1. UNIVERSITY OF PENNSYLVANIA PAYROLL CUSTOMER SERVICE OVERVIEW July 1, 2003

2. UNIVERSITY OF PENNSYLVANIA The mission of the Payroll Department is to fully utilize our employees, technological resources and partnerships in order to deliver timely and accurate compensation and information to all of our customers. PAYROLL DEPARTMENT MISSION STATEMENT

3. UNIVERSITY OF PENNSYLVANIA PAYROLL PROCESSING RESPONSIBILITIES Checks (Weekly and Monthly) W2 Forms Address corrections to W2 database for foreign nationals only 1042S address changes City wage tax refunds Voluntary/ involuntary deductions Payments to unions and tax filings

4. UNIVERSITY OF PENNSYLVANIA Payroll Processing Responsibilities - Continued Report production Undeliverable returned checks Direct deposit forms W-4 forms Earned Income Credit (EIC) & out of state / city tax adjustments Set minimum tax records for new hires

5. UNIVERSITY OF PENNSYLVANIA OTHER PAYROLL SERVICES Provide phone, window and e-mail assistance Post timely messages to payroll listserv & payroll banner screen Maintain website with current guidelines & procedures Maintain payroll@pobox account Post processing schedule on website

6. UNIVERSITY OF PENNSYLVANIA OUTSIDE THE SCOPE OF ROUTINE PAYROLL PROCESSING W2 Reprints –Other then current year Cancel / reissue checks –Stale dated, lost or damaged Automated Clearing House (ACH) returns for closed bank accounts NB – All employees should notify the Payroll Department prior to closing bank accounts Copies of Payroll Audit Records (PARS)

7. UNIVERSITY OF PENNSYLVANIA OUTSIDE THE SCOPE OF ROUTINE PAYROLL PROCESSING CONTINUED Items outside of scheduled processing: –Hand Drawn (Manual) checks –Overpayments processing –Check cancellations/ reissues –Salary gross up calculation –Unrestricted reallocations

8. UNIVERSITY OF PENNSYLVANIA FUNCTIONS NOT WITHIN THE SCOPE OF THE PAYROLL DEPARTMENT Provide personal tax advice or counseling Provide calculations of fringe benefits –For example: imputed income Disseminates salary data and other proprietary information via fax or phone Input on-line time reporting for departments

9. UNIVERSITY OF PENNSYLVANIA PAYROLL SERVICE & FEE SCHEDULE Service fees will be assessed on a case by case basis based on the facts and circumstances If there is an error created on part of the Payroll and/or Corporate Tax office, there will be no fee assessed

10. UNIVERSITY OF PENNSYLVANIA PAYROLL SERVICE & FEE SCHEDULE Service –Hand Drawn (Manual) Checks –Overpayments –Stop Payments –Stale Dated Checks –Additional Pay Forms (processed outside of the regularly scheduled payroll processing cycle) –Restricted reallocations –Garnishments –Prior year W-2 request Associated Fees –$25.00 per check –$25.00 > 10 lines –2% of payment up to $25.00 per payment –$10.00

11. UNIVERSITY OF PENNSYLVANIA PAYROLL METRICS Q2 - 2003