OSPA Payroll Calculation Oregon Statewide Payroll Services October 27, 2009
Feb 04, 2016
OSPA Payroll Calculation
Oregon Statewide Payroll ServicesOctober 27, 2009
2
Class Objectives
By the end of class, students will be able to: Replicate the basic OSPA payroll calculation
for: Federal and State income tax withholding Social security and Medicare taxes Workers’ Benefit Fund Assessment PERS contributions
3
Objective Cont’d
Describe how flags on the following screens impact the calculation and the P090 / P091 YTD Wages, Taxes, and Retirement screens:
PTB2 Payroll Benefit Package Table PTD1 and PTD2 Payroll Deduction Table
Replicate the OSPA calculation for the following:
LWOP for salaried employees Earned Income Credit advance Overtime
4
Class Outline
Taxes, Assessments and Retirement Contributions LWOP for Salaried Employees Earned Income Credit
Pay and Leave Codes Deduction Codes Overtime
5
Taxes, Retirement, Worker’s Benefit Fund
6
Income Tax Withholding
P010 Withholding Data / Locator Data FEDERAL and STATE or MANDATORY
WITHHOLDING STAT, EXEM, ADDL
EIC CD from W-5
PTB2 Payroll Benefit Table INC SUBJ to TAX = Y INC TYP = O or T
PTD1 Payroll Deduction Table Nontaxable Code
7
FIT / SIT Cont’d
Percent Withholding Tables IRS Publication 15-T New Wage
Withholding and Advance Earned Income Credit Payment Tables
DOR Tax Withholding Tables http://www.oregon.gov/DOR/BUS/docs/206-430.pdf http://www.oregon.gov/DOR/BUS/payroll_updates.shtml
8
FICA
Federal Insurance Contributions Act Social Security Medicare
Publication 15 (Circular E) Employer’s Tax Guide Rates Wage base limit for social security
Both employer and employee pay
9
FICA Cont’d
OSPA P010 FICA SUBJ = Y PTB2 INC SUBJ TO SS = Y PTD1 Non Taxable Code
10
Injured Workers
Workers’ Compensation Tax Workers’ Compensation Premium
Assessment Workers’ Benefit Fund Assessment
11
Workers’ Compensation Tax SAIF insurance premium OSPA:
P010 SAIF SUBJ = Y PTB2 SAIF PCT >0.0000
OSPA reports SAIF subject hours and wages to DAS Risk Management
Risk bills agencies
12
Workers’ Compensation Premium Assessment Administrative costs to Department of
Consumer and Business Services (DCBS) Workers’ Compensation Board Workers’ Compensation Division OR-OSHA
DAS Risk Management bills agencies
13
Workers’ Benefit Fund Assessment Injured worker programs through DCBS Based upon hours or partial hours
employee worked DCBS sets rate annually Both employee and employer pay OSPA calculates and pays
P010 SAIF SUBJ PTB2 SAIF PCT
14
Retirement – PERS
OSPA uses: P010 RTMT SYST, RTMT STAT, RTMT
ACCT PTB2 INC SUBJ TO RMT
For P010 entries, use: P030 Job Status Data PERS JOB CLASS
CODE HRSD HR Systems and Services PERS
Wage/Job Class Code Crosswalk
15
Retirement – P010
RTMT SYST = retirement plan Determines % for both employer and
employee contributions If N, will not calculate either contribution
RTMT STAT = who will pay employee contribution D = employer paid E = employee paid N and P = no employee contribution
16
Exercise #1 - Basics P030 OR#######,#####,1,999999 JOB STATUS DATA 030 LASTNAME, FIRSTNAME I
*** JOB STATUS INFO *** *** CONCURRENT JOB INFO *** JOB STAT START/STOP 070109/999999 REPORT DISTR CD 032 PERS AGY/POS/DFC/SC #####/0501105/0/0 RECOG SVC DT 121806 PT-FT CD/PCT F/1.0000 CITY CNTY CD 34/ APPOINTMENT TYP DT/CD 121806/P STANDARD HRS PER DAY 8.000 EMP REPR/CLS/OPT/STEP OA /C0104 /A/A/02 MASS TRANSIT DIST T PERSONNEL TRANS CD 237 TIMESHEET CD N BENEFIT PKG CD CO LEAVE ACCRUAL SVC CD 1 EMPLOYEE ID ######### PERS JOB CLASS CODE G CREW-UNIT WAGE BASIS CD S PERSONNEL BASE RATE 2284.00 ---FUND SPLITS--- -FIXED MLY DIFFS-- ADJUSTED BASE 2284.00 LABOR COSTING PCT PAY PCT/ PCT/ PERSONNEL PAY RATE 2284.00 TYPE AMT AMT EQUIVALENT RATE 13.18 CD HOLIDAY PKG CD H 113520004092 1.0000 LOA BEG DT/CD/END SEPARATION DT/REASON O-T/FLSA CD Y/N LAST PA NUMBR/TRAN DT LABOR 071609
17
Exercise #1 Cont’dP010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010 LASTNAME, FIRSTNAME WH02 ENTER UPDATES
RDC/CREW/CST CTR 032 ----------MANDATORY WITHHOLDING---------- ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000 ? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000 ? RETIREMENT START DATE: 073107
EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? 063009 J 00 0000 J 00 0000 N G D 000000 Y Y Y ? 043009 J 09 0000 J 09 0000 N G D 000000 Y Y Y
----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?
18
Exercise #1 - AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1864.40 SIT 133.00 SSEC 141.61 MEDR 33.11 WBF 2.48 ERETG 64.87 SRETG 137.04
GROSS 2284.00 TX/RT 419.60 DED 1864.40 NET/ACH .00 / 1864.40 CALC YTD? N
19
LWOP for Salaried Employees (Regular hours worked ÷ hrs. in FT work
mo) * adjusted monthly base rate For example:
160/168 * 5187 = 4980
20
Exercise #2 – 8 hr. LAP003 OR#######,1,01 ##### Batch # 000 FORS Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg 177.00 LWOP .00 Other .00 F/T hours 177.00 WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG 169.00 Agency ##### 2 LA 8.00 T/S 100109/103109 3 Period End 103109 4 *Job Change Data* 5 Labor Cost/PCT 6 113520004092 100.00 7 8 9 10 J/C 070109/999999 11 CREW POS 0501105 12 APP P CL OA C0104 02 13 WS 14C BASIS S O/T YN 14 Forecast 177.0 15 Hrs HO .0 F/T 177.0 16 Max Hours 177.0 17 LV ACCR 1 P/T 100.00 18 Adjust Base 2284.00 CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18 LA 8.00- Hol H Ben CO Cont N
21
Exercise #2 - AnswerP370 OR#######,####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 169.00 2180.77 FIT 93.92 XDNN555 DIRE 1792.65 FURLOUG N 8.00 SIT 125.00 SSEC 135.21 MEDR 31.62 WBF 2.37 ERETG 61.93 SRETG 130.85
GROSS 2180.77 TX/RT 388.12 DED 1792.65 NET/ACH .00 / 1792.65 CALC YTD? N
22
Earned Income Credit
Advance payment for earned income credit
Employee submits W-5 each January 1 Codes:
J = married, both spouses have EIC M = married, only employee has EIC N = not subject S = single or head of household
23
EIC Cont’d
Federal only Publication 15 (Circular E) – Percentage
Method
24
Exercise #3 – EIC = MP010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010 LASTNAME, FIRSTNAME WH09 UPDATE COMPLETED WH66 ENTER NEW KEY OR MORE UPDATES
RDC/CREW/CST CTR 032 ----------MANDATORY WITHHOLDING---------- ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000 ? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000 ? RETIREMENT START DATE: 073107
EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? 103109 J 00 0000 J 00 0000 M G D 000000 Y Y Y ? 063009 J 00 0000 J 00 0000 N G D 000000 Y Y Y
----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?
25
Exercise #3 – AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1968.56 SIT 133.00 SSEC 141.61 MEDR 33.11 WBF 2.48 EIC 104.16- ERETG 64.87 SRETG 137.04
GROSS 2284.00 TX/RT 419.60 DED 1968.56 NET/ACH .00 / 1968.56 CALC YTD? N
26
Pay and Leave Codes
27
PTB2 Payroll Benefit Table Pay and Leave Codes are by Benefit
Package P030 BENEFIT PKG CD
For taxes , PERS and SAIF, OSPA uses: INCOME-SUBJ-TO INC TYP SAIF PCT
28
PTB2 Cont’d
INCOME-SUBJ-TO (Y or N) SS = social security and Medicare RMT = PERS TAX = FIT and SIT MT = mass transit
29
PTB2 Cont’d
INC TYP N = not income O = other income R = reimbursement T = taxable income
SAIF PCT If >0.0000, used in:
WBF Reported hours to Risk Management
30
PTB2 Cont’d PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE
PKG CODE CO DESCRIPTION SEIU/OPEU EE
TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF TYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT ? AST ADDNL STRGHT N 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000 ? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000 ? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000 ? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000 ? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000 ? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000 ? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000 ? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000 ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000 ? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000 ? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000 ? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000
31
P090 YTD Wages, Taxes, and Retirement Summarizes tax year reporting and
payments Updated after each final payroll run W-2 will reflect numbers on this screen
32
P091 YTD Wages, Taxes, and Retirement Also summarizes tax year reporting and
payments Results of an on-line calculation from
entries made since the last final payroll run
Access through the P370 Calculation of Current Payoff
33
P090 / P091 Cont’d
P090 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME
(TXI) TAXABLE INCOME 24065.88 (SSS) SAIF-EMPLR CONTRIB. 0.00 (ROE) REIMB. OF EXPENSES 0.00 (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 15.75 (OTI) OTHER TAXABLE INCOME 0.00 (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 24065.88 (FIT) FED. TAX WITHHELD 1260.59 (FTE) SOC SEC TAX PD EMPLYE 1492.08 (SIT) STATE TAX WITHHELD 1165.00 (FTS) SOC SEC TAX PD EMPLR 1492.08 (WES) WBF PAID - EMPLOYE 21.56 (HSW) MEDR SUBJECT WAGES 24065.88 (WSS) WBF PAID - EMPLOYER 21.56 (HTE) MEDR TAX PD - EMPLOYE 348.96 (HTS) MEDR TAX PD - EMPLR 348.96
(LRO) LEGIS RETIREMENT OPT 0.00 ------------------------- RETIREMENT------------------------- SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH
G 000000 24112.18 1446.73 0.00 1460.27
34
Exercise #4 – Pay TypesP003 OR#######,1,01 ##### Batch # 000 Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg 177.00 LWOP .00 Other 16.00 F/T hours 177.00 WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG 177.00 Agency ##### 2 SDE 16.00 T/S 100109/103109 3 4 *Job Change Data* 5 Labor Cost/PCT 6 113520004092 100.00 7 8 9 10 J/C 070109/999999 11 CREW POS 0501105 12 APP P CL OA C0104 02 13 WS 14C BASIS S O/T YN 14 Forecast 177.0 15 Hrs HO .0 F/T 177.0 16 Max Hours 177.0 17 LV ACCR 1 P/T 100.00 18 Adjust Base 2284.00 CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18 Hol H Ben CO Cont N
35
Exercise #4 - P050 P050 OR#######,#####,1,103109 GROSS PAY ADJUSTMENTS ON FILE LASTNAME, FIRSTNAME GP93 TRANSACTION COMPLETE
PAY STRT STOP ADJ DAYS TRAN TYP DATE DATE TYP RATE UNITS AMOUNT WRKD DATE ERROR MSG ? CLA 103109 103109 A .00 .00 200.00 102209 CLOTH ALLOW COMMENT 10/09 UNFRM
? EDT 103109 103109 A .00 .00 150.00 102209 ED EXP TXBL COMMENT 10/09 CLS
? ER 103109 103109 A .00 .00 25.00 102209 REIMB OF EX COMMENT 10/09 EXP
? SVN 103109 103109 A .00 .00 100.00 102209 VEH/NON SUB COMMENT 10/09 CAR
? A COMMENT
? A COMMENT
36
Exercise #4 – PTB2PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE
PKG CODE CO DESCRIPTION SEIU/OPEU EE
TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIFTYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000? EDT ED EXP TXBL N 00.00 N N Y N Y N N N N T 0.0000 0.0000? ER REIMB OF EXP N 00.00 N N N N N N N N N R 0.0000 0.0000? RG REGULAR PAY N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000? SDE SH DIFF 0.75 N 00.75 Y N Y Y Y Y Y N D T 0.0000 0.0000? SVN VEH/NON SUBJ N 00.00 N N Y N Y N N N N O 0.0000 0.0000
37
Exercise #4 – Answer P370P370 OR#####,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 FIT 148.70 XDNN555 DIRE 2172.05 SH DIFF T .75 16.00 12.00 SIT 153.00 ACLOTH A R 200.00 SSEC 157.86 AED EXP T 150.00 MEDR 36.91 AREIMB O R 25.00 WBF 2.48 AVEH/NON O 100.00 ERETG 70.89 SRETG 149.76
GROSS 2671.00 TX/RT 498.95 DED 2172.05 NET/ACH .00 / 2172.05 CALC YTD? N
38
Exercise #4 – Answer P091 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME *** CALCULATED FROM P370 ***
(TXI) TAXABLE INCOME 26511.88 (SSS) SAIF-EMPLR CONTRIB. 0.00 (ROE) REIMB. OF EXPENSES 225.00 (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 17.50 (OTI) OTHER TAXABLE INCOME 100.00 (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 26611.88 (FIT) FED. TAX WITHHELD 1409.29 (FTE) SOC SEC TAX PD EMPLYE 1649.94 (SIT) STATE TAX WITHHELD 1318.00 (FTS) SOC SEC TAX PD EMPLR 1649.94 (WES) WBF PAID - EMPLOYE 24.04 (HSW) MEDR SUBJECT WAGES 26611.88 (WSS) WBF PAID - EMPLOYER 24.04 (HTE) MEDR TAX PD - EMPLOYE 385.87 (HTS) MEDR TAX PD - EMPLR 385.87
(LRO) LEGIS RETIREMENT OPT 0.00 ------------------------- RETIREMENT------------------------- SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH
G 000000 26608.18 1596.49 0.00 1531.16
39
Deduction Codes
40
PTD1 Payroll Deduction Table Non Taxable Code
N = exempt from FIT/SIT, subject to FICA T =
No plan code or # plan code = subject to FIT/SIT, FICA
Alpha plan code = exempt from FIT/SIT, FICA X = exempt from FIT/SIT, FICA
41
PTD1 Payroll Deduction Table PTD1 KMNN,999999 PAYROLL DEDUCTION TABLE
Tran Type: ? Deduction Information: Deduction Code KMNN Type H Description KAISER HMO Category P Start Date 120108 Stop Date 999999
Payee KAISER FOUNDATION-MEDICAL Address P.O. BOX 4100-3 City PORTLAND State OR Zip 972080000
Central Y Check Accum 2 Multiple DED 1 Admin Fee Payee S OPE Class H Kaiser Code 7017 Plan is Seq Num N Share Basis V Board PCT 0060 Priority 01
Deferred Compensation, TSA and FSA Information: Maximum PCT Curr .00 Maximum PCT YTD .00 Maximum Amt Curr .00 Maximum Amt YTD .00 Non Taxable Code T
Restrict to Agency 00000 _____ _____ _____ _____ _____ _____ _____ _____ _____
Union Dues Information: Rate PCT .00 Plus Amt .00 Min Amt .00 Max Amt .00
42
PTD2 Payroll Deduction Table PTD2 KMNN,999999 PAYROLL DED/PLAN TABLE
Payee KAISER FOUNDATION-MEDICAL Deduction Description KAISER HMO
T Plan Description Carrier OPE Cls Empl Adm/Stab Vendor State Code Cvg Tier CD Share Fee Share Share ? AAA EMP ONLY A W 756.46 4.51 751.95 .00 ? BBB EMP&SPOUSE B X 1013.67 6.05 1007.62 .00 ? CCC EMP&CHILDREN C Y 869.94 5.19 864.75 .00 ? DDD EMP&FAMILY D Z 1036.36 6.18 1030.18 .00 ? ZZZ ADJ 2008 _ _ .00 .00 .00 .00 ? 001 ADJ 2008 _ _ .00 .00 .00 .00 ? 101 EMP ONLY A W 756.46 4.51 751.95 .00 ? 102 EMP&SPOUSE B X 1013.67 6.05 1007.62 .00 ? 103 EMP&CHILDREN C Y 869.94 5.19 864.75 .00 ? 104 EMP&FAMILY D Z 1036.36 6.18 1030.18 .00 ? 802 EMP&PARTNER B X 1013.67 6.05 1007.62 .00 ? 803 EE/DP'S CHL C Y 869.94 5.19 864.75 .00 ? 804 EE/DP/EE CHL D Z 1036.36 6.18 1030.18 .00 ? 805 EMP&BOTH CHL C Y 869.94 5.19 864.75 .00 ? 806 EE/DP/DP CHL D Z 1036.36 6.18 1030.18 .00 ? 807 EE/DP/BTH CH D Z 1036.36 6.18 1030.18 .00 ? 901 EE YTD/AGCY$ _ _ .00 .00 .00 .00 ? 902 ADJ 2008 SUB _ _ .00 .00 .00 .00
43
Exercise #5 - Deductions
Code/Plan Amount PTD1
BK18 $12.00 T
DCNN 100 $250.00 N
KDNN BBB $93.64 T
KMNN BBB $1,013.67 T
LCNN $75.00 T
PKNN 444 $65.00 X
SINN 001, 20K $5.50 T
SLNN 001, 5K $1.10 T
UGNN CCC, 40K $21.61 T
44
Exercise #5 - AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 FIT 99.42 BK18 FOOD 12.00 SH DIFF T .75 16.00 12.00 SIT 128.00 DCNN100 DEF/ 250.00 ACLOTH A R 200.00 SSEC 152.99 KDNNBBB KAIS AED EXP T 150.00 MEDR 35.77 KMNNBBB KAIS AREIMB O R 25.00 WBF 2.48 LCNN UN L 75.00 AVEH/NON O 100.00 ERETG 70.89 PKNN444 PARK 65.00 SRETG 149.76 SINN001 PEBB SLNN001 BASI UGNNCCC EMP 13.51 UGNN040 EMP 8.10 XDNN555 DIRE 1828.73
GROSS 2671.00 TX/RT 418.66 DED 2252.34 NET/ACH .00 / 1828.73 CALC YTD? N
45
PEBB Numeric Plan Code
P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 FIT 99.42 BK18 FOOD 12.00 SH DIFF T .75 16.00 12.00 SIT 128.00 DCNN100 DEF/ 250.00 ACLOTH A R 200.00 SSEC 152.99 KDNNBBB KAIS AED EXP T 150.00 MEDR 35.77 KMNNBBB KAIS AREIMB O R 25.00 WBF 2.48 KMNN102 AKAIS 1013.67 AVEH/NON O 100.00 ERETG 70.89 LCNN UN L 75.00 SRETG 149.76 PKNN444 PARK 65.00 SINN001 PEBB SLNN001 BASI UGNNCCC EMP 13.51 UGNN040 EMP 8.10 XDNN555 DIRE 815.06
GROSS 2671.00 TX/RT 418.66 DED 2252.34 NET/ACH .00 / 815.06 CALC YTD? N
46
PEBB Alpha Plan CodeP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2284.00 177.00 2284.00 SIT 52.00 BK18 FOOD 12.00 SH DIFF T .75 16.00 12.00 SSEC 90.14 DCNN100 DEF/ 250.00 ACLOTH A R 200.00 MEDR 21.08 KDNNBBB KAIS AED EXP T 150.00 WBF 2.48 KMNNBBB KAIS AREIMB O R 25.00 ERETG 70.89 KMNNBBB AKAIS 1013.67 AVEH/NON O 100.00 SRETG 149.76 LCNN UN L 75.00 PKNN444 PARK 65.00 SINN001 PEBB SLNN001 BASI UGNNCCC EMP 13.51 UGNN040 EMP 8.10 XDNN555 DIRE 1068.02
GROSS 2671.00 TX/RT 165.70 DED 2505.30 NET/ACH .00 / 1068.02 CALC YTD? N
47
Overtime
48
FRRP
FRRP = FLSA Regular Rate of Pay AHRP = annualized hourly rate of pay or the
EQUIVALENT RATE from P030
Based upon actual hours worked and dollars paid in a month If time or P050 change, FRRP may change May vary from month to month
49
For FRRP OSPA Uses
TYPE and HOURS on P003 or P004 Time Capture
PAY TYPE and AMOUNT on the P050 Gross Pay Adjustments
ADJUSTED BASE and EQUIVALENT RATE on the P030 Job Status Data
LV TP, RATE UNIT, REG PY, OT, and OT/MLT on the PTB2 Payroll Benefit Table
50
PTB2 Cont’d PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE
PKG CODE CO DESCRIPTION SEIU/OPEU EE
TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF TYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT ? AST ADDNL STRGHT N 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000 ? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000 ? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000 ? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000 ? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000 ? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000 ? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000 ? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000 ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000 ? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000 ? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000 ? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000
51
PTB2 OT Code
B = both dollars and hours D = just dollars included, from P050 N = neither dollars or hours O = FLSA subject OT, paid at FRRP
rate P = partial or premium hours, O/T MLT
52
To Determine FRRP Overtime Rate1. FLSA Subject hours = Annualized Average
Hours (173.33) + OT hours2. FLSA Subject salary = base salary +
timesheet differentials + overtime Diff hrs X PTB2 RATE UNIT OT hrs X P030 EQUIVALENT RATE
3. FRRP rate = FLSA subj salary ÷ FLSA subj hours+ P050 Amount ÷ 173.33
4. Adjusted OT rate = FRRP rate * 1.5
53
Overtime Example P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 2473.00 176.00 2473.00 FIT 171.87 ADNN100 EMP/ 3.40 ADDNL S T 14.27 10.00 142.70 SIT 163.00 AHNN001 LONG 13.35 OVERTIM T 24.83 16.00 397.28 SSEC 226.83 DONN SEIU 42.04 COMP TM N 8.00 MEDR 53.05 LTNN001 DEP 1.29 SH DIFF T .75 16.00 12.00 WBF 2.94 OPNNCCC ODS ACLOTH A R 200.00 ERETG 102.52 OPNN901 ODS AED EXP T 150.00 SRETG 216.60 RGNNCCC REGE AHOUSNG O 350.00 SINN001 PEBB AREIM TX O 35.00 SLNN001 BASI AVEH/NON O 100.00 STNN001 SHOR 14.10 TDNN SEIU 2.75 UBNNAAA EMP 1.48 VSNNCCC VSP XDNN555 DIRE 2678.88
GROSS 3374.98 TX/RT 617.69 DED 2757.29 NET/ACH .00 / 2678.88 CALC YTD? N
54
Exercise #6 - AnswerP370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME I
INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T 4286.00 176.00 4286.00 FIT 741.33 ADNN100 EMP/ 3.40 ADDNL S T 24.73 8.00 197.84 SIT 344.00 AJNN001 LONG 12.86 LEAD WK T 1.24 24.00 29.76 SSEC 347.03 DCNN100 DEF/ 100.00 OVERTIM T 38.64 24.00 927.36 MEDR 81.16 DONN SEIU 72.86 SH DIFF T .75 24.00 18.00 WBF 2.91 GWNN OPEU 11.81 AINS RET T 138.26 ERETS 115.30 KDNNBBB KAIS SRETS 335.83 OONN001 OPT PLNNF00 LEGA 20.90 SINN001 PEBB SLNN001 BASI SVNN SAVI 50.00 TDNN SEIU 2.75 UNNN120 SP/D 15.10 XDNN333 DIRE 100.00 XDNN555 DIRE 3691.11
GROSS 5597.22 TX/RT 1516.43 DED 4080.79 NET/ACH .00 / 3691.11 CALC YTD? N
55
OT Changes from Run 1 to Run 2 OSPA will automatically recalculate the
overtime rate It will back out the Run 1 entry and
recalculate for the month
56
Example
57
OT Changes for Closed Month If month is still on P190 Payroll Register
Data Correct time in applicable month Set a corrective on the P190 OSPS will calculate the OT in the appropriate
month
58
Closed Month Cont’d
If month is not on the P190 Calculate the correct OT rate for the prior
month Enter time on the P050 Gross Pay
Adjustments for the current month Use pay type ZOT You may need to back-out prior OT for the
month
59
What Questions do you have?