- Introduction and Contact Information
- Payroll Requirements
- Maintaining Effective Internal Control
- Payroll Schedules
- Payroll Reports
- Direct Deposit
- Wage Overpayments
- Emergency Payroll Checks
- Lost Checks
- Beneficiary Payments
- Sick and Vacation Leave Payments
- University Payroll and Tax Services is a unit of the University Controller’s Office which processes the University of Florida payroll, creating pay checks and electronic funds transfers 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 deposits
- Wage refund calculations
- Payroll accounting
- Time and labor
- Cashouts and beneficiary payments
- University Payroll and Tax Services is located in Suite 1250, East Campus Office Building. Please call 352-392-1231 if you need assistance.
- Cost Distribution– A payroll account code that translates to the chartfield string where payroll costs are recorded in the general ledger.
- EFT– Electronic fund transfer or direct deposit of wages into a specified bank account instead of issuing a paycheck.
- Exception Time– Any time that does not represent time worked, e.g. vacation, sick leave, administrative leave.
- Exempt Employee– An employee who is exempt from the Fair Labor Standards Act overtime payment provisions.
- 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.
- 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.
- Off Cycle– Emergency checks issued on other than regularly scheduled pay dates.
- On Cycle– Payroll processed on the regularly scheduled biweekly pay dates.
- OPS– Other Personnel Services. OPS positions are temporary and do not come with benefits.
- 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.
- 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.
- Time and Labor – myUFLsystems module where employees record time worked and leave taken.
- 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 had not elected to move to TEAMS employment.
- The University of Florida uses the myUFL Time & Labor and Payroll modules to collect time 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 site. Other useful and relevant information can be found on the UF Human Resource Services web site.
- An exempt employee’s time is loaded to Time & Labor based on the employee’s Full Time Equivalent (FTE). Exempt employees’ work time does not require approval except when “exception time” is recorded by the employee. When this occurs, the employee’s supervisor or designated person is required to approve “Payable Time”. When approved, Payable Time is loaded to the Payroll module for processing the employee’s pay.
- 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. 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.
- 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.
- University Payroll and Tax Services is responsible for processing the Office of Human Resource Services and Student Employment data to pay University employees and certain non-wage payments via the myUFL Payroll and Time & Labor modules. UF Enterprise Systems provides the technical support to the Office of Human Resource Services, Student Employment and University Payroll and Tax Services.
- The Department Heads are responsible for assuring that new hires and employee record changes are processed timely and accurately by the appropriate staff in their departments. This assures that employees may be properly paid. Accordingly, the following is encouraged:
- 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 Enterprise Systems website. Human Resource Services provides training and organizational development for UF faculty and staff on many topics. More information is on the Human Resources Services website.
- 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 Approvers and UF_TL Payroll Processor security roles will automatically receive these listserv messages since it is based on security roles.
- Employees charged with the responsibility for approving Payable Time review the employee records and approve the time in accordance with the established payroll schedule. It is important that approvers, in addition to approving payable time, review group exceptions (Manager Self Service > Time Management > Approvals > Manage Group Exceptions). High level exceptions will prevent payment to an employment; 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.
- Departmental employees understand when and how Preliminary Paylist, Paylist (final) and Cost Distribution Registers should be reviewed to assure that departmental employees are properly paid and payrolls costs have been recorded properly in the general ledger (Enterprise Reporting > Access Reporting > Human Resources Information > Pay Information.
- The employees are responsible for recording their time in Time & Labor or on a time card, as applicable, exempt and non-exempt, as applicable 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 Form W-4 may 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.
- In order that new employees receive their payments on time the department should ensure that the following has occurred:
- The employee’s human resource records have been submitted and properly approved.
- The employee has been enrolled in the Time & Labor Module and their time recorded timely in accordance with the payroll schedule.
- The employee’s Payable Time has been approved in accordance with the payroll schedule.
- It is the department’s responsibility to ensure that proper internal controls are maintained relative to the payroll function.
- Payroll and leave information should be reviewed as appropriate to ensure that employees are being properly paid and leave usage is properly recorded.
- 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.
- If you have any questions about the payroll controls, please contact the Payroll and Tax Services Office at 352-392-1231.
- 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 (Manager Self Service > Time Management > Approvals > Approve 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 following the pay period end.
- Payroll Reports – Access via Enterprise Reporting
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 Tuesday of the regular pay date week.
- University rule 6C1-3.0422 provides the following relative to direct deposit of employee pay:
- 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.
- All employees, including temporary hires and non-work study students, are required to participate in the Direct Deposit Program as a condition of employment, regardless of date of hire.
- The University of Florida Direct Deposit Authorization form, FA-PS-DDA, is incorporated herein by reference. The form should be completed and returned to the department as part of the New Hire Packet.
- 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.
- The direct deposit data remains active in the myUfl system until it is changed by the employee or one year after separation of employment.
- Employees are required to make a change to their direct deposit account information should there be a change in their financial institution.
- Employees can change or EDIT an existing balance account online (My Self Service > Payroll and Compensation > Direct Deposit), or a Direct Deposit Authorization form can be faxed to Payroll and Tax Services. These forms may be accessed on the Finance and Accounting website as well as Human Resource Services.
- 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.
- Overpayments can be prevented with timely terminations/job actions and 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 and 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 any 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.
- 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.
- If the overpayment occurs due to an employee termination, University Payroll Services will need to be contacted immediately; with timely communication, the payment can be cancelled before the employee receives the erroneous amount.
- If the employee receives a direct deposit, an Advice (EFT) Cancellation Request form will need to be completed. The deadline for direct deposits to be cancelled is 5:00PM on the Monday following the payroll closing.
- If the employee receives a paper check, a Check Cancellation Request form will need to be completed. If University Payroll and Tax Services Services is notified prior to mailing checks to employees, the check will be removed and voided by payroll staff.
- When an employee receives an overpayment which cannot be corrected via Report Time, a Wage Refund Calculation Request form will need to be completed. After the calculation is complete it will be e-mailed 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.
- Employees will have to repay the net pay from the check they received. If the employee has any garnishments, credit union or deferred compensation deductions these will also need to be repaid to the University by the employee. Additionally, if the employee has terminated from UF and since such time has withdrawn FICA Alternative funds from BENCOR, they must repay that portion of the overpayment.
- 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.
- 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, he 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.
- 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 PRDEBT for this deduction.
- 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.
- 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. It is important for employees to maintain current mailing addresses in the UF Directory since emergency checks are mailed on Thursdays. An Off-Cycle Check Request form must be submitted for each request.
- Deadlines for Emergency (Off-Cycle) Requests:
- By 4 PM on Tuesday of pay day week for a check to be mailed on Thursday before pay day.
- By 4 PM on pay day (Friday) for a check to be mailed the following Thursday.
- 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 a dynamic listserv that is sent to all employees with the security roles of UF_TL Approver or UF_TL Payroll Processor.
- Emergency (off-cycle) Check Request Requirements:
- Emergency check requests will not be approved without a distribution on all employee records for which an emergency check has been requested.
- 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.
- 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.
- Request must be received by the stated deadline.
- The department must enter corrections in Time & Labor, prior to requesting an emergency check, to reflect the time to be paid on an emergency check. The following guidelines should be followed for the time requested to be paid on the emergency check:
- If time is schedule loaded, change the Time Reporting Code (TRC) to “NOPAY” in Time & Labor unless the emergency check is requested as a result of Payable Status reading “Closed” or “Rejected by Payroll”.
- If time is input using Punch Time or Web Clock, delete all hours requested to be paid on the emergency check unless the emergency check is requested as a result of Payable Status reading “Closed” or “Rejected by Payroll”. This time must be entered on a time card and signed by the employee and supervisor. As an alternative, print the time in Weekly Punch Time prior to removing it from Time & Labor for the employee and supervisor to sign. The time card or printed copy of the Time & Labor record must be retained by the department for three (3) fiscal years.
- If an employee’s check has been lost or destroyed, please complete the Affidavit for Duplicate Check/Payroll form. 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.
- In the event of an employee’s death, the employee’s department should notify Payroll and Tax Services immediately. Any accrued wages, annual leave, sick leave, and special compensatory leave may be paid to the decedent’s beneficiary, estate, or as otherwise provided by law.
- 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 are to be submitted to Payroll and Tax Services through the employee’s department.
- The employee’s department will need to contact the Payroll and Tax Services office at 352-392-1231 and speak to the person who processes beneficiary payments. The department will be advised on immediate action required and sent correspondence requesting other information needed to pay any other amounts due the employee’s beneficiary or estate.
- The beneficiary payment documents have no scheduled submission date and payments are processed on a supplemental payroll schedule approximately five working days after receipt of the documents by Payroll and Tax Services.
- Federal withholding tax is not withheld from payments made to beneficiaries.
- 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.
- The payment will be mailed to the beneficiary when it is processed.
- Sick leave payment (Not eligible for payment until leaving the university)
- For employees hired prior to 04/01/2010:Upon separation, an employee with ten (10) or more years of creditable service shall be paid for one-fourth of unused sick leave accrued after October 1, 1973, up to a total of 480 hours. Sick leave is paid at the rate of pay at the time the employee leaves the university. Upon reemployment by the University within 180 days or upon recall by the University within 365 days, all unpaid sick leave shall be restored. An employee with fewer than ten (10) years of service shall be not be paid for any unused sick leave and such leave shall be forfeited unless reemployed by the University within 180 days or recalled by the University within 365 days.
- For employees hired on or after 04/01/2010: There is no payment for unused sick leave upon separation, and such leave shall be forfeited unless the employee is recalled by the University within 365 days after a formal University layoff.
- Vacation leave payment (not eligible for payment until leaving the university, entering DROP, or changing from a 12-month to a 9-month salary plan)
- An eligible employee shall be paid for all unused vacation leave hours up to the maximum payment allowed for the employee’s pay plan. Upon recall by the University within 365 days after a formal University layoff, the employee shall have all unpaid vacation leave restored, and any vacation leave paid at time of separation also shall be restored upon repayment.
- 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, unused leave payments in the amount of $2,000 or greater will be deposited in the Special Pay Plan, a 401(a) retirement plan. Participation in the Special Pay Plan is mandatory.
5. Payroll Requirements
6. Maintaining Effective Internal Control
7. Payroll Schedules
8. Payroll Reports
9. Direct Deposit
10. Wage Overpayments
11. Emergency Payroll Checks
12. Lost Checks
13. Beneficiary Payments
14. Sick and Vacation Leave Payments