Payroll Procedures and Guidelines

TEMPORARY FACULTY & STAFF POSITIONS

Forms Needed:

• FORM  12
• APPLICATION FOR TEMPORARY EMPLOYMENT or ACADEMIC PERSONAL INFORMATION (API)
• OFFER OF TEMPORARY EMPLOYMENT
• SOUTH CAROLINA RETIREMENT NON-ELECTION FORM -Form 1104 or SOUTH CAROLINA RETIREMENT ENROLLMENT FORM -Form 1100 (if member of SC Retirement System or wants to enroll in one of the Retirement Options)  or the SOUTH CAROLINA RETIREMENT NOTIFICATION OF EMPLOYED RETIREE -Form 1114 (for SCRS Retirees).  Forms can be found at http://www.retirement.sc.gov/forms/default.htm
• I-9 FORM - EMPLOYMENT ELIGIBILITY VERIFICATION
• W-4  FORM - EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE
• ELECTRONIC DEPOSIT FORM - AUTHORIZATION AGREEMENT

HIRING PROCEDURES

· Applicants for temporary employment will complete an Application for Temporary Employment for a classified (staff) position or Academic Personal Information(API) if hired for unclassified (faculty) position.

· For Temporary Staff:  If an offer is made, the hiring department will issue an Offer of Temporary Employment.  This form provides the title of the position, dates of appointment, rate of pay, and other conditions of employment.  The Offer of Temporary Employment form requires the signature of the hiring official.  The signature of the employee signifies that he/she accepts the appointment and the conditions of employment.

· For Temporary Faculty: Department should follow the internal procedures of the college.  An Offer Letter is recommended.

·Temporary employees (staff or faculty) must be given the option of participating in the South Carolina Retirement System (SCRS) or the State Optional Retirement Program (ORP).  Temporary employees not electing to participate in the SCRS or ORP must sign a Non-Election Form (Form 1104).  This form is to be a part of the hiring packet and is required each time the person is hired.  Temporary employees desiring to participate in the SCRS or ORP must make an appointment with Human Resources.  The Enrollment form (Form 1100) to join a retirement program is only required one time.  SCRS forms can be found at the following website:  http://www.retirement.sc.gov/forms/default.htm .

• The I-9 Form must be completed for all new employees.  The I-9 Form is used to show that an employee is authorized to work in the United States by examining identity and authorization documents.  The employee must show the appropriate documents at the time the I-9 is completed by the employer.  It is the employee’s choice as to what to provide from the list on the back of the I-9.  The I-9 form MUST BE FILLED OUT WITHIN THREE (3) DAYS OF THE DATE OF HIRE.  If the employee is a foreign national, contact should be made with the Office of International Support for Faculty and Staff (See Human Resources Office).  The employee must not work if the I-9 is not completed within 3 days.

• The W-4 Employee Withholding Form (taxes) allows the employer to withhold the correct amount of income tax for payment.  Federal and State laws prohibit delaying payment pending receipt of this form.  (In case a W-4 is not on file when the payment is processed, taxes will be calculated as if the employee is single and claming zero exemptions.)  Changes may be submitted on line through VIP.

• The Electronic Deposit Formis required for all new hires.  It is now mandatory for all new hires to enroll in payroll direct deposit.  Employees must complete the Authorization Agreement.   Once employees are activated on IMS they may access this form through VIP with their 4 digit pin number to make any changes.

· Temporary Staff Employees may work for a maximum continuous period of 12 months in the same department in the same position.  Therefore, they will not be eligible for re-employment in the same position for 15 calendar days following the last day of appointment.  Temporary faculty appointments can cross the fiscal year.

· A new completed packet is required for any individual that is being re-employed.  The application should not be a copy of the old, but should be new and up-dated to reflect work experience and education.  I-9 forms are good for 3 years if the employee has not had more than a one (1) year break in service.

REAPPOINTMENTS

· Reappointment is the extension of the original appointment for an additional time period not to exceed a total of 12 months of continuous employment.  (For example, original appointment was for three months; if you need that person to continue, a reappointment can be generated for up to nine months).  Complete a new Offer of Temporary Employment Form with continuous dates of employment.  The request to extend an appointment must be received by Human Resources at least 2 weeks before the ending date of original appointment.

· Under a reappointment, the hourly rate and title will not change.  If this information is changing, the reappointment needs to be treated as a new hire.

CHANGE IN THE APPOINTMENT

· Submit a memo or E-mail to Human Resources stating the change and effective date.  If the change is an hourly rate or salary increase, a justification should be included.  All hourly position dates should end on Saturday and begin on Sunday.

TERMINATING AN APPOINTMENT

· Inform the Human Resources Office of termination date immediately.  A PBP-7 (Notice of Separation Form) will be completed by the Human Resources Office for the employee’s and the supervisor’s signatures.  This will stop one from getting paid and delete them off the USC system.  It is very important that terminations are sent in a timely manner for salaried positions to ensure employee is not overpaid.

DEPS – DIRECT EXPENDITURE FOR PERSONAL SERVICES

(PBP-17) ONE TIME PAY – Less than ten (10) Days

· Miscellaneous – For services rendered to non-student, non-permanent positions, which covers ten (10) days or less during a six month period.  The time frame for the six month periods will be from January 1 to June 30 and July 1 to December 31 each calendar year.  Payment for miscellaneous services does require an I-9 Form.  A W-4 Employee Withholding Form is not required for payment to be processed; deductions will be deducted as single and 0 exemptions unless a W-4 is attached.  The class code under miscellaneous services should be 51410.

DUAL EMPLOYMENT

INTERNAL DUAL EMPLOYMENT
(USC Employee Performing Dual Employment within USC)

 Forms Needed:

• FORM 12 (OR employee must be listed on the Faculty Appointment Summary for Faculty teaching during a semester)
• DUAL EMPLOYMENT REQUEST FORM - CC-CL-020 FORM (C-20)

Thisform is initiated by the requesting agency.  Complete Agency Name, Section/Department, Social Security Number, Description of Services to be Performed, Dates and Time, Total of Hours and Total Gross Salary.  Obtain authorized signatures for your department and the employee’s. After signatures have been obtained, please forward to the Human Resources to have the Home Agency section completed.

• REQUEST FOR APPROVAL OF DUAL EMPLOYMENT (P-300)

This form is an internal form that should be completed by the USC employee who is to receive additional compensation for dual employment.  It outlines the regular duties and gives a history of prior dual employment performed during the fiscal year.  It is signed by the employee and the home department (the department where the employee normally works), Supervisor/Department Head, and Vice Chancellor of Academic Affairs signatures are required for Faculty.  Staff requires Supervisor and/or Department Head and Human Resources Director’s signature.

EXTERNAL DUAL EMPLOYMENT
(An employee from another state agency performing dual employment for USC)

• ·FORM 12

•  DUAL EMPLOYMENT REQUEST FORM - CC-CL-020 FORM (C-20)
•  W-4  FORM
• RETIREMENT INFORMATION FOR DUAL EMPLOYMENT FORM is used internally to enable the University to deduct retirement under the proper retirement account.   This is for the benefit of the employee so total earnings will be reported correctly to their retirement account.

•  I-9 FORM

EXTERNAL DUAL EMPLOYMENT
(USC Employee performing External Dual Employment)

• REQUEST FOR APPROVAL OF DUAL EMPLOYMENT (P-300)

MAYMESTER AND SUMMER SCHOOL FACULTY

Things to remember when preparing Summer Payroll:

• When contracts are issued, be sure to remind your faculty that we are now on a mandatory electronic deposit system.

• Have the faculty member complete the S.C. Retirement System Non-Election Form.  This form is to be completed each semester, if the employee is eligible for a non-election status.

• The API (Academic Personal Information form) should be up-dated every other year or if there has been a change in educational or employment status. 

• The I-9 Form should be up-dated if the employee has had more than a 1 year break in service or if the I-9 on file is more than 3 years old.

• On the accounting information for Summer School all departments should use 17110 A010 51330 for teaching and 51331 class code for administrative duties (This does not apply if the employee is being paid on a grant).

• During Maymester, Faculty may earn 7.5% of academic salary 10% with lab. 

During Summer sessions, Faculty may earn 15% of academic salary per summer session for two courses or more; 7.5 % of academic salary per session for one course (Not to exceed 30% for Fiscal Year).

• A Faculty Summary must be completed each semester for all faculty teaching or earning Administrative Duties for Maymester, Summer I and Summer II.  Information should include Name, Social Security Number, Dates of service, Accounting Information (Dept., Fund, Class), Salary, Course/Section, Day/Time Class Meets, New/Dual Employee.

• PBP-2’s must be completed for all faculty that are NOT in a permanent tenure track position.  This should include 10.5 month faculty who will be teaching a sessions outside their contract dates. (10.5 month faculty who are required to teach one session and are compensated in their base salary).  All Administrative Duties must be listed on a PBP-2 with a 51331 class code. Temporary Part-time Faculty and Dual Employment must be submitted on a PBP-2.  (Dual Employment can not cross fiscal year).

FACULTY SUMMER EXTRA COMPENSATION (ECOM)

Compensation earned outside base period.  Summer Research or other duties not associated with summer school classes.  (Please contact the Human Resources Office if you have an employee earning ECOM.)

Forms Needed:

• FORM 12