1. PAY PERIODS AND PAY DATES
FACULTY AND STAFF:
Pay Periods and Pay Dates:
Payroll is monthly. The pay periods end on the first Saturday after the first Wednesday of each month. This is typically the first Saturday of the month although it is sometimes the second Saturday of the month. An automated timecard system for both exempt and non-exempt staff is used. This system, which is accessed through SC Connect, is called Web Time Entry (WTE) Timecard Entry Hints. Employees have until the following Wednesday to finish up their timecards and submit them to their supervisors. Supervisors have until the following Tuesday after that to approve all of their employee’s timecards. Faculty and Staff Pay Dates are on the last working day of each month. See schedule here.
Salaries and Overtime Pay:
Faculty members are typically paid over 12 months; 1/12 of their annual salary each month from September through August.
Exempt staff (administration) are paid 1/12 of their annual salary each month. New hires are paid a pro-rated amount of their monthly salary on the last working day of the month in which they begin employment. Exempt staff have standard 40 hour weeks and therefore either 160 or 200 hour months (depending on the length of the pay period). The pay periods are used to accrue vacation and sick leave earned and to deduct vacation (called annual leave in WTE), sick leave, and other types of leave used.
Full-time, Non-exempt staff are also paid 1/12 of their annual salary each month. New hires are paid a pro-rated amount of their monthly salary on the last working day of the month in which they begin employment. The pay periods are used to accrue vacation, personal, and sick leave earned and to deduct vacation (called annual leave in WTE), sick leave, and other types of leave used.
The pay periods are also used to calculate and pay additional straight time hours and/or overtime hours above the standard work week of 38.75 hours (7.75 each day Monday-Friday). The work week is defined as Sunday through Saturday. If a full-time, non-exempt staff employee works over 38.75 hours, the number of hours up to 40 hours is paid at additional straight time (STRT on the timecards). The number of hours over 40 hours is paid at time and a half (OT on the timecards). Any type of leave used counts toward weekly hours, but is paid as additional straight time and not overtime hours. All overtime must be pre-approved by the supervisor. Comp time is not allowed. Flexible hours within a week may be worked in order to prevent overtime (ie: longer days early in the week may be offset by shorter days later in the week).
Leave hours are earned based on an 8 hour day and therefore full days off need to be entered as 8 hours off.
Standard monthly hours are either 155 or 193.75 hours depending on the length of the pay period.
Part-time, Non-exempt staff are paid on an hourly basis according to the pay periods. The number of hours over 40 hours is paid at time and a half (OT on the timecards). The work week is defined as Sunday through Saturday. Part-time, non-exempt staff employees who work a minimum of 20 hours per week, year-round, earn a pro-rated amount of vacation, personal, holiday, and sick leave. Any type of leave used counts toward weekly hours, but is be paid as additional straight time and not overtime hours.
Non-Regular Pay (Stipends, Overload, and Supplemental Pay):
Non-regular pay must be approved by the appropriate department chair or vice president and submitted to payroll by the 15th of each month for inclusion in that month’s pay.
Pay Periods and Pay Dates:
Payroll is monthly. The pay periods end on the last Saturday of each month. An automated timecard system is used. This system, which is accessed through SC Connect, is called Web Time Entry (WTE) Timecard Entry Hints. Work study students have until the following Wednesday to finish up their timecards and submit them to their supervisors. Supervisors have until the next day to approve all of their student’s timecards. Students are paid on the 15th of each month (or the Friday before if the 15th falls on a weekend). See the schedule here.
Salaries and Overtime Pay:
Work study students are paid on an hourly basis according to the pay periods. The number of hours over 40 hours is paid at time and a half (OT on the timecards). The work week is defined as Sunday throughSaturday.
2. DIRECT DEPOSIT
Simpson pays with a direct deposit into a checking or savings account at any financial institution that an employee chooses. The United Service Credit Union located at 909 9th St., West Des Moines, IA 50265 is an option that is available to all employees for direct deposit. Multiple direct deposit accounts are allowed. On Payday, employees receive an earnings statement instead of a check. The earnings statements are sent by campus mail whenever possible. Gross pay, deductions, and net pay are listed on the earnings statements.
QUESTIONS: Payroll questions should be directed to Kim Baltes, Payroll Coordinator, at x.1563.
3. PAYROLL DEDUCTIONS
The College must withhold Federal and State Income Tax from the employee’s earnings. At the beginning of employment, or at any time there is a change in the number of dependents claimed for exemption, an Employee Withholding Exemption Certificate (W-4) must be completed in the office of the Payroll Coordinator.
Upon employment, the employee will also be required to fill out an I-9 form that establishes eligibility to work in the United States.
The money deducted from earnings for Withholding Tax is remitted to the Department of Internal Revenue. In January a W-2 statement is issued to each employee showing the total amount of wages earned the previous calendar year, as well as the total amount withheld for taxes.
All employees, except students, are subject to FICA tax deductions. The College is subject to tax in like amount. Congress has provided that this tax will be increased periodically. Additional deductions may be made for dependents’ medical, for employee’s portion and dependents’ dental and vision insurance premiums, flexible spending accounts for medical and/or dependent care, optional life insurance, retirement, pledges, rent (if living in college housing), and other items as requested.
4. SOCIAL SECURITY – MEDICARE
The College is required to participate in the Federal Social Security Program. All employees are subject to a tax deducted each pay period from salaries. The College is subject to tax in like amount. The benefits are in addition to those provided by the College retirement plan.
The wage basis for the two parts of the Social Security tax (Social Security and Medicare) are different. Employers can no longer combine and report the withholding as a single amount. Since 1991 employers have been required to separately report withholding for Social Security and Medicare.
The wage basis changes annually (for questions or current year’s basis contact the Payroll Office). For Social Security, the tax rate for 2011-2012 has been 4.2 percent each for the employers and employees. For Medicare, the rate is 1.45 percent each for employers and employees.
5. WORK WEEK
The normal workday is 7.75 hours and the normal workweek (Sunday – Saturday) is 38.75 hours. However, salaries of all non-exempt employees are computed and paid for based on a 40-hour workweek. On occasion certain departments may require overtime.
6. INSTITUTIONAL HOLIDAYS
The following days are institutional holidays for which all full-time employees are paid and excused from regular duties, except those who may be needed for emergencies or unusual circumstances:
|New Years Day||one working day|
|Easter||one working day|
|Memorial Day||one working day|
|Fourth of July||one working day|
|Labor Day||one working day|
|Thanksgiving||two working days|
|Christmas||five working days - see below*|
*The office schedule for the Christmas and New Year's holidays is flexible and published each fall at the discretion of the President.
Part-time regular employees who work at least 20 hours per week, year-round are granted time off in accordance with hours regularly worked that day.
If a non-exempt employee must work on a paid holiday, that employee will be paid double time for that day or will be given compensatory time off during the same week as the paid holiday. Double time is calculated as holiday pay plus straight time for the hours worked on the holiday.
7. OVERTIME AND COMPENSATORY TIME FOR NON-EXEMPT EMPLOYEES
Simpson College employees are covered by the Federal Fair Labor Standards Act (FLSA). FLSA guidelines state that only hours an employee actually works count toward the 40-hour workweek test for overtime. Time during which an employee does not perform services, but may be time compensated such as vacation or ill time, does not count toward calculation of overtime hours. For example: an individual is paid for 48 hours, eight of which are ill time, no overtime is due because the employee did not actually work more than 40 hours. Overtime compensation adjustments will take place only after an employee has worked 40 hours in a given week, not after the 38.75.
Overtime compensation is to be utilized only in cases of direct and prior approval by the appropriate supervisor and is to be avoided in all cases, except in emergency situations. Overtime utilization will be reviewed by the Vice President for Business and Finance.
b. GUIDELINES CONCERNING COMPENSATORY TIME
If an employee is required to work beyond 38.75 hours, the department head should make every effort to arrange compensatory time during the same workweek.
1) All compensatory time must be approved by the supervisor.
2) Compensatory time must be used during the same pay week it is earned. Employees are given one hour of compensatory time for every one hour of overtime hour worked.
8. TRAVEL TRAINING POLICY
In the course of employment an employee may be asked to attend training or educational classes that would not only enhance their skills and abilities, but also be necessary for the continued satisfactory performance of his or her job. An example would include computer training needed with the implementation of a new system. Such classes or training may require an employee to travel and attend seminars for a period longer than the normal 8-hour workday. Travel time and attendance at seminar sessions will be considered time at work. In such situations, the non-exempt employee and supervisor must determine the number of hours by which the employee’s hours worked will exceed eight hours. Items such as banquets, social hours or receptions not required to complete the program or for certification, but which are included in the days’ events are strictly voluntary and attendance will not be counted as time at work. Employees are, however, welcome to attend for their own pleasure. Where training and travel time result in a number of hours worked in the workday which exceeds eight hours, the supervisor may rearrange the non-exempt employee’s schedule within the same workweek by reducing the number of hours worked on an alternative workday by an amount equal to the hours, or seek approval from the employee’s divisional vice president for overtime hours. This information should then be communicated to human resources and the payroll clerk on the employee’s monthly timesheet.
9. BEREAVEMENT TIME
A regular employee is eligible to take paid time off in the event of a death for both immediate and extended family members.
- You may be excused with pay for up to five working days in the event of the death of an immediate family member.
Immediate family is defined as the mother, father, spouse/domestic partner, son, daughter, foster child, brother, sister, or grandchild of the employee.
- You may be excused with pay for up to three working days in the event of the death of a grandparent or grandparent-in-law, mother or father-in-law, sister or brother-in-law and daughter or son-in-law.
Requests to attend funerals of other relatives or friends will be given consideration by the employee’s supervisor and, if possible, will be granted, as vacation or time without pay.
Updated & Approved by Cabinet March 18, 2019
10. DEATH OF AN EMPLOYEE
In the event of the death of an individual while employed by the College, his/her estate shall be paid his/her salary for the month (1/12 annual salary) in which the death occurred and two additional months. This amount is in addition to any Social Security and other insurance benefits.
If a full-time employee who has served the College for at least six consecutive years dies while under contract to the College, the spouse and children of that employee are guaranteed the same tuition remission benefit that they would have received if the deceased had continued his/her employment at the College.