The University of Chicago Payroll User's Guide

SECTION V. MISCELLANEOUS INFORMATION

A. MOVING EXPENSE REIMBURSEMENT

Moving reimbursement 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.

The University follows all IRS Publication 521 policies in regards to moving expense reimbursement.

When requesting reimbursement of moving expenses, Administrators must use the Moving Expense Reimbursement Form when reimbursing either an employee or third party.

B. PRIZES AND AWARDS

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
 
Faculty job codes are only those with the first four digits of 9010 through 9023 AND a sixth digit of 0:
     
Job Code 5th Digit 6th Digit
9010-9023 0-8 0
     
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.)
     
1000-1089 Faculty
1090-1097 Faculty Extra Service
1098 Endowment Support for Faculty
1099 Faculty 3Q Salary Accrual
1100-1199 Other Academic 2, 4, 5, 6, 7, 8, 9
 
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.
     
Job Code 5th Digit 6th Digit
9010-9023 0-8 1 or 2
9030-9999 except Librarians 0-8 0, 1, or 2
     
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.)
1200-1299 Professional 2, 4, 5, 6, 7, 8, 9
  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
  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
  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
  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
  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
  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 (HR 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 (Payroll Form 61P). Journal Vouchers and Expenditure Transfers will not be accepted.

   
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 (HR 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 (Payroll Form 61P). Journal Vouchers and Expenditure Transfers will not be accepted.

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 (Financial Services, 6054 S. Drexel Avenue). 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 (Financial Services 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 (Financial Services Form 60) and sent directly to Financial Services, 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 Financial Services 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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