Payroll

  1. Introduction and Contact Information

    1. University Payroll and Tax Services is a unit of the University Controller’s Office which processes the University of Florida payroll, creating electronic funds transfers (EFT) for direct deposits for employees and payments to payroll vendors for employee benefits and payroll deductions. This office is also responsible for the following:
      • Direct deposit assistance
      • Garnishments
      • Wage refund calculations
      • Commitment accounting
      • Payroll accounting
      • Time and labor
      • Leave cashouts, beneficiary payments, and non-renewal payments
      • Emergency checks
    2. University Payroll and Tax Services is located in Suite 1250, East Campus Office Building. Please call 352-392-1231 if you need assistance.

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  1. Definitions

    1. Combination Code– A payroll code that translates to the chartfield string where payroll costs are recorded in the general ledger.
    2. EFT– Electronic fund transfer or direct deposit of wages into a specified bank account instead of issuing a paycheck.
    3. Exception Time– Any time that does not represent time worked, e.g. vacation, sick leave, administrative leave.
    4. Exempt Employee– An employee who is exempt from the Fair Labor Standards Act overtime payment provisions.
    5. FTE– Full time equivalent. If you are hired to work 100% of the normal or standard workweek (a full-time position), you will have an appointment of 1.0 FTE.
    6. Non-exempt Employee– An employee who must comply with the Fair Labor Standards Act overtime payment provisions. All hourly USPS and TEAMS classifications are designated as non-exempt and as such require that time worked be recorded on an hourly basis. In addition, all hourly OPS employees appointed through Human Resources Services or as student assistants are non-exempt.
    7. Off Cycle– Checks processed outside of the regularly scheduled biweekly payroll
    8. On Cycle– Payroll processed on the regularly scheduled biweekly pay dates.
    9. OPS– Temporary staff and adjunct faculty. State of Florida benefits are available to OPS employees who work 30 hours per week or more (.75 FTE) on average over the defined measurement period.
    10. Pay List– Payroll listing available through Enterprise Reporting (Enterprise Reporting > Access Reporting > Human Resources Information > Pay Information > Current Pay Cycle > Delivered Payroll Paylist Reports > Final (or Preliminary) Payroll Listings) which provides a list of employees and identifying information, including the amount paid on a specific pay date.
    11. TEAMS– Technical, Executive, Administrative, and Managerial Support, one of three pay plans at the University of Florida; the other plans are Academic Personnel and USPS. All new staff hires (non-OPS) starting January 7, 2003 are in TEAMS.
    12. Time and Labor – myUFL systems’ module where employees record time worked and leave taken.
    13. USPS – University Support Personnel System. One of three pay plans at the University of Florida; the other plans are Academic Personnel and TEAMS. USPS employees include only those hired prior to January 7, 2003, who have not elected to move to TEAMS employment.

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  1. General

    1. The University of Florida uses the myUFL Time & Labor and Payroll modules to collect time, record leave and pay employees. All employees are paid on a bi-weekly schedule. This schedule and other useful payroll information are located on the University Payroll and Tax Services Additional relevant information can be found on the UF Human Resource Services web site.
    2. An exempt employee’s time is loaded to Time & Labor based on the employee’s Standard Hours. Exempt employees’ work time does not require approval unless “exception time” is recorded by the employee. When this occurs, the employee’s supervisor or designated person is required to approve the “exception time”. When approved, this time is loaded to the Payroll module for processing the employee’s pay.
    3. All non-exempt (hourly) employees are required to input their time in Time & Labor for processing in Payroll. Depending on the method selected by an employee’s department, the employee will enter his time using Web Clock or Weekly Punch Time, which are time reporting options in the Time & Labor module for non-exempt employees. Employees who use Weekly Punch Time should enter the actual time they start/stop work instead of entering the start/stop times they are scheduled to work. However, regardless of the method selected by the department for reporting time, all leave for employees with leave benefits will be reported in Weekly Elapsed Time. All non-exempt employees’ time requires approval each pay period.
    4. The qualifying time processed for an employee’s wage payment is used to accrue vacation and sick leave, if the employee is in a benefit plan that includes vacation and sick leave.

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  1. Responsibilities

    1. University Payroll and Tax Services is responsible for processing the Human Resource and Student Employment data to pay University employees and certain non-wage payments via the myUFL Payroll and Time & Labor modules. UF Information Technology (UFIT) provides the technical support to the Office of Human Resource Services, Student Employment and University Payroll and Tax Services.
    2. The department heads are responsible for assuring that new hires and employee record changes are processed in a timely and accurate fashion by the appropriate staff in their departments. This ensures that employees are paid properly. Accordingly, the following is encouraged:
      1. Departmental employees processing new hires and making changes to employee records have been properly trained. Information about available classes, tutorials, and instruction guides on how to use myUFL systems can be found on the Human Resource Services
      2. Employees processing time either for themselves or for employees in their department have been trained for their role in using the Time & Labor module. Proper training enables the correct use of Time Reporting Codes (TRC) and assures accurate pay and employee vacation and sick leave accruals and balances. There is a Time & Labor Listserv for payroll approvers and processors; employees with the UF_TL_DEPT_APPROVER, UF_TL_DEPT_PROCESSOR, or UF_TL_DEPT_PROCESSOR_NON_RPTG security roles will automatically receive these listserv messages since it is a dynamic listserv based on these roles.
      3. Time and leave should be approved by the employee’s supervisor. Employees charged with the responsibility for approving time should review the employee records and approve the time in accordance with the established payroll schedule. It is important that approvers, in addition to approving time, review group exceptions (Manager Self Service > Time Management > Approve Time and Exceptions > Exceptions). High level exceptions may prevent accurate payment to an employee; therefore, it is important that these exceptions are reviewed and corrected before the end of the pay cycle. The instruction guide Managing Exceptions in Time and Labor on the Human Resource Services website provides additional information.
      4. Departmental employees understand when and how Preliminary Paylist, Final Paylist and Cost Distribution Registers should be reviewed to assure that departmental employees are properly paid and payroll costs have been recorded properly in the general ledger (Enterprise Reporting > Access Reporting > Human Resources Information > Pay Information > Current Pay Cycle).
    3. The employees are responsible for recording their time in myUFL or another approved timekeeping system, in accordance with the University policy. Where errors occur, employees should immediately contact their departmental payroll staff for the appropriate corrective action in a timely manner. Employees should be encouraged to review their pay checks online prior to pay date to assure its accuracy (My Self Service > Payroll and Compensation > View Paycheck). Descriptions of the earnings codes on an employee’s check can be found under “Detailed List of Earnings and Deduction Codes” at Paycheck Codes. Changes to an employee’s Form W-4 should be made online (My Self Service > Payroll and Compensation > W-4 Tax Information). In accordance with University policy, employees are required to enroll in direct deposit and have their wages deposited to the financial institution of their choice. Changes to an employee’s direct deposit information should be made online (My Self Service > Payroll and Compensation > Direct Deposit).

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  1. Payroll Requirements

    1. In order that new employees receive their payments on time, departments should ensure that the following has occurred:
      1. The employee’s human resource records have been submitted and properly approved.
      2. The employee has been enrolled in the Time & Labor Module and their time recorded in a timely fashion, in accordance with the payroll schedule.
      3. The employee’s Payable Time has been approved in accordance with the payroll schedule.

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  1. Maintaining Effective Internal Control

    1. It is the department’s responsibility to ensure that proper internal controls are maintained relative to the payroll function.
    2. Payroll and leave information should be reviewed, as appropriate, to ensure that employees are being properly paid and that leave usage is properly recorded.
    3. The Office of Internal Audit, other auditors, and/or Controller’s office staff will periodically visit departments to determine that appropriate internal accounting controls are in place.
    4. If you have any questions about the payroll controls, please contact the Payroll and Tax Services Office at 352-392-1231.

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  1. Payroll Schedules

    1. Payroll Processing Schedule (Regular Schedule)
Time Administration (processed centrally for the University) Processes nightly except first day of new pay period, then it is processed on Sunday to create Payable Time from time entered since Time Administration last processed.
Time & Labor: Approve Payable Time (Human Resources > Manager Self Service > Time Management > Approve Time and Exceptions > Payable Time Daily. To view pay check results in Review Paycheck and preliminary paylist, Payable Time must be approved by Tuesday (2nd week of pay period).
Approved Time Loaded to Payroll (processed centrally for the University) Tuesday-Thursday nights, 2nd week of pay period, and when Payroll and Tax Services performs a payroll calculation on Friday morning following the pay period end.

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  1. Payroll Reports

    1. Payroll Reports – Preliminary and Final paylist links are emailed to those with the UF_TL_DEPT_PROCESSOR security role. The email includes a link that requires the recipient to authenticate before accessing the paylist. The processor will receive a single paylist for all departments included in their Time and Labor Security profile.
Preliminary Paylist Generally on Wednesday through Friday morning of the week that includes the pay end date.
Final Paylist Monday morning of the pay date week.
Cost Distribution Generally on Monday of the regular pay date week.

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  1. Direct Deposit

    1. University rule 6C1-3.0422 provides the following relative to direct deposit of employee pay:
      1. The following describes the direct deposit requirement for all University of Florida employees. Direct deposit is the electronic transfer of net salary and travel expense reimbursements into University of Florida employees’ personal checking or savings account at United States financial institution.
      2. All employees, including temporary hires and non-work study students, are required to participate in the Direct Deposit Program as a condition of employment.
      3. Direct deposit information must be entered as part of the GatorStart onboarding process for all new hires with the exception of non-resident aliens. Direct deposit information for non-resident alien new hires is obtained from Human Resources by Payroll and Tax Services and entered into myUFL.
      4. Federal Regulations, Work-Study students are not required to participate in the Direct Deposit Program, but they are strongly encouraged by the University of Florida to participate.
      5. The direct deposit data remains active in the myUFL system until it is changed by the employee or one year after separation of employment.
      6. Employees are required to make a change to their direct deposit account information, should there be a change in their financial institution.
      7. Employees can change their direct deposit information online (My Self Service > Payroll and Compensation > Direct Deposit).
      8. Employees are not required to change direct deposit information in myUFL when changing hiring authorities, pay plans, or job titles within the University of Florida.

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  1. Wage Overpayments

  1. Overpayments can be prevented with the timely processing of ePAFs associated with terminations and other pay changes and the careful review and correction of employee Time & Labor records. Several tools are available to help departments review paychecks, such as the Preliminary Paylists and Final Paylists. Preliminary Paylists are available on Wednesday, Thursday and Friday during the week that includes the pay end date. This report will reflect a non-exempt employee’s approved hours in the system as of the prior day and an exempt employee’s regular and approved exception hours as of the prior day. Any Additional Pay entered by the department and approved by Levels 1 and 2 as of the prior day will also be included on the Preliminary Paylists. Final Paylists are available on the Monday of pay date week and represent the hours and Additional Pay that an employee will receive for that pay period. Timely review of the Paylists by staff who are knowledgeable about the department’s employees and the pay they should receive is the best safeguard to prevent wage overpayments.
  2. For active employees that receive an overpayment due to a change in time worked, the time should be corrected via the Report Time function. This correction will result in an adjustment on the next paycheck. Contact University Payroll and Tax Services if the change will result in the employee receiving a negative paycheck for the next pay period.
  3. If the overpayment occurs due to an employee termination, University Payroll and Tax Services will need to be contacted immediately so the payment can be cancelled before the employee receives the incorrect amount.
    1. A Check-Advice Cancellation Form will need to be completed by the department. The deadline for direct deposits to be cancelled is 5:00 P.M. on the Monday following the payroll closing. Requests submitted after this deadline may not stop the direct deposit from going to the employee’s bank account.
  4. When an employee receives an overpayment which cannot be corrected via Report Time, a Wage Refund Calculation Requestform will need to be completed. After the calculation is complete it will be emailed back to the appropriate departmental contacts for communication with the employee. The employee will then need to make a check payable to the University of Florida and send it to University Payroll and Tax Services. Once the full amount owed has been received, the overpayment check will be reversed in myUFL within 3 weeks.
    1. Employees will have to repay the net overpayment from the check they received. If the employee has any garnishments, or prior calendar year withholding taxes related to the overpayment, these will also need to be repaid to the University by the employee. Additionally, if the employee has terminated from UF any FICA Alternative deduction as a result of the overpayment is included in the calculation.
    2. If the employee’s repayment is not received within the same calendar year as the overpayment, any Federal Withholding paid on the net amount overpaid will also be due back to the University. Adjustments may require additional tax reporting.
  5. It is the department’s responsibility to contact the employee regarding the overpayment. If the employee has not repaid the overpayment within four (4) weeks, the employee will be sent a certified letter by University Payroll and Tax Services. If payment is not received within ten (10) days of receipt of the letter, the next action depends on whether the employee is a current employee or a terminated employee.
    1. If the employee is active, the department will be contacted so they may advise the employee that the overpayment will be deducted from his paycheck(s). University Payroll and Tax Services will use a deduction code of INTADV for this deduction.
    2. If the employee is terminated and does not contact University Payroll and Tax Services to set up a repayment plan, the matter is referred to a collection agency. The collection agency adds a collection fee to the amount currently owed by the employee.

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  1. Emergency Payroll Checks

  1. University Payroll Services will process emergency (off-cycle) checks during the pay day week for a check on the regular pay day. Additionally, emergency checks will be processed the week after pay day week for a check on Friday following the regular payday. All emergency checks are physical checks and are not direct deposits. An Emergency Check Request form must be submitted for each request.
  2. Deadlines for Emergency (Off-Cycle) Requests:
    1. By 4:00 p.m. on Tuesday of pay day week for a check to be picked up at the Payroll and Tax Services office on pay day (Friday) by a department representative.
    2. By noon on Monday following pay day for a check to be available Friday after pay day for a department representative to pick up in the Payroll and Tax Services office.

These dates, as well as other critical dates, are included in the Time & Labor listserv email that is sent on Mondays before the end of the pay period. Changes to these deadlines that result from holiday schedules are published in the Time & Labor listserv. This is an automatically generated listserv comprised of all employees with the security roles of UF_TL_DEPT_APPROVER, UF_TL_DEPT_PROCESS, or UF_TL_DEPT_PROCESS_NON_RPTG.

  1. Emergency (off-cycle) Check Request Requirements:
    1. Emergency check requests will not be approved without a distribution on all employee records for which an emergency check has been requested.
    2. The employee was paid less than 80% of his regular wages (based on FTE). However, if the non-exempt employee did not enter their time worked, an emergency check will not be approved, regardless of the percentage of the underpayment. Where time worked is not approved by the supervisor AND the employee is paid less than 80% of his regular wages, an emergency check will be issued. Supervisors need to be diligent in approving time and be sure that a backup approver is available if the supervisor is unable to approve the time. This is critical so that a financial hardship is not created for the employee.
    3. Additional pay does not qualify for an emergency check, with the exception of fellowships and other payments where the additional pay is the employee’s only source of income from the University. If the additional pay meets this requirement, then the Goal Balance must be updated in Additional Pay before the emergency check can be processed.
    4. Request must be received by the stated deadline.

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  1. Lost Checks

  1. If an employee’s check has been lost or destroyed, please complete the Affidavit for Duplicate Check The completed and notarized original form should be sent to Payroll and Tax Services, P.O. Box 113201, Gainesville, FL 32611 so that a replacement payment may be issued.

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  1. Beneficiary Payments

    1. In the event of an employee’s death, the employee’s department should notify Human Resources Benefits immediately. Any accrued wages, annual leave, applicable sick leave, and any overtime or special compensatory leave will be paid to the decedent’s beneficiary, estate, or as otherwise provided by law.
    2. The beneficiary must sign an affidavit before a notary to receive the payment due from the University of Florida. If the monies are due an estate, the proper legal documents must be submitted. All documents are submitted to Human Resources Benefits.
    3. The beneficiary payments are processed on a supplemental payroll schedule approximately five working days after receipt of the documents by Payroll and Tax Services.
    4. Federal withholding tax is not withheld from payments made to beneficiaries.
    5. Beneficiary wage payments which are made in a year subsequent to the year of the employee’s death are not subject to FICA taxes. However, beneficiary payments made in the same year as the employee’s death are subject to FICA taxes.
    6. The payment will be mailed to the beneficiary when it is processed.

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  1. Sick and Vacation Leave Payments

    1. Leave payment eligibility is based on Human Resources guidelines. The lump-sum payment for unused sick and/or vacation leave is normally paid within 30 to 60 days of termination and is a separate payment from the employee’s salary payment. It is the responsibility of the department to initiate the payment in the myUFL system. Upon separating from the University or entering DROP, leave payments in the amount of $5,000 or greater will be deposited in the Special Pay Plan, a 401(a) retirement plan. Participation in the Special Pay Plan is mandatory.

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