MASBO Classified Personnel Training Program PAYROLL PROCEDURES October 2015 Sara Consalvo Budget...

MASBO MASBO Classified Personnel Classified Personnel Training ProgramTraining Program

MASBO MASBO Classified Personnel Classified Personnel Training ProgramTraining Program

PAYROLL PROCEDURESPAYROLL PROCEDURESOctober 2015

Sara ConsalvoBudget Director

Worcester Public [email protected]

Coordination with Human Resources

• New Hire Forms ▪• Change Forms ▪

• Resignations, Terminations, Retirements, Position Changes, Location Changes (Charge salary to specific location)

• Weekly “No Pay” Reports• Exhausted Sick Days, Unpaid Leave, Etc.

• Interpretation of Collective Bargaining Units (CBU)

Interpretation of Collective Bargaining Units (CBU)

• "Instructional Assistants who serve as a substitute for less than a full school day shall be compensated in increments of one-half hour. A formal mechanism and procedure shall be established by the Administration to govern the manner of requesting substitute coverage; the manner of approval of substitute coverage; and the manner of assignment of substitute coverage. Absent approval by the Principal, the substitute work by the Instructional Assistant shall not be compensated. The Principal retains absolute discretion and authority as to the determination and selection of Instructional Assistants in the school to utilize for substitute coverage.

• Full Day at half of the DxD Sub rate of $70 ($35/day)• Half Day at quarter of the DxD Sub rate of $70 ($17.50/half day)• Half hour increments ($35 ÷ 6 = $5.84 x .50 = $2.92 per one-half hour)

Mass.gov

Mass.gov → Jobs & Education → Workers Resources & Labor Laws → Wage & Hour Regulation

Resource for employees not covered by CBU*•Minimum Wage•Timely Payments of Wages•Termination Pay

Regular Compensation

• Knowledge of Ongoing Reforms within the Pension System• Memorandum #33, 2011 ▪• Excluded from Regular Compensation or Not Retirement Eligible• General Knowledge of Working After Retirement – MTRS Website

• Setting up Payroll System• Verify eligibility of additional payments, stipends for retirement contributions• Internal pay codes may need to be added/adjusted• Examples:

Longevity Payments Sick, Vacation Payoffs

Payroll Schedules

• 52 Pays – Weekly Paid Full Year Employees (July 1st – June 30th)

• 37 Pays – Weekly Paid School Year Employees (September – June)

• 24 Pays – Semi Monthly Paid Full Year Administrators

• 26 Pays – Biweekly “Stretched” Paid School Year Employees (September – August)

Adjustment Pays & Examples

• 26 Biweekly Pays per School Year (September – August)

• Fixed Schedule (Check Date ▪ Processing Date)

• Lump Sum Payment in July – Written Request

August SeptemberSun Mon Tue Wed Thur Fri Sat Sun Mon Tue Wed Thur Fri Sat

1 2 3 1 2 3 4 5 6 74 5 6 7 8 9 10 8 9 10 11 12 13 14

11 12 13 14 15 16 17 15 16 17 18 19 20 2118 19 20 21 22 23 24 22 23 24 25 26 27 2825 26 27 28 29 30 31 29 30

08/10/14: 25th Bwkly Pay of the 13-14 School Year 09/07/14: 1st Bwkly Pay of the 14-15 School Year

08/24/14: 26th Bwkly Pay of the 13-14 School Year

08/26/14: Teacher Reporting Day 14-15 School Year


• Example of how to treat an employee going on unpaid leave of absence on December 31st

• Employee Details:• Annual Salary = $52,000• Paid Status First Day of School through 12/31• 76 Days before 12/31 | 107 Days After = 183• Snow Days – Count in June


• Annual Salary = $52,000• Biweekly Pay (26 pays) = $2,000• Daily Rate (Annual/183) = $284.15


• First Day of Reporting: August 26, 2013• Total Earned = (Days worked x Daily Rate)

• 76 days x $284.15 = $21,595.40• Receives 9 Biweekly Pays through 12/31

• Total Received = $18,000 (9 x biweekly)• Amount Owed = $3,595.40

• Adjustment paid (9th or 10th Biweekly Pay)

• If employee returns, recommend per diem payments for remainder of year


• Example of how to treat an employee Mid-Year Cost Living Adjustment 01/01/14

• Employee Details:• Annual Salary = $52,000• Biweekly Pay (26 pays)• 76 Days before 12/31 | 107 Days After = 183• Snow Days – Count in June• Example uses 1% Increase• Same Formula for Step Increases*


• $52,000 Before 01/01/14• Biweekly: $2,000.00• Daily Rate:$284.15

• $52,520 After 01/01/14• Biweekly: $2,020.00• Daily Rate:$287.00


How much can employee earn for school year?

• 76 days at : $284.15 = $21,595.40• 107 days at : $287.00 = $30,709.00• Total to Earn: = $52,304.40

Adjustment Pays & Examples(1) 09/07/14 $2,000.00 (14) 03/08/15 $2,020.00

(2) 09/21/14 $2,000.00 (15) 03/22/15 $2,020.00

(3) 10/05/14 $2,000.00 (16) 04/05/15 $2,020.00

(4) 10/19/14 $2,000.00 (17) 04/19/15 $2,020.00

(5) 11/02/14 $2,000.00 (18) 05/03/15 $2,020.00

(6) 11/16/14 $2,000.00 (19) 05/17/15 $2,020.00

(7) 11/30/14 $2,000.00 (20) 05/31/15 $2,020.00

(8) 12/14/14 $2,000.00 (21) 06/14/15 $2,020.00

(9) 12/28/14 $2,000.00 (22) 06/28/15 $2,020.00

(10) 01/11/15 (23) 07/17/15 $2,020.00

(11) 01/25/15 $2,020.00 (24) 07/26/15 $2,020.00

(12) 02/08/15 $2,020.00 (25) 08/09/15 $2,020.00

(13) 02/22/15 $2,020.00 (26) 08/23/15 $2,020.00

$18,000

$32,320

Adjustment Pays & Examples• How much can employee earn for school year?

• 76 days at : $284.15 = $21,595.40• 107 days at : $287.00 = $30,709.00• Total to earn: = $52,304.40

• How much is the projected pays?• 9 pays at $2,000 = $18,000.00• 16 pays at $2,020 = $32,320.00• Total Projected: = $50,320.00

One Pay at Adjusted Rate


Total to earn: = $52,304.40Total projected: = $50,320.00Difference = $ 1,984.40

One Pay at Adjusted Rate

Adjustment Pays & Examples(1) 09/07/14 $2,000.00 (14) 03/08/15 $2,020.00

(2) 09/21/14 $2,000.00 (15) 03/22/15 $2,020.00

(3) 10/05/14 $2,000.00 (16) 04/05/15 $2,020.00

(4) 10/19/14 $2,000.00 (17) 04/19/15 $2,020.00

(5) 11/02/14 $2,000.00 (18) 05/03/15 $2,020.00

(6) 11/16/14 $2,000.00 (19) 05/17/15 $2,020.00

(7) 11/30/14 $2,000.00 (20) 05/31/15 $2,020.00

(8) 12/14/14 $2,000.00 (21) 06/14/15 $2,020.00

(9) 12/25/14 $2,000.00 (22) 06/25/15 $2,020.00

(10) 01/11/15 $1,984.40 (23) 07/17/15 $2,020.00

(11) 01/25/15 $2,020.00 (24) 07/26/15 $2,020.00

(12) 02/08/15 $2,020.00 (25) 08/09/15 $2,020.00

(13) 02/22/14 $2,020.00 (26) 08/23/15 $2,020.00

Salary Encumbrances

• Allows the organization to record the anticipation of a future contractual transaction which is deferred to a separate account prior to the new fiscal year. Salaries (“stretch” summer pay) are debited when processed throughout July and August from prior year funding.

Payroll Projections…

• Model payroll expenses to accurately project salary accounts

• Compare budget to actual expenditures• Monitor position usage (FTE) • Increments ▪ Cost of Living Increases (Mid Year)• Degree Changes• Adjustments for Vacancies ▪ Leaves ▪ Position Growth• Expected Funding Offsets (Federal Reimbursements)• End of Year Payments

• Stipends (Advisors)• Sick Leave Buy Back

Payroll Projections & Examples…Bwkly Count Dates Amount Paid FTE Comments

1 09/07/14 $200,000 100 2 09/21/14 $200,000 100 3 10/05/14 $200,000 100 4 10/19/14 $200,000 100 5 11/02/14 $200,000 100 6 11/16/14 $200,000 100 7 11/30/14 $200,000 100 8 12/14/14 $200,000 100 9 12/28/14 $200,000 100

10 01/11/15 $198,440 100 Adj Pay11 01/25/15 $202,000 100 1% COLA

11 Total YTD Paid $2,200,440 15 Projected $3,030,000 15 Pays @ $202k Increments $1,500 Degree Changes $1,500 Vacancies ($16,160) Replacement $12,120 Reimbursement ($52,304) EOY Payments $75,000 FY15 Projected $5,252,096 Budget $5,255,000 Projected Balance $2,904

Payroll Best Practices…

• Maintain Payroll Procedures Manual • Maintain Contracts per Collective Bargaining Unit (CBU)

• Electronic by CBU• Maintain Salary Book • History of Salary Increases per CBU *• Random Audit of Employee Pays each Period• Knowledge of MA Wage Laws• Coordination with HR Department – Weekly• Know your data and be able to explain adjustments• Explain Payroll Changes Period-to-Period

• Comments - Payroll Projections

Questions…

• If you don’t shoot for excellence, you never have a chance of getting there. (Ken Blanchard – Leading at a Higher Level)

MASBO Classified Personnel Training Program PAYROLL PROCEDURES October 2015 Sara Consalvo Budget...

Documents

Transcript of MASBO Classified Personnel Training Program PAYROLL PROCEDURES October 2015 Sara Consalvo Budget...