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OSPA Payroll Calculation Oregon Statewide Payroll Services October 27, 2009.

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Presentation on theme: "OSPA Payroll Calculation Oregon Statewide Payroll Services October 27, 2009."— Presentation transcript:

1 OSPA Payroll Calculation Oregon Statewide Payroll Services October 27, 2009

2 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 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 4 Class Outline Taxes, Assessments and Retirement Contributions LWOP for Salaried Employees Earned Income Credit Pay and Leave Codes Deduction Codes Overtime

5 5 Taxes, Retirement, Worker’s Benefit Fund

6 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 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

8 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 9 FICA Cont’d OSPA P010 FICA SUBJ = Y PTB2 INC SUBJ TO SS = Y PTD1 Non Taxable Code

10 10 Injured Workers Workers’ Compensation Tax Workers’ Compensation Premium Assessment Workers’ Benefit Fund Assessment

11 11 Workers’ Compensation Tax SAIF insurance premium OSPA: P010 SAIF SUBJ = Y PTB2 SAIF PCT > OSPA reports SAIF subject hours and wages to DAS Risk Management Risk bills agencies

12 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 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 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 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 16 Exercise #1 - Basics P030 OR#######,#####,1, JOB STATUS DATA 030 LASTNAME, FIRSTNAME I *** JOB STATUS INFO *** *** CONCURRENT JOB INFO *** JOB STAT START/STOP / REPORT DISTR CD 032 PERS AGY/POS/DFC/SC #####/ /0/0 RECOG SVC DT PT-FT CD/PCT F/ CITY CNTY CD 34/ APPOINTMENT TYP DT/CD /P STANDARD HRS PER DAY 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 FUND SPLITS--- -FIXED MLY DIFFS-- ADJUSTED BASE LABOR COSTING PCT PAY PCT/ PCT/ PERSONNEL PAY RATE TYPE AMT AMT EQUIVALENT RATE CD HOLIDAY PKG CD H LOA BEG DT/CD/END SEPARATION DT/REASON O-T/FLSA CD Y/N LAST PA NUMBR/TRAN DT LABOR

17 17 Exercise #1 Cont’d P010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010 LASTNAME, FIRSTNAME WH02 ENTER UPDATES RDC/CREW/CST CTR MANDATORY WITHHOLDING ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: ? FED ? FINAL CHECK PERIOD ENDING: ? STATE ? RETIREMENT START DATE: EFF ----FEDERAL STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? J J N G D Y Y Y ? J J N G D Y Y Y ----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?

18 18 Exercise #1 - Answer 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 FIT XDNN555 DIRE SIT SSEC MEDR WBF 2.48 ERETG SRETG GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

19 19 LWOP for Salaried Employees (Regular hours worked ÷ hrs. in FT work mo) * adjusted monthly base rate For example: 160/168 * 5187 = 4980

20 20 Exercise #2 – 8 hr. LA P003 OR#######,1,01 ##### Batch # 000 FORS Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg LWOP.00 Other.00 F/T hours WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG Agency ##### 2 LA 8.00 T/S / Period End *Job Change Data* 5 Labor Cost/PCT J/C / CREW POS APP P CL OA C WS 14C BASIS S O/T YN 14 Forecast Hrs HO.0 F/T Max Hours LV ACCR 1 P/T Adjust Base CT GL 8.00-PB SL VA 5.27 Equiv Rate LA Hol H Ben CO Cont N

21 21 Exercise #2 - Answer P370 OR#######,####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T FIT XDNN555 DIRE FURLOUG N 8.00 SIT SSEC MEDR WBF 2.37 ERETG SRETG GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

22 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 23 EIC Cont’d Federal only Publication 15 (Circular E) – Percentage Method

24 24 Exercise #3 – EIC = M P010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010 LASTNAME, FIRSTNAME WH09 UPDATE COMPLETED WH66 ENTER NEW KEY OR MORE UPDATES RDC/CREW/CST CTR MANDATORY WITHHOLDING ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: ? FED ? FINAL CHECK PERIOD ENDING: ? STATE ? RETIREMENT START DATE: EFF ----FEDERAL STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? J J M G D Y Y Y ? J J N G D Y Y Y ----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?

25 25 Exercise #3 – Answer P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T FIT XDNN555 DIRE SIT SSEC MEDR WBF 2.48 EIC ERETG SRETG GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

26 26 Pay and Leave Codes

27 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 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 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 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 Y N Y Y Y Y Y N B T ? BAV BP/AWRD VALU N N N Y Y Y N N N D O ? BP BONUS PAY N N N Y Y Y Y Y N D T ? BPS SPECL AWARD N N N Y Y Y N N N N T ? BT BREAK TIME N Y Y Y Y Y Y Y N O T ? CBO CALL BACK OT N Y N Y Y Y Y Y N O T ? CD CAREER DVLP N Y N Y Y Y Y Y Y N T ? CDN CD NO ACCRL N Y N Y Y Y Y Y Y N T ? CDO CAR DVLP OT N Y Y Y Y Y Y Y N O T ? CLA CLOTH ALLOW N N N N Y N N N N N R ? CLT CL ALW TXBL N N N Y Y Y N Y N N T ? CMN MILG NONTAX N N N N N N N N N N R ? CPH HO PAY DYOFF N Y N Y Y Y Y Y N N T ? CTA COMP TM ACCR A Y Y N N N N N N P N ? CTF CT FMLA LV P Y N Y Y Y Y Y Y N T ? CTG CT CBIW LV P Y N Y Y Y Y Y Y N T ? CTH COMP TM HOL A Y N N N N N N N P N ? CTL COMP TM TKN P Y N Y Y Y Y Y Y N T

31 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 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 33 P090 / P091 Cont’d P090 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME (TXI) TAXABLE INCOME (SSS) SAIF-EMPLR CONTRIB (ROE) REIMB. OF EXPENSES 0.00 (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME (ERB) ERB ASSESMENT PAID (OTI) OTHER TAXABLE INCOME 0.00 (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES (FIT) FED. TAX WITHHELD (FTE) SOC SEC TAX PD EMPLYE (SIT) STATE TAX WITHHELD (FTS) SOC SEC TAX PD EMPLR (WES) WBF PAID - EMPLOYE (HSW) MEDR SUBJECT WAGES (WSS) WBF PAID - EMPLOYER (HTE) MEDR TAX PD - EMPLOYE (HTS) MEDR TAX PD - EMPLR (LRO) LEGIS RETIREMENT OPT RETIREMENT SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH G

34 34 Exercise #4 – Pay Types P003 OR#######,1,01 ##### Batch # 000 Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg LWOP.00 Other F/T hours WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG Agency ##### 2 SDE T/S / *Job Change Data* 5 Labor Cost/PCT J/C / CREW POS APP P CL OA C WS 14C BASIS S O/T YN 14 Forecast Hrs HO.0 F/T Max Hours LV ACCR 1 P/T Adjust Base CT GL 8.00-PB SL VA 5.27 Equiv Rate Hol H Ben CO Cont N

35 35 Exercise #4 - P050 P050 OR#######,#####,1, 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 A CLOTH ALLOW COMMENT 10/09 UNFRM ? EDT A ED EXP TXBL COMMENT 10/09 CLS ? ER A REIMB OF EX COMMENT 10/09 EXP ? SVN A VEH/NON SUB COMMENT 10/09 CAR ? A COMMENT ? A COMMENT

36 36 Exercise #4 – PTB2 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 ? CLA CLOTH ALLOW N N N N Y N N N N N R ? EDT ED EXP TXBL N N N Y N Y N N N N T ? ER REIMB OF EXP N N N N N N N N N N R ? RG REGULAR PAY N Y N Y Y Y Y Y Y N T ? SDE SH DIFF 0.75 N Y N Y Y Y Y Y N D T ? SVN VEH/NON SUBJ N N N Y N Y N N N N O

37 37 Exercise #4 – Answer P370 P370 OR#####,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T FIT XDNN555 DIRE SH DIFF T SIT ACLOTH A R SSEC AED EXP T MEDR AREIMB O R WBF 2.48 AVEH/NON O ERETG SRETG GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

38 38 Exercise #4 – Answer P091 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME *** CALCULATED FROM P370 *** (TXI) TAXABLE INCOME (SSS) SAIF-EMPLR CONTRIB (ROE) REIMB. OF EXPENSES (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME (ERB) ERB ASSESMENT PAID (OTI) OTHER TAXABLE INCOME (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES (FIT) FED. TAX WITHHELD (FTE) SOC SEC TAX PD EMPLYE (SIT) STATE TAX WITHHELD (FTS) SOC SEC TAX PD EMPLR (WES) WBF PAID - EMPLOYE (HSW) MEDR SUBJECT WAGES (WSS) WBF PAID - EMPLOYER (HTE) MEDR TAX PD - EMPLOYE (HTS) MEDR TAX PD - EMPLR (LRO) LEGIS RETIREMENT OPT RETIREMENT SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH G

39 39 Deduction Codes

40 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 41 PTD1 Payroll Deduction Table PTD1 KMNN, PAYROLL DEDUCTION TABLE Tran Type: ? Deduction Information: Deduction Code KMNN Type H Description KAISER HMO Category P Start Date Stop Date Payee KAISER FOUNDATION-MEDICAL Address P.O. BOX City PORTLAND State OR Zip 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 _____ _____ _____ _____ _____ _____ _____ _____ _____ Union Dues Information: Rate PCT.00 Plus Amt.00 Min Amt.00 Max Amt.00

42 42 PTD2 Payroll Deduction Table PTD2 KMNN, 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 ? BBB EMP&SPOUSE B X ? CCC EMP&CHILDREN C Y ? DDD EMP&FAMILY D Z ? ZZZ ADJ 2008 _ _ ? 001 ADJ 2008 _ _ ? 101 EMP ONLY A W ? 102 EMP&SPOUSE B X ? 103 EMP&CHILDREN C Y ? 104 EMP&FAMILY D Z ? 802 EMP&PARTNER B X ? 803 EE/DP'S CHL C Y ? 804 EE/DP/EE CHL D Z ? 805 EMP&BOTH CHL C Y ? 806 EE/DP/DP CHL D Z ? 807 EE/DP/BTH CH D Z ? 901 EE YTD/AGCY$ _ _ ? 902 ADJ 2008 SUB _ _

43 43 Exercise #5 - Deductions Code/PlanAmountPTD1 BK18$12.00T DCNN 100$250.00N KDNN BBB$93.64T KMNN BBB$1,013.67T LCNN$75.00T PKNN 444$65.00X SINN 001, 20K$5.50T SLNN 001, 5K$1.10T UGNN CCC, 40K$21.61T

44 44 Exercise #5 - Answer P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370 LASTNAME, FIRSTNAME INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT TOTAL-R T FIT BK18 FOOD SH DIFF T SIT DCNN100 DEF/ ACLOTH A R SSEC KDNNBBB KAIS AED EXP T MEDR KMNNBBB KAIS AREIMB O R WBF 2.48 LCNN UN L AVEH/NON O ERETG PKNN444 PARK SRETG SINN001 PEBB SLNN001 BASI UGNNCCC EMP UGNN040 EMP 8.10 XDNN555 DIRE GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

45 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 FIT BK18 FOOD SH DIFF T SIT DCNN100 DEF/ ACLOTH A R SSEC KDNNBBB KAIS AED EXP T MEDR KMNNBBB KAIS AREIMB O R WBF 2.48 KMNN102 AKAIS AVEH/NON O ERETG LCNN UN L SRETG PKNN444 PARK SINN001 PEBB SLNN001 BASI UGNNCCC EMP UGNN040 EMP 8.10 XDNN555 DIRE GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

46 46 PEBB Alpha 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 SIT BK18 FOOD SH DIFF T SSEC DCNN100 DEF/ ACLOTH A R MEDR KDNNBBB KAIS AED EXP T WBF 2.48 KMNNBBB KAIS AREIMB O R ERETG KMNNBBB AKAIS AVEH/NON O SRETG LCNN UN L PKNN444 PARK SINN001 PEBB SLNN001 BASI UGNNCCC EMP UGNN040 EMP 8.10 XDNN555 DIRE GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

47 47 Overtime

48 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 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 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 Y N Y Y Y Y Y N B T ? BAV BP/AWRD VALU N N N Y Y Y N N N D O ? BP BONUS PAY N N N Y Y Y Y Y N D T ? BPS SPECL AWARD N N N Y Y Y N N N N T ? BT BREAK TIME N Y Y Y Y Y Y Y N O T ? CBO CALL BACK OT N Y N Y Y Y Y Y N O T ? CD CAREER DVLP N Y N Y Y Y Y Y Y N T ? CDN CD NO ACCRL N Y N Y Y Y Y Y Y N T ? CDO CAR DVLP OT N Y Y Y Y Y Y Y N O T ? CLA CLOTH ALLOW N N N N Y N N N N N R ? CLT CL ALW TXBL N N N Y Y Y N Y N N T ? CMN MILG NONTAX N N N N N N N N N N R ? CPH HO PAY DYOFF N Y N Y Y Y Y Y N N T ? CTA COMP TM ACCR A Y Y N N N N N N P N ? CTF CT FMLA LV P Y N Y Y Y Y Y Y N T ? CTG CT CBIW LV P Y N Y Y Y Y Y Y N T ? CTH COMP TM HOL A Y N N N N N N N P N ? CTL COMP TM TKN P Y N Y Y Y Y Y Y N T

51 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 52 To Determine FRRP Overtime Rate 1. FLSA Subject hours = Annualized Average Hours (173.33) + OT hours 2. 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 ÷ Adjusted OT rate = FRRP rate * 1.5

53 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 FIT ADNN100 EMP/ 3.40 ADDNL S T SIT AHNN001 LONG OVERTIM T SSEC DONN SEIU COMP TM N 8.00 MEDR LTNN001 DEP 1.29 SH DIFF T WBF 2.94 OPNNCCC ODS ACLOTH A R ERETG OPNN901 ODS AED EXP T SRETG RGNNCCC REGE AHOUSNG O SINN001 PEBB AREIM TX O SLNN001 BASI AVEH/NON O STNN001 SHOR TDNN SEIU 2.75 UBNNAAA EMP 1.48 VSNNCCC VSP XDNN555 DIRE GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

54 54 Exercise #6 - Answer 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 FIT ADNN100 EMP/ 3.40 ADDNL S T SIT AJNN001 LONG LEAD WK T SSEC DCNN100 DEF/ OVERTIM T MEDR DONN SEIU SH DIFF T WBF 2.91 GWNN OPEU AINS RET T ERETS KDNNBBB KAIS SRETS OONN001 OPT PLNNF00 LEGA SINN001 PEBB SLNN001 BASI SVNN SAVI TDNN SEIU 2.75 UNNN120 SP/D XDNN333 DIRE XDNN555 DIRE GROSS TX/RT DED NET/ACH.00 / CALC YTD? N

55 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 56 Example

57 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 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 59 What Questions do you have?


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