New Employee Orientation Last Updated: Januar y 7, 2016

1. New Employee OrientationLast Updated: January 7, 2016

2. Payroll Staff

3. Primary Areas of Responsibility

4. Permanent Employees-Paid Current • All permanent employees are paid semi-monthly (24 pays per year) and paid current. • First pay date depends on when hiring paperwork is finalized:

5. Permanent EmployeesPayroll Calendar

6. Temporary and Student Employees-Paid in arrears • All temporary and student employees are paid semi-monthly (24 pays per year) and in arrears. • First pay date depends on when hiring paperwork is finalized:

7. Temp and Student EmployeesPayroll Calendar

8. View your Pay information • pirateport.ecu.edu, Tools, Pay History • Click on the amount of the pay you wish to view.

9. Your Pay Information: example

10. TO UPDATE YOUR PERSONAL INFORMATION INCLUDING ADDRESS AND PHONE NUMBERS IN PIRATEPORT • GO TO PIRATE PORT: TOOLS • UNDER THE APPLICATIONSSECTION • CLICK BANNER SELF SERVICE.

11. CLICK PERSONAL INFORMATIONCLICK UPDATE ADDRESSES AND PHONES

12. TO UPDATE ADDRESS…SELECT PERMANENT ADDRESS….CLICK CURRENT….UPDATE INFORMATION…..CLICK SUBMIT

13. Completing your Tax Forms • Until you complete your tax forms, the IRS and NCDOR mandate that we establish your status as Single and number of allowances as Zero-the highest possible tax rate. • Please remember that the University and it’s employees are not able to give advice on the completion of the Tax Forms. • Review the resources available on the ECU Payroll Web Site, consult with your tax advisor or contact the IRS and/or NC DOR at 877-252-3052 if you have any questions.

14. International Employees • Employees on a temporary visa are required to visit the payroll office annually to do a tax assessment to determine taxation and potential eligibility for tax treaty benefits. • Employees who do not meet the substantial presence test for resident alien, can only claim one allowance for federal and zero allowance for state withholding, and will be taxed at the higher nonresident alien rate (some exceptions apply for Canada, Mexico, Korea, and India).  • Green card holders and resident aliens for tax purposes are taxed the same as US citizen. • Employees on a temporary visa being taxed as a nonresident alien may be exempt from FICA tax depending on the visa type (F-1, J-1, M-1, Q-1) used to enter the United States and compliance with the terms of that visa. • Employees on a temporary visa taxed as a resident alien may be exempt from FICA only if they meet the student FICA exemption which is the same for a US citizen that is based on enrollment/thesis. 

15. 2016 W-4 Worksheet

16. NC State Tax Changes - 2014 • The North Carolina General Assembly enacted House Bill 998 effective January 1, 2014. • The new law set a single income tax rate and makes substantial changes to the taxable income calculation. • 2015 single income tax rate = 5.75% • 2016 single income tax rate = 5.85% • Under this new law, all taxpayers will pay a NC income tax rate of 5.85% (2016) and be granted a higher standard deduction. • Standard Deduction: • Single, Married, Qualifying Widower = $7,750.00 • Head of Household = $12,400.00

17. NC State Tax Changes - 2014 • Taxpayers may no longer claim a personal exemption for themselves, their spouse, children, or any other qualifying dependents. • Additionally, many deductions and tax credits that affect North Carolina withholding tax are no longer available for tax years beginning on or after January 1, 2014. • How you determine the number of allowances for tax year 2014 and beyond will differ from Federal tax. • Most taxpayers will not be entitled to as many allowances, and as a result, more taxpayers should claim zero (0) allowances. • Taxpayers expecting to have allowable itemized deductions exceeding the standard deduction ($7,750 for single or married) or allowable adjustments to income may claim additional withholding allowances. One additional allowance may be claimed for each $2,500 that the itemized deductions are expected to exceed the standard deduction and for each $2,500 of adjustments reducing income.

18. Which form should I use? Form NC-4 EZ: • This new, simpler form will likely suffice for most employees.  Employees should use this form if they plan to claim the NC standard deduction and plan to claim no tax credits or only the credit for children, if they qualify to claim exempt status, or if they prefer not completing the extended Form NC-4.  Employees should understand Form NC-4 EZ can still be used even if they plan to itemize deductions for their tax filing. Form NC-4: • Extended withholding form which may provide more precise withholding figures, but will require historical tax return information and estimation of 2016 income, deductions, and credits from the employee. Form is a six-page form including schedules and worksheets for the individual to complete to determine the appropriate withholding allowance. Form NC-4 NRA: • Nonresident alien employees

19. NC-4EZ Worksheet • NC-4 Long form can be found at:http://www.dornc.com/downloads/wh_forms.html

20. To Update your NC4 in Pirate Port Through Pirate Port - Banner Self Service: • Select Employee • Select Tax Forms • State Employee’s Withholding Allowance Certificate NC4 • Select Update • Choose your Filing Status • Choose your Number of Allowances • Choose any Additional Amount if desired • Select Certify Changes • Click in the box to certify your changes • Click Submit • View your confirmation

21. To Update your W4 in Pirate Port Through Pirate Port - Banner Self Service: • Select Employee • Select Tax Forms • Federal Employee’s Withholding Allowance Certificate W4 • Select Update • Choose your Filing Status • Choose your Number of Allowances • Choose any Additional Amount if desired • Select Certify Changes • Click in the box to certify your changes • Click Submit • View your confirmation

22. Electronic W-2 • Provide consent to receive your W-2 electronically for: • Earlier access to the Form W-2 • Guaranteed delivery to you only…no possibility of the Form W-2 being lost, stolen, delayed or misplaced by the U.S mail service. • Easy access to duplicate copies if needed. By consenting to receive your Form W-2 electronically, you agree to return to Employee Self Service to view and/or print your Form W-2 on-line. Consent will be valid for all future tax years unless you revoke consent or employment is terminated.  

23. Sign up for Electronic W-2 • INSTRUCTIONS TO PROVIDE CONSENT: • From the Pirate Port Tools page, in the Applications section, click on Banner Self Service • Click on Employee • Click on Tax Forms • Click on Electronic W-2 Consent • Read information and instructions on page • Check “My Choice” box • Submit • You’ll receive an email confirmation showing you have consented to receive your W2 electronically

24. Direct Deposit Form • If the employee doesn’t know their Banner ID, they may record the last four digits of their SSN. • The check or letter MUST show the account holder’s name • Reminder: If you change banks – verify receipt of direct deposit form and change before closing old account.