GAP NO. 101.56
Biweekly Leave/Gross Pay Computation/Distribution Report
I. GENERAL
The Biweekly Leave/Gross Pay Computation/Distribution Report is a combined report, for each pay point, which has been designed to furnish in one document information regarding an employee's sick and vacation leave data, gross pay computations, and the accounting code distribution(s) of each pay check. This report is a computer printout delivered each biweekly pay day along with the pay checks to the individual in the department authorized to receive pay checks. This report provides appropriate individuals (normally department heads, supervisors, and payroll clerks) in a department with information regarding employees' leave, pay calculations, and distribution of pay as well as a resource document to use in answering employees' questions about their vacation and/or sick leave and the determination of their pay.
In addition, this report provides percentage distribution of pay (or effort) for the indicated pay period which should be reviewed by a responsible person(s) (normally department heads or supervisors), having first hand knowledge of all the activities of each employee or employees listed. Should an employee's actual effort involvement in an activity(ies) vary significantly (i.e., a variance of 5% of more of an employee's total effort) from the distribution of this report, an adjustment in the distribution of pay should be processed promptly on a Personnel Change Notice. This review and the processing of adjustments, as applicable, are required of all departments of the University for compliance with Federal regulations to ensure appropriate charges to sponsored grants and contracts as well as to departments and/or other funds; all of which have an impact on the determination of the indirect cost rate(s) for the University.
The Biweekly Leave/Gross Pay Computation/Distribution Report provides information on several functions of the biweekly payroll system for a pay cycle. The major functions are discussed in separate sections of this procedure. The headings at the top of the report refer to (1) an employee's identification and the vacation and sick leave data and (2) the employee's primary position data for determining gross pay chargeable to the primary position accounting code(s).
The system has the capability to handle separately the pay data for the current pay period and one prior pay period. This feature of the system was developed to handle the pay for a new employee whose Employment Notice could not be processed in time for the system to pay the employee for work during the initial pay period. When this situation occurs, the data for each pay period will be treated separately for overtime hours determination, adjusted rates calculations, accruals of vacation and sick leave, calculations of gross pay, withholding of taxes and creating pay checks. On this report, the total line for each employee will indicate the applicable pay period.
The Biweekly Leave/Gross Pay Computation/Distribution Report should be retained by the department for a minimum of two (2) years. Since this document provides data relating to an employee's pay, it must be treated confidentially.
II. ABBREVIATIONS USED
Certain abbreviations used in this report are listed below with their intended meanings for the purpose of clarity.
W/E
Weekend premium hours
WCBUW
Emergency Call Back – Un-worked hours
ECBW
Emergency Call Back - Worked hours
SB/S
Standby/Special Hours
NSP
Night Shift Premium amount
OT/HR1
Overtime Hours - Week 1 of the pay period
OT/RT1
Overtime Adjusted Rate - Week 1 of the pay period
OT/HR2
Overtime Hours - Week 2 of the pay period (and also all overtime hours for the pay period for an employee on overtime Code 2 (8/80).
OT/RT2
Overtime Adjusted Rate - Week 2 of the pay period (and also the adjusted rate for the pay period for an employee on overtime Code 2 (8/80).
PRI
Primary position's data for determining the gross pay of the primary job.
PRI.DIST
Primary Distribution identifies the primary distribution accounting codes and percentages.
SEC
Secondary position's data for determining the gross pay of the secondary job
SUP
Supplement pay data chargeable to the accounting code furnished on the supplement pay card. (Note: A supplement pay card, without an accounting code indicated will distribute the pay to the primary position's codes and will be shown on the primary (PRI) line in the Supplement column.)
ADJ
Gross adjustment data
REQ
Requisition for Payment of Personal Service payment data (paid to a student or student's spouse only, not currently active on the payroll).
MCK
Manual Check payment data
DCG
Direct Charge Card distribution data
III. EMPLOYEE IDENTIFICATION AND LEAVE DATA
The first line of data on this report for an employee lists the following items:
- Employee's name (listed in alphabetical sequence)
- Employee's social security number
- Employment data (continuous service credit date)
- Fringe benefit code
- Vacation Leave Data:
- Vacation hours balance at the beginning of this pay period (Beg. Bal.)
- Vacation hours taken and paid this pay period (Paid)
- Vacation hours accrued this pay period (Accrd.)
- Vacation hours reported, but not paid, this pay period (Unpd.)
(This item is a result of an employee listing more vacation leave hours on the time card than actually accrued at the end of the previous pay period or the employee is not eligible for the vacation leave hours claimed because the probationary period has not been completed.)
- Sick Leave Data:
- Sick leave hours balance at the beginning of this pay period.
- Sick leave hours taken and paid this pay period (Paid)
- Sick leave hours accrued this pay period (Accrd.)
- Sick leave hours balance at the end of this pay period (End. Bal.)
- Sick leave hours reported, but not paid, this pay period (Unpd.)
(This item is a result of an employee listing more sick leave hours on the time card than the employee had accrued at the end of the previous pay period or the employee is not eligible for the sick leave hours claimed because the probationary period has not been completed.
The following items should be noted regarding vacation and sick leave data:
- Employees accrue vacation and sick leave from their date of employment; the accrual will appear in the "leave data" section of this report.
- Employees' pay check stubs will display vacation and sick leave balances in the pay period in which the probationary period is met.
- Vacation and sick leave hours accrued and/or taken based on time paid on a manual check is entered manually into the leave record system. Vacation and sick leave accrued and/or taken based on a manual check will usually appear on the current report; however, during extremely busy periods, this cannot be guaranteed. Payment by a manual check is shown separately from other pay data for an employee on this report and the leave data will have zeros in all the columns. The updated leave records are shown with other pay data.
- Vacation and sick leave hours are not accrued on hours worked in a secondary job.
- When an employee reaches the maximum permissible accrual for vacation hours for either a full time or abbreviated schedule employee, those maximum number of hours will continue to appear and no further accrual of leave hours will be made until the employee takes vacation. (See Personnel Policy Manual, Benefits section.)
IV. PRIMARY POSITION DATA
The primary (PRI) position data line on this report for an employee lists the following items as applicable for the pay period:
- Hourly rate of pay
- Hours Paid:
- Worked (includes all primary hours worked)
- Vacation
- Sick Leave
- Holiday
- Funeral
- Jury
- Election
- Premium Hours/Amount:
- Weekend (in hours)
- Holiday (in hours)
- Emergency Call Back - Unworked (in hours)
- Emergency Call Back - Worked (in hours)
- Standby/Special (in hours)
- Night Shift Premium (amount)
- Supplement (amount)
This is the amount of supplemental pay authorized on a supplemental card for the pay period which does not have an accounting code indicated on the card. This pay will be distributed to the primary accounting code(s).
- Overtime:
- Overtime hours for week one (1) of the pay period
- Overtime adjusted rate for week one (1) of the pay period
- Overtime hours for week two (2) of the pay period or for the 14-day pay period for an employee on Overtime Code 2 (8/80)
- Overtime adjusted rate for week two (2) of the pay period or for the 14-day pay period for an employee on Overtime Code 2 (8/80)
- Amount:
This is the amount of the primary gross pay determined by the data previous listed on this line. (See GAP 101.55, Gross Pay Computations for the calculations necessary to determine gross pay.)
V. DISTRIBUTION OF GROSS PAY AND OTHER ITEMS PAID
This section of the report shows the distribution of gross pay for the primary position, secondary positions, other supplemental pay, gross adjustments, manual checks, and requisitions for payment of personal services. However, all of these types of pay and distributions would not appear together on one employee's record. Discussions of the various portions of this section are as follows:
- Primary Position Gross Pay
- The distribution of the gross pay of the primary position's cost is shown with the accounting code(s), percentage for each code, and the applicable amount charged to each code.
- Payroll cost for funeral, jury duty, and election leave are not charged to the primary position's accounting codes. This cost will be charged, as appropriate, to accounting codes shown on the report as:
1001000 198100 For Funeral Leave
1001000 198700 For Jury Duty Leave
1001000 198900 For Election Leave
- A Direct Distribution Card, when required and entered for a pay period, will transfer the cost of overtime hours, as indicated, to another accounting code. This accounting code and the applicable amount will be shown on the report and the line will be identified by DCG.
- Secondary Position Pay and Distribution (SEC)
- Each secondary position's (or secondary card) data will be shown on a separate line with the following data:
- Hourly rate
- Hours worked (includes all hours worked)
- Pay Point of the secondary position
- Accounting code to be charged
- Overtime hours for week one (1) of the pay period
- Overtime adjusted rate for week one (1) of the pay period
- Overtime hours for week two (2) of the pay period or for the 14-day pay period for an employee on Overtime Code 2 (8/80)
- Overtime adjusted rate for week two (2) of the pay period or for the 14-day pay period for an employee on Overtime Code 2 (8/80)
- Amount of pay for the secondary position. (See GAP 101.55, Gross Pay Computations for the calculations necessary to determine gross pay.)
- Other Supplemental Pay (SUP) - Other supplemental pay, which has an accounting code indicated on the supplement card, will be shown with the accounting code and the amount.
- Gross Adjustments (ADJ) - Gross adjustments of pay, processed for the pay period, will be shown with the accounting code(s) and the applicable amounts.
- Manual Checks (MCK) - Amounts paid to an employee by a manual check will be shown on this report with the applicable accounting code(s) and amount(s).
- Requisitions for Payment of Personal Services (REQ) - Payment by a requisition to a student or student's spouse only, not currently active on the payroll, will be shown with the accounting code and amount.
Payments by manual checks or requisitions will be shown separately for an individual on the report, rather than being combined with other types of pay data and distributions.
The sum of the applicable amounts for an individual will equal the amount of gross pay for a check issued to the individual for the pay cycle.
In the center portion of the distribution section of the report is a percentage column indicating the applicable percentage of total gross pay distributed to each accounting code. This percentage information provides a responsible person(s) (normally department heads or supervisors) with data for review of an employee's actual pay distribution to an activity as compared to the employee's actual effort involvement in the activity based on the responsible person's first hand knowledge of the employee's effort. (See the second paragraph of Section I - General of this procedure.)
VI. SUMMARY SECTION OF THE REPORT
At the end of the Biweekly Leave/Gross Pay Computation/Distribution Report for each pay point, a summary is provided which includes the following data:
- A summary of vacation and sick leave data for all employees on the report for the pay point.
- A summary of items paid this pay cycle which includes hours and applicable amounts by type of payment.
| GAP History |
| Issued: |
July 1994 |
| Revised: |
February 2005 |
