FREQUENTLY ASKED QUESTIONS
PERSONNEL TRANSACTIONS AND PAYROLL PROCESSING
Q: What is the difference between an Insurance check, an
optional check and a mandatory check?
A: The payroll schedule determines the deductions taken
for the Bi-Weekly Employees
Example – May 2009 3 Bi-Weekly pay periods
Check #1) Biweekly Pay period 4/18 - 5/01 - Insurance
Check #2) Biweekly Pay period 5/02 - 5/15 - Optional
Check #3) Biweekly Pay period 5/16 - 5/29 - Mandatory
Insurance check – The pay period which includes the
first day of the month is called the insurance check.
Deductions from this pay check include:
- Insurance deductions
- Retirement deductions (TRS, ERS, ORP)
- TSA, Deferred Compensation deductions
- Tax deductions OASDI/EE (social security tax) and MED/EE
(medicare tax), Withholding (federal tax)
- Garnishments
Optional check – The second pay period of the month is
called the optional check.
Deductions from this pay check include:
- FLXMED, (Flexible Heath Care Spending Account), FLXDEP
(Dependent Care Spending Account)
- Optional deductions including, but not limited to
Parking, Field House, Charitable contributions, etc.
- Retirement deductions (TRS, ERS, ORP)
- TSA, Deferred Compensation deductions
- Tax deductions OASDI/EE (social security tax) and MED/EE
(medicare tax), Withholding (federal tax)
- Garnishments
Mandatory check – The third pay period of the month is
called a mandatory check.
Deductions from this pay check include:
- Retirement deductions (TRS, ERS, ORP)
- Tax deductions OASDI/EE (social security tax) and MED/EE
(medicare tax), Withholding (federal tax)
- Garnishments
Q: How does the third paycheck of the month affect net pay?
A: Depending on your normal payroll deductions for the
first and second checks you may see a difference in the amount of
your Federal withholding deduction thereby increasing or decreasing
the amount of net pay. As there are no insurance taken and no
optional deductions taken usually the mandatory check net (take home
pay) is slightly higher.
Note: Employees owing insurance premiums for prior pay
periods, may incur a back deduction on the optional or mandatory
check.
Q: I have received a pay increase. Why do I not see a
difference in my net pay?
A: When reviewing your pay checks be sure to compare the
first pay period of the month to another check that is also the
first pay period of the month. This comparison insures you are
reviewing the pay checks with the same deductions (example:
insurance checks) and see the difference in tax calculations because
the before tax deductions for insurance will be the same. In other
words, do not compare the second pay period of the month to the
first. The difference in the before tax deductions will make it
difficult to compare net pays.
Q: I did not sign up for TRS, why was it deducted from my
paycheck?
A: If you are in a benefit eligible position, TRS is a state
mandatory deduction and one cannot elect to stop this deduction.
Q: If I leave UTMB, when will I get my final paycheck?
A: Pay checks for terminating employees are processed during
the scheduled payroll cycles. Employees with direct deposit will
receive their pay through the direct deposit process, and a final
pay stub will be mailed to the home address. Employees receiving
paper checks will receive payment through the U. S. Mail. Please
assure that your home address is correct prior to leaving UTMB.
Q: How do I sign up for, change or cancel Direct Deposit?
A: Print and complete a copy of the
Authorization For Direct Deposit
form on the Payroll Services website. Attach a voided check to
the form and mail to Payroll Services at mail route 0921.
Q: Where can I go to change my W-4 exemptions or my Direct
Deposit?
A: Employees are encouraged to use the Self Service option
on the UTMB home page.
(completing a W-4)
Once inside the self service site, please
select Payroll and Compensation, then, W4 Tax Information. Follow
the instructions to make your changes. Other options are to obtain a
paper W4 form from the benefits office or the
Payroll Services website, complete the form and mail to Payroll
Services at mail route 0921.
Q: If I lose my W-2 form, where can I get a
duplicate?
A: Employees may access and print a duplicate W-2 form thru
the eW-2 website
https://kronosras.utmb.edu/ew-2/ or by email request by
completing form at website
http://intranet.utmb.edu/finance/payrollservices/feedback.htm.
Payroll accepts all other requests by mail to Route 0921.
Q: How will vacation accruals be paid upon
leaving UTMB?
A: Vacation pay for eligible employees with 6 or more months
of service will be paid on the final check along with time worked
during that pay period. Employees with direct deposit will receive
payment by direct deposit, otherwise the check will be mailed to the
home address that is currently in the system.
Q: What is OASDI & OASHI?
A: Old Age Survivors Insurance (Social Security) and Old Age
Survivors Health Insurance (Medicare).
Q: What if payday falls on a holiday?
A: Monthly employees will be paid on the first working day
of the month. Biweekly employees will be paid every other Friday
unless a holiday interferes with that schedule. When a holiday falls
on a Friday that is a payday, many types of communication will take
place such as e-mail broadcasts and communications sent to your
department managers to inform the workforce.
Q: What are the effective dates of transactions such as
separations and change of status?
A: The following transactions must be made effective on the
first day of a pay period:
- Reclassifications
- Promotions
- Demotions
- Salary Changes
- Percent of Time Changes
- Transfers within UTMB
A separation effective date must be the close of business on the
last day worked. Please notify your EAST team member as soon as
possible. The only exceptions to working the last day are:
- Retirees may use leave time on their last day
- Employees going on WCI have a choice of using leave or not.
- Residents may use vacation
Q: What are the effective dates of leave of absence?
A: Employees going on medical leave of absence must use all
leave time if eligible and the effective date is day after the last
accruals are used or regular time is used.
Employees going on personal leave of absence must use vacation
leave if eligible and the effective date is day after the last
vacation accruals or regular time is used. It is imperative that
employees be put on a leave of absence when they have no accruals
left. If this is not done correctly UTMB is unable to comply with the
regulations regarding the employee’s insurance eligibility
Q: Must a new employee to UTMB begin on the first day of a
pay period?
A: No, new employees may begin on any day. An employee who
is transferring from another department is not considered a new
employee and must begin on the first day of a pay period.
Q: How can an employee get shift differential pay?
A: Shift differential eligibility is determined by job
title. The department must meet certain criteria in order to be
eligible to compensate employees for shift differential. Human
Resource Compensation determines eligibility and sets the rate
according to job title. Eligible departments pay evening shift which
begins at 3:00 PM and ends at 11:00 PM, night shift which begins at
11:00 PM and ends at 7:00 AM and weekend shift which begins at 11pm
Friday night and ends at 11pm Sunday night. An employee must work a
minimum of four hours within shift eligible time periods in order to
receive Evening or Night shift differential pay. There are no minimum
hours required for an eligible employee to earn weekend shift. Contact
your Human Resources Representative when needing further information
concerning eligibility.
Q: How can an employee get on-call pay?
A: If your department requires an employee to be on call, an
on call shift differential may be paid to them. Approval for a
department to pay on call must be obtained from Human Resources. The
position an employee holds must be flagged as on call eligible. When
employees are called in to work, the on call pay is not interrupted
and the employee receives overtime pay or compensatory time according
to their status for the hours worked. The employees who are called in
are guaranteed two hours of compensation. A request for a position to
be eligible for on call must be sent to the Human Resources.
Q: If employees work 12 hour shifts, do they accrue 12
hour holidays?
A: No, employees accrue holiday hours according to their
appointed hours (8 hours for full time employees), regardless of the
shift worked. When a holiday occurs, the appropriate number of hours
will automatically accrue for each employee. Holiday hours may be used
in any quarter hour increment.
Q: If employees work a holiday, how are they compensated?
A: Holiday hours will accrue if the holiday is not taken
when it occurs. Employees have one year from the date a holiday is
accrued to use it. Whenever a holiday is used, the system will use the
oldest holiday time accrued first.
Q: If employees work 10 hour shifts and have a funeral to
attend do they receive 10 hours of funeral leave for the day?
A: Yes, but should an employee require more than one day
off, the maximum amount of hours that can be used for each funeral
occurrence is 24 consecutive hours and should only be allowed if the
employee was required to travel to attend the funeral.
REPORTING
Q: Box 1 on my W-2 does not equal my annual salary. Why?
A: Your annual salary is also called your gross salary. Taxable
income represents that part of your income that is subject to federal
income taxes. Taxable income is calculated as follows:
| |
Gross salary |
| Plus: |
Longevity Pay |
| Plus: |
Hazardous Duty Pay |
| Less: |
TRS/ORP Retirement Contributions |
| Less: |
Deferred Compensation Contributions |
| Less: |
Tax Sheltered Annuity Contribution |
| Less: |
Amount paid for insurance premiums in excess of
premium sharing (special rules apply for disability and life
insurance) |
| Less: |
Medical and Dependent Flex Contributions |
| Less: |
Parking |
TAXABLE INCOME
Q: Why is there a difference between Box 1 and Boxes 3 & 5 on my
W-2 Form?
A: Contributions to the TRS & ORP Retirement Plans, Tax Sheltered
Annuity, and Deferred Compensation plans are exempt from Federal
Income Taxes but are not exempt from Social Security and Medicare tax
withholding; therefore, the Social Security and Medicare wages
reported in Boxes 3 & 5 of your W-2 will tend to be higher than the
Federal Income taxable wages reported in Box 1.
Q: Why, on some W-2s, are the Medicare Subject Wages reported in
Box 5 higher than the Social Security Wages reported in Box 3?
A: For the 2008 tax year, Social Security tax is assessed on Social
Security Subject wages up to a maximum of $102,000. No such
contribution limit exists for Medicare Subject Wages.
Q: I did not get a 2007 W-2. Why, and what should I do?
A: If you are a non-resident alien for United States tax purposes,
you are subject to different tax and reporting requirements than U.S.
citizens and permanent residents. Please refer to the following three
(3) frequently asked questions. If you changed departments during 2007, your W-2 Form may have
been included with those of your old department. If this situation
applies to you, please check with a supervisor in your old department.
If you were not at work to pick-up your W-2 Form, your department was required to place your W-2 in
the mail to be post-marked by January 31, 2008. Please allow 3-4
working days after January 31 to allow for normal mail delivery.
If you had a change in address that was not reported to Finance -
Payroll Services prior to 5:00 P.M. on January 01, 2008, and you were
not available to pick up your W-2 Form from your department, the W-2
Form was probably mailed to your old address. No duplicate W-2 Forms
will be produced until February 13, 2008. If you have not received a
W-2 Form by February 13, please contact your department administrator to update
your address in the payroll system and to request a duplicate W-2
Form.
Q: I received another form called a 1042-S, but not a W-2 Form.
Why?
A: If you are a nonresident alien who claimed an exemption from
income tax under a tax treaty you may have received a Form 1042-S
instead. This is a form that reflects your income that was exempted
from tax. If your entire income for the tax year was exempted from
Federal Income tax under a tax treaty and also exempted from Social
Security and Medicare tax, you will receive only the 1042-S Form. You
may receive both a W-2 and 1042-S Form if part or all of your taxable
income was subject to Federal Income, Social Security, or Medicare
taxes for the calendar year.
Q: I am a nonresident alien who received both a W-2 and a 1042-S
Form, but the amounts shown on these forms together do not add up to
my gross salary. Why, and what should I do if I believe the amounts
are incorrect?
A: As stated in question (1) above, taxable income reflected on Box
1 of the W-2 Form is different than your gross salary. Try converting
your gross salary to taxable income per the calculation described in
question 1 above. If there still appears to be a serious problem,
contact Les Glaeser at Extension 77909.
Q: Where can I get nonresident alien tax forms to file my
personal tax return?
A: The Office of International Affairs, Administration Building
Room 2.210, keeps a supply of most nonresident alien tax forms. Also,
this office coordinates a Volunteer Income Tax Assistance (VITA)
Program that begins in February. To find the tax form you need, or to
make an appointment to receive individual assistance in completing
your tax return, visit the Office of International Affairs or call
ext. 78823.
Q: The name on my W-2 does not match the name on my Social
Security Card. What do I need to do to update my name with the Social
Security Administration?
A: The name in Social Security's records is the employee's name of
record. If an employee has changed his or her name, the employee must
notify Social Security before the name of record can be changed. The
employee must contact Social Security and initiate the name change.
The employer's payroll office cannot change Social Security's records.
Employees may visit a local Social Security office, or they may call
Social Security's toll-free line, 1-800-772-1213. Social Security will
send the employee a form to complete and return. Once the form is
received, along with valid proof of identity, Social Security will
change the name of record.
Galveston Social Security Office
4918-A SEAWALL BLVD
GALVESTON, TX 77551
Office Phone: (409) 766-3631
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