Columbia University

1. Columbia University TIMEKEEPING POLICIES AND PROCEDURES 1

2. Agenda • Non-Exempt vs. Exempt • Time Sheet Instructions • Supervisor Facts & Tips • Q & A 2

3. Why the Training? The University must comply with Federal and State Wage and Hour laws for Non-Exempt employees Ensure consistent application of time/record keeping practices and payment of overtime for non-exempt employees in accordance with University policies (non-union) and applicable CBAs (union) 3

4. Why the Training? Understand the University’s policies on time/recordkeeping and employment, exempt vs. non-exempt classification Joint initiative between Columbia University Human Resources and the Office of the General Counsel 4

5. Non-Exempt vs. Exempt • Non-Exempt • Should be paid on hourly basis (we need to work within our current systematic challenges) • Technically there is no such thing as salaried non-exempt employees • Receive checks weekly or bi-weekly • Paid for overtime based on weekly hours worked (time and a half for hours in excess of 35 per week under applicable CBAs and University policy) • Complete timesheets or swipes • Must take and record lunch period • Must record all hours worked • Exempt (from Overtime) • Paid on a salaried basis • Not paid by hours worked • Completes annual time off/attendance record, however, daily hours are not recorded • Not required to take lunch and breaks 5

6. Examples of Non-Exempt Work • Criteria for Non-Exempt work: • Work is categorized either as “blue collar” or clerical in nature: filing, filling out forms and preparing routine reports, answering telephones, making travel arrangements, working on customer "help desks” • Many clerical workers also exercise some discretion and judgment in their jobs. However, what distinguishes this from Exempt work is that the exercise of judgment and discretion must be about matters of considerable importance to the operation of the department or Columbia University as a whole.

7. Examples of Exempt Work • Criteria for Exempt: • Typically involves the exercise of discretion and judgment, with the authority to make independent decisions on matters which affect the department as a whole or a significant part of it, or the University generally • Perform office-type or non-manual duties • Have the authority to formulate and/or interpret university policies • Have the authority to commit the University in matters which have significant financial impact

8. Primary Categories of Exempt Employees Executive Exemption Administrative Exemption Professional Exemption Other (Computer Employees Exemption, Outside Sales Exemption, Highly Compensated Employees, etc.) All exempt employees need to be compensated on a salaried basis at a rate of not less than $455 per week 8

9. Executive Exemption Employee’s primary duty must be managing the enterprise or managing a customarily recognized department or subdivision Employee must customarily and regularly direct the work of at least two or more other full-time employees or equivalents Employee must have the authority to hire or fire other employees, or the employee’s suggestion and recommendations as to the hiring, firing, advancement, promotion or other change of status must be given particular weight 9

10. Administrative Exemption Employee’s primary duty must be the performance of office or non-manual work directly related to the management or general business operations of the employer; and The employee’s primary duty includes the exercise of discretion and independent judgment with respect to matters of significance 10

11. Professional Exemption Employee’s primary duty must be the performance of work requiring advanced knowledge, defined as work which is predominantly intellectual in character and which includes work requiring consistent exercise of discretion and judgment; Advanced knowledge must be in a field of science or learning; and Advanced knowledge must be customarily acquired by a prolonged course of specialized instruction 11

12. Whenever in Doubt: • Do not make assumptions • Contact your Client Manager, the Office of General Counsel (Donna Fenn) or Labor Relations

13. Hours of Work • Normal business hours set by department • Generally, University business hours are 9 a.m. until 5 p.m. - seven hours per day/35 hours per week (varies based on department and area) • Supervisor & subordinates can agree on variations providing business needs are met (e.g., 8:30 – 4:30; 9:30 – 5:30) • Unpaid meal break - normally 1 hour • Employee should arrive on time and adhere to their schedule 13

14. Time Records & Overtime • Time Records • Must document exact start and end times • Timesheets should be completed on a daily basis and submitted to the supervisor weekly or bi-weekly (depending on pay period) • Supervisor or pre-arranged management level designee must sign timesheet every pay period • OT should be submitted to payroll electronically via FFE after reconciling times sheets (as maintained by department) • Overtime • Must be approved in advance by supervisor or management level designee • OT must be paid at time and a half for hours worked in excess of 35 hours in a workweek • If unapproved overtime is worked, it must be paid and then dealt with as a performance management issue 14

15. Time Sheet Instructions • Estimating/rounding time • Do not round the time to make it easier to add, i.e. 8:07 to 8:15 • Record the exact start and end work times • Running department errands • Not done during lunch hour • Lunch begins/ends when errand is done/started • Lunch • Lunch should be taken every day • Lunch is generally 1 hour (consult CBA if applicable) • Record exact lunch times 15

16. Time Sheet Instructions • Extended lunch period • Must be approved by supervisor in advance • Record exact times on the timesheet • Time off with pay • Record exact times • Use designated absence codes, I.e., “V”, “H”, etc. • Leaving Early / Arriving Late • Get prior supervisor approval • Doctor appointment • Where appropriate use paid time off (consult CBA if applicable) • Record exact times • Personal appointment • Record exact times • Make up time with approval 16

17. Time Sheet Instructions • Make-up Time (Work missed because of employee’s personal obligations) • Employee should submit written request in advance for each make-up period • Must have written approval by supervisor • Time must be made up in same work week (for union employees consult applicable CBA) • Make-up time cannot result in more than 35 hours worked per week 17

18. Time Sheet Instructions • Travel Time for Non-Exempt Employees • Normal commute to and from work is not compensable • But if travel is required by employer in order to attend meetings or other work-related activities, then travel time is compensable • Hours spent as a passenger on a common carrier count as hours worked • Since Travel Time is Compensable – Supervisors must be aware of & anticipate the potential for overtime costs when non-exempt employees are required to travel 18

19. Current CU Approved Timesheets for Non-Exempt Personnel

20. Facts & Tips for Supervisors • When dealing with Bargaining Union employees, you should consult Labor Relations before communicating and/or implementing any changes to current processes related to timekeeping or wage and hour issues • It is the responsibility of the Supervisor to ensure that time sheets accurately reflect the time worked • The Supervisor’s signature on the timesheet signifies that s/he has reviewed and approved the time entered on the timesheet • If there is a problem with the timesheet, the Supervisor should talk to the employee and resolve the problem before signing the timesheet • Timesheets must be kept by the Department in accordance with the University’s document storing/ archiving policy 20

21. Who Should I Call? • You should contact your HR Client Manager, or Labor Relations (for Union-related questions), if you have questions regarding timesheets or the Wage and Hour policy or guidelines • For questions regarding classifications (non-exempt vs. exempt), consult your Client Manager and/or Office of General Counsel (Donna Fenn) • To confirm who your department's HR Client Manager is:       • at CUMC, please call 212-305-HELP (select option 1) • For all other campuses, please contact Erica Diaz, HR Coordinator at 212-851-7008 or ed2200@columbia.edu 21

22. Next Steps • The University will be following up with departments in the upcoming months to make sure appropriate records are being kept for non-exempt employees and that payroll is being reconciled appropriately 22