1 / 59

OSPA Payroll Calculation

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

karis
Download Presentation

OSPA Payroll Calculation

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

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

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

  5. Taxes, Retirement, Worker’s Benefit Fund

  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. 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 • http://www.oregon.gov/DOR/BUS/docs/206-430.pdf • http://www.oregon.gov/DOR/BUS/payroll_updates.shtml

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

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

  11. Workers’ Compensation Tax • SAIF insurance premium • OSPA: • P010 SAIF SUBJ = Y • PTB2 SAIF PCT >0.0000 • OSPA reports SAIF subject hours and wages to DAS Risk Management • Risk bills agencies

  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. 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. 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. 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. P030 OR#######,#####,1,999999 JOB STATUS DATA 030 LASTNAME, FIRSTNAME I *** JOB STATUS INFO *** *** CONCURRENT JOB INFO *** JOB STAT START/STOP 070109/999999 REPORT DISTR CD 032 PERS AGY/POS/DFC/SC #####/0501105/0/0 RECOG SVC DT 121806 PT-FT CD/PCT F/1.0000 CITY CNTY CD 34/ APPOINTMENT TYP DT/CD 121806/P STANDARD HRS PER DAY 8.000 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 2284.00 ---FUND SPLITS--- -FIXED MLY DIFFS-- ADJUSTED BASE 2284.00 LABOR COSTING PCT PAY PCT/ PCT/ PERSONNEL PAY RATE 2284.00 TYPE AMT AMT EQUIVALENT RATE 13.18 CD HOLIDAY PKG CD H 113520004092 1.0000 LOA BEG DT/CD/END SEPARATION DT/REASON O-T/FLSA CD Y/N LAST PA NUMBR/TRAN DT LABOR 071609 Exercise #1 - Basics

  17. Exercise #1 Cont’d P010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010 LASTNAME, FIRSTNAME WH02 ENTER UPDATES RDC/CREW/CST CTR 032 ----------MANDATORY WITHHOLDING---------- ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000 ? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000 ? RETIREMENT START DATE: 073107 EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STATEXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? 063009 J 00 0000 J 000000 N G D 000000 Y Y Y ? 043009 J 09 0000 J 09 0000 N G D 000000 Y Y Y ----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?

  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 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1864.40 SIT 133.00 SSEC 141.61 MEDR 33.11 WBF 2.48 ERETG 64.87 SRETG 137.04 GROSS 2284.00 TX/RT 419.60 DED 1864.40 NET/ACH .00 / 1864.40 CALC YTD? N

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

  20. Exercise #2 – 8 hr. LA P003 OR#######,1,01 ##### Batch # 000 FORS Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg 177.00 LWOP .00 Other .00 F/T hours 177.00 WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG 169.00 Agency ##### 2 LA 8.00 T/S 100109/103109 3 Period End 103109 4 *Job Change Data* 5 Labor Cost/PCT 6 113520004092 100.00 7 8 9 10 J/C 070109/999999 11 CREW POS 0501105 12 APP P CL OA C0104 02 13 WS 14C BASIS S O/T YN 14 Forecast 177.0 15 Hrs HO .0 F/T 177.0 16 Max Hours 177.0 17 LV ACCR 1 P/T 100.00 18 Adjust Base 2284.00 CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18 LA 8.00- Hol H Ben CO Cont N

  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 2284.00 169.00 2180.77 FIT 93.92 XDNN555 DIRE 1792.65 FURLOUG N 8.00 SIT 125.00 SSEC 135.21 MEDR 31.62 WBF 2.37 ERETG 61.93 SRETG 130.85 GROSS 2180.77 TX/RT 388.12 DED 1792.65 NET/ACH .00 / 1792.65 CALC YTD? N

  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. EIC Cont’d • Federal only • Publication 15 (Circular E) – Percentage Method

  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 032 ----------MANDATORY WITHHOLDING---------- ? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE ? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000 ? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000 ? RETIREMENT START DATE: 073107 EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ ? 103109 J 00 0000 J 00 0000 M G D 000000 Y Y Y ? 063009 J 00 0000 J 00 0000 N G D 000000 Y Y Y ----WAIVERS---- CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE ? ? ? ? ? ?

  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 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1968.56 SIT 133.00 SSEC 141.61 MEDR 33.11 WBF 2.48 EIC 104.16- ERETG 64.87 SRETG 137.04 GROSS 2284.00 TX/RT 419.60 DED 1968.56 NET/ACH .00 / 1968.56 CALC YTD? N

  26. Pay and Leave Codes

  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. PTB2 Cont’d • INCOME-SUBJ-TO (Y or N) • SS = social security and Medicare • RMT = PERS • TAX = FIT and SIT • MT = mass transit

  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. 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 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000 ? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000 ? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000 ? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000 ? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000 ? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000 ? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000 ? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000 ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000 ? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000 ? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000 ? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

  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. 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. P090 / P091 Cont’d P090 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME (TXI) TAXABLE INCOME 24065.88 (SSS) SAIF-EMPLR CONTRIB. 0.00 (ROE) REIMB. OF EXPENSES 0.00 (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 15.75 (OTI) OTHER TAXABLE INCOME 0.00 (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 24065.88 (FIT) FED. TAX WITHHELD 1260.59 (FTE) SOC SEC TAX PD EMPLYE 1492.08 (SIT) STATE TAX WITHHELD 1165.00 (FTS) SOC SEC TAX PD EMPLR 1492.08 (WES) WBF PAID - EMPLOYE 21.56 (HSW) MEDR SUBJECT WAGES 24065.88 (WSS) WBF PAID - EMPLOYER 21.56 (HTE) MEDR TAX PD - EMPLOYE 348.96 (HTS) MEDR TAX PD - EMPLR 348.96 (LRO) LEGIS RETIREMENT OPT 0.00 ------------------------- RETIREMENT------------------------- SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH G 000000 24112.18 1446.73 0.00 1460.27

  34. Exercise #4 – Pay Types P003 OR#######,1,01 ##### Batch # 000 Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET Total Reg 177.00 LWOP .00 Other 16.00 F/T hours 177.00 WBF days 19 LN Type Hours Work Charge Override Err * Session Defaults * 1 RG 177.00 Agency ##### 2 SDE 16.00 T/S 100109/103109 3 4 *Job Change Data* 5 Labor Cost/PCT 6 113520004092 100.00 7 8 9 10 J/C 070109/999999 11 CREW POS 0501105 12 APP P CL OA C0104 02 13 WS 14C BASIS S O/T YN 14 Forecast 177.0 15 Hrs HO .0 F/T 177.0 16 Max Hours 177.0 17 LV ACCR 1 P/T 100.00 18 Adjust Base 2284.00 CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18 Hol H Ben CO Cont N

  35. Exercise #4 - P050 P050 OR#######,#####,1,103109 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 103109 103109 A .00 .00 200.00 102209 CLOTH ALLOW COMMENT 10/09 UNFRM ? EDT 103109 103109 A .00 .00 150.00 102209 ED EXP TXBL COMMENT 10/09 CLS ? ER 103109 103109 A .00 .00 25.00 102209 REIMB OF EX COMMENT 10/09 EXP ? SVN 103109 103109 A .00 .00 100.00 102209 VEH/NON SUB COMMENT 10/09 CAR ? A COMMENT ? A COMMENT

  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 00.00 N N N Y N N N N N R 0.0000 0.0000 ? EDT ED EXP TXBL N 00.00 N N Y N Y N N N N T 0.0000 0.0000 ? ER REIMB OF EXP N 00.00 N N N N N N N N N R 0.0000 0.0000 ? RG REGULAR PAY N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? SDE SH DIFF 0.75 N 00.75 Y N Y Y Y Y Y N D T 0.0000 0.0000 ? SVN VEH/NON SUBJ N 00.00 N N Y N Y N N N N O 0.0000 0.0000

  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 2284.00 177.00 2284.00 FIT 148.70 XDNN555 DIRE 2172.05 SH DIFF T .75 16.00 12.00 SIT 153.00 ACLOTH A R 200.00 SSEC 157.86 AED EXP T 150.00 MEDR 36.91 AREIMB O R 25.00 WBF 2.48 AVEH/NON O 100.00 ERETG 70.89 SRETG 149.76 GROSS 2671.00 TX/RT 498.95 DED 2172.05 NET/ACH .00 / 2172.05 CALC YTD? N

  38. Exercise #4 – Answer P091 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT LASTNAME, FIRSTNAME *** CALCULATED FROM P370 *** (TXI) TAXABLE INCOME 26511.88 (SSS) SAIF-EMPLR CONTRIB. 0.00 (ROE) REIMB. OF EXPENSES 225.00 (PER) PERS ASSESMENT PAID 0.00 (NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 17.50 (OTI) OTHER TAXABLE INCOME 100.00 (MTT) MASS TRANSIT TAX PAID 0.00 (EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 26611.88 (FIT) FED. TAX WITHHELD 1409.29 (FTE) SOC SEC TAX PD EMPLYE 1649.94 (SIT) STATE TAX WITHHELD 1318.00 (FTS) SOC SEC TAX PD EMPLR 1649.94 (WES) WBF PAID - EMPLOYE 24.04 (HSW) MEDR SUBJECT WAGES 26611.88 (WSS) WBF PAID - EMPLOYER 24.04 (HTE) MEDR TAX PD - EMPLOYE 385.87 (HTS) MEDR TAX PD - EMPLR 385.87 (LRO) LEGIS RETIREMENT OPT 0.00 ------------------------- RETIREMENT------------------------- SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH G 000000 26608.18 1596.49 0.00 1531.16

  39. Deduction Codes

  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. PTD1 Payroll Deduction Table PTD1 KMNN,999999 PAYROLL DEDUCTION TABLE Tran Type: ? Deduction Information: Deduction Code KMNN Type H Description KAISER HMO Category P Start Date 120108 Stop Date 999999 Payee KAISER FOUNDATION-MEDICAL Address P.O. BOX 4100-3 City PORTLAND State OR Zip 972080000 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 00000 _____ _____ _____ _____ _____ _____ _____ _____ _____ Union Dues Information: Rate PCT .00 Plus Amt .00 Min Amt .00 Max Amt .00

  42. PTD2 Payroll Deduction Table PTD2 KMNN,999999 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 756.46 4.51 751.95 .00 ? BBB EMP&SPOUSE B X 1013.67 6.05 1007.62 .00 ? CCC EMP&CHILDREN C Y 869.94 5.19 864.75 .00 ? DDD EMP&FAMILY D Z 1036.36 6.18 1030.18 .00 ? ZZZ ADJ 2008 _ _ .00 .00 .00 .00 ? 001 ADJ 2008 _ _ .00 .00 .00 .00 ? 101 EMP ONLY A W 756.46 4.51 751.95 .00 ? 102 EMP&SPOUSE B X 1013.67 6.05 1007.62 .00 ? 103 EMP&CHILDREN C Y 869.94 5.19 864.75 .00 ? 104 EMP&FAMILY D Z 1036.36 6.18 1030.18 .00 ? 802 EMP&PARTNER B X 1013.67 6.05 1007.62 .00 ? 803 EE/DP'S CHL C Y 869.94 5.19 864.75 .00 ? 804 EE/DP/EE CHL D Z 1036.36 6.18 1030.18 .00 ? 805 EMP&BOTH CHL C Y 869.94 5.19 864.75 .00 ? 806 EE/DP/DP CHL D Z 1036.36 6.18 1030.18 .00 ? 807 EE/DP/BTH CH D Z 1036.36 6.18 1030.18 .00 ? 901 EE YTD/AGCY$ _ _ .00 .00 .00 .00 ? 902 ADJ 2008 SUB _ _ .00 .00 .00 .00

  43. Exercise #5 - Deductions

  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 2284.00 177.00 2284.00 FIT 99.42 BK18 FOOD 12.00 SH DIFF T .75 16.00 12.00 SIT 128.00 DCNN100 DEF/ 250.00 ACLOTH A R 200.00 SSEC 152.99 KDNNBBB KAIS AED EXP T 150.00 MEDR 35.77 KMNNBBB KAIS AREIMB O R 25.00 WBF 2.48 LCNN UN L 75.00 AVEH/NON O 100.00 ERETG 70.89 PKNN444 PARK 65.00 SRETG 149.76 SINN001 PEBB SLNN001 BASI UGNNCCC EMP 13.51 UGNN040 EMP 8.10 XDNN555 DIRE 1828.73 GROSS 2671.00 TX/RT 418.66 DED 2252.34 NET/ACH .00 / 1828.73 CALC YTD? N

  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 2284.00 177.00 2284.00 FIT 99.42 BK18 FOOD 12.00 SH DIFF T .75 16.00 12.00 SIT 128.00 DCNN100 DEF/ 250.00 ACLOTH A R 200.00 SSEC 152.99 KDNNBBB KAIS AED EXP T 150.00 MEDR 35.77 KMNNBBB KAIS AREIMB O R 25.00 WBF 2.48 KMNN102 AKAIS 1013.67 AVEH/NON O 100.00 ERETG 70.89 LCNN UN L 75.00 SRETG 149.76 PKNN444 PARK 65.00 SINN001 PEBB SLNN001 BASI UGNNCCC EMP 13.51 UGNN040 EMP 8.10 XDNN555 DIRE 815.06 GROSS 2671.00 TX/RT 418.66 DED 2252.34 NET/ACH .00 / 815.06 CALC YTD? N

  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 2284.00 177.00 2284.00 SIT 52.00 BK18 FOOD 12.00 SH DIFF T .75 16.00 12.00 SSEC 90.14 DCNN100 DEF/ 250.00 ACLOTH A R 200.00 MEDR 21.08 KDNNBBB KAIS AED EXP T 150.00 WBF 2.48 KMNNBBB KAIS AREIMB O R 25.00 ERETG 70.89 KMNNBBB AKAIS 1013.67 AVEH/NON O 100.00 SRETG 149.76 LCNN UN L 75.00 PKNN444 PARK 65.00 SINN001 PEBB SLNN001 BASI UGNNCCC EMP 13.51 UGNN040 EMP 8.10 XDNN555 DIRE 1068.02 GROSS 2671.00 TX/RT 165.70 DED 2505.30 NET/ACH .00 / 1068.02 CALC YTD? N

  47. Overtime

  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. 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. PTB2 Cont’d PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE PKG CODE CO DESCRIPTION SEIU/OPEU EE TRN PAY PAY TYPE LVRATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF TYP TYP DESCRIPTION TPUNIT SHT ELG SS-RMT-TAX-UNP-MT PYOT TYP MLT PCT ? AST ADDNL STRGHT N 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000 ? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000 ? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000 ? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000 ? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000 ? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000 ? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000 ? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000 ? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000 ? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000 ? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000 ? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000 ? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000 ? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000 ? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

More Related