19.70 Definition of Payroll Terms

Policy Owner:  Operations - Payroll

 

1. Academic Summer Pay (AS): A hard coded earnings type that will appear on the Time Roster during the four non-academic pay cycles in the summer indicating that the 10/12-pay plan is in effect. This plan allows eligible appointed personnel to have his/her salary paid over 12 months instead of 10. Hours with earnings type AS may be deleted from the time roster but cannot be reduced or added.

2. Academic Year: Identifies the term of payment for 10-month salaried employees that work and are paid only for the ten months of the academic year. Determines the number of paychecks issued and the number of hours used to calculate the employee's hourly pay rate.

3. Affiant: Person authorized by the court to act on behalf of the deceased person's estate.

4. Annualized Salary: The amount an employee would receive if he or she were working full time for a full year. All hourly rates of pay for salaried employees are based on an annualized amount in the Payroll System, regardless of FTE.
   
   
5. Athletic Compensation (AC): Earnings type used to report bonus incentives for eligible coaches in the Intercollegiate Athletics Administration (ICA). The AC earnings code is restricted for ICA use only.

6. Authorized Payroll Representative: The person listed on the Time Roster Security Access Form as the individual responsible for entering time rosters and related time reporting processes. Update this form as additions, deletions, or changes to security access are made. Refer to 19.01, Segregation of Duties, Related Responsibilities of a Payroll Representative.

7. Biweekly Employee Time Record (BETR): The University's official auditable time record and the source document for completing the Payroll Time Roster. It can be used as an alternative to the ETR to record the following information:
   • Hours worked daily by nonexempt employees.
   • Leave taken daily by non exempt and exempt employees.
   • Employee and supervisor agreement of time worked or leave taken.

   The Human Resources Department has published guidelines for departments who wish to develop an Alternative Time Record.

8. Biweekly Pay Period: The University's designated pay period begins at 12:01 a.m. on every other Monday and ends 14 consecutive days later at midnight, Sunday.

9. Bond of Indemnity: Form used by the employee and surety to place a stop payment on a state issued warrant.

10. Call Back (B): A payroll code that identifies an employee as a nonexempt classified staff who is called back to work from standby status or otherwise at a time not previously scheduled. The employee will receive call-back pay as follows:

    1. Works less than two hours: Two hours pay at time and one half the regular hourly rate.

    2. Works more than two hours: Pay for actual hours worked at time and a half the regular pay rate if hours worked exceed two hours.

11. Canine Handlers (K9, K9T, K9K): Earning types used by the University of Arizona Police Department to compensate nonexempt officers assigned as police canine handlers. An earnings differential rate of 8% is added to the employee's base rate of pay during all work hours when the employee is working with the service canine. Overtime will also be compensated at the canine compensation rate. These earnings codes are restricted for Police department use only.

12. Compensatory Time (C, U): A form of overtime awarded to nonexempt employees for hours worked over 40 hours in a week not by cash payment but by time earned which can be taken as leave time at a later date. This is the preferred method of "overtime."
    
    
13. Compassionate Sick Leave (CTS): Earnings type used for eligible employees who have exhausted their available balances of paid leave hours and are not eligible for family medical leave and the employee has received a contribution of vacation hours from other eligible employees.

    
    

14. Deceased (DE): A hard coded administrative earnings type that may appear on the time roster through the deceased employee’s termination status date appearing in PSOS. Hours appearing with this code cannot be modified, deleted, or added. The earnings code DE is restricted for Operations use only when processing final lump sum payment on a POPR for a deceased employee.

15. Dist Pct: The distribution % (Dist %) reflects the percentage of total pay to be charged to each account. The sum of percentages assigned to each account for each position number must equal 100%. This percent does not reflect an employee's FTE. For example, a salaried employee who works part time and has an FTE of 0.50 will have 100% of their total payroll expense distributed. Currently the employee preprints on the roster with an FTE of 0.50, account 222230 and Dist % of 100, because 100% of the total expense is charged to account 222230. These pay periods you want to split fund the employee: 25% from account 222230 and 75% from account 342500.
    
    
16. Department of Public Safety Lump Sum Pay (DP): Earning types used by the University of Arizona Police Department to payout a police officer’s comp time balance to reduce it to a manageable amount. Contributions for retirement benefits are not computed on payment for compensatory time when it is a non-frequent payment. The earnings type DP is restricted for Police department use only.
    
    
17. Employee Time Record (ETR): The University's official auditable time record and source document for Payroll Time Rosters. The ETR is used to record hours worked and leave taken on a daily basis. The ETR is also used to accumulate vacation and sick accruals and comp time earned biweekly. Both the employee and the supervisor must initial the ETR to signify agreement to hours worked and vacation, sick and comp time balances. The Human Resources Department has published guidelines for departments who wish to develop an Alternative Time Record.

18. Exempt Employee: Classification of employee whose job title and description does not allow for cash paid overtime or comp time. "Exempt" employees are paid an annualized rate for performing the whole job, not for actual hours worked; these employees do not track, earn or receive overtime compensation.
    
    
19. Family Medical Leave/Compassionate Sick (FCS): Earnings type used for eligible employees who have exhausted their available balances of paid leave hours and are eligible for family medical leave and the employee has received a contribution of vacation hours from other eligible employees.

20. Field Training for Police Office (FTC, FTK, FTT and FTU): Earnings type used by the Police Department for reporting overtime for officer’s training. These earnings codes are restricted for Police department use only.

21. Fiscal Year: Identifies the term of payment for salaried employees that work and are paid for the full 12 months. Determines the number of paychecks issued and the number of hours used to calculate the employee's hourly pay rate. The University's fiscal year begins on July 1 and ends on June 30.

22. Five Day Delay: This is the five days between the end of a biweekly pay period and payday.

23. Flex Benefits: Pretax benefits program wherein the employee's portion of the premium cost for medical, dental, supplemental life and short term disability insurance programs will be excluded from the employee's gross income, thereby reducing the employees federal, state and social security tax withholding.

24. Flex Employee: Classified staff who works 10 months (frequently, same as the academic year). May be used in a department that wishes to make more efficient use of personnel services resource during periods of decreased activity and is dependent upon operational and staffing needs as well as available funding. The flex employee will receive 23 paychecks per year in accordance with existing UA pay policies and procedures for academic year positions. The work and non-work periods of flex year positions will always correspond with the beginning and end of the academic year.

25. Flex Salary (FX): Special payroll code used to indicate an employee's non-work pay period under the university's flexible salary plan.

26. Full Time Equivalent (FTE): Positions are expressed in FTE. A full time positions is 1.00 FTE, 40 hours per week or 80 hours per pay period. A half time position is 0.50 FTE, 20 hours per week, 40 hours per pay period. For salary employees, the FTE sets the maximum number of hours that can be worked in the pay period. For wage employees, the FTE does not restrict the number of workable hours as long as the hours do not exceed 40 in a one-week period.

27. Hand-Drawn Check: A manually prepared payroll check issued on the financial institution used by the University of Arizona, as opposed to a State warrant which is normally used for paychecks. Operations must occasionally issue a handdrawn check when payment through the PSOS system was not possible or for final payment when an employee has terminated employment and is leaving the country.
    
    
28. Holiday Compassionate Sick Leave (HCS): Earnings type used for eligible employees when a holiday occurs in the same pay period CTS or FCS is being reported.

29. Incentive Payment (I): A quarterly bonus lump sum payment issued to clinical faculty. The earnings code I is restricted for AHSC use only and only when approved by University Physicians.

30. Layoff: Reduction in force. The ISW termination report is used to place the employee on layoff.

31. Leave of Absence: Official permission to be away from work without pay.
    
    
32. Military Differential Payment (MDP): An administrative earnings type used for employees who qualify for Military Differential pay. The earnings code MDP is restricted for Operations use only when processing military differential payment.

33. Non-exempt Employee: Classification of employee based on the job title and description in accordance with the Fair Labor Standards Act of 1938 (FLSA). "Non Exempt" employees are paid an hourly rate; these employees earn compensatory time or cash for hours worked in excess of 40 hours per work week.
    
    
34. On Call Pay (OC): Earnings type used to report standby pay for an eligible employee at the rate of $10.00 per assigned shift. A standby shift is a designated eight-hour period within any 24 consecutive hours. Shifts may vary in beginning and ending times from department to department and are subject to change by administrative decisions dictated by workload needs. Standby shift hours usually coincide with regular shift hours. Standby pay shall be provided to nonexempt classified staff employees at the rate of $10.00 per assigned shift. The department determines the payment of standby rate.

35. Overtime: Overtime and the method of payment must be pre-authorized by the employee's supervisor. Only nonexempt employees are compensated for overtime work. Overtime may be paid with cash or comp time. Overtime is only granted at time and one half if hours worked in a work week exceed 40. Overtime is granted at straight time if paid time exceeds 40 hours in a work week, but hours worked in the work week do not exceed 40.

36. Paid Through PSOS: Payment by State warrant or direct deposit for the current pay period from hours reported on the Payroll Time Roster and any adjustments from prior periods on the POPR. This is the normal method of payment. Occasionally circumstances require payment be hand-drawn check.

37. Paydays: University of Arizona employees are paid on a biweekly basis. The pay checks, which are distributed every other Friday, include all earnings for the period ending the Sunday preceding a payday.

38. Payroll Expenditure Listing (PEL): A biweekly summary of payroll expense activity within an account by object code. Use PELs to reconcile charges reported on the Payroll Time Rosters, POPRs and Overtime Reports. PELs should also be used to reconcile to FRS. The PEL provides the detail of salary and wages paid. A total by account number and object code are fed to FRS.

39. Payroll Time Roster Worksheet: ISW Electronic report used for verification and review to ensure that employees who have worked and are eligible to be paid appear on the report. The information on the report represents the "Plan" for payment to be made to each employee for the biweekly pay period.
    
    
40. Payroll Online Payment Request (POPR): An ISW online form used to generate payment for an employee when payment through the time roster did not occur. This form should be used as an exception to time and attendance reporting. The time roster is the primary source for reporting time and attendance.

41. Plan: The information that preprints on the Payroll Time Roster Worksheet represents the "Plan" for payment to be made to each employee for the biweekly pay period. The "Plan" is the verification number, name, SSN, expected number and type of hours to be worked and the expected distribution of payment for the salary orwage among accounts. The "Plan" preprinted on the Roster is based on the most current information in PSOS.

42. Probationary Employees with Sick Leave Balances Report: An ISW electronic report summary of sick leave used by probationary employees.
    
    
43. Personnel Services Operating System (PSOS): an administrative database used to maintain and update employee information. Systems Control office is responsible for maintaining the PSOS system.

44. Retroactive Adjustment (RA): Process used by Payroll to pay the employee the difference between the actual monies received and the amount that should have been received in prior pay periods based on an increase in pay rate.

45. Revert to Plan: Accounts are reverted to "Plan" if an incorrect or invalid hand written change is made to a preprinted entry on the Payroll Time Roster. Refer to section 19.22.4 to determine allowable changes to preprinted information.

46. Stale Dated Hand-Drawn Check: A hand-drawn check that has not been cashed within 90 days of the date it was issued and is no longer valid, it must be replaced. Contact Payroll for required procedures.

47. Stale Dated Warrants: A warrant that has not been cashed within six months of the date it was issued and is no longer valid. Contact FSO Customer Service for required procedures for contacting State of Arizona Unclaimed Property Unit.

48. Supplemental Comp (Z): Earnings type used for eligible exempt employees who have been approved to be paid additional compensation for a specific type of work that is performed separate and distinct from the duties and responsibilities involved in the employees existing job classification. Supplemental compensation approved before the work begins by the Director of Human Resources or Graduate College, depending on the classification of the employee. Supplemental comp may be paid at the employee's regular rate of pay or another rate if approved. The Payroll Expenditure Listing will display this earnings code as SUP.

49. Surety: A person who is legally responsible for the debt or actions of another.

50. Termination Report: ISW online form used to remove employees from the payroll system when the employee has ended employment service with the university. The employee is changed from a paid status to a non-paid status in PSOS.
    
    
51. Terminal Comp Time Pay (TN): Earnings type used for eligible employees who have ended employment with the university and have a comp time balance to pay. The earnings code TN is generated automatically as the earnings type on the POPR when the termination report is prepared.
    
    
52. Terminal Vacation Pay (TV): Earnings type used for eligible employees who have ended employment with the university and have a vacation balance to pay. The earnings code TV is generated automatically as the earnings type on the POPR when the termination report is prepared.
    
    
53. Tips Career (TC): Earnings type used by Student Union to report tips for eligible classified staff and ancillary employees for Student Union catered events.

54. Tips Student (TS): Earnings type used by Student Union to report tips for eligible student employees for Student Union catered events.

55. Uncontrolled Standby (P): Earnings type used to report standby pay for an eligible employee at the rate of $5.00 per assigned shift. A standby shift is a designated eight-hour period within any 24 consecutive hours. Shifts may vary in beginning and ending times from department to department and are subject to change by administrative decisions dictated by workload needs. Standby shift hours usually coincide with regular shift hours. Standby pay shall be provided to nonexempt classified staff employees at the rate of $5.00 per assigned shift. The department determines the payment of standby rate.

56. University Closure (UC): The annual scheduled period of time designated by the President's office for University closure. The "UC" earnings code has been established for paid release time to be used only by exempt employees. This code can be used to pay an exempt employee using approved paid release time during the closure. The dates of the closure normally occur during the December 24, 25th holiday period.

57. Vacation/Sick/Comp Leave Accrual Report: An ISW electronic report summary of vacation, sick, and comp time activity for employees within a department.

58. Vacation/Sick/Comp Leave Exception Report: An ISW electronic report that summarizes any exceptions for a department that might occur in the Vacation/Sick Leave Accrual system. This report is only printed when an exception occurs.

59. Vacation Year: The vacation year begins on an employee's "anniversary date" and continues for 12 months. Vacation year is used to monitor maximum vacation carryover and vacation accrual changes.
    
    
60. Victim’s Leave Unpaid Absence (VLA): Earnings type used for eligible employees who are victims of crime and are using Victims Leave and will use excused unpaid leave to be present at a legal proceeding related to the crime.
    
61. Victim’s Leave Comp Time Used (VLN): Earnings type used for eligible employees who are victims of crime and are using Victims Leave and will use accrued compensatory time to be present at a legal proceeding related to the crime.
    
    
62. Victim’s Leave Vacation (VLV): Earnings type used for eligible employees who are victims of crime and using Victims Leave and will use accrued vacation leave to be present at a legal proceeding related to the crime.

63. Work Period: Any specifically designated consecutive seven-day period of time which ends 168 consecutive hours after it starts. The normal work period for the University of Arizona begins at 12:01 a.m. Monday, and ends seven days later at midnight Sunday. The normal workday for the University of Arizona begins at 8:00 a.m. and ends at 5:00 p.m.
    
    
64. Work Study Grad (WG): Earnings type used for a graduate assistant/associate when funded by a work-study account under a salaried position with object code 1170.

maintained by: Michelle Meyer
last reviewed: 6/30/04