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The University of Chicago Payroll User's Guide
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SECTION V. MISCELLANEOUS INFORMATION
The Omnibus Budget Reconciliation Act of 1993 (OBRA '93) significantly
changed employer requirements with respect to employee moving expense
reimbursements. This regulation applies to all benefit-eligible, permanent
employees relocating to the University to accept a position. This procedure
does not apply to visiting academic personnel who have appointments of
one year or less; such visitors are considered to be in traveling status
and reimbursements for living and travel expenses should continue to be
processed via Travel Expense Vouchers. Effective January 1, 1998, the
IRS instituted the following reporting changes.
- The University is no longer required to
report on an employee's IRS form W-2 moving expense payments that were
made directly to a third party on behalf of the employee for example,
a moving van line.
REPORTABLE AND
TAXABLE EXPENSES
Reimbursements for the following moving expenses are fully taxable,
and cannot be deducted on the employee's tax return.
- Pre-move house hunting expenses.
- Temporary living expenses.
- Meal Expenses
- Qualified residence sale, purchase, and
lease expenses.
Reimbursements for the above expenses must be reported as gross income
on the employee's Form W-2, and all appropriate taxes are withheld at
the time the payment is issued.
NON-TAXABLE EXPENSES
Reimbursements for the following expenses are nontaxable, provided that
the move meets the IRS Distance Test (The individual's new main job location
must be at least 50 miles farther from the individual's former residence
than the former residence was from the old place of work.):
- Van Line charges to move household goods
and personal effects from the old location to the new location.
- Lodging expenses for the final trip to
the new location.
- Transportation expenses for the final
trip to the new location.
Reimbursements for these expenses will be reported on the employee's
Form W-2 (Box 13) as a nontaxable fringe benefit. These expenses are excludable
from an employee's gross income and are not subject to tax withholding.
When requesting reimbursement of moving expenses, Administrators must
use the Moving
Expense Reimbursement Form when reimbursing either an employee
or third party. Departments must request forms in advance directly from
the Payroll Department.
All moving expense reimbursements require prior approval from either
the Provost's Office (academic employees) or Human Resources Management
(staff employees). The approval notice must be recorded in the Payroll
System before any reimbursement can be processed.
Any prize or award paid to a University of Chicago employee must be
processed through the University payroll system on either a Monthly
Extra Service Payment Request (UPP 172) for monthly employees, or
a Biweekly Additional Payment Form (UPP 173) for biweekly employees. The
payment will be taxed and included on the employee's W-2 form at calendar
year end. Questions should be directed to or 702-1953 or 702-1945.
C. STUDENT EMPLOYEES
Student employees are paid according to the procedures outlined in Sections
II and III of this guide. They are also required to complete the same
tax forms (I-9, W-4, etc.) as full-time employees. According to current
IRS regulations, the University is not required to withhold FICA (Social
Security) taxes from the wages of registered University of Chicago students.
If an employee is at least a half-time registered University of Chicago
student, the department should indicate this fact on the appropriate
Employment Form at the time of employment. If the employee changes his
student status (leaves the University, graduates, or is not registered
as a student at the University during an academic quarter, such as the
summer), the department must notify University Human Resources Management
(by indicating the change on the employee's PAF) immediately so that FICA
taxes can be withheld from the employee's next paycheck.
D. WORK/STUDY EMPLOYEES
Employees in the Work/Study program will receive special Work/Study
time cards. Work/Study time cards will contain the Earnings Codes WRD,
WSC, and WST pre-printed on the upper half of the card. These cards should
only be used to report hours worked for Work/Study jobs. The Work/Study
time cards will only list the departmental account; the payroll system
will automatically split the charges for the employee's wages between
the departmental and the Federal Work/Study account. Please note: The
Casual Employee Payroll Request Form should NEVER be used to make a payment
to an employee in the Work/Study program.
E. FAS PAYROLL RELATED ACCOUNT
NUMBERS
All payroll forms must contain valid six-digit Financial Accounting
System (FAS) account numbers (i.e., account numbers that have been set
up in the FAS system). No payroll expenses may
be charged to a Ledger 3 (Hospital) account. In addition, FAS
subaccount codes must also be provided. Subaccount
codes are defined as follows:
| SUBACCOUNT |
DESCRIPTION |
LEDGERS |
| 0999 |
Budget Pool for Personnel Costs 1000-1999,
used with ABR=2 and 3 |
2, 4, 5, 6, 7, 8, 9 |
| 1000-1099 |
Faculty |
2, 4, 5, 6, 7, 8, 9 |
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| Faculty job codes are only those
with the first four digits of 9010 through 9023 AND a sixth digit
of 0: |
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| Job Code |
5th Digit |
6th Digit |
| 9010-9023 |
0-8 |
0 |
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| This includes instructors, assistant
professors, associate professors, and professors. (Subaccounts 1090-1097
are to be used only for extra service payments to individuals on
three-quarter (3Q) appointments; 1099 is to be used only for 3Q-salary
accrual.) |
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| 1000-1089 |
Faculty |
| 1090-1097 |
Faculty Extra Service |
| 1098 |
Endowment Support for Faculty |
| 1099 |
Faculty 3Q Salary Accrual |
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| 1100-1199 |
Other Academic |
2, 4, 5, 6, 7, 8, 9 |
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| Other Academic job codes are
those with the first four digits of 9010 through 9023 AND a sixth
digit of 1 (visiting) or 2 (emeritus) and those with the first four
digits of 9030 through 9999 AND a sixth digit of 0, 1, or 2. |
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| Job Code |
5th Digit |
6th Digit |
| 9010-9023 |
0-8 |
1 or 2 |
| 9030-9999 except Librarians |
0-8 |
0, 1, or 2 |
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| These codes include emeritus
and visiting faculty, Laboratory School Teachers, fellows and research
associates, field workers, and lecturers of any rank. (Subaccounts
1190-1198 are to be used only for extra service payments to individuals
on three quarter (3Q) appointments; 1199 is to be used only for 3Q
salary accrual.) |
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| 1200-1299 |
Professional |
2, 4, 5, 6, 7, 8, 9 |
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Professional positions are those with job codes 7000-7999
and 9200-9204 (Librarians). These include attorneys, accountants, nurses,
caseworkers, therapists, programmers, architects, librarians, scientists,
publishing professionals, analysts, engineers, project specialists,
counselors, research technologists, and etc. |
| 1300-1399 |
Supervisory/Mangerial/Administrative |
2, 4,5, 6, 7, 8, 9 |
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Supervisory/managerial/administrative positions are those
with job codes 6000-6999 and 8000-8999. These include administrative
assistants, editorial assistants, and many employees with job titles
that include the words "manager", "supervisor", "director", or "administrator." |
| 1400-1499 |
Technical |
2, 4, 5, 6, 7, 8, 9 |
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Technical positions are those with job codes 1000-1999.
These include laboratory technicians, drafters, computer operators,
photo technicians, electronics technicians, and etc. |
| 1500-1599 |
Service/Trades |
2, 4, 5, 6, 7, 8, 9 |
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Service/trade positions are those with job codes 2000-3999.
These include service workers, carpenters, electricians, plumbers, machinists,
printing skilled tradesmen, skilled and semi-skilled operators, security
officers, and laborers, and etc. |
| 1600-1699 |
Clerical Nonunion |
2, 4, 5, 6, 7, 8, 9 |
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Clerical nonunion positions are those with job codes
4000-4999. These include clerical positions not covered by the clerical
bargaining unit, such as confidential positions. This category also
includes some student or short-term clerical positions from job code
series 3000-3999. Questions about the inclusion of specific positions
in this category should be addressed to University Human Resources Management. |
| 1700-1799 |
Clerical Union |
2, 4, 5, 6, 7, 8, 9 |
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Clerical union positions are those with job codes 5000-5999.
These include all positions covered by the clerical bargaining unit.
It also includes most non-confidential temporary or part-time clerical
positions. Questions about the inclusion of specific positions in this
category should be addressed to University Human Resources Management. |
| 1800-1899 |
Research and Teaching Assistants |
2, 4, 5, 6, 7, 8, 9 |
| |
| 1801 |
Type B Research Assistants Subaccount 1801 is to be used only
for graduate students conducting research that is an integral and
required part of their student dissertations. The students and researchinvolved
should meet the following criteria:
- The student must be Ph.D. student in fourth quarter of residence
or beyond.
- The student must be registered for all quarters in which he
or she is on the Assistantship (summer quarter as well as the academic
year).
- Minimum earnings must be in accordance with Provost Office
guidelines.
- The research position must be a 12-month appointment or longer.
- The research must be sponsored research funding.
A Student Teaching/Research Appointment Form (UHRM Form UPP 171A)
must be completed and processed in order to use subaccount 1801.
Job codes 7319-00 will automatically be charged to subaccount 1801.
Job codes 7319-00 cannot be charged to any other subaccount. Subaccount
1801 will only accept entries that are processed through the payroll
department. Any transfers needed must be done using a Transfer of
Payroll Charges/Credits Form (Comptroller's Payroll Form 61P). Journal
Vouchers and Expenditure Transfers will not be accepted. |
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| 1802 |
Teaching Fellows--Level 2 Level 2
Teaching Fellows include Writing Lectors, Course Assistants, Writing
Interns, Laboratory Course Assistants, and College Fellows. A Student
Teaching/Research Appointment Form (UHRM Form UPP 171A) must be
completed and processed in order to use subaccount 1802. Job codes
7942-99 are automatically charged to subaccount 1802; subaccount
1802 will only accept these job codes. This subaccount will accept
entries that are processed through the payroll department. Any transfers
needed must be done using a Transfer of Payroll Charges/Credits
Form (Comptroller's Payroll Form 61P). Journal Vouchers and Expenditure
Transfers will not be accepted. |
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| 1803 |
Reserved for Budgeting Purposes |
| 1804-1899 |
All other research/teaching assistants |
F. PAYROLL
EXPENSE DISTRIBUTION SUMMARY AND DETAIL REPORTS
After each payroll is run, departments receive a detailed Payroll Distribution
Register listing all salary and benefit expense charges to departmental
accounts. It is the responsibility of each department administrator to
review these registers on a timely basis, and to notify the Payroll Department
of any discrepancies.
G. PAYROLL
EXPENSE TRANSFERS
Between University Accounts - All payroll expense transfers must
be made using the Payroll
Expense Transfer Form (UPP 103). Only one employee may be listed per
form. Attach the corresponding Expense Detail Report (PEXP 092) for the
pay period. Each pay period to be transferred should be listed separately.
Only salary expense information should be detailed; the appropriate benefit
charges will be automatically calculated and transferred by the system.
All transfers charging Ledger 5 and 6 accounts must be forwarded to Restricted
Funds (Comptroller's Office, Mott Building, Room 115). All other transfers
should be sent directly to the Payroll Department.
Between University and Hospital (Ledger 3) Accounts - Payroll
salary expense transfers between University and Hospital accounts must
be processed using the Journal Voucher Form (Comptroller's Form #60).
The appropriate staff benefit charge must be manually calculated and entered
on the Journal Voucher by the department. Detailed instructions for completing
the Journal Voucher are contained in Section Eight of FAS User's Manual.
Transfer of Employees between the University and the Hospitals
- The hire date and accruals of employees who transfer between the University
and the University of Chicago Hospitals will be transferred. Sick leave
accrual balances should be transferred; however, it is not necessary to
transfer funds for these accruals. (Union agreements, however, should
be consulted regarding bargaining unit employees.) Vacation and Personal
Holiday accrual salary/expense transfers charged to Ledger 3 accounts
should be done on Journal Vouchers (Comptroller Form 60) and sent directly
to the Comptroller's Office, Mott Building, Payroll Department. Please
note that when using the Journal Voucher, you must charge the appropriate
fringe benefit rate separately and charge it to the appropriate subaccount.
H. VACATION ACCRUAL
TRANSFERS
All transfers of vacation and personal holiday accrual dollars due to
an employee changing departments must be processed using Comptroller Form
60, Journal Voucher. Instructions on completing the Journal Voucher Form
can be found in the FAS User's Guide. Please
forward all journal vouchers for transfers directly to Gina Adams in the
Payroll Department. Any questions can be directed to Agnes Tordai at 702-1945
or to Gina Adams at 702-1954.
I. TERMINAL COMPENSATION PAY
When an individual terminates University employment and is entitled
to be paid for unused vacation and/or personal holidays, the department
should note the employee's unpaid vacation and personal holiday accrual
balances on the Notice
of Layoff/Termination Form (UPP Form #166).
- Monthly Employees - For monthly employees,
terminal compensation pay (the balance of vacation and personal holiday
accrual hours due to the employee) will be computed by the Payroll Department.
If the Notice of Termination Form was submitted by the published monthly
closing date, the terminal compensation pay will be included in the employee's
final paycheck.
- Biweekly Employees - For biweekly employees,
the department, in addition to entering the information on the Notice
of Layoff/Termination form, must record all terminal compensation hours
on a separate Handwritten Time Card, submitted along with the Notice
of Layoff/Termination form. Distribute the terminal vacation and personal
holiday hours to be paid on the time card next to the appropriate earnings
codes (VCD, VCE, or VCN for vacation hours: PHD, PHE, or PHN for personal
holiday hours).
J. PAYROLL CHECKS AND
PAYROLL ELECTRONIC FUNDS TRANSFER PROGRAM
Payroll checks and check advices contain highly confidential information.
Therefore, department administrators responsible for the distribution
of checks and pay advices should exercise great care when distributing
these documents. Checks and pay advices MUST be given directly to the
person whose name appears on the document. DO NOT PLACE CHECKS OR PAY
ADVICES IN DEPARTMENTAL MAILBOXES. In the event that a check or pay advice
cannot be given directly to the employee on payday, it should be kept
in a securely locked place until it can be delivered to the employee.
If a check has not been claimed within two weeks, it should be returned
to the Bursar's Office with a note: "UNCLAIMED CHECK".
University payroll checks are only valid for 90 days after the date
of issue. Any checks held by an employee longer than 90 days should be
forwarded to the Bursar's Office
with a request that it be cancelled and reissued, to prevent the University's
bank from refusing to honor an outdated document.
Departments can pick up payroll checks and pay advices, along with
check and pay advice registers, on pay day at the Office of the Bursar,
Administration 101, between the hours of 9:00 a.m. and 1:00 p.m. The purpose
of the payroll check register and payroll advice register is to assist
departments in monitoring checks and pay advice statements that were generated
for their check delivery code(s). Checks are grouped according to check
delivery codes assigned to each department. The individual picking up
payroll checks for a department must be authorized in writing by that
department and must have proper University identification.
All employees at the University - monthly, biweekly and student, but
not Casual employees - have the option of having their net pay automatically
deposited directly to the bank of their choice through the Payroll Electronic
Funds Transfer Program (PEFT). To sign up for this program, employees
should complete the Payroll
Direct Deposit Authorization Form and submit it to the Payroll Department.
Questions concerning PEFT should be directed to 702-1954.
University employees who do not have electronic funds transfer will
receive a paper check with the check stub attached; the check stub details
the rate of pay, the various deductions, and the gross and net amount
of the paycheck. The explanation of the various codes will be found in
the orientation packet given new employees in a handout entitled, "THE
UNIVERSITY OF CHICAGO/ Payroll/ Personnel System/Biweekly Check Stub."
Monthly employees who have their checks deposited to their banks via PEFT
will receive a pay advice notice through their responsible department,
which will detail the same information that they would have received on
the check stub.
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Office of the Comptroller