Ohio Administrative Code › Title 3364 - University of Toledo › Chapter 3364-40 - Fees and Reimbursements › Section 3364-40-09 - Payroll

Current through all regulations passed and filed through July 1, 2024
(A)
								Policy statement
The board of trustees is the sole
				authority to authorize appointment and establish salaries for unclassified and
				faculty employees. The chief human resources officer shall establish
				appropriate procedures in order to ensure compliance and coordination with all
				applicable statutory regulations, contractual agreements, and other
				interrelated policies and procedures.
The university shall pay employees on a
				scheduled basis for work performed as properly documented. Work should not
				commence before the employee information is entered into the payroll system
				with the correct supporting documentation, including rate of pay. Paydays are
				listed on a schedule published prior to the beginning of each fiscal
				year.
For employees who are paid on an hourly
				basis, the university shall provide an appropriate method by which to record
				hours worked via time cards or an automated time and attendance systems.
				Employees who are subject to the overtime provisions of the federal wage and
				hour law must document time in and out using the method that is provided for
				their particular job. Ensuring compliance with this policy is the
				responsibility of supervision through their review and approval of the time
				collection systems.
Under normal daily operating
				activities, employees will only have access to their own individual time cards
				or electronic time card report. Supervisors and department heads will have
				access to time cards and electronic time card reports for only those employees
				under their responsibility.
The university will administer all
				payroll deductions which are legally required. Additionally, the university may
				elect under specific circumstances to administer other payroll
				deductions.
(B)
								Roles and responsibilities
(1)
									Payroll office
			 operations
All payments for personal services
				performed by university personnel must be processed through the payroll system
				and will be included as compensation.
New employees are required to receive
				their pay via direct deposit as a condition of employment. Ongoing employees
				are encouraged to opt for direct deposit for their benefit and for efficiency
				for the university, but are not required to do so unless part of their
				collective bargaining agreement.
A person on a twelve month contract or
				pay basis normally commences employment on a Monday (excepting holidays) and
				terminates as of a Friday (excepting holidays). A person on such a contract who
				commences or terminates employment on other days of the week will have his or
				her salary prorated on the basis of a five-day week. Payment for accumulated
				and unused vacation and sick time will be calculated on the same basis (five
				days equal one week), as salary adjustments.
Contracts on a nine month basis and
				contracts for only one semester shall be dated to begin according to the
				university academic calendar.
A person whose contract subsequently
				changes shall receive payment based on the revised contract with retroactive
				adjustment where appropriate. A contract which commences or terminates within a
				semester will be pro-rated on the basis of a five-day week, and the contract
				salary will be divided by the number of weeks in the period covered by the
				contract to determine the weekly amount.
Compensation for persons on sabbatical
				leave will be paid according to the collective bargaining agreement with the
				American association of university professors "AAUP" or, for non-bargaining
				faculty, pursuant to the applicable policy.
A lost or stolen paycheck should be
				reported immediately to the payroll office so that the appropriate action can
				be taken.
If an employee is overpaid, through
				university or employee error, it is the responsibility of the employee to
				reimburse the university. If an underpayment occurs, the university will
				correct the error either via a manual check or direct deposit subject to
				payroll department approval or the amount will be included in the next
				regularly scheduled pay check.
(2)
									Pay periods and
			 pay dates
Salaried employees are defined as all
				employees whose compensation is not variable from pay period to pay period
				based on hours worked documented by time card or automated time and attendance
				system. Examples include faculty, professional staff, and graduate
				students.
Hourly employees are defined as all
				employees whose compensation can be variable from pay period to pay period
				based on hours worked documented by time card or automated time and attendance
				system. Examples include staff represented by either American federation of
				state, county and municipal employees "AFSCME" or communication workers of
				America "CWA" and undergraduate student workers.
Paydays will be according to a schedule
				published on the university of Toledo "UT" payroll website before each fiscal
				year. For those pay dates falling on a holiday, the pay will be disbursed on
				the previous business day.
Salary and hourly employees on the
				health science campus "HSC" pay plan are paid two weeks after the date the work
				was performed. The HSC hourly work week begins on Sunday at twelve am and ends
				on Saturday at eleven-fifty-nine p.m. Hourly employees on the main campus "MC"
				pay plan are paid one week after the date the work was performed. The MC hourly
				work week begins on Saturday at twelve a.m. and ends on Friday at
				eleven-fifty-nine p.m. All MC salary employees are paid up to and including the
				pay date.
(3)
									Recording of hours worked
All employees who are subject to the
				overtime provisions of the federal wage and hour law will be provided with a
				way to document their time for input to the payroll system. Employees will
				submit their time worked through an automated time and attendance system or on
				a paper time card.
Automated time and attendance systems:
				automated time and attendance technology speeds the calculation of time to be
				paid, however, supervisor review is still necessary. The accuracy of the time
				calculated is the responsibility of the employee and the supervisor jointly.
				Supervisors must sign off by the posted deadlines in order to ensure meeting
				the current pay period.
Manual paper time cards: where
				automated time and attendance technology is not yet deployed, the university
				will provide manual time cards for use. Cards must be completed by the employee
				and approved by the supervisor. The accuracy of the time calculated is the
				responsibility of the employee and the supervisor jointly.
Cards must be received in the payroll
				office by posted deadlines in order to be processed for the current pay
				period.
Pay will be computed to the nearest
				quarter hour, using the rule of seven rounding. Thus, if your time worked
				totals to seven hours and fifty-three minutes, the pay will round to
				seven-point seventy-five hours; if seven hours and fifty-four minutes, then
				will round to eight hours.
Deliberate falsification of time worked
				either over or under on either the part of the employee or supervisor will be
				considered a violation of federal wage and hour law and will result in
				discipline up to and including termination.
(4)
									Access to payroll
			 records
Human resources staff may request
				access to time cards and/or electronic time card reports in response to labor
				grievances and requests. All requests from labor representatives must first be
				submitted to the human resources office for review and
				authorization.
Authorized individuals requesting to
				review time cards and/or electronic time card reports may come to the payroll
				office to view the necessary records. The time cards and/or electronic time
				card reports will not be taken from the payroll office unless subpoenaed by a
				legal authority. Copies of time cards and/or electronic time card reports will
				not be forwarded to any department. If copies are needed for legitimate
				purposes, the requestor will be required to come to the payroll office and make
				their own copies.
Employment verification are done
				through an automated verification service, jobtrax inc. which can be accessed
				at
www.verifyjobhistory.com/
Employees will need to provide the third party
				requesting information with their identification information and UT's code:
				2419.
Individual sick time, vacation time,
				comp time, and personal time balances can be accessed in self-service on my UT
				through the website by the employee.
Requests to change any employee
				records, such as changes in the use of vacation time or sick time must be made
				by the department supervisor to the payroll office in writing or through
				university email.
Adjustments to time cards and/or
				electronic time card reports must be made within two pay periods after the pay
				period which is affected. All changes must be signed by or emailed from the
				appropriate supervisor.
Personnel records as well as payroll
				information are subject to public disclosure in accordance with section
				149.43
				of the Revised Code.
(5)
									Payroll
			 deductions
Payroll deductions are administered by
				payroll or human resources staff on behalf of university employees. Enrollment
				in deductions can be completed by contacting the payroll office or completing
				forms available on the payroll website,
www.utoledo.edu/offices/controller/payroll/
.
Approval for any new type of deduction
				must come from the university controller. The types of deductions are listed
				below.
(a)
										Required deductions:
i.
											Payroll taxes -
			 federal, state and local income taxes; school district income taxes; state
			 retirement plan or alternative retirement plan contributions.
ii.
											Garnishments and
			 other court ordered deductions - amounts ordered by a court to be deducted and
			 paid to the court or a trustee in satisfaction of an obligation of the employee
			 such as past due debt or child support.
iii.
											Union dues -
			 dues for membership in one of the bargaining units that represent university
			 employees, or fair share fees for bargaining unit members who are not members
			 of the union but represented by that union.
iv.
											Employee benefit
			 plans - premium contributions from employees which are required in order to
			 obtain coverage in an employer sponsored fringe benefit program. Participation
			 may be optional, but when participation is elected, employee contributions must
			 be made by payroll deduction. All such programs will be approved by the human
			 resources department.
v.
											Employee savings programs - any program that is
			 determined to be a bona fide savings or consumer credit counseling service to
			 which employees can contribute either on a pre-tax or after tax basis, as
			 applicable law or internal revenue code permits. Examples include tax sheltered
			 annuities, contributions to Ohio deferred compensation plan. The associate vice
			 president for human resources shall approve any new employee savings programs
			 and establish appropriate procedures in order to ensure compliance and
			 coordination with all applicable statutory regulations, contractual agreements,
			 and other interrelated policies and procedures.
(b)
										Optional or
			 voluntary deductions:
Charitable organizations - single or
				ongoing bi-weekly pledged donations to charitable organizations that comply
				with policy 3364-55-04 (philanthropic fundraising activities and request for
				gifts), or its successor, and are approved by the chief human resource officer
				under the following guidelines. The agency shall:
i.
											Be a tax exempt
			 organization per Internal Revenue Code (proof required)
ii.
											Have a voluntary
			 board of directors reflecting the diversity of the community served. Board
			 membership should be on a rotating basis iii. Utilize a strategic planning
			 process and provide upon request an up-to-date formal strategic plan approved
			 by its board iv. Provide upon request a current independent financial audit v.
			 Utilize a fund distributor plan which includes program and budget audits of the
			 recipient agencies vi. Produce a formal annual report to the community vii.
			 Conform to all relevant local, state and federal law viii. Adhere to financial
			 accounting standards board "FASB" rules and follow generally accepted
			 accounting principles, "GAAP" The university reserves the right to charge
			 agencies approved for deduction a fee to cover the administrative costs
			 incurred.
University related organizations -
				payments to university related organizations, such as pledges to the UT
				foundation, parking permit payments, athletic ticket purchases, payments to
				united of Toledo medical center "UTMC" for hospital services not covered by
				insurance.
Other types of payroll deductions may
				be allowed if approved by the associate vice president for finance. Any special
				deduction programs require that the requesting organization be responsible for
				full reconciliation of individual accounts and that the electronic submission
				of data is provided in a format requiring minimal assistance from payroll
				office employees.