Section 5.0: Employee Compensation
Table of Contents
- Section 5 Introduction
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5.1 Benefits: Employees, Retirees and/or Dependents
- 5.1.1 Benefits Eligibility Dates
- 5.1.2 Leave Accrual
- 5.1.3 Vacation Payout
- 5.1.4 Withholding Schedule for Academic Year Employees
- 5.1.5 COBRA
- 5.1.6 Retirement Plan Participation
- 5.1.7 Retiree Benefits
- 5.1.8 Leave of Absence (LOA) Benefits Billing
- 5.1.9 Supplemental Retirement Savings Plans
- 5.1.10 Benefits’ Tax Implications
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5.2 Human Resources Operations
- 5.2.1 Time and Leave Reporting
- 5.2.2 Time and Leave Approval
- 5.2.3 Delegation of Tasks/Approvals
- 5.2.4 Affordable Care Act (ACA) Coverage Reporting
- 5.2.5 Georgia Department of Labor (DOL) Separation Notice
- 5.2.6 Jury or Court Duty
- 5.2.7 System of Record
- 5.2.8 Termination Date
- 5.2.9 Inter Institution Employee Transfers
- 5.2.10 OneUSG Position Management
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5.3 Employee Pay
- 5.3.1 Method of Payment for Compensation and Expense Reimbursement
- 5.3.2 Extra Compensation
- 5.3.3 Dual Appointment
- 5.3.4 Summer Faculty Compensation
- 5.3.5 Pay Calendar
- 5.3.6 Work Schedule
- 5.3.7 Relocation Expenses
- 5.3.8 Off-Cycle Payroll Processing
- 5.3.9 Overpayment of Wages
- 5.3.10 Retroactive Payments of Wages
- 5.3.11 TIGA Payroll Reporting (Department of Audits and Accounts)
- 5.3.12 Earnings Codes
- 5.3.13 Deduction Codes
- 5.3.14 Garnishments
- 5.3.15 Pay Groups
- 5.3.16 Compensation of Presidents
- 5.3.17 Taxable Fringe Benefits
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5.4 Payroll Taxes
- 5.4.1 Federal and State Income Tax Withholdings
- 5.4.2 Employee Income Tax Withholding Forms
- 5.4.3 Annual Verification of Income Tax Exempt Withholding Status
- 5.4.4 Social Security and Medicare Tax Withholdings
- 5.4.5 Quarterly Payroll Tax Reporting
- 5.4.6 Georgia State Department of Labor Reporting
- 5.4.7 Annual Payroll Tax Reporting
- 5.4.8 Tuition Assistance Program (TAP) Payroll Tax Impact
- 5.4.9 Common Paymaster
- 5.5 Employee vs. Independent Contractor
- 5.6 Employee Compensation Systems Security
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5.7 Employee Compensation Accounting
- 5.7.1 OneUSG Connect Combo Codes: General Ledger Chart Fields
- 5.7.2 OneUSG Connect Funding (General Ledger Distribution)
- 5.7.3 General Ledger Corrections for OneUSG Connect System Transactions
- 5.7.4 OneUSG Connect Accounting Related Audit Tables
- 5.7.5 OneUSG Connect Suspense Account
- 5.7.6 Benefits and Payroll Liabilities Reconciliation
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5.8 Personal Services Related Payments (Money Movement)
- 5.8.1 Payments of Payroll Liabilities
- 5.8.3 Payroll Taxes
- 5.8.4 Garnishments
- 5.8.5 Voluntary Retirement Plans: Tax Sheltered Annuities (TSA) excluding Peach State Reserves
- 5.8.6 Voluntary Retirement Plans: Peach State Reserves (457 and 401(k))
- 5.8.7 Mandatory Retirement Plans: TRS, ERS and ORP
- 5.8.8 OneUSG Connect Benefits Administration Benefits
- 5.8.9 Institution Specific Voluntary Benefits and/or Payroll Deductions
- 5.8.10 Flex Spending Accounts (FSA)
- 5.8.11 Health Savings Accounts (HSA)
- 5.8.12 Health Reimbursement Accounts (HRA): Medicare Eligible Retirees
- 5.9 Personal Services Encumbrances
- Section 5 Supplement