19.23 Overtime

Overview


1. 1. Overtime (cash and comp time) may only be granted to nonexempt employees and must be authorized by the employee's supervisor before the overtime is worked (see Classified Staff Manual). To determine if a position is exempt or nonexempt, visit the Alphabetical List of Classified Staff Job Titles list on the Human Resources Homepage or screen 8 of the Personnel Service Operating System (PSOS). Over time is the exception rather than the rule and should be requested only after other options have been explored.
   
   
2. 2. Overtime hours are calculated based on hours worked during a nonexempt employee's designated workweek. Hours worked means actual work done by the employee. For example, if an employee takes 2 hours of sick leave on Wednesday and then works 2 hours of overtime on Saturday, overtime would be earned at straight time because the employee only worked 38 hours. Visit Employee Time Keeping Records to see how this would be recorded.
   
   
3. Overtime is compensated either by cash payment or by earning hours of comp time. The number of hours compensated are recorded at straight time or one and one-half times the regular rate. To record overtime, record the number of hours worked along with the appropriate earnings code. Departments may choose cash or comp time based on availability of funds. FLSA determines the use of straight time or time at one and one-half of overtime.
   
   
4. Comp time is the preferred method of overtime. . It is important to keep comp time balances low because they are unfunded liabilities. Comp time is allowed to accumulate to a maximum of 120 hours but the balance must be paid upon termination, retirement or change of status from nonexempt to exempt (see 19.40). Comp time balances will be paid at the employee's most recent nonexempt pay rate.
   
   Comp Time Accrual
   
   
5. Maximum comp time accrual is 120 hours. Any hours accrued in excess of 120 must be compensated with cash, as comp time accrual is no longer allowed. The Vacation and Sick Accrual Exception Report (19.33), will warn departments when an employee's comp time balance is greater than 90 hours.
   
   
6. Accurate and timely recording and reporting is essential. The accrual and use of comp time is reported to the department similar to the reporting of vacation and sick leave and balances appear on the employee's pay stub. Comp time balances are corrected using the Vacation/Sick/Comp Leave Hours Adjustment Form (19.33).
   
   
   Overtime Reporting
   
   
7. Report current pay period overtime hours worked on the Time Roster Percent Distribution Screen (45). Detailed screen instructions are provided in 19.22 Time Roster.
   
   
8. If reporting overtime, use the ETR to identify when the overtime was earned. Report overtime hours at straight time using the corresponding overtime codes which determine the method of overtime payment.
   
   
9. Report prior pay period overtime on a Payroll Online Payment Request (POPR).
   
   
10. Depending on the account you will be using overtime can be reported one of two ways:
    
    
    1. The account is the same as that on the original Time Roster plan:
       
       
       1. Enter the verification number of the record in the PSOS Command Line on screen 45, in the Verif field.
       2. TAB to the Action field. Enter U (update). Press ENTER. The employee's plan record will display.
       3. The cursor will be positioned at the 1st hours field, TAB to the next available hours field and enter the number of overtime hours worked. Enter the actual hours worked, as the accrual of comp time or payment of overtime will be calculated by the Payroll system based on the overtime Earnings Type used.
       4. Enter the associated overtime or comp time code in the ETP field. Refer to 1973, Payroll Earnings Type Codes for valid overtime codes.
       5. Press ENTER. The system validates the entry and advances to the submenu.
          
    2. If the account is different from that on the time roster account plan (you will need to add a new record, see 19.22, Adding Records to the Time Roster):
       
       
    1. At the PSOS Command Line, TAB to the SSN field, and enter the employee's SSN number. The cursor will advance to the PCN field.
    2. Enter the employee's six digit position control number. This must be identical to the position number that preprinted on the Time Roster.
    3. TAB to the Action field. Enter A (add). Press ENTER. The employee's record will display.
    4. Enter the actual number of overtime hours worked in the 1st hours field.
    5. At the ETP field, enter the associated Earnings Type.
    6. TAB to the first Account field, enter the six digit FRS account number to which the expense will be charged.
    7. The cursor will advance to the Percent field, enter the percent to be charged to the account. Percents must total 100. Press ENTER. The system will assign a verification number for the add on record. Write this number on your source document for future reference.