While the University makes every effort to ensure that employees are paid correctly, occasionally errors are made resulting in either overpayment or underpayment to employees, which may go undetected for some
time.
1. Recovery of Overpayments: The University fiscal rules require the repayment of any salary, wage or
1. other overpayments made to State employees. Amounts owed by an employee to the University
1. require immediate arrangement for payment. If repayment arrangements acceptable the University
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cannot be made, the University may offset the amounts owed against any amounts due and payable
to the employee from any applicable source.
If the overpayment is nominal it may be deducted from the employee's next pay. In some cases the
overpayment may be significant and require a repayment schedule not to exceed six months. The
Payroll Unit will establish a repayment schedule based on the particular facts involved in each case.
The objective is to recover the overpayment as quickly as possible while taking into account the
creation of an undue hardship on the employee.
2. Underpayment of Salaries and Wages: According to policy adopted by the Executive Budget Committee
2. in December 1994, when underpayments occur, the University limits back pay awards to a 2 year
2. period. The 2 year period is defined as the 24 month period immediately preceding the date the error
2. was discovered. This policy does not apply to state classified personnel.
FICA Medicare Tax
All employees hired after March 31, 1986, except those student employees not required to participate in the
Student Employees Retirement Plan (SERP), must have FICA Medicare Tax withheld. The rate is 1.45%
with no maximum for eligible employee earnings. An employer contribution of an equal amount is also
required.
Workers' Compensation
Colorado law requires employers to provide workers’ compensation insurance for employees who are
injured on the job, or contract disease related to their work duties, as determined to be compensable by the
State Compensation Insurance Fund. Such insurance provides for medical treatment and lost wages
replacement up to the average weekly wage established annually by the Colorado Department of Labor. A
physician's statement must be presented to the respective department by the injured employee stating the
specific day(s) of disability caused by the accident or occupational disease.
Colorado State University is insured for workers’ compensation under self-insurance maintained by the
State of Colorado for all agencies and institutions of the State. A third party claims administrator is
contracted by the State and all employer (University) responsibilities are handled locally by Environmental
Health Services located on campus.
The University provides workers' compensation for all paid employees except visiting faculty, student
interns, and independent contractors. Contact Environmental Health Services or visit their web site at
www.ehs.colostate.edu for detailed information and forms.
As of January 1, 1997, state classified staff may be granted injury leave up to 90 working days with full pay
when the employee agrees to allow weekly workers’ compensation benefits to be paid directly to the
University. After exhaustion of injury leave, workers’ compensation benefits will be paid directly to the
employee and the remaining one-third of the employee's salary will continue to be paid by the University
and will be charged against the employee's accrued sick and annual leave. If the employee remains off
work to the extent that accumulated leave is exhausted, the employee will continue receiving payments
from worker's compensation, but pay from the University will cease and the employee will be placed on
leave without pay. See (Section 3 of the Human Resources Manual) for additional information.
UnemploymentInsurance
Most employees of the University are covered by the Colorado Employment Security Act of 1971. Graduate
assistants, veterinary residents, fellowship grant trainees, student hourly and work study students are not
covered. Covered employees who leave the University may be entitled to unemployment benefits, and may
file a claim on the basis of wages earned at the University provided the terms and conditions of the
Colorado Employment Security Act are met. All cases are handled separately and rulings determining
eligibility are made on an individual basis.
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Social Security Number
Each employee (including faculty affiliates) must have and report a social security number. Social security
number changes/errors should be immediately reported to the Human Resources Information Systems Unit.
Due to a recent change in policy by the Social Security Administration, immigration documents submitted by
foreign nationals applying for a Social Security number will be subject to verification by the Immigration &
Naturalization Service (INS) prior to the issuance of a Social Security number. This verification process will
delay the receipt of the Social Security card for significant periods expected to be as long as twelve weeks.
Delaying the commencement of employment of foreign visitors, with proper work authorizations, for such
lengthy periods imposes an unreasonable burden on both the employee and the employing University
department. As a result, the procedure outlined below, developed in cooperation with the Office of
International Student Services and the local Social Security Administration Office, had been implemented to
allow foreign nationals to commence University employment in a timely manner. The procedure applies to
both student and non-student employees.
1. The employee will secure a Form SS-5 and an accompanying letter from International Student
1. Services, Laurel Hall. The letter and completed Form SS-5, along with their passport and form I-20
1. or IAP-66, should be taken to the Social Security Office located on the 2nd floor of the Old Town
1. Post Office Building, 301 S. Howes Street, where an application for a Social Security number will be
1. completed.
2. The employee should request a photocopy of the completed Form SS-5 and a receipt or letter
2. verifying the completion of the Social Security number application process from the Social Security
2. Office.
3. The employee should then schedule an appointment with the Foreign Tax Administrator (555 S.
3. Howes Street, 3rd Floor) by calling (970) 491-3538.
4. At the time of the appointment, the Foreign Tax Administrator will determine the correct income tax
4. status of the employee and will assign a payroll control number (000-xx-xxxx) which will be used in
4. place of the Social Security number to permit processing the necessary appointment and other
4. personnel action forms necessary to set the employee up in the Personnel/Payroll System. The
4. employee will be given a copy of their W-4 Form containing the payroll control number to return to
4. the hiring department.
5. Upon receipt of the Social Security card by the Foreign Tax Administrator, the employing
5. department and the Human Resources Department will be advised of the correct number so
5. departmental and central personnel and payroll records can be updated accordingly. Social
5. Security cards are being sent directly to the Foreign Tax Administrator to ensure that the employee
5. receives the card in the event of a change of address.
Name Change
Name change requests should be entered in Employee Self Service by the employee. The name change
request will route through Oracle work flow to the departmental approver. Official documentation substantiating the
name change must be reviewed by the HR approver at the college or department level before the Oracle action
can be approved.