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Payroll-Retirement Manual - Santa Clara County Office of Education

1. 68 PERS AC P C Acco nt COC CS aeos etude DEM ik r E E Ere Ei a E a EE snes asirasi aa 68 PERSA yo Rm m T 68 PERS AG P COM DUTON eo GS NT T TRE 68 PERS Guide on AC P C Codes Combination ccceeccccccssseeseccccsseseeccccseusseecceeseeeeeeessaeesecesesseuaseceesseuseeseessuugsseseesaaaass 69 Members Ret 02 amp St Ded Determined by district esseeseeeseenn eene eene nennen nennen nnne nn 69 Non Members Ret 05 amp St Ded Determined by district esee nennen nnns 69 l a ANG uele i e ETT D DD Do 70 Sr Dedeldd5chardcters IOS ausuestensenivimstsntinutumuntedituiGesiuntiu E Oed iud eumd mM EN IN ELM I Drs 70 iz PEI Momor ROU O aes C 71 TFNP PERS Member eA 71 rS uz A 5244 HS 71 Uie qune diu 71 Uude usd 0 n 71 TFNN PERS Non Member Ret 05 ssiccccuissicestnadadvaescecssacnnbsevenatassanacsadoncnibsesnabadsanacssostuntbdevenabeusanadeesabins Poo Pra ELE PEE evens 71 TYD a SpBcral CORTIBOHSOELIODIS eepninti um IUe E E brivimiuciniea epu cian dI Entscheid EUN EN OnDUMNEUENEUN M MINE 72 The following earnings are not reportable to PERS ccccccsssecccccssccecesececaesececcesecceeeeseceeeuececeunecceseugsceessunecesseneeess 72 dos e
2. 1 745 08 118 94 21 88 858 60 745 66 You workers compensation adjustment is 745 66 Example 2 Workers compensation is higher than the employee s taxable gross Same employee but this time the worker s compensation adjustment is for 1 272 56 Please note in the second example workers compensation was adjusted for 1 227 11 745 66 1 227 11 481 45 created a negative taxable gross Special Note 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 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Third Party Sick Pay Background Third party sick leave is used when an employee receives reimbursement when they are unable to work Historically districts have processed their Third Party Sick Leave with the vendor issuing payments directly to the employee These payments included deductions for the employee portion of FICA and Medicare but did not include the employer portion of these burdens The employer burdens were later processed by manual cash transfers to move the totals from the districts general ledger to the SCCOE general ledger and a manual adjustment was made to the employee s W2 totals at year end This process created a variance between payroll history contained in the payroll system QCC and the W2 totals Relevance Section 931 5 of the Ca
3. If a warrant is stale dated and the payee is deceased DBAS will issue the net warrant back to the District via cash transfer TF for the stale dated warrant 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 GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Deferred Pay Background Information The Operations department at the Santa Clara County Office of Education begins the payroll extraction process after the districts have locked their payroll for the period 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 A common error reported is when an employee has a negative Deferred Pay amount This is caused when the employee s pay schedule on the W4 Screen and Normal Payline do not match Their normal pay line should reflect that same pay schedule that is on the W4 when an em
4. PERS PRE PAYROLL AUDIT SSN Masking fo 0 none 1 9 mask L R ExtRef Num Totals Um 0 EUN eC Taa E O PAY250 Apha Payroll Register CO ona P as ee Dom D aeda E m E PAY320 Benefis Distribution El jw E WS due Um pan vassen Hw E HR XMdime CE n O pares Gere st NN O mn O RCAS00 Retirement Exception List D m RCA30 STRS Predist F496 Fie 7 Cn PEL jm E ieeonmdetivemeen S O mn E PAY228 Child Care Deductions SANTA CLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 F mo 4 ic F Distt Selection Payroll Selection Report Selection Optional Selection FOLE del e jl e d prm Atari p I i Print Deduction Details PAY250 Sort Option RCA500 Sort Option Select One Select 0 te OOO CIL ICILIETEA latte ILI enki Comment Dates From 03 02 2012 13 02 2012 RCA310 STRS F496 File Service Period mm b To M File E Areas Fm o o T RCA320 PERS Data File Service Period 0212 MMYY Arrears 0112 MMYY File PAYE15 Vol Ded Numbers From 0 3999 All To 0 9999 All Re es ee at Jave 3napsriot Snapshot Name p Overwrite SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 File View Options Help Axe amp rhRE eg User Preference
5. County Superintendent of Schools Payroll Retirement 2012 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 CalSTRS 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 Information Circular Volume 25 Issue 11 dated August 5 2009 for a complete description of Situation Election Right and Action CalPERS CalSTRS Decision Tree Publication Join CalSTRS Join CalPERS From https sew calstrs comFrom Home Page click on Reference Items Publications click on Search and Open to download Please fax a copy of this form to STRS 916 414 5476 Keep a copy for your record Please Note 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 th
6. My Links You may view the following Penalties and Interest materials in Reference Items under z Teachers Retirement Law Category Application Downloads Employer Application Penalties and Interest Retro Active Adjustment Assessment Example suite Version 2 065 Penalties and Interest Late Contribution Assessment Example Penalties and Interest Assessment Types Penalties and Interest February 2011 Draft Regulations Penalties and Interest Pre natice Hearing Materials Employer Connect The Spring 2011 Employer Connect is now available If you have any suggestions for articles for future editions of Employer Connect please send an email with your suggestion to Employerlraining CalSTRS com CalSTRS Online Training Classes CalSTRS offers interactive online training using Microsoft LveMeeting Use the register links below to sign up for any class Check your system to make sure it is ready to use Microsoft Office LiveMeeting by clicking here Intro to SEW and REAP This course will cover the following Intro to SEW SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 CALS RS Secure Employer Web Site My Account RHerrera 43 REAP Single Person Account BELLI Search by ID C Search by DB Exception Maurice Employer Notification 0 CD TaxID clientID LAUSD Number 7217 Search Reset Gender F
7. an Online with exceptions Download Report ontributi z Rpt Mem As Pay t esi POI Srvc Prel Unit Code Cd Rate Cd Earnings Rate Cd Amount Begin End Crdt Post Period FY Flag a M 55 86581 00 D 1298 72 0 0800 3 103 90 04 01 2010 04 30 2010 0 015 Pre MOD04 raro ig eiii 431 9r 1298 72 0 1296 72 0 0800 amp 103 90 04 01 2010 04 30 2010 0 000 Pre MOO4 Additional Contribution Line Details Hame Tax ID Classification Code Base Hours Remarks SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Inquiry and report feature e New member account established e Will give a list of employees of the most updated status at one glance rather than one by one inquiry CALSIRS Secure Employer Web Site My Account Help Logout Web Site Information Welcome EBENE Congratulations You have successfully logged onto the CalSTRS Secure Employer Web Site Employer Administrator List This Web site is provided for employers and CalSTRS to communicate member account information securely Many features are provided to assistin protecting and ensuring the confidential data of our members Release Notes e File Enforcement For information an the latest updates and features be sure to check the Announcements below Quick Reference Items and for more information the Release Notes
8. 1 54 0 3 54 0 5 Annual DBS 71 06 71 0 6 71 0 6 Rate Ret Base Always Part TimeFaculty 58 0 1 58 0 3 58 0 5 Annual Community College ONLY please remember to use Classification Codes and Base Hours for Part Time Faculty Members reference EICO9 1 Volume 25 Issue 8 Reporting Requirements for Community Colleges Base Hours minimum Classification Code 01 Lab Instructor 525 02 Lecturer General Instructor 525 03 Adult Education Instructor 875 04 Librarian 1050 05 Counselor 1050 For more information please reference EIC10 1 Volume 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 Year Round School Ret 05 amp St Ded TFNSR Current Arrears Retro Pay Rate Ret Base 10 Month Contract 47 3 0 47 3 3 47 3 5 Monthly 11 Month Contract 47 2 0 47 2 3 47 2 5 Monthly 12 Month Contract 47 1 0 47 1 3 47 1 5 Monthly Special Comp 47 0 6 47 0 6 47 0 6 Rate Ret Base Always Substitute 44 4 0 44 4 3 44 4 5 Hourly Substitute 44 8 0 44 8 3 44 8 5 Daily Part Time Adult Ed 45 4 0 45 4 3 45 4 5 Hourly Part Time Adult Ed 45 8 0 45 8 3 45 8 5 Daily SANTA GLABRA COUNTY Charles Weis Ph D County Superintendent of Schools GFFIGE OF EDUCATION Payroll Retirement 2012 Non Members Conventional School Ret 05 amp St Ded TFNSR Retro Pay Rate Ret Base 10 Month Contract 11 Month Contra
9. 12 The screen shot below describes the accurate processing of such compensation in QSS a Pay Lines 90 SANTA CLARA COUNTY OFF OF EDU QSS OASIS e lm File Options Navigation Window e Reset Recalculate Show Inactive x Se Ld CH ELI r EB uu lt a z3 e Switch to ChangeMode A 6267 12 12 2011 16 2a 30 22 3 ome co i Histone 22 171 c amp u 272 Nm 3 3 RLFD 4 4 CELL 5 5 CRED Placement GIE M Adj Hr Rt Base Pay Base Ret O Mor Da Yr Hr Day Work Cal BU Class Link i 0000 E 0 00 0 00 0 00 0 00 E 0 00 0 00 0 00 0000 00 Pos Code Job Code Work Loc m Bonus 1 Bonus 2 Bonus 3 Bonus 4 Bonus 5 Bonus 6 Bonus 7 Bonus 8 Bonus 9 Bonus 10 Total Pct l z zj J z o 0 00 Pay 0 00 0 00 Ret 0 00 0 00 D Rate Units RT sS Ex Gross Pay Type St Ded cL mL Ret Base AE PF c WSC 720 00 1 00 720 00 CRED ras 720 00 57 o 4 Adjustment gt 0 00 0 00 0 00 crED mms 0 00 57 0 6 Name Pay Schd Cy HR DAY S B E Start End User Annual Contract FTD Paid 1 m a 0 00 900 720 00 ap Add gt lt Delete Delete All F Acct Copy GQ Acct Copy 5 Acct Copy All Acct Paste Acct Add From Copy Fnd Resc Y Objt SO Goal Func CstcCtr Ste Mngr 0 00 Totals Yr 2012 Dist 92 Site 0 GS W 3 6 2012 2 48 26 PM Please refer to the STRS Employers Creditable Compensation Guide for a c
10. 6051 a 14 provides that the aggregate cost of all applicable employer sponsored coverage must be reported on the W 2 The cost that must be reported is the amount paid by the employer including in most cases any amounts paid by employer provided flex credits or amounts paid on either a pre tax or after tax basis by the employee including imputed after tax costs such as domestic partner costs Amounts paid on a pre tax basis by the employee through a flexible spending account FSA however do not need to be reported The IRS Notice indicates that the cost of group health coverage must be reported It provides that the costs of the following plans are not subject to reporting stand alone dental or vision coverage long term care coverage salary reduction contributions to an FSA account contributions to an HSA Archer MSA or HRA and HIPAA excepted benefits such as accident accidental death and dismemberment disability workers compensation liability insurance and automobile medical payment insurance SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 What costs must be reported The costs reported are the employer costs including flex credits granted for the covered employee plus the employer cost for any covered dependent plus any amount paid by the employee on a pre tax or an after tax basis for such coverage except for amounts paid through an
11. Birth Date 04 27 1948 Death Date Coverage B DB Status SR gt z DE Date 06 11 2010 CB Status CB Date Person Account Person History TISS K2040 For MCINTYRE CAROCYM J CA B2001 TSF LOSSIUS CAROLYN J O2 18 20041 TB8AT MCINTYRE CAROLYN J DE Account RWP Ireicator Temporary M Retirement System RVVP Effective Date AB153236 System Election Account History status Status Date Future Permissive Election Report Source Unit SR OG6rntirzo010 MEMBER 08 17 1950 CB Account CB Inchicatorz Account History Sub Accounts Person Address LR CALSIRS Secure Employer Web Site Be en ee a Hom _ REAP Single Person Account h C saec by DB Exception alis fel AP Tai Ocnentio OLAUSD Number onoono me me Chent ld given by STRS SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 d A SIRS Secure Employer Web Site My Account RHerrera 43 REAP Single Person Account Search byID Search by DB Exception Gender F Birth Date 04 21 1948 Death Date Coverage B DB Status SR DB Date 05 11 2010 CB Status CB Date DB Contribution Lines Include lines reported this year fora Finca Yer prior fiscal year Report Source Unit
12. 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 This list includes the district employee and the date that the credential became invalid The Accounting Specialists are required to inactivate the employee s certificated pay lines and notify your 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 position SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 statemen
13. E 101 A OMNI aly DECU edel M o m 101 WORS COMDE N aO MNT m 102 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools FS OS e ES 103 District Business amp Advisory ServICBS sisi Di pond dd ae RR obe Sod co pla uten VUNE o EI Ie DIU Pub HR Ee ev DS rto a RESNI TNN LE OP CUP D Ser RiNS 103 AP eccentric EEU MELLE ME E M IEEE 104 FN TD ome 104 SANTA GLARA GOUNTY OFFICE OF EDUGATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 36 school districts grades K 12 with 6 unified districts 5 high school and 20 elementary districts Other local educational agencies include 1 regional occupational centers program ROC P 2 joint powers agreements JPAs 4 community college districts and the Santa Clara County Office of Education We have created this document as a resource for district payroll personnel
14. FSA account The IRS Notice states that the COBRA premium rate less the administrative charge may be used as the basis for the costs reported The Notice also contains helpful guidance for employers that use composite or blended rates If the employer charges the same rate to all employees regardless of the scope of coverage it can report that same cost for all employees Similarly if the employer charges rates based on a coverage category i e employee employee plus one employee plus family the employer can report the same cost for each coverage category Finally the IRS Notice indicates that the cost of the coverage must be determined on a calendar year basis Therefore some COBRA rates will need to be converted to a calendar year amount for purposes of W 2 reporting If a former employee requests a W 2 before the end of a calendar year the employer does not need to include the cost of coverage on the midyear W 2 issued pursuant to such request Where reported The aggregate employer cost is reported in Box 12 using Code DD on the 2012 IRS Form W 2 no reporting required in 2011 The reporting is for information only and does not make such amounts taxable Districts on the County QCC system should report current employee information accurately SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Retirements SANTA GLARA COUNTY GFFICE OF EDUCATION
15. GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 mire aT A IS RS Secure Employer Web Site a Ww n du My Account RHerrera 43 Help Logout fioe Employer Notification Manor Fils EA AEDA VOR VEE OR UREA JUNI UAMUANUMS Se i chi tit erid Manage Reports Report Source 43 Santa Clara Co Office of Ed m Employer Notification n 0 sn rom Date fom EH Tonata aaan B itty jai Pine i m Include status changes initiated by this source Secure Message Center Reference fons Reset Search My Li Links SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools CALSIRS Secure Employer Web Site My Account HHerrera 43 Search Results ems 1 100120 Imems Page 10 Tax id Name Init Imit Source unit 395581 GARE PAULINA A STRS 66723 ROGERS JOAN STRE 66723 ROGERS JOAN ETRE 1346 BRUMMITT CHERYL L Sms 1345 CORDERO JUANTA STRA bb WAAUNEH AMY C SHS Hoga MOBHHIES CIMA J sIHS 2259 FALLNO AHIUHCO c IHS TIA DAVE CAHDLYN Vy EIL CI 1 10 of 20 Items Page 10 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement Report Source 43 Santa Clara Go Office nf Fd Report Unit romDate o2012011 To Date C Include status changes initiated by this source Hotification Date k 024 2011 03 43 17 4 PM
16. It will be the district s responsibility to recover those amounts from their employee if they were overstated The district will be notified and asked for the appropriate account string to use for the transaction The transfer and the PAY510 Cancellation Warrant report will be emailed to the district payroll staff upon approval SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 QSS and ultimately their W 2 o 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 50 420 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 Granishment 150 00 150 00 Net Pay 4 842 53 4 842 53 Steps to follow 1 Calculate check amount to be collected from the employee This includes a The Net Pay Amount TSA Credit Union Garnishment b 4 842 53 250 00 600 00 150 c Which equals 5 842 53 2 The district should then notify the employee of the amount to be remitted back to the district 3 The district w
17. character S State Disability N No State Disability 4 6 characters PERS Contributions please see chart below for options PERS STATUTORY DEDUCTION PROFILES Characters 4 6 Retirement P PERS Pickup Tax Deferred Pi PERS Taxabie PS PERS Survivor Benefits Tax Deferred PST PERS Survivor Benefits Taxable PR PERS Retired P70 PERS EMPLR Paid 7 Tax Deferred P40 PERS EMPLR 4 Tax Deferred P35 PERS EMPLR 3 5 Tax Deferred P30 PERS EMPLR 3 i ax Deferred P20 PERS EMPLR 2 Tax Deferred P10 PERS EMPLR 1 T ax Deferred P4T PERS EMPLR 4 Taxable PHT PERS EMPLR 3 5 Half Taxable P3T PERS EMPLR 3 Taxable P2T PERS EMPLR 2 Taxable P1T PERS EMPLR 1 Taxable PAR Alternative PARS Requires 8000 Vol Ded ING Alternative ING Requires 8000 Vol Ded APP Alternative Apple Requires 8000 Vol Ded N No Retirement SANTA GLABRA COUNTY Charles Weis Ph D County Superintendent of Schools GFFIGE OF EDUCATION Payroll Retirement 2012 TFSP PERS Member Ret 02 Taxes State amp Federal FICA Social Security amp Medicare State Disability PERS Tax Deferred TFNP PERS Member Ret 02 Taxes State amp Federal FICA Social Security amp Medicare No State Disability PERS Tax Deferred TFSPT PERS Member Ret 02 Taxes State amp Federal FICA Social Security amp Medicare State Disability PERS Taxable TFNP70 PERS Member Ret 02 Taxes State amp Federal FICA Soci
18. is 5 730 00 New Rate Old Rate Monthly RET Amount x Number of Months RET Amount to be issued 5 730 00 5 491 25 238 75 x 4 months 955 00 RET AC P C code 57 3 5 with the NEW Ret Base Important Date should always cover the entire month from the first calendar day of the month to the last calendar day of the month The screen shot below describes the accurate processing of such compensation in QCC aii Pay Lines 90 SANTA CLARA COUNTY OFF OF EDU QSS5 OASIS Ele Options Navigation Window E Reset Recalculate Show Inactive X he Ld H SH Es r uj a bd By Switch to 6267 12 12 2011 16 24 30 M Ady O Morr Darr HoDay Work Cal BU Class Link 7 0000 E i poo oo 000 Oo Work Loc oS eoo Bonus 4 Bonus amp Bonus 10 Bonus 1 Bonus 2 Bonus 3 Bonus 5 Bonus 7 Bonus amp Bonus 3 Units RT 5 Ex Gross Pay Type St Ded SP EP Ret Base AC PC WSC 0 00 0 00 0 00 OR 57852185 Pay Schd Cy HEDAY 5 B F Stat End User Annual Contract FTD Paid 1 09 01 2011 12 31 2011 0 00 00 qP Add gt lt Delete pes Delete All F Acct Copy Er Acct Copy E Acct Copy All Acct Paste Acct Add From Copy End Resc Y Objt 50 Goal Func CatCtr Ste Mngr FID Paid 0 00 0 00 Totals Yr 2012 Dist 92 Site 0 GS W 3 6 2012 2 56 03 PM SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 When to Issue an ARREARS Used only when an employee
19. is receiving earnings previous to current month payroll It does not generate service credit and there is no change in Ret Base Should always be reported with a contribution code 3 Example Processing February 2011 end of month payroll and an employee s start date is January 25 2011 Payroll was scheduled to close the same day This employee is working as an 11 month 100 FTE with a Ret Base of 8 723 45 The Arrears amount owed to the employee for the month of January 2011 is 2 273 85 This is a late start contract adjustment AC P C code 57 2 3 Ret Base does NOT change Important Please enter the Start amp End Dates that correspond to the adjustment The screen shot below describes the accurate processing of such compensation in QCC ul Pay Lines 9S0 SANTA CLARA COUNTY OFF OF EDU QSS OASIS Eile Options Navigation Window eE Reset Recalculate Show Inactive gt lt C Ld Us ay E r aa a By Switch to 6267 12 12 2011 16 24 30 1 1 CELL 2 2 NML 37 3 RLFD 4 4 CELL 57 35 ARR T Placement FTE MO Adj O Morr Darr Hr Day Work Cal Bu Class Link s z 0000 al l ooo 0 00 Don FRING Pos Code l wwork Loc oo00 E Bonus 2 Bonus 10 Bonus 1 Bonus 3 44 Bonus 5 Bonus amp Bonus 7 Bonus amp Bonws B8 Rate Units Ex Gross Pay Type St Ded 5P EP Ret Base AC P C wx ts RT 5 2 273 85 0 00 rz e 0 00 anr Tms 8 723 45 57 82 3 0 00 0 00 0 00 aRR is o oo ST 820803 End
20. issue date 07 30 2011 will reach 180 days old on 01 26 2012 It becomes stale dated and gets cancelled automatically on 01 26 2012 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 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 district and provide the backup to support the cash transfer created SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Deceased Warrant Processing Background Information The district has a fiduciary responsibility to ensure that the final compensation of a deceased employee is received by their beneficiary If the recipient of a payroll check perishes while the warrant is still negotiable the District needs to notify DBAS to hold and cancel payment of this warrant DBAS will transfer the net amount of the payroll warrant via cash transfer TF to the district upon cancellation at the bank The District will then issue a replacement warrant to the beneficiary to avoid any inconvenience to the family
21. under Web site Information User Manuals and Training Frequently amp sked Questions File Specifications 7 File Submission and Me M TT Penalties and Interest Remittance Schedules Announcements My Links You may view the following Penalties and Interest materials in Reference Items under Mc Teachers Retirement Law Category Application Downloads Penalties and Interest Retro Active Adjustment Assessment Example x pue pM Penalties and Interest Late Contribution Assessment Example SIR erie 06 Penalties and Interest Assessment Types Penalties and Interest February 2011 Draft Regulations Penalties and Interest Pre notice Hearing Materials Employer Connect The Spring 2011 Employer Connect is now available If you have any suggestions for articles for future editions of Employer Connect please send an email with your suggestion ta Employerlraining CalsTRS com CalSTRS Online Training Classes CalSTR5 offers interactive online training using Microsoft LiveMeeting Use the SANTA GLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Sania Clara County g Oflice of Education STRS Employer Notification Report CATSIRS Secure Employer Web Site ly Account RHerrera 43 REAP Report Source 43 Santa Clara Co Ofice of Ed Report Unit al v Employer liification 0 es From Dale i200 Toe wosan E i Secure Message Center My Links SANTA
22. 024 2011 01 07 41 7 PM 021 2011 03 02 35 3 PM 02H 1 2011 03 02 35 3 M 020 2011 02 57 14 3 PM OSOA 11 21 34 M UuznurzuT 7 11 11 15 6 M UZUWZUTl1 U3 z3 2g g PM UZUWZUTT OSS HM DEVA 10 42 15 6 AM mmidd yyyy Prior MEMBER MEMBER MEMBER MEMBER MEMBER MEMBER MEMBER MEMBER MEMBER ME PAE Payroll Retirement 2012 Santa Clara County Office od Education Which status changes create a notification Non member q gt Active Died Disability Refund SR Retired SANTA CLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 PERS PERS Membership Qualification By default a classified position should be reported to PERS if eligible If the position is not eligible Substitute and or Temporary then it is Non Reportable to PERS However if the Sub Temp is already a member of PERS the earnings from this position is reportable to PERS Note Once a member always a member Member status can be e Active Currently employed with a school district O Active enrollment is required by each school district the employee is working for e Inactive Permanent Separation e f the member took a refund of his her PERS contributions he she is no longer a member of PERS he she will need to re qualify Procedure e Verify PERS membership status at https my calpers ca gov web ept public systemaccess selectLoginType html Click on the Busin
23. 2 Ey 12 a 01 Tax calc type R Wienrant Pay code 02 Ret sys Of SC 05 Status M ax annualization factor 10 S398209 Regular 33 74 Federal 87203 NTX 38 79 TSA STRS TS ono PERS TS i f Fed Tax Gross State l 1 State Tax Gross DASDI Gross 33 74 MEDI Gross j SDI Gross Federal Tax D OD Advance EIC i OASDI 142 Survive Ben State Tax 000 County Tax i STRS 000 Misc Deducts PERS Um Medicare i SDI um Met Pay Voluntary Deductions CAR allowance 0 00 Emplir pd STRS Deferred Comp 0 00 Empir pd PERS assis iude 31 Code USER 000 Empir pd MEDI 4001 DUE CSEA DENT CENTRAL VALLEY TRUST DEN 67 19 0 00 01 2524 DEN CENTRAL VALLEY TRUST DEN d amp 7 19 01 EYE CENTRAL VALLEY TRLUST VISI i 0 00 01 Leni coe TT USER2 0 00 Emplr pd FICA USER3 0 00 RFU 1 USER E RFU 2 1 EYE CENTRAL VALLEY TRUST VISI 11 09 01 USERS 0 00 RFU 3 DIS THE STANDARD CTA MEMBER on 3 14 00 i MED1 CENTRAL VALLEY TRUST INT 760 0 00 01 MED CENTRAL VALLEY TRUST INTE i 312 50 00 SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Examples of Workers Compensation Corrections The district payroll person should adjust the worker s compensation line in payroll as follows Example 1 Gross payroll DEN1 EYE1 MED1 RETIREMENT TSA equals workers compensation adjustment you can take for the pay period
24. 46 STRS Coding Various Compensation TYPES ssecccssecccessecesesceceececenececenseceaeuceseuececsececeeeesaueceseneceseeceseneeesauecessecensness 47 STRS Stipend for Special Comp WITH Release Time iioii eios lerra ar rk veceivannceeveei ER Fe Pk ERE GR dd Ea pe sea E voL XU SEE SER p kk EPI IUS 47 STRS Stipend for Additional Duties WITHOUT Release Time eeesssseeeeeeenenenenn nennen nennen nennen 48 AC P C code 55 0 1 Additional Duties include lees eene nnn nnne nennen nensis a annee nnns 48 STRS BONUSES and AllIOW ANCES cassiaesins tds rererere eE Mun c RUE adisuq mE Rue Rsou ToU Soa uC IR ERAU PA PERS SEN ioU Reni PAM PRU SUPR M PADS UNIES 49 AC P C code 71 0 6 Bonuses and Allowances include ccccccccssssseecccccseseccceeseeseccesesseesseceessueueeceessaueaseeeeesaaeeeeeeeeas 49 AC P C code 57 0 6 Bonuses Allowances or Stipends include eeeeeeeseeeeeeenennnneen enne 50 When to Annualize a Pay Rate Ret Base Jj cess sensusssvvn utut detnE 72 denvebsa vau quE E vaven pe nanavdkd a vuPaM a deos obla S ER PdVAQU NI ta PP AMI a UI 51 OF noii ARCU TO T Rm 51 Gong E dicem m 51 Reporting Annualized DAILY Pay Tot a Member ei vie tuis dnte Rus He pH Obr Een ov HIR DrrHN OE r ES ULvb n JnteRHUR Dr n bN o e gE UV eve O duin E Qr er inb 52 Reporting Annualized HOURLY Pay for a Member ccccccssscccccceseccccesececeusececcusececseesccees
25. 69 and 571 to include the new hire 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 allows employers a new option in which up to a five year vesting period is created in which to pay or report the value of EPMC for newly hired employees Section 571 also includes a new special compensation item often SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 utilized by our 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 Wage garnishment 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 Garnishments can be taken for any type of debt but common examples of debt that result in garnishments include e child support e taxes e defaulted student loans e unpaid court fines When served on an employer garnishments are taken as part of the payroll process When processing payroll sometimes there is not enough money in the employee s net pay to satisfy all of the garnishments For example in a case with fed
26. C P C use contribution code 1 not 3 Sample Arrear in QCC ail Pay Lines 90 SANTA CLARA COUNTY OFF OF EDU QSS OASIS Ele Options Navigation Window Reset z Recalculate Show Inactive x C La el r ae a Dy Switch to FA 6267 12 12 2011 16 24 30 1 1 CELL 2 2 NML 37 3 RLFD 4 4 CELL 5 5 ARR Placement FTE M Ad O Mar Darr Hr Day Work Cal BU Class Link a E 0000 E 00 9 00 00 000 Pos Code Work Loc sene Bonus 10 Bonus 1 Bonus 2 Bonus 3 Bonus 4 Bonus 5 Bonus amp Bonus 7 Bonus amp Bonus 3 Pay Units Ex Gross Pay Type StDed SP EP Ret Base AC P C WSC RT S 1 020 00 1 00 mj 1 020 00 5 000 00 08 1 3 0 00 0 00 0 00 0 00 08 1 3 End Pay Schd Cy HRIDAY 5 B F Start User Annual Contract FTD Paid 1 01 01 2012 01 31 2012 0 00 00 ap Add gt Delete p Delete All Fe Acct Copy Fr Acct Copy ce Acct Copy All Acct Paste Acct Add From Copy Fnd Resc Y Objt 50 Goal Func CstCtr Ste Mngr i Ex Grosa FID Paid 0 00 870 0 00 0 00 Totals 0 00 Yr 2012 Dist 92 Site 0 GS W 3 7 2012 10 24 34 AM SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Scenario 1 An employee s overtime earning was coded with PERS which generated excessive service credit The earning needs to be reversed Step 1 In a new PR screen back out the original entry as arrears ARR with a negative earning and use
27. Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 CalPERS or CalSTRS Background Information 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 A CLASSIFIED POSITION Current retirement system CalPERS laws apply CalPERS unless elects CalSTRS within 6 amp 0 days of entry into new position CalPERS laws apply If elects CalsTRs CalsTRS laws apply 2 22 2012 8 SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 IS THE EMPLOYEE GOING INTO A CERTIFICATED POSITION Current retirement system CalPERS Does member have 5 wears of CalPERS service credit CalSTRS CalSTRS laws apply 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 G C 20309 effec 1 1 01 position No mum n MN If elects CalPERS CalsTRS CalPERS laws laws apply apply SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D
28. Code Name Plan Employee Employer T RL B F 5 vb Minimum Maximum Balance Limit Start Jmm geweramumwne m D om mom am di keamwoee oe cw m m ow om m 0 alas oon sareste ma ew Ow wm om EEIIIOONNOUNC ON NNNM ON ON M NN uj pewmsmcea e am va aw om om a sj umencuroamarcc axl w om ws om an jeg moo wm wl Total Employee Deductions 400 53 Total Employer Deductions 141 00 W 3 2 2012 44415 PM SANTA CLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 PERS PRE PAYROLL QSS AUDIT new Background Information In September of 2011 CalPERS launched a new system called my CalPERS decommissioned ACES With ACES we were able to force pay lines through but not with this new system all pay lines must be reported correctly if not payroll submission will be delayed and may be subject to interest and penalties We are asking that all districts to clear all errors for PERS data just as you would do for STRS prior to closing all payrolls EOM 10 WED FRI PERS does not have a system where individual district can upload their file to get except districts will make sure all PERS data are free of errors via QCC report download The purpose of this process is to catch mistakes and fix it right away to avoid having to do the adjustment pay lines This should only take about 10 15 minutes to identify th
29. I payments e Athird party who makes sick payments to an employee as an agent of the employer is not considered a third party payer The determining factor as to whether a third party is an agent of the employer is whether the third party bears any insurance risk If the third party bears no insurance risk and is reimbursed on a cost plus fee basis the third party is an agent of the employer Sick payments made by an agent of an employer are defined as wages paid by the employer Per the Publication 15 A of the Internal Revenue Service there are two scenarios for the payment of Third Party Sick Pay 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 for payment of employee and employer taxes is the responsibility of the employer Third Party Not Employer s Agent A third party that makes payments of sick pay other than as an agent of the employer 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 part of Social Security Medicare FUTA and 1099 reporting SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis P
30. Monthly Special Comp 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 Members Conventional School Ret 01 amp St Ded TMNS CURRENT ARREARS RETRO Pay RateRet Base 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 Special Comp 57 0 6 57 0 6 57 0 6 Rate Ret BaseAlways 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 DBS 71 06 71 0 6 71 0 6 Rate Ret Base Always Members on Reduced Workload Program Ret 01 amp St Ded TMNSRW CURRENT ARREARS RETRO Pay RateRet Base 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 Special Comp 36 0 6 36 0 6 36 0 6 Rate Ret Base Please note RWP requires Board and STRS approval please referenceEIC10 1 Volume 26 Issue 3 for a complete description of requirements and application SANTA GLAEA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Members Community College Ret 01 amp St Ded TMNS CURRENT ARREARS RETRO 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 Special Comp 57 0 6 57 0 6 57 0 6 Rate Ret Base Always Substitutes 54 0
31. Pay Schd Cy HRDAY S5 B F Start User Annual Contract FTD Paid 1 01 01 2012 01 31 2012 0 00 oo cis Add Delete Delete All G55 Acct Co Ga Acct Copy F Acct Copy All Acct Paste Acct Add From Copy py lj py 5 py PY Fnd Resc Y Ob jt 50 Goal Func CstCtr Ste Mngr o 00 x 0 00 Totala Yr 2012 Dist 92 Site 0 GS W 3 6 2012 3 01 29 PM Important Caveat 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 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS Common Errors COMMON ERRORS e Not using the same pay rate as the original pay line when making negative adjustments to prior period earnings ncorrect Dates on Retro or Arrears pay lines Using Retro code 5 for Arrears payment code 3 or vice versa Using incorrect Ret Base on retro or combining different pay rates into one retro line Using the earnings as the Ret Base on less than full time employees Ret Base must be at 100 FTE e Not using the same pay rate and earnings for special compensation SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Re
32. R Retirement o Classified Position that does NOT Qualify for Retirement TMNSRW STRS Member Ret 01 T State amp Federal e M Medicare N No SDI SRW STRS Contributions are based on Ret Base instead of Earnings Employer Rate is 9 713 for FY 2011 12 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 8000 Vol Ded SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS Coding Various Compensation Types STRS Stipend for Special Comp WITH Release Time Release Time is when the teacher is excused from their normal assignment to perform additional duties during normal school hours These contributions remain in the DB account and are factored into the members final compensation at the time of retirement AC P C code 57 0 6 The following screen shot illustrates the processing of Special Comp in QCC Please also refer to the section detailing valid codes for a list of appropriate codes to be used o Pay Lines QSS OASIS Ele Options Navigation Window Q Reset Recalculate Show Inactive x C lH mn EE S r Ka fi VD H Dy Switch to l 6267 12 12 2011 16 24 30 Hr Rt Base Pay je Q Mar Darr Hr iDay Work Cal BU Class Link 000 0 00 0 00 00 oo 00 X 000 Job Code Work Loc Bonus 1 Bonus 5 Bonus 7 8 Bonus 10 oa D Rate Units
33. R e e E A E E E S E E 32 ji 35 SIRS Membership Codes WA SCIBSBITonst arde onda anaE E ER Erinipie tis ivi esiuiM drin URL Copu e Falsum Meier biu tes biete eH edu beds 39 Ret Retirement System District Determines ssesevaspsc suut eso sea d pen En vb n P rFR Setia ube xS EU Sa Ras pi Pas ba RU VS FEET DOT SED RE RUE ates 39 SMF Status STRS Match File This field gets updated on a Daily Basis nenne 39 Pending Ret Pending Retirement Transaction Codes REAP eesssseeeeesseeeeneeeneen nennen nnne nnns naeh nnne nnns 39 STRS Contribution Rate for Fiscal Year 2011 2012 sssesesesessissesseeeee nennen enne enean nnne ness ssna ann nnne ness snas aan nnne essen nna 39 STRN CS 40 SRS esse M CCC OCS QT 40 AP an uis gore a E EE T T 40 SIRA CPC ONTDOEN EE E MM MM M 41 Members Year Round School Ret 01 amp St Ded TMNS eesseeesseeeeeeeneneeeeneneme nnne nnne nennen eser nsns 42 Members Conventional School Ret 01 amp St Ded TMNS esseeeessseeeeeneennnenene eene enne nnns nnns 42 SANTA GLARA GOUNTY OFFICE OF EDUGATION Charles Weis Ph D County Superintendent of Schools Members on Reduced Workload Program Ret 01 amp St Ded TMNSRW ccccccsseccccsscccesceeeec
34. RRORS 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 multiply Part Time positions e During the Retirement Audit Period DBAS will take note of which employee will need retirement corrections on their payroll record and communicate this to the district e DBAS submits the payroll file to PERS Districts will make the pay line corrections through payroll screens the next pay period to correct what had been reported to PERS This process eliminates the Cash Transfer posting to the District and corrects the employee s payroll record This process also eliminates the need for a W2 Adjustment Other Common Errors e The pay rate and pay code are not in sync e The pay type and contribution code are not in sync e No dates on RET or ARR fields e Not using the same pay rate when making a negative adjustment to prior period earnings e Using a retro code for arrears payment or vice versa e Using incorrect Ret Base on retro i e entering a retro amount as Ret Base e Using the earnings as the Ret Base on 5096 9996 employee e Notusing the same rate and Ret Base for special comp SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Retro When there is a change in Pay Rate Ret Base contribution code 5 is used to report retroactive salary adj
35. RT 3 Ex Gross Pay Type St Ded SP EP Ret Base AC PC WSC ao Ea o oo 0 00 0 00 0 00 7 0 Name Pay Schd Cy HRIDAY S B F Start End User Annual Contract FTD Paid 1 pa o F E 0 00 00 720 00 db Add X Delete pe Delete All Fe Acct Copy Fr Acct Copy ra Acct Copy All Acct Paste Acct Add From Copy Prcnt Fnd Reasc Y Objt 50 Goal Func CatCtr Ste Mngr SBI ross FID Paid 0 00 IE e uou Yr 2012 Dist 92 Site 0 GS W 3 6 2012 2 05 07 PH SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS Stipend 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 These contributions are transferred to the DBS account at the end of the fiscal year AC P C code 55 0 1 Additional Duties include e Teaching an extra period e Coaching e Attending Trainings e Summer school e Noon duty supervision e Preparing for a class or workshop e Professional Development The screen shot below describes the proper processing for such compensation within QCC Eile Options PRN MEE Here a Recalculate Show Inactive x pag lH Un WH ES m ul Eu i3 ul go gg Bo Switch to 6267 12 12 2011 16 24 30 ss Placement FTE M Adj Hr Rt Base Pay Base Ret O MoYr Da Yr Hr Day Work Cal BU Class Link S z z 0000 0 00 0 00 0 00 0 00 0 00 0 00 0 00 o000 000 0 Po
36. STRS SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 a Non Member status 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 Declining membership and status is Person not found click on Mass Update enter Tax ID SSN then click search Add Non Member using Transaction Code 02 from the drop down menu please complete all boxes with the exception of LAUSD Number Use employees info from MA screen QSS 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 QSS and open the W4 screen e Set up employee as a Non Member using the appropriate Stat 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 STRS Name DOB and Gender Change Other T
37. Santa Clara County y Office of Education A Champion for Children chools and Community Payroll Retirement Reference Guide District Business amp Advisory Services 3 14 2012 Payroll Retirement 2012 Contents T idgereiUro dro PER EO mE 7 District Bisiness and Advisor SE IWC C6 tees asacass cater aie nccsstcinacatebonsnns sences un MC MI EIE IM DN TESPMPUU M NIME EEEE NNI iiM 8 PDO gi Iz LM Io ND TE TT E Oo omm 9 Payrol and AdjUStMENTS sscessmsaeucoscsstetltua aset de tremere enemas sae Eaa IU En ME IONS S waned SUL S A aU UPSOD S RDEM CU D NIE EUM 10 Warrant PrOCESSINE M m t 10 Direct Deposit Rejects amp Recalls cionis qeske ses cncsusacacecanesyshvonntasvasasaurevienow ase daveresiansicoseswebeanccussesdelsieeieiaetsustteeaamoavienes 10 a DA CSG AIEO Om 11 Deceased Warrant Processie ces acntecs cope cee centacaaen tec seceerasdanctectecu veces deuveancorasadesariecesaeeveosiane sacs seaateesoseveesianners aR 12 TS A ANE 13 6i Aa TA oT c 14 WORE COMO qc idol hee cee TT Em 16 TINT SN Ct PA TC T O 18 Peay POI eiae AMONG ERR mmm 21 FSI ENS GUI INE TERT EE ETE Eo 28 W2 Reporting Changes for the Calendar Year Of 2012 0 0 cccccccccscccccssssccecessececseececceecceeeausccecauseceeseneceseceuecessunecetsuneceesegens 29 ROUTO INS RT E E E m 31 CAPERS OFC I T
38. Settings Load Print Manager Users Only my user Automatic load of Job List STDLIST Load on demand Print Files Spool Files STDLIST Local Print Files Session History Server Commands Job Beg End Lini Report Title Program T Y N 149904 03 02 2012 10 30 2 211737 0 0 42 PERS Prelist PERS Prelist 7 All Files Dates AY 20120302 oof 20120223 20120220 20120227 20120224 tg 20120222 E 20120217 tg 20120216 20120215 20120208 20120206 3 20120203 20120202 3 20120131 20120130 20120127 20120124 20120120 gt 2020115 of 20120117 fmm laht MN S SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 File Options bel PU sar ES e 9 1 9X Get Preset Ctrl T 8 9 oer Report Settings Preset Name W Skp Blank Lines Delimiter Comma Delimiter Preset Desc O Selection Criteria Column Output Group Lines Option 3 SANTA CLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 File Options le Xx g Al Categories Search PRE PAYROLL PRE LIST Ln Name DI Cat Description User ID Date Level 001 PERS PRE PAYROLL 92 PRE PAYROLL PRE LIST AUDIT 59272 03 06 2012 p 502 pens pre ravnout oo prepavmouprewusr aur se74 os o72012 5 Retrieve Preset for Lin
39. UE E aE Tuum dl File Options Navigation Window GB Reset ES Recalculate Show Inactive gt lt 5 bdl Cea Sa Sc UB EN Gy lt a gt SP Be switch to 5336 01 30 2012 11 34 36 Base Ret D Morr Darr Hri Day Wwiork Cal BL Class Link 3672000 ooo 000 oo 00 Job Code Wiork Loc 541110 MIGRANT ED EX HELP SUB TEACHER 2000 Bonus 1 Bonus 2 Bonus 3 Bonus 4 Bonus 5 Bonus amp Bonus 7 Bonus amp Bonus 9 Bonus 10 Pay RT S Pay Type St Ded SP EPR Ret Base AC WSC 22 00 0 00 0 00 m 38 720 00 54 Adjustment gt o oo o oo 0 00 EB ESI 0 00 54 i Name Pay Sched Cy HRYDAY End TZN Annual Contract FTD Paid Ex Gross 4 180 00 u 0 007 oo a Add Delete Delete All 3 Acct Co Acct Copy Acct Copy All E Acct Paste S Acct Add From Co Py Py py Py avyo0 3060 0 1150 1 518 00 a70 3060 0 1150 1 232 00 670 3060 0 1150 B870 3060 0 1150 Totala 3 2 2012 SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 When to Issue a RETRO When an employee s Ret Base changes it does not generate service credit It should always be reported with a contribution code 5 Example A 10 month employee is receiving a 596 pay increase in January 2012 that retro s from September 2011 to December 2011 Old Ret Base was 5 491 25 The new Ret Base
40. UNTY OFF OF EDU QSS OASIS 5 Et9 Ele Options WNavigation Window e Reset Recalculate Show Inactive x Sa Ld Wm SH 38 r m g Dey Switch to 6267 12 12 2011 16 24 30 1 1 CELL 2 2 NML 3 3 RLFD 4 4 CELL 2 5 DBS7 Placement FTE M Adj Hr Rt Base Pay O Mort Darr Hr Day Work Cal BU Class Link z 0000 E 000 000 000 oo 000 000 Job Code Work Loc Bonus 10 Bonus 1 Bonus 2 Bonus 3 Bonus 4 Bonus 5 Bonus 6 Bonus 7 Bonus 8 Bonus 9 Units Ex Gross Pay Type S5St Ded SP EP Ret Base AC P C WSC RT 5 IU WT En ZEND BE 6 00 0 00 0 00 0 00 71 0 6 End PaySchd Cy HR DAY S B F Start User Annual Contract FTD Paid 1 f JE f f fle 0 007 oo 720 00 dP Add X Delete D Delete All G5 Acct Copy Ge Acct Copy 5 Acct Copy All E Acct Paste Acct Add From Copy py i py H3 Prcnt End Reac Y Objt 50 Goal Func CstCtr Ste Mngr E Ex Gross 0 00 Totals 0 00 Yr 2012 Dist 92 Site 0 GS W 3 6 2012 2 32 26 PM SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS Bonus Allowances or Stipends These Bonus and Allowances remain in the members DB account and are factored into the member s final compensation AC P C code 57 0 6 Bonuses Allowances or Stipends include e Travel e Cell Phone e Credential Bonus e Parcel Tax e Teacher In Charge e Cash in Lieu of Benefits e Off the Salary Schedule Payment e Class Size Overload K
41. al Security amp Medicare No State Disability PERS 796 Pay by Employer TMNPR PERS Retiree Ret 04 Taxes State amp Federal Medicare No State Disability PERS Retiree TFNN PERS Non Member Ret 05 Taxes State amp Federal FICA Social Security amp Medicare No State Disability No PERS Used for Specific Circumstances Classified pay line that does NOT qualify for Retirement SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Typical Special Compensations e Out of class e Onetime off the salary schedule payment e Night shift differential e Professional growth e Lead stipend The following earnings are not reportable to PERS e Overtime e Travel and cellular phone stipend e Cash in lieu of benefit e Vacation and Sick leave pay off e Legal settlement e Retirement incentive e Earnings for PERS retiree e non member earnings e Certificated earnings unless elected PERS Importance of Dates Dates are required for ARR and RET in order for earnings to be posted to the right place Always use the first day to the last day of the month for the dates When paying a lump sum amount contribution code 6 is used to report special compensation earnings The pay rate and the earnings should always be the same SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 PERS COMMON E
42. ame PERS PRE PAYROLL Description PRE PAYROLL PRE LIST AUDIT e Open Excel e Insert row for heading o SSN A LAST B AC E PC I PAY RATE J EARNING K CC M amp R DIST Q RATE MINUS EARNING T e Click Sort then click Filter e Format columns J K and S to number separated by e Filter column E should only have 60004 60004 on retirement report is equivalent to 08 on ac p c e Filter column I Deselect all boxes Select one code at a time o Pay Code O PERS Buy Back so CC should be 4 or 14 J amp K should be all zeros DBAS o Pay Code 1 Monthly pay rate so RATE should be at least 1 386 min hour rate x 173 33 o Pay Code 4 Hourly pay rate so rate should be at 8 o Pay Code 8 Daily pay rate so rate should be at least 64 o Pay code 9 Spec Comp so rates match earnings add formula J K should equal 0 amp CC should always be 6 or 16 e Filter column M Select one code at a time e CC 0 buy back s b okay since pay code O above already indicate CC14 under column R e CC 1 current month earnings should only have the current report period under column F amp G e CC 3 arrears should only have prior service period dates not a current month not a future month e CC5 retro should only have prior service period dates not a current month not a future month e CC6 special comp can have current or arrears dates not a future date SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D Count
43. 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 5096 FTE and Substitute 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 employees info from MA screen QSS 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 Faxthis form to STRS 916 414 5476 amp keep a copy for your records do not forward to COE e Then log into QSS and open the W4 screen e Set up employee as a Member using the appropriate Stat Ded and AC P C codes please refer to that section of the binder for a list of valid codes e Set up the employee 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 please keep a copy for your records do not forward to the COE or
44. and retirement staff and hope that you will find it valuable We invite you to offer comments and suggestions as to how we might better serve the public in the years DISTRICT BOUNDARY MAP SANTA GLARA GOUNTY OFFICE OF EDUGATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 We provide services in the areas of payroll finance attendance accounting record retention legislation training and the data processing systems associated with those areas SERVICES e Advisory Services e Attendance Regulation e Financial Audit e Payroll Audit e Resources Advisory Services DBAS calculates district revenue limits distributes district apportionments maintains district property tax revenues reports on deferred maintenance and advises districts on accounting and financial reporting acts as business manager for small service districts less than 900 ADAJ reviews district budgets interim reports and audits Attendance Regulation DBAS publishes school district calendars advises and trains districts on attendance rules collects and recommends certification of monthly attendance reports Business Services DBAS maintains district cash balances collects cash receipts reconciles bank and coun
45. arles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 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 info from MA screen QSS e fstatus 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 the date that creditable service commenced e Then log into QSS and open the W4 screen e Set up an 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 employee in the PR screen using the same set up as the W4 screen for NML pay e f DB Status is Member then the person is already in membership status and therefore no action is required SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS Permissive Membership Form 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
46. at 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 SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS STRS Mandatory Membership Qualification Mandatory Membership Transaction Code 11 Under Pending Ret W4 Screen amp REAP The following are circumstances in which the employees must elect to become a member of STRS e FTE 100 Account Code 57 Membership Date is the first day of employment Ed Code 22501 e FTE 5096 K 12 Account Code 57 Membership Date is the following day of the pay period upon completing 5096 of the contract Ed Code 22502 amp 26400 e 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 amp 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 b d amp 26400 f SANTA GLARA COUNTY OFFICE OF EDUCATION Ch
47. contribution code 3 same Ret Base and St Ded as previously used and fill in the dates in the appropriate lines Ele Options Navigation Window Reset Recalculate Show Inactive C fy ES Sr yD Ly Bae 3 Be switcnto idu M Adj Base Mo HriDay WorkCal BU Class Link Bonus 9 Bonus 10 SS a i n i aa Type m SP EP Ret Base ug m Totala SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Step 2 In another new PR screen enter the correcting pay line the way it should have been also using ARR For the following scenario the pay line should not have PERS taken because overtime payments are not PERS reportable PL B IIl GUESS Hagan Woda Quee E Recalculate Show Inactive x Hasc uar Ui c Jg Be switch to J 6267 12 12 2011 16 24 30 veau Placement FTE O Morr Dafr HriDay Work Cal BU Class Link 0 00 0 00 000 0 00 W Job Code Work Loc OO Bonus 10 LG eae its RT S5 Ex Gross Pay Type St Ded 25 00 10 00 ne e 450 00 arm rem 15 00 00 0 0 es jum cx c c n 3 SCI Mame Cy HRIDAY 5 B F Stat User Annual Contract FTD Paid 01 01 2012 01 91 2012 p 00 0n di Add X Delete Dx Delete All G3 Acct Copy ig Acct Copy S Acct Copy All E Acct Paste E5 Acct Add From Copy sal Fnd Beac Y Objt 50 Goal Func CatCtr Ste M
48. creen enter the pay line with no PERS and no Social Security as arrears ARR with positive earnings and use AC P C codes 00 0 0 as PERS retirees earnings are not PERS reportable PL B IIl GUESS Hagan Woda Quee s Recalculate Show Inactive x nac BCAA Jg Be switch to J 6267 12 12 2011 16 24 30 veau Placement FTE O Morr Dafr HriDay Work Cal BU Class Link 0 00 0 00 000 0 00 Job Code Work Loc OO Bonus 10 LG E34 E 3t 333 15 28 0 00 ama on 15 78 00 0 0 EEE E eo o oo 00 oo Mame HR DAY Start End User Annual Contract FTO Paid Cy 12 01 2001 12 91 2011 0 00 00 db Add X Delete DS Delete All G5 Acct Copy Acct Copy F Acct Copy All By Acct Paste E Acct Add From Copy SANTA CLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Step 5 A refund of the Social Security is required when 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 In the PD screen set up VolDed code 8310 to refund the Social Security portions as a negative amount a I a Deductions File Options Window J 6648 02 02 2012 11 40 46 EN I fa Edit Ded Add Ded Copy Ded X Delete Ded Reset Ded D Delete All Reset All 3 Hold All Ded Ignore All Ded Clear Hold Ignore ar DS Code
49. ct 12 Month Contract Special Comp 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 57 3 5 57 2 5 57 1 5 57 0 6 54 4 5 54 8 5 55 4 5 55 8 5 Non Members Exchange Sojourn Ret 05 amp St Ded TMNSR Retro Pay Rate Ret Base 10 Month Contract 11 Month Contract 12 Month Contract Special Comp Substitute Substitute Part Time Adult Ed Part Time Adult Ed Non Members Community College Ret 05 Current 10 Month Contract 11 Month Contract 12 Month Contract Special Comp Substitutes Substitutes Part Time Faculty Part Time Faculty SANTA GLABRA COUNTY Charles Weis Ph D County Superintendent of Schools Current 62 3 0 62 2 0 62 1 0 62 0 6 62 4 0 62 8 0 62 4 0 62 8 0 57 3 0 57 2 0 57 1 0 57 0 6 54 4 0 54 8 0 58 4 0 58 8 0 Arrears 62 3 3 62 2 3 62 1 3 62 0 6 62 4 3 62 8 3 62 4 3 62 8 3 Arrears 57 3 3 57 2 3 57 1 3 57 0 6 54 4 3 54 8 3 58 4 3 58 8 3 GFFIGE OF EDUCATION 62 3 5 62 2 5 62 1 5 62 0 6 62 4 5 62 8 5 62 4 5 62 8 5 Monthly Monthly Monthly Rate Ret Base Always Hourly Daily Hourly Daily Monthly Monthly Monthly Rate Ret Base Always Hourly Daily Hourly Daily Retro Pay Rate Ret Base 57 3 5 57 2 5 57 1 5 57 0 6 54 4 5 54 8 5 58 4 5 58 8 5 Monthly Monthly Mon
50. d 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 STRS AC P C Pay Codes 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 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS AC P C Contribution Codes e O No Contributions Non Member or Retiree e 1 Current Member Contributions e 3 Arrears Prior Period EARNINGS Adjustment DOES Generate Service Credit Start End Date required for proper service credit adjustment e 5 Retro Pay Rate RET BASE Change Does NOT Generate Service Credit Start End Date required for proper change in Pay Rate e 6 Special Compensation Member Non member or Retiree SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Members Year Round School Ret 01 amp St Ded TMNS CURRENT ARREARS RETRO Pay RateRet Base 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
51. e s payroll history will be correctly stated SANTA CLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 6 DBAS will cancel the reissued warrant at the BANK only so that the new warrant can not be cashed but is still reflected in OSS The new warrant should include the TSA 250 00 Vol Ded Credit Union 600 00 and Vol ded Garnishment 150 00 amounts since SCCOE will not be able to get these three items back SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 o Example 3 The employee is paid twice i e a duplicate payment Warrant No 92000003 92000010 92000015 92000010 Issue Cancel Date 01 31 11 02 10 11 02 28 11 02 28 11 Gross 7 420 50 7 420 50 7 420 50 7 420 50 Fed Tax 394 60 394 60 394 60 394 60 State Tax 147 10 147 10 147 10 147 10 OASDI Medicare 107 59 107 59 107 59 107 59 SDI TSA 250 00 250 00 500 00 250 00 Retirement 593 64 593 64 593 64 593 64 Vol Ded 337 95 337 95 337 95 337 95 Vol Ded Credit Union 600 00 600 00 1 200 00 600 Vol Ded Garnishment 150 00 150 00 300 00 150 00 Net Pay 4 839 62 4 839 62 3 839 62 4 839 62 Steps to follow 1 Calculate the check amount to be collected from the employee a Net Pay Amount TSA Credit Union Garnishment b 4 839 62 0 00 0 00 0 00 c Which equals 4 839 62 2 The district must contact the em
52. e 1 Name PERS PRE PAYROLL Cancel SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 File Options Open in Excel Ctrl L E I EN 6B Report Settings Preset Name PERS FRE PAYROLL Iv Skip Blank Lines Delimiter Comma Delimiter Preset Dese PRE PAYROLL PRE LIST AUDIT Selection Criteria e a Cok Column AEDU ull gt l rs OC RE EG i BG oo 2 TEM JOHNSON AA 60004 212 0 9 600 00 600 00 700 60 0 107 16 42 00 22 22 2222 SMITH C 60008 2120 4 1200 31200 700 10 400 107 11 21 84 4 331333333 GRACES DD 60004 2120 1 240000 1320 00 700 10 1 3 107 11 92 40 5 A A A AA A OA A A A A A 6 55N LAST AC MY PC PAYRATE EARNINGS C DIST CC RATE EARNING T A SANTA CLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Glossary of School Business Terms Adult Education Classes for students 18 or older offered by local high schools State law requires that certain courses including citizenship andEnglish be offered at no charge Other classes may carry a fee California Public Employees Retirement System CalPERS The California Public Employees Retirement System CalPERS is an agency in the California executive branch that manages pension and health benefits for more than 1 6 million California
53. e error Please note This process only helps us clear errors that we can detect through our payroll system After the payroll file gets uploaded to PERS there may be other errors that myCalPERS will reject which QSS QCC didn t have an edit in place for SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 New Process Steps Districts will Log into QCC In the folder called Human Resources Payroll Open the folder called HR Reporting and Downloading Click on the following selections e Payroll Job Menu e Payroll Pre List Report e Request Payroll Prelist e District Selection Tab Select the District you want e Payroll Selection Tab Select the Payroll Name Pay Date Period End date that you want e Report Selection Tab Select RCA320 PERS Pre list Data File leave Totals Only unchecked e Optional Selection Tab Enter Service Period and Arrears Example pre list for February 2012 will have Service Period of 0212 MMYY and Arrears of 0112 MMY Y e Click Submit to launch the job e Close the screen SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 In Print Manager LSPOOL e Open the pre list report that you just launched e Get Preset by clicking on the yellow folder another pop up screen will appear 2Preset Maintenance Retrieve e Scroll down to look for e N
54. eeeecseeesceseueceeeneseeenses 42 Members Community College Ret 01 amp St Ded TMNS ccscccccsssecceceeseccecesscceseeeceseeenecceeeeecessusecesseensceeteesecetsugecss 43 Non Members Year Round School Ret 05 amp St Ded TFNSR esses nnne nnns 43 Non Members Conventional School Ret 05 amp St Ded TFNSR ccccccceecccesseceeeccceeecesseeceeeseceeeseseeseeseuesensneeeeeens 44 Non Members Exchange Sojourn Ret 05 amp St Ded TMNSR sess n nennen nennen nsns nnn nnn nani nns 44 Non Members Community College Ret 05 cccccccssseccccesececcenecceceesecceseusececseneccesensccesauenecessugeceesenesesenenecetsgneees 44 STRS Guide onAC P C codes for Retirees Ret 03 amp St Ded TMNSR essen nnne nennen 45 SIRS Des WA APR SOONE NR TR CE Ee 46 TFNSR STRS Non Member Ret O5 viicccscscsanssneasecancsiieonscintscnnavesinderedeusered na niealsenasaabinreiehbeennsebenndedeadonaaasenswanabeerenseeiaasaaens 46 TIVINS STRS Member Ret O1 aaeesseeseerssesensesnnesressrrnssrrrsrtenssrrnsstresrteustrrsttrsttisttttntttestttsttt s ttesttonstttnsttesrtesstenseresrree esere 46 TMNSR STRS Retiree Ret 05 RETO LT 46 TMNN or TFNN Nom REDO al Cece ce emerit dp nren de ctaumigssenuseseesraiaramesniacacaundessaviededavneniaed TA EE EENET 46 TMNSRW SIRS Member Rett OT sn saces seaeoncasavacnuseiacssecnscosdsuntestesedaves iedavecsaaceyece vegduanteasueniouniecoaeasesennitvenhiadaiacerseareanitdteass
55. employment the funds in your account will be available to you or your beneficiary whichever is applicable SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Disposable Wages or Net Pay The term Disposable Wages pertains to your net payroll after all Statutory Deductions have been deducted Education Code The body of law which regulates education in California Additional regulations are contained in the California Administrative Code Titles 5 and 8 the Government Code and general statutes 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 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 EMPC Effective October 22 1999 California Public Retirement System CalPERS announced regulation sections 5
56. eral tax local tax and credit card garnishments the first garnishment taken would be the federal tax garnishments then the local tax garnishments and finally garnishments for the credit card Employers receive a notice telling them to withhold a certain amount of their employee s wages for payment and cannot refuse to garnish wages Employers must correctly calculate the amount to withhold and must make the deductions until the garnishment expires Joint School Districts JPA School districts with boundaries which cross county lines LEA Local Educational Agency 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 PERB Public Employment Relations Board Five persons appointed by the Governor regulate collective bargaining between school districts and employee organizations 100 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Remote Employer Access Program CalSTRS Remote Employer Access Program REAP is a valuable tool where all employers can access CalSTRS database to help resolve membership issues ROC P Regional Occupational Center Program 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 yo
57. ess Partner radio button and Continue to log in e From my CalPERS home page select Person Information tab enter SSN and search to check for the members status If the employee is active with another employer start reporting payroll to PERS immediately regardless of the time base Create a new Retirement Enrollment with effective date matching the payroll period SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Mandatory Eligibility e Permanent Full time 40 hours per week e Full time for a temporary appointment of six months or longer e Part time average at least 20 hours per week for one year or longer 20hours x 52 weeks 1040 hours or 50 FTE e Government Code 20305 For temporary seasonal limited term on call emergency intermittent etc Monitor for 1 000 hours in a fiscal year July 1 June 30 overtime hours are included in the 1 000 hour total Hours from multiple districts are combined to determine the 1000 hour threshold Once 1000 hours are met membership status is active following the month in which the 1000 hours were completed Use the Accumulator Report in QCC for tracking the hours worked SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 PERMANENT SEPARATION DATES IN my CalPERS Prior to my CalPERS the permanent separation date reported was used di
58. fferently by the many unique systems throughout PERS and did not impact downstream processing In the past many employers understood the permanent separation date to be the last day an employee worked for their district or equal to the last day on payroll and the day before an employee s retirement date In the integrated my CalPERS system the permanent separation date is now part of a series of system validations Therefore the permanent separation date must be reported as the day after the last day an employee works for your district which is often the day after the last day on payroll Example An employee s termination date in QSS QCC is 1 15 12 in my CalPERS permanent separation date would be 1 16 12 Reference CalPERS Circular Letter No 200 070 11 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 PERS Codes W 4 Screen Ret Retirement System District Determines e 02 PERS Member e 04 PERS Retiree e 05 Non Member PERS AC P C Codes e AC Account Code e P Pay Code e C Contribution Code PERS AC P C Account Codes e 08 PERS Member o Coordinated with Social Security o Equivalent to Miscellaneous Category when setting up member account in my CalPERS PERS AC P C Pay Codes e 1 Monthly Rate e 4 Hourly Rate e 8 Daily Rate e 9 Lump Sum Rate Please Note Pay rate cannot be lower than minimum wage PERS AC P C Contributio
59. h D County Superintendent of Schools Payroll Retirement 2012 SCCOE Policy e Districts must ensure that third party vendors that are making payments directly to the employees are 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 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Payroll Cancellations Background Information School districts notify DBAS that a warrant is 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 has been payments made out to different entities on your employee s behalf and we need to recuperate those amounts DBAS will review the PAY510 Cancellation Warrant Report for any voluntary deduction payments that were made Your Accounting Specialist from DBAS will create a cash transfer to cover the payments made to Credit Unions TSA and Dues on behalf of your employees
60. ill then endorse the check received from the employee to SCCOE 4 DBAS will then cancel the erroneous payroll warrant in QCC and money will be posted back to the district via a TF entry SANTA CLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 o Example 2 The Employee is overpaid but still employed by the district Warrant No 92000001 92000002 92000001 Issue Cancel Date 01 31 11 02 04 11 02 04 11 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 follow 1 Calculate the check amount to be collected from employee a Net Pay Amount TSA Credit Union Garnishment b 1 697 12 0 00 0 00 0 00 c Which equals 1 697 12 2 The District will 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 then endorse the check received from the employee to SCCOE DBAS will cancel the 1st erroneous warrant for 4 839 62 in QCC only 5 The District will then issue a new warrant with the correct Net Pay Amount of 3 142 50 At this point the employe
61. in QCC only to correct Employee A s payroll history 3 The District should then issue a new warrant for Employee A Once Employee A cashes the check at the bank DBAS will cancel this warrant at the Bank only SANTA CLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Garnishments Background Information As a courtesy to the Districts we process 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 orders The law allows for the collection of these fees we will be reviewing the cost of garnishment processing and communicate any changes when a decision has been reached Currently we receive 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 If a withdrawal is not received before the district payroll close date then the payment must be remitted to the garnishing agency Please see the list of the major types of garnishments processed and any information specific to that agency Agency Voluntary Comments Deduction Vendor Code 1 InternalRevenue Service 5515 o 2 _Franchise Tax Board 5M 6 Student Loan Division 5520 7 CourtOrde
62. irect Deposit is submitted The notice can be received up to five 5 days after the Direct Deposit is submitted A copy of the A P Warrant and a report stating that the money was rejected will be emailed to the district s payroll staff by your District s Accounting SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Specialist District payroll staff will be advised to change the banking information to a valid Direct Deposit account or request to receive live warrants Be advised that if the changes are not made in QCC the system WILL NOT correct itself and produce a live warrant on payday the next month Please make sure the 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 Stale Dated Warrants Background Information 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
63. lifornia Unemployment Insurance Code CUIC provides that third party sick payments are wages for the purpose of reporting Unemployment Insurance UI 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 What Is Third Party Sick Pay Third party payers such as insurance companies or trusts pay sick pay in place of wages These payments are made to employees under a plan established for a participating employer during any period when an employee is absent from work due to illness or injury These payments are sometimes known as short term disability payments SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 What is NOT considered Third Party Sick Leave e Payments made by a third party when the employee has paid the premiums are not third party sick pay e 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 e Payments received under a workers compensation law and SD
64. lifornia law which sets out the manner and scope of negotiations between school districts and employee organizations The law also mandates a regulatory board Cost of Living Adjustment COLA An increase in funding for revenue limits 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 Account 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 Account 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 you with a lump sum cash or monthly annuity benefit in addition to your benefits from the DB program at no extra cost to you AB 1509 required that 1 4 of your 8 percent CalSTRS contribution be allocated to your new account from January 1 2001 to December 31 2010 At retirement disability death or six months following termination of CalSTRS covered
65. n Codes e O Non Reportable pay line e 1 Current Month Member Contributions e 3 Arrears Prior Period EARNINGS Adjustment DOES Generate Service Credit Start End Date required for proper service credit posting e 5 Retro Pay Rate RET BASE Change does NOT Generate Service Credit Start End Date required for proper adjustment allocation e 6 Special Compensation SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 PERS Guide on AC P C Codes Combination Members Ret 02 amp St Ded Determined by district CURRENT ARREARS RETRO Pay Rate Ret Base 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 Non Reportable 00 0 0 00 0 0 00 0 00 Monthly Hourly or Daily i e Overtime Earnings Non Members Ret 05 amp St Ded Determined by district CURRENT ARREARS RETRO Pay Rate Ret Base Non Reportable 00 0 0 00 0 0 00 0 0 Monthly Hourly or Daily SANTA GLARA COUNTY Charles Weis Ph D County Superintendent of Schools OFFIGE OF EDUCATION Payroll Retirement 2012 W4 and PR Screens St Ded field 6 characters long 1 character T Federal amp State Taxes 2 character F Social Security amp Medicare M Medicare Only 3
66. n need to fill in the dates in the appropriate fields Ele Options Navigation Window Qe Ee bed Cs nl ED LI E Bese J 6267 12 12 2011 16 24 30 D Morr Dar HriDay Work Cal BU Class Link 0 00 00 O00 00 E E Work Loc nnm gt Bonus 9 Bonus 10 mmn em 15 28 08 4 3 et E E Ee eee Cy HRIDAY S B F Start i EEN 12 04 2001 12 21 2011 0 00 00 dis Add X Delete I Delete All F Acct Copy x Acct Copy f Acct Copy All X Acct Paste B Acct Add From Copy 4 py py py py SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Step 3 Since January earnings should be coded with no PERS for a PERS retiree make sure that the W4 screen s Ret indicates PERS RET r nr z De i E jy adi EES MOTTE N Ele ptions Mavigation Window kits Od p Besen 0 00 0 00 Ld D081 TRANSPORTATION Altcheck sort 0099 SUBSTITUTES 12 CLASSIFIED HOURLY DAILY M Primary RS 04 PERS RETIRED 00 0 0 Secondary RS 00 NO CODE TENREG 10TH 12M0S DS REG Statutory ded IMNER FIT SIT MEDI PERSRET Control group C8 CL SUBS Retrate 0 000000 User def 1 Pending ret Yr 2012 Dist 92 Site 0 GS W 3 7 2012 10 58 40 AM zd SANTA CLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Step 4 In a new PR s
67. ngr SBI ofge 7 o o O 0 00 j WTotalaer i SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Scenario 2 An employee retired from PERS on November 30 2010 came back to work as a substitute and December payroll was coded with PERS The earnings need to be reversed Step 1 Since December earnings were coded with PERS we need to make sure that the W4 screen s Retirment indicates PERS member in order to enter a negative pay line to back out the previously reported pay line 22 W4 Control Ele Options Navigation Window l1 ICE ED EG p Besi ChangeMode a W 4 Information Status j Special Tax Rules 1 Hold lgnore DS Federal i 0 00 State e o 0 00 County City Local Control Information meee at check sr 12 CLASSIFIED HOURLY DAILY Primary RS 02 PERS CLASSIFIED RETIREMENT it TENREG 10TH 12MOS DS REG Statutory ded IMNER FIT SIT MEDI PERSRET 9 c Gm e n pm Ret rate 0 000000 Member ID User def 1 2 3 4 5 Pending ret p SME statusta LOO SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Step 2 In a new PR screen back out the original entry as arrears ARR with negative earnings and use contribution code 3 same Ret Base and St Ded used previously You will the
68. oll Payroll Pre List Reports E Request Paproll Prelists E Request Non Pay Benefit Prelists Miscellaneous Payroll Reports Processes E Request Retro Payroll Analysis Report PRT 300 2 Payroll History Reports Processes E Benefit History Report Logon DI P328 Payroll History Repart Lagon DI P830 E PA Warrant Accounting Report w ARSTU 2 0 Quarterly Reports Processes DE 6 PrelistLogon DI DEBPRE SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 District Selection Payroll Selection Report Selection Optional Selection Select Districts To Be Processed Action ENENS m Range From cm 07 BERRYESSA SD SANTA CLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 I p E T ct District Selection Payroll Selection Report Selection Optional Selection Request Payroll Pre list Reports Reporting Options Year Payroll Name TENTH Pay Date 03 09 2012 Period End 02 29 2012 Show Active Pay Schedules List Payrolls Pay Schedule N A SANTA CLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 District Selection Payroll Selection Report Selection Optional Selection Request Payroll Pre list Reports Reporting Options Report Title
69. omplete list of compensation scenarios SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 When to Annualize a Pay Rate Ret Base 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 Hourly Rate Hourly Rate x of Base Hours x of Base Days Annual Pay Rate Example 20 00 Hourly Rate x 7 Base Hours x 175 tt of Base Days 24 500Annual Pay Rate Converting Daily Rate Daily Rate x 4 of Base Days Annual Pay Rate Example 115 00 Daily Rate x 175 of Base Days 20 125 Annual Pay Rate This formula applies to AC P C Codes 54 0 1 and 55 0 1 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Reporting Annualized DAILY Pay for a Member _ Eile Options Navigation Window Q Reet Hi Recalculate show Inactive gt lt S lt La yan Bc Bea GR 123 eee O Morr Dar Hr Day Work Cal BU Class Link 38 720 00 0 00 ooo ow m Job Code Work Loc 541110 MIGRANT ED Ex HELP SUB TEACHER oooo Bonus 1 Bonus Bonus 3 Bonus 4 Bonus 5 Bonus amp Bonus 7 Bonus amp Bonus 9 Bonus 10 Pay 0 00 mx E WSC 38 720 00 0 00 54 Annual Contract FTD Paid 2 007 oo 4 180 00 3 2 2012 11 09 37 AI
70. ployee and have them issue a check back to the district for the NET Pay Amount of 4 839 62 SANTA GLAEA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 3 The district will endorse the check to SCCOE DBAS will cancel the duplicate warrant for 4 839 62 in QCC only At this point the employee s payroll history will be correctly stated in QCC 5 Then the district will add the amounts of the TSA 250 00 the Credit Union 600 00 and the Garnishment 150 00 to the next regular payroll warrant SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 o Example 4 Payroll warrant issued to the wrong employee because they had the same last name Warrant No 92000025 92000020 92000020 Issue Cancel Date Gross 5 678 70 5 678 70 5 678 70 Fed Tax 1 026 15 1 026 15 1 026 15 State Tax 356 72 356 72 356 72 OASDI Medicare 82 34 82 34 82 34 SDI TSA Retirement Vol Ded Vol Ded Credit Union Vol Ded Garnishment Net Pay 4 213 49 4 213 49 4 213 49 Steps to follow Employee A amp Employee B have the same last name The warrant should have been issued to Employee A but was issued to Employee B 1 Employee B cashed the check but there is no payroll history in QCC for Employee B All the payroll history appears under Employee A 2 The warrant issued to Employee B should be canceled
71. ployee elects to be on Deferred Pay Their net pay comes out at a positive number after the Statutory Deductions Voluntary Deductions and Deferred Pay are calculated Other pay lines do not have to have the same schedule if the employee asks that they are not calculated for Deferred Pay SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Credential Holds Background Information California Education Code section 45034 states 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 qualifications unless such person is at the time the holder of a proper certification document in full force for the full time for which the requisition or warrant as the case may be is drawn and on file or registered as required by law at the time and unless he is employed by the governing board of the unified school district or district with over 10 000 average daily attendance or by the county superintendent of schools as provided in this code 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
72. public employees retirees and their families California State Teachers Retirement System CalSTRS The 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 F496 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 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 Ca
73. quishment of the employee s right to sue his or her employer for the tort of negligence 102 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools 2012 Payroll Retirement Resources District Business amp Advisory Services a amp 2012 HEEBEBHBEEE HEHE 7 HE 1s 453 5524 Emma Echevim Bachella Hemera Bachella Herrera 103 GFFIGE OF EDUCATION Ph D County Superintendent of Schools SANTA GLAEA COUNTY Charles Weis Payroll Retirement 2012 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 www calstrs com Access https sew calstrs com Login help 916 414 5450 or EmployerHelp calstrs com 104 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools
74. ra euengdiiso lc 73 SANTA GLARA GOUNTY OFFICE OF EDUGATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 IEW PTOCOSS SL COS E 84 Glossary of School BUSINESS Terms siencideadsccnecesevascccesandeatisanccnoavandcadeenssaduskacdesevacdcussuencaduuanasbaevacdeodsanal S 97 Adult EdUCIUO Dessi E Em 97 California Public Employees Retirement System CalPERS c cccesccccssssecccesecceeesececsessececeeneceeeeeseeessuseceeseggecessenas 97 California State Teachers Retirement System CalSTRS eesseeeeseeeeeneeeenenen nennen enema 97 CalSTRS Match File Program urea rh paco x ERU rE t tug ERE e FRE FEE UERO SE pto Cu aEPISarUP ETE EET Ur Pea SE DRE SH UDEC EE EP ur beu turas Tu ELE ED EY PIPER VR RTI DE 97 PETC A EVN ele RR E EET 97 asea EIDION zo ene ne RTT 98 Collective Bargaining SB 160 1975 sessststsstivatoxe vundub ba tu tuwE EY Sinis ar YOU P 2 6 xxb bra Ebx EE Ur X2 web x to Ev aAA 98 Cost of Living Adjustment COLA tont ire rbi rk bu etr Eb EFE EV CERRL e tH DE x SEE pbXE Ee EPI Br EUbx EHE bre TUER Fo EH VE x EVNTPbre kN TP rE 98 Bui inc 98 Defined Benefit Account DB ACCOUNT CaISTRS ccccccseccccssecccenecsceneceeeecscesecseeeceeeneeseeeceseueeseeeuseeeeseseueceteueseeeens 98 Defined Benefit S
75. ransaction Codes under Pending Ret W4 Screen amp REAP Procedure e Name Change as it appears on the SSN card Transaction Code 50 at CalSTRS SEW REAP e DOB or Gender Change Transaction Code 51 at CalSTRS SEW REAP SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS Membership Codes W4 Screen Ret Retirement System District Determines e 01 STRS Member e 03 STRS Retiree e 05 STRS Non Member SMF Status STRS Match File This field gets updated on a Daily Basis e 01 STRS Member e 02 STRS Non Member e 07 STRS Refunded Non Member e 21 STRS Retiree SR Pending Ret Pending Retirement Transaction Codes REAP 11 Mandatory Member e 81 Permissive Election ES350 e 02 Non Member e 50 Name Change e 51 DOB or Gender Change 61 Retired STRS Contribution Rate for Fiscal Year 2011 2012 e Employee 8 e Employer 8 25 e RWP Employer 9 713 SANTA GLABRA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRSAC P C Codes e AC Account Code e P Pay Code e C Contribution Code STRS AC P C Account Codes e 36 Reduced Workload Program Board amp STRS Approval Required RWP 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 Fullor Part Time Contract Year Roun
76. redDebt SA 8 SherffsDepartment 5512 9 Vehicle Registration Division 5521 10 OutofStateOrder 5518 0 5519 Must have over 942 in stat net to garnish earnings 25 of the disposable income unless modified by the agency Flat payment amount set by the Agency Employee can only take home 791 based on a single filing status refer to IRS tables 15 of the disposable income amp must have over S 942 in STAT NET 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 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 W2 Reporting Changes for the Calendar Year of 2012 Background Information n 2011 the Internal Revenue Service delayed W 2 reporting of the value of health care coverage making 2011 an optional reporting year Now in Notice 2011 28 the IRS has given further relief to small employers granted additional exemptions and provided guidance on what to report Beginning with the 2012 Form W 2 generally issued to employees in 2013 most large employers must report the cost of group health care coverage provided to employees There are several exceptions to this rule What coverage must be reported Internal Revenue Code Section
77. rict when there is an error with the employee s pay or when the employee was not entitled to any compensation The Direct Deposit Request Form is faxed or e mailed to your District s Accounting Specialist and the process is started Once the form is received the process will begin and it cannot be stopped The days following the recall DBAS will be generating a report of temporary credits and debits to our payroll account Due to the fact that this is an initial temporary credit there is a waiting period of five 5 business days When DBAS confirms that the direct deposit recall is successful the Accounting Specialist will contact the district payroll staff The warrant will be cancelled on the next Payroll Cancel Warrant Run and will reverse the original entry made to the district s general ledger This process is done one day before 10 of the Month and End of the Month Payroll Close Direct Deposit Reissue Background Information A Direct Deposit Reissue is processed when the bank has rejected a Direct Deposit due to an incorrect account or an account that is closed When DBAS receives notification on the Bank of America BofA report that is generated from the BofA website they will process an Accounts Payable A P Warrant for the Net Amount and send to the district the following day There will be a notation of the cancelled warrant in the WR screen in QCC The reports generated from the BofA website starts occurring on the day that the D
78. s Code Job Code Work Loc Bonus 10 SS a aai D Rate Units Ex Gross Pay Type St Ded SP EP Ret Base BC PC WC 720 00 1 00 a E 720 00 720 00 55 0 1 Adjustment gt o oo o oo 0 00 0 00 55 0 1 Name Pay Schd Cy HR IDAY S B F Start End User Annual Contract FTD Paid 1 B S 0 I 8 i 0 00 00 720 00 dp Add gt lt Delete DX Delete All lt Acct Copy G Acct Copy Acct Copy All Acct Paste Acct Add From Copy Fnd Resc Y Objt SO Goal Func CstCtr Ste Mngr FID Paid 0 00 870 3060 0 720 00 Totals E 720 00 Yr 2012 Dist 92 Site 0 GS W 3 6 2012 2 22 01 PM SANTA CLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 STRS Bonuses and Allowances 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 This is one of the most common Employer Audit Findings by STRS AC P C code 71 0 6 Bonuses and Allowances include e Retirement Incentives e Retention Bonus e Recruitment Signing Bonus The screen shot below describes the accurate processing of such compensation in QCC uL Pay Lines 90 SANTA CLARA CO
79. t 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 GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Workers Compensation Background Information 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 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 worker 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 PI screen or the PD screen for payroll information needed to calculate the adjustment Sample Screen Shot of PI Screen a Payroll History QSS OASIS mm File Options Window Adad Add From Refresh Sawe Sawe and Close close ga Ty Switch to Mia Fa e lee InspectMode 3 Reverse Amounts Date pd O1 31 2012 Per end 017317201
80. thly Rate Ret Base Always Hourly Daily Hourly Daily Payroll Retirement 2012 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 8000 Vol Ded STRS Guide onAC P C codes for Retirees Ret 03 amp St Ded TMNSR Retro Pay Rate Ret Base Retirees 10 Month Contract 11 Month Contract 12 Month Contract Special Comp Substitutes Substitutes Part Time Adult Ed Part Time Adult Ed 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 61 0 6 61 4 3 61 8 3 61 4 3 61 8 3 61 3 5 61 2 5 61 1 5 61 0 6 61 4 5 61 8 5 61 4 5 61 8 5 Monthly Monthly Monthly Rate Ret Base Always Hourly Daily Hourly Daily SANTA GLARA COUNTY Charles Weis Ph D County Superintendent of Schools OFFIGE OF EDUCATION Payroll Retirement 2012 STRS St Deds W4 amp PR Screens TFNSR STRS Non Member Ret 05 e T State amp Federal F Social Security amp Medicare N No SDI SR No Contributions Report Only TMNS STRS Member Ret 01 e T State amp Federal e M Medicare e N No SDI S STRS Contributions TMNSR STRS Retiree Ret 03 e T State amp Federal e M Medicare e N No SDI e SR No Contributions Report Only TMNN or TENN Non Reportable e Used for Specific Circumstances o Vacation Pay Off o Retirement Incentives Paid AFTE
81. tirement 2012 SEW REAP User Manual SANTA GLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Secure Employer Web Site Employer Login Enter a valid username and password Passwords are case sensitive If you need assistance with your login please contact your Employer Administrator first If unavailable call CalSTRS Employer Help at 87 7 27 7 5778 or email EmployerHelp CalS TRS com Web Site Information Home cos Welcome mmm Manage Files Congratulations You have successfully logged onto the CalSTRS Secure Employer Web Site Employer Administrator List i This Web site is provided for employers and CalSTRS to communicate member account a PF stufo cement Manage Reports information securely Many features are provided to assistin protecting and ensuring the REAP pats confidential data of aur members Release Notes Esai TN mifi 3 E 12 For information on the latest updates and features be sure to check the Announcements below Quick Reference Items mployer Notification 8 and for more information the Release Notes under Web site Information SRELEMENE ppnow aes ee ENE TE e User Manuals and Training Frequently amp sked Questions File Specifications Remittance Advice Secure Message Center Announcements n Eile Submission and Peete rence Tenis ETIN TOTEM Penalties and Interest 5 Remittance Schedules
82. ty controller accounts maintains master chart of accounts provides new Fiscal Manager Orientations and ongoing business training and workshops on District best practices Payroll Audit DBAS audits payroll input processes wage garnishments monitors retirement reporting and wage and tax reporting disseminates information on payroll regulations and audits W2 reporting SANTA GLARA GOUNTY OFFICE OF EDUGATION Charles Weis Ph D County Superintendent of Schools Santa Clara County y Office of Education A Champion for Children chools and Community 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 EIC 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 QSS 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 QSS e STRS State Teachers Retirement System Payroll Retirement 2012 Payroll and Adjustments Warrant Processing Direct Deposit Rejects amp Recalls Direct Deposit Recall Background Information A Direct Deposit Recall is initiated by the dist
83. uecesseneeceesenceeseuesetsgneeess 52 lider WO NSS ea EUR Os spice 53 When to Issue an ARREARS cx csccssncascossaneseatewcesssnavescnsiintbanntaassaacesnadasied ca esamenetenedeapneibatenstinebacstncnddectodeseetaewaredaceaetanientas 54 ARCOMON ENOS ao ree errr ere Tne re een te ener anne ere ere ere ee ree eee ee een 55 COMMON EER eas T 55 SE REAP Usar Mna ccce eerste restate E E I A MU MI i MEC A I MU CM MTM IM D CRM DELE IDE ETIN IUE 56 SANTA GLARA GOUNTY OFFICE OF EDUGATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Hago Sndqdebport HO AC Oe o edes seme visse oapsni een RU E E A E losses tes iot ei vade iu iet tdt reto d E tasers tee AT 60 PER m 65 PERS Membership EB At Ie TREO 65 NAPA O auicm 66 For temporary seasonal limited term on call emergency intermittent etC eeesesseeeeeene nnn 66 PERS COES M 68 lE SCPC OI 68 Ret Retirement System District Determines csoesestser e Limp orti tvapc M dix even rp Em ERE en emaro biis pru s EEepU di batenge eo Fm vi pk eU Doatens 68 PIER SACP GC COG CS m
84. upplemental Program Account DBS Account ccccccccsssecceceesececeeeeceeeeesecessueneceseueeceesaeecessugaesss 98 ISOS le Wages Or NECF IV TR RRT 99 ECU AU ON Oe ET o 99 EI DIOY 26 IRAN RETE TET Tm 99 ENDO dani E ORE 99 Employer Mormon Crou CIC RC 99 Employer Paid Member Contributions EMPC cccccsssccccessseccccesecceceseceseessececeeneceeseesecesseseecessenecessaneeeseueceetaggesss 99 RSENS CUMS RU RETE E A rei ttc ace ae sateen es E AE E A E AA E EE 100 VOW SENOOU DIST CES IP Ay PT 100 LEA Revers Bao 0 iersid le arc Mri ned RENT 100 dzrioe 100 Remote Employer Access Program C 3IS TRO ces tuaieitbettuie mtn iaa tei Getbbu ta eaS urne sco Dette ma EN EEE Doble aseE Enid Ne Rr DeE 101 i09 101 Secure Employer Website 1CalST RS etsrisunsetu rasscuc te s cvs de aoo Ore putag exe edv Uc pRE Ub YoROCa Ei tic va Er US DEP Ld Ya beP a Fai ME d v n P PY S Soi ARE 101 Standardized Account Code Structure SACS c cccccccsssecccesececeeecsceneceeenceseuecseeuecseeneceeeeceseueeeeeueseeeueeseuaceseueesensusss 101 Statusor DOG UCI ONS oeii cracuttubbrebtsinsaxusdnteceituus dt sbdberu iu tuc nadbcsctn pa
85. ustments The transaction should have the member s new pay rate and the total additional earnings for the retro period Report a single entry for each new pay rate when more than one pay rate is involved in the retro period Sample Retro in QCC uii a h gren File Options Navigation Window Qe iir ore bed Fey Hy CE GR ERI CI Sese ChangeMode l 6267 124 12 2011 162430 O Ma r Da fr Hr Day Work Cal BU Class Link 0 00 0 00 000 0 00 nn Work Loc Cet Bonus 10 EGG E3333 4 4 CELL SP EP Ret Base Lr eem em elie ee unos m 3 Cy HRIDAY 5 B F Stat o mmc cr ENIM End ad HB 11 01 2011 EE E um 92 Site 0 GS W 3 7 2012 10 18 31 AM SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 Arrears When there is a change in FTE paid at higher lower amount not due to change in pay rate contribution code 3 is used to report corrections to prior period earnings There should be a separate transaction for each arrears period month so that service credit can be posted properly to the member s account i e one pay line for January s arrear one pay line for February s arrear another pay line for March s arrear etcetera NOTE Normal 1 to 10 of the month payroll is considered CURRENT not ARREARS For example when paying someone earnings earned 1 15 to 1 31 on February 107 payroll under A
86. uths ages 16 18 Secure Employer Website CalSTRS In May 2007 CalSTRS announced a new site Secure Employer Web Site which changed the way that employers submitted retirement files and received reports from CalSTRS Standardized Account Code Structure SACS SACS was developed to establish a uniform chart of accounts statewide 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 deductions that are taken from payroll checks The statutory mandatory deductions taken from your payroll check are e Federal State Income Taxes e Social Security Medicare Taxes e Retirement if applicable These taxes are deducted from your gross pay amount before any additional voluntary deductions are taken Voluntary Deductions Amounts taken from an employee s net pay after all statutory deductions have been taken Examples of these would include Medical dental insurance 403B garnishments credit unions 101 SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 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 relin
87. y Superintendent of Schools Payroll Retirement 2012 After all districts close their payroll DBAS will run a final audit to ensure there are not any errors left before payroll gets sent to production If there are errors we will notify the district and the error will need to be corrected immediately Please see the following sample screen shots SANTA GLARA COUNTY OFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 File View Year Go Messages Window Help Documentation and More Journals Transfers DC JE TF TV pn 1 Warrant Management Cancels Hand Issues Reconciliation 3 AP Purchasing pen ff Accounts Payable A B AP Batch Maintenance Requisition Routing Master Files tene g Vendor Maintenance 5 E Lookups B Settings Master Files BE Fixed Assets Stores Ld W2 1099 i a W2 1099 Processing 4 L Human Resources Payroll Employee Maintenance Absence Tracking HR Reporting and Downloading Lo HR Report Job Selector e E Personnel Downlaader i aL HR Query Absence Tracking Job Menu os Payroll Job Menu Position Control Job Menu p Master Files Utites HR Code Maintenance HR Code Maintenance 2 SANTA CLARA COUNTY GFFICE OF EDUCATION Charles Weis Ph D County Superintendent of Schools Payroll Retirement 2012 File View Options Help VIEW Show Tree C Grid c ssh ues Payr

Payroll-Retirement Manual - Santa Clara County Office of Education

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