo xg asioxe 9407 sapog Z X0g 988 Fed yals ajqexeiuonN uejd uoneziuebjo jduiexe xe a e1 0 Lo6 uonoes e ol sje jap emper uejd uoresueduio p u j p q Gr uorpas e oj speuiejep ejaejeuou Bulpnioul suonnguyuo3 1e o duie pue sjeuajap ana dag uononpei Alejes 9 6 80P uojoes e sapun sjeiajap ener jueuisaibe uononpel rejes gjeog uonoes e sapun sjeuajap aAIJ29 J jueuebueure j 0i 71dWMIS e buipnjour uejd yueuebueue pauajap 10 use y LO UOlI088 e O siBu j p einer J A0 amp 2ugJnsul ap uuJay dnoJD jo 502 ajqexe xe awapa euonippy jou jng sdi uo xe asedipajy pajpajjooun sdi uo xe y HH 10 Ajlindes er265 p pajjosun sop09 c X08 101 SPINE o9Uuo J9 9M A W104 28 OFFICE OF EDUCATION SANTA CLARA COUNTY 2014 Payroll Retirement SjueunseAul et ui sure o enp smou6 enpeA juno22e au ji uana oN A oppaja JOU seop jng ejnqujuoo oj ajqidija si ea
88. t Please be aware that negative earnings adjustments affect deferred pay The net pay comes out as a positive number after the Statutory Deductions Voluntary Deductions and Deferred Pay is calculated In the event that a negative net pay occurs during the payroll production DBAS staff will have to change the Pay Schedule on the pay line that is causing this error DBAS will notify districts payroll staff of this change Example Change from E10RO7 Deferred Pay to E10BO7 Benefits only VVA screen sample 0210 GILROY HIGH 01 CERTIFICATED SALARIED E10R07 EOM 10MOS REPAY JUL DS REG Statutory ded JIMNS FIT SIT MEDI STRS Def Pay Bal AA CERTIFICATED 10 Current 0000 SANTA CLARA COUNTY OFFICE OF EDUCATION 11 Y Payroll Retirement 2014 DPO Value Repayment Deduction and Pay Schedule chart DPO Value RP XP XR 12 Repayment Occurs when employee receives any gross pay employee receives gross pay on a REG pay schedule employee receives gross pay on a SUP pay schedule the district authorizes ANY type of payroll whether the employee receives gross or not employee receives any gross pay employee receives gross pay on a REG pay schedule employee receives gross pay on a SUP pay schedule the district authorizes ANY type of payroll whether the employee receives gross or not SANTA CLARA COUNTY Deduction for
89. t User Annual Contract FTD Paid E10R07 00 _f f f rW_ _ o 00 oo 1 556 00 SANTA CLARA COUNTY OFFICE OF EDUCATION 47 Y Payroll Retirement 2014 STRS Stipends Please keep in mind that reporting these stipends and or bonuses incorrectly has a significant impact on the member s final compensation As a result a retired member will be overpaid in service retirement benefit from the retirement date to the date the corrections are made by the employer IMPORTANT This is one of the most common Employer Audit Findings by STRS AC P C codes for Stipends include For Members 296 at 60 Report as 71 0 6 this will post directly to DBS e Retirement Incentives e Retention Bonus e Recruitment Signing Bonus Paid after service is performed e Offthe Salary Schedule Payment e Twenty years of service e Bilingual certification PR Screen Pay Line Sample Rate Ret Base Units Ex Gross Pay Type St Ded SP EP Ret Base AC P C WSC SCT RT 5 o oo 0 00 0 00 ms J gt 0 00 7 0 6 Start End User Annual Contract FTD Paid 0 00 00 SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 STRS Bonus Relates to performance of creditable service and must be available to all in the same class of employees STRS Allowances Employee is not required to provide documentation and has total discretion over expenditure of allowance These Bonus and Allowances remain in the members DB account and are fa
90. ts Distribution PAY322 Benefits Distribution alpha PAYGDO Vol ded by Volded number PAYG10 Vol ded by Employee I PAYG2U Vol ded Summary PAY615 Gamishment Report RCASOO Retirement i List RCA310 STRS Predist F496 Fie RCA320 PERS Predist Data File iL DU P m PS T i De m 8 PW 8 EH DW ET DW PW W DN D ETE EH EH EH EH foo Enter Service Period MMYY and Arrears MMYY District Selection Payroll Selection Report Selection ba Selection T Yl eee urari L pra E r PAY510 Sort Option lect On Print Deduction Details PAY512 Sort Option Select ere IE gt EOM Payroll Prelist February 2014 PAY250 Sort on sea O Y Service Period 0214 aes v Arrears 0114 Sit Option fee eee OOO OOO LL gt TENTH Payroll Prelist April 2014 I BEEEREEHEEEESG V Service Period 0314 Comment Dates From 03 02 2012 Pj To evoz202 fal v Arrears0214 E Service Period From P tl _ vj Fel RCA320 PERS Data Fie Service Period 0212 MMYY Arrears 0112 MMYY File Click on 7 to submit job SANTA CLARA COUNTY OFFICE OF EDUCATION 89 Y Payroll Retirement 2014 From Print Manager LSPOOL Step 1 Select Job RCA320 Click on Download File m lm pg L 63 t c e DHE Z Li Load Print Manager Users Only my user Automatic
91. u should always Pre Note to validate the accuracy of the Bank Routing and Account Information e DBAS will notify district payroll staff if a pre note is unsuccessful Direct Deposit Transaction 9 22 Deposit LL Prenote to checking 3 Deposit LL gt 33 renote to savings Mo auto deposit Special no ACH deposit to CU Bank Routing and Account Information Transit ABA number SANTA CLARA COUNTY OFFICE OF EDUCATION 8 9 Y Payroll Retirement 2014 Stale Dated Warrants Warrants that are not presented for payment within a specific amount of time 180 Days are considered stale dated and will no longer be valid for redemption Effective 01 04 2011 Bank of America created a stale dated process for districts who process payroll or accounts payable through the SCCOE disbursement accounts This process states that all 180 day outstanding warrants will be automatically cancelled by the bank based on the 365 day calendar year The counting will start the next calendar day after the issue date of the warrant For example A warrant that has the issue date 07 30 2013 will reach 180 days old on 01 26 2014 It becomes stale dated and will be cancelled automatically on 01 26 2014 The report for all stale dated cancellations can only be generated on a monthly basis A cancelled stale dated warrant will not appear under the bank s inquiry search during the month DBAS contacts the Bank of America Service Center to
92. y Daily Hourly Daily Ret Base Pay Rate Monthly Monthly Monthly Rate Ret Base Always Hourly Daily Hourly Daily Districts that offer Alternative Retirement Plans for Non Members please use PAR ING or APP as your 4 thru 6 character option for St Ded These Plans require 8XXX Vol Ded 43 4 SANTA CLARA COUNTY Y OFFICE OF EDUCATION Payroll Retirement 2014 STRS Guide to AC P C Codes for Exchange Sojourn Non Members Exchange Sojourn RS 05 CURRENT ARREARS RETRO Ret Base Pay Rate 10 Month Contract 62 3 0 62 3 3 62 3 5 Monthly 11 Month Contract 62 2 0 62 2 3 62 2 5 Monthly 12 Month Contract 62 1 0 62 1 3 62 1 5 Monthly SPC 62 0 6 62 0 6 62 0 6 Rate Ret Base Always Substitute 62 4 0 62 4 3 62 4 5 Hourly Substitute 62 8 0 62 8 3 62 8 5 Daily Part Time Adult Ed 62 4 0 62 4 3 62 4 5 Hourly Part Time Adult Ed 62 8 0 62 8 3 62 8 5 Daily Reference Ed Code 22601 and CaISTRS Employer Information Circular Volume 23 Issue 13 44 SANTA CLARA COUNTY OFFICE OF EDUCATION Payroll Retirement 2014 STRS Guide to AC P C Codes for Retiree s Retired RS 03 amp St Ded TMNSR 10 Month Contract 11 Month Contract 12 Month Contract SPC Substitutes Substitutes Part Time Adult Ed Part Time Adult Ed Notification and Reporting of Post Retirement Earnings by Employer CURRENT 61 3 0 61 2 0 61 1 0 61 0 6 61 4 0 61 8 0 61 4 0 61 8 0 ARREARS 61 3 3 61 2 3 61 1 3

Payroll Retirement Handout - Santa Clara County Office of Education

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