General Provisions, Page 19
Section 1: Общие положения
1. Payroll Documents
Time sheets are the primary documents to record and authorize regular hourly, overtime and special
pay. It is essential that these documents be accurately completed by knowledgeable supervisors, that
documents be adequately secured against fraudulent entry data, and that documents be signed by
authorized personnel and time appropriately and timely entered on the Personnel/Payroll System time
file.
2. Pay and Pay Periods
Salaried employees are paid monthly on the last state work day of the month, except for the month of
June of each year, in which the pay date will be delayed to the first working day of July, effective CY
2003 (see schedule in Appendix 1 of the Human Resources Manual). Hourly employees are paid bi-
weekly (see schedule in Appendix 2 of the Human Resources Manual). As of January 1, 1996, all new
hires are required to have their pay directly deposited to a checking or savings account at the financial
institution of their choice, as indicated on the employee’s Payment Disposition Action form. Pay advices
are now published online to Employee Self-Service. They are available to employees by signing into the
Administrative Applications and Resources (AAR).Those grandfathered employees still receiving checks
may pick them up at the HR Service Center, 555 South Howes Street, Second Floor, between the hours
of 7:45 a.m.and 4:45 p.m. on normal business days.
3. TaxWithholding
Payments of salaries and wages are made through the Payroll Unit and taxes are withheld in
accordance with each employee's tax status as indicated on the W-4 form. When an employee is
working in a state other than Colorado, they must also complete an Out-Of-State Work Location
Information Sheet. Anyone claiming "exempt" must file a new W-4 form prior to February 15 for that
year. Scholarship payments are not made through the Payroll Unit and there is no withholding of State
or Federal taxes.
4. Extended Sick Leave
When an Academic Faculty or Administrative Professionals’ sick leave usage due to the continuation of
a serious health condition defined under Family Medical Leave (FML) exceeds 30 work days per fiscal
year (July 1 – June 30), the cost of the excess sick leave (those days that exceed 30) may be charged
to the fringe benefits pool. FML notice and designation requirements must be met in order to qualify for
eligibility. This is done by the department filling out an Extended Sick Leave Request form and submitting
it along with supporting FML documentation (Notice of Eligibility and Rights and Responsibilities,
Designation Notice and Certification of Health Care Provider for Employee’s Serious Health Condition) to
the Benefits Unit. The Benefits Unit will review the information for appropriateness and send it on to the
Payroll Unit, which will process an Expense Transfer (expense transfers are discussed in Section 8,
Management Reports) of the excess sick leave amount from department accounts to the fringe pool
account.
Terminal Pay
Employees, who retire, resign or are discharged, and survivors or estates of deceased employees will
be paid the salary due plus unused annual and allowable sick leave. Terminal pay will be included in
the employee's final pay if all required documents have been processed.
Payments to employees for accrued annual leave upon termination and accrued sick and annual leave
upon retirement will be charged to the fringe pool. The Payroll Unit will make such charges based on
data available on termination or retirement personnel actions.
5. Time Limitations for Terminal Pay
Following are statutory provisions for paying terminating employees:
a. Employees who terminate will be paid on the next regular pay day.
b. Employees who are terminated at the volition of the University must be paid immediately. In this
event, the department must make prior plans to have the employee’s pay check ready for
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Section 1: Общие положения
immediate delivery to the employee.
c. The time for payments is not extended because of accrued leave.
6. Taxes on Terminal Pay
Taxes may be calculated and withheld on a fixed amount or on the percentage aggregate method.
Employees who are to receive a substantial amount on the final payment should contact the Payroll
Section prior to preparation of the payroll and determine the method desired for tax calculation.
Income earned may not be deferred until the next calendar year for tax purposes. The Internal Revenue
Code states that if income is available in a calendar year it is taxable in that year. As an example,
employees retiring on November 30 (last day worked) will receive their regular pay for November on the
November payday. Pay for accumulated annual leave and the allowable sick leave will also be received
in the same November paycheck.
8. Moving Expense Reimbursements
Changes in federal law require moving costs to be considered taxable income. See the University Financial
Policy and Procedure Instruction Manual and Fiscal Rules for details on procedures.
9. Advances
The State does not permit advance payments or loans against future pay.
10. Overseas Pay
The compensation of University employees located overseas may consist of four elements: the University base salary, overseas incentive pay, overseas (post) differential pay and Sunday premium
pay.
The base monthly salary must be shown on the salary screen of the job assignment in the
Personnel/Payroll System. Authorized incentive and overseas differential should be processed on a
supplemental pay request form, but may be for periods longer than one month. See the Academic
Faculty and Administrative Staff Manual, Section D, for further information.
Sunday Premium Pay should be calculated and requested on a supplemental pay form (See Section 2
of the Human Resources Manual) listing the appropriate dates and description.
The overseas (post) differential is payable beginning on the date of arrival at the assigned overseas post
and continues through the day of departure from the overseas post in route to the United States.
Differential is not allowable while the employee is away from the duty station on home leave. Also when
the assignment is a short term assignment the pay does not begin until the 43rd day at the post. The
department should notify the Payroll Unit by memo of any periods for which an employee is not entitled
to overseas differential pay.
For partial months the regular pay will be computed dividing the days worked by the total work days in
the month and multiplying by the monthly rate. The differential pay will be computed by dividing the
number of work days eligible (as defined above) by the total work days in the month and multiplying by
the monthly differential rate.
11. Earnings Statements
Departments should ensure that employee’s earnings statements are delivered in a timely and
confidential manner. In cases of terminated employees, departments should mail earnings statements
to the employee’s forwarding address, if known. If no forwarding address is available, the earnings
statements should be returned to the Payroll Unit.
Payroll Deductions
Employees are subject to mandatory deductions for State and Federal income tax, and with the exception of
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Section 1: Общие положения
those student employees who qualify for exemption under Federal law, retirement and Medicare tax, and for
any court ordered payments. Academic Faculty, Administrative Professionals and State Classified
personnel may also authorize voluntary deductions made available by the University. Requests for
additional deductions or changes to existing deductions must be made to the Payroll Unit no later than 2
working days prior to the current month payroll processing date to be effective for that month.
Deductions are prioritized as follows:
1. When an employee changes category (Academic Faculty or Administrative Professional to State
1. Classified or State Classified to Academic Faculty or Administrative Professional) all voluntary
1. deductions for the category the employee is leaving will be canceled and new deduction
1. enrollment forms appropriate to the new category must be completed.
2. Personnel going on special leave or leave without pay, and those holding appointments with special
2. pay arrangements where the pay varies from month to month, should contact the Payroll Unit to make
2. arrangements for the premium payments of continuing benefits while on leave.
3. State classified and state classified hourly employees are eligible to enroll in the State of Colorado
3. insurance plans. The State’s contribution to the insurance plans is paid if the employee works at least 1
3. full (8-hour) work day per month. Insurance premiums for the employee’s share will be deducted if the
3. employee receives enough pay to cover the costs.
4. State classified hourly employees are eligible for optional payroll deductions. Since there is no
4. guarantee that the pay for the hours worked in any two week period would exceed the amount of the
4. deductions, hourly employees should refer to the state classified hourly insurance procedures and cash
4. payment schedule (see Appendix 3 of the Human Resources Manual) for cash payment requirements.
5. Amounts owed to the University for unpaid parking fines, veterinary hospital changes, and other valid
5. obligations will be deducted from the employee’s paycheck after written notice of the pending deduction
5. has been sent to the employee.
6. Court ordered child support; garnishments, tax levies and liens take priority over all voluntary
reductions or deductions.
7. Termination of Voluntary Deductions:
a. Voluntary deductions will terminate at the end of the contract period. At the time of termination,
amounts owed the University for travel advance, athletic tickets, accounts receivable or any amount
agreed to by the employee will be deducted from the final paycheck.
b. When an Academic Faculty, Administrative Professional, Post doctoral Fellow, Veterinary Intern or
Clinical Psychology Intern retires or terminates employment with the University, coverage under the
CSU Cost Share Benefits Plan will terminate at the end of the month in which employment ceases.
Payroll deductions for insurance premiums will be taken out of the last paycheck.
c. Premiums for state classified insurance plans will be deducted from a terminating employee’s last
payroll check to pay for coverage for that current calendar month. Coverage ends at the end of the
month of termination.