IV:04:11 Payrolls

I. GENERAL

A. All compensation for personal services rendered while an individual is an employee of the University to which that individual is entitled will be paid by direct deposit on the last working day of the month except for the month of December. Payments for December will be made on December 31. If December 31 falls on a Saturday or Sunday then payment will be made on the Friday prior to December 31. "An employee is an individual who performs services subject to the will and control of an employer both as to what shall be done and how it shall be done . . . . It does not matter that the employer permits the employee considerable discretion and freedom of action, so long as the employer has the legal right to control both the method and the result of the services." (IRS Circular E) Included as compensation are salaries, wages, and other payments for which personal services are required.

B. Each University employee must have a W-4 form on file with Office of Human Resource Services before their payroll check will be processed.

II. PAYROLLS

The University payroll system provides for the issuance of two basic payrolls each month:

A. The Regular Payroll (month-ending) – This payroll covers administrative and faculty employees who appear in the budget in a named position who are paid at a monthly rate, all graduate assistants/resident assistants, and all employees paid from contracts and grants at a monthly rate. Direct deposit notifications are sent electronically to the employee's University email account on the last work day of the month (except as noted above for December). All entries for payroll must reach Office of Human Resource Services by the due date established. Authorized extra compensation payments for budgeted personnel and Summer School payments are paid in the regular monthly payroll check. Academic personnel are paid in 12 equal monthly installments for services performed during the academic year. Payments are issued on the last working day at the end of each month beginning with August and ending with July (except as noted above for December). If requested in advance, academic personnel who resign or are otherwise terminated may be paid in full on the last day of the month after their last date of service for all remaining amounts due to them.

B. Hourly Payroll - This payroll covers students, temporary hourly, and classified employees. Payments are issued on the last work day of each month (except as noted above for December). Direct deposit notifications are sent electronically to the employee's University email account on the last work day of the month (except as noted above for December). All entries for payroll must reach Office of Human Resource Services by the due date established.

Revisions: July 1, 1979; June 18, 1999; January 1, 2010; January 25, 2011; December 18, 2012.

Cross-references:  IRS Circular E.