CDD (Regulation) – Accounting: Payroll Procedures


SALARY AND WAGE RATES
Salary and wage rates are established by the College President subject to approval by the Board.

Changes to contracts are made only by recommendation of the College President to the Board.

Pay grades for classified support personnel may be adjusted based upon recommendation by the classified employee salary administration committee and approval by the President.

EMPLOYMENT OF PERSONNEL
As a condition of employment, employees shall complete payroll forms as necessary to comply with federal and state laws, institutional policies, and other mandates.

FULL-TIME
Full-time classified support personnel shall be employed only when the following conditions have been met:

1. The College President has formally approved the job description and job specification sheet for a new position or a modified position.

2. The Vice President and Dean of Instruction has confirmed that the hiring process is in compliance with other applicable institutional policies as well as federal and state laws.

3. The College President or his designee has made a formal offer to the potential employee after consultation with the appropriate dean or director.

4. The offer is approved through written payroll authorization with appropriate signatures. 5. The employment is approved by action of the Board.

PART-TIME
Part-time classified support personnel shall be employed only when the following conditions have been met:

1. The President has formally approved the job description and determined the appropriate wage rate on the part-time employee wage scale.

2. The Human Resources Coordinator has confirmed that the hiring process is in compliance with other applicable institutional policies as well as federal and state laws.

3. The supervisor or Coordinator of Human Resources has made a formal offer to the potential employee after consultation with the College President.

4. The offer is approved through a Form 8 with appropriate signatures. 5. The employment is approved by action of the Board.

FACULTY, ADMINISTRATORS, AND OTHER CONTRACTED PERSONNEL
Faculty, administrators, and other contracted personnel shall be employed only when the following conditions have been met:

1. The College President has formally approved the job description and job specification sheet for a new position or a modified position.

2. The Vice President and Dean of Instruction has confirmed that the hiring process is in compliance with other applicable institutional policies as well as federal and state laws.

3. The College President has made a formal offer to the potential employee after consultation with the appropriate dean or director.

4. The offer is approved with a Form 8 with appropriate signatures.

5. The employment is approved by action of the Board.

PAYROLL PERIODS
All contract employees, other than part time faculty, shall be paid in 12 monthly installments made on or before the 23rd day of each month as denoted in the official payroll calendar.

Upon beginning employment, all full-time contract employees shall have their pay prorated from their hire date to the end of the academic year or contract period (see “Contract Period”).

Part time faculty shall be paid in four installments per semester as denoted in the official payroll calendar.

Part-Time Community Services (non-credit) teachers shall be paid at the completion of their course or service or more frequently in longer courses if approved by the Vice President of Community Services.

Full-time and part time classified support personnel shall be paid bi-weekly as denoted in the official payroll calendar.

All student employees shall be paid monthly as denoted in the official payroll calendar. Payroll checks shall not be released prior to the designated pay date and time.

OVERTIME
Employees who are exempt from provisions of the Fair Labor Standards Act shall not receive overtime pay.

Employees subject to provisions of the Fair Labor Standards Act shall be eligible to receive overtime pay, but shall work overtime hours only with approval of their supervisor and the College President.

CONTRACT PERIOD AND PRO-RATED PAY
Employees hired after the academic year has started or who resign, retire, or leave after the year has started, will have salary contract amount pro-rated to actual hours worked according to the following guidelines.

12 month employees shall receive a prorated payment calculated on actual hours worked using 1,920 hours (240 days) as a basis, plus accrued vacation subject to final audit and policy limitations.

10.5 month faculty shall receive a prorated payment calculated on actual hours worked using 1,470 hours (210 days) as a basis.

10.5 month employees, other than faculty, shall receive a prorated payment calculated on actual hours worked using 1,680 hours (210 days) as a basis.

9 month employees shall receive a prorated payment calculated on actual hours worked using 1,190 hours (170 days) as a basis.

Computation of “Actual Hours Worked” will include paid holidays, but does not include Christmas Break or Spring Break.

Payment for accrued vacation hours is not subject to withholding for TRS retirement, but is subject to withholding for ORP retirement.

RETIREMENT
Retirees are required to enroll in the insurance program separate from active employees. If a person retires in the middle of an insurance year, he/she must re-enroll as a retiree.

All employees who retire or resign must complete a proper clearance form and obtain signatures from appropriate campus offices.

The College District will establish payroll deductions as required by federal and/or state laws, College District policy, and/or election of the individual employee.

PAYROLL DEDUCTIONS
College District employees are exempt from FICA OASDI withholding, but are subject to the FICA Medicare withholding unless exempted by date of employment.

Anyone who is employed by the College District shall receive all compensation through the regular payroll system.

OTHER
Individuals only performing contracted services for the college are not employees, but are independent contractors subject to the provisions outlined in the purchasing section of the policy. Such contracts must be approved by the College President or Vice President for Business Services prior to the agreement. Generally, if an individual is subject to the control or direction of another with respect to work objectives, but not with respect to the means and methods for accomplishing the objectives, he/she is considered an independent contractor and not an employee. (IRS code SEC.3401 Reg 31.3401)

W-2’S AND 1099’S
W–2’s are distributed in January of each year as per IRS guidelines.

1099’s are distributed in January of each year as per IRS guidelines.

REVISED: 06/12