Policies & Procedures

Administrative Procedure: 6009

PAYROLL

Pay Periods, Pay Days, and Distribution

The payroll work week begins on Saturday at 12:01 a.m. and ends on Friday at 12:00 midnight. Payday is on every other Friday and pay is computed on a seven hour workday and 35 hour work week except where the Board of Trustees may adjust the summer work schedule.

The College requires direct deposit for all payroll checks. Direct deposit forms are available in the Payroll Department.

Deductions

The College is required by law to make certain deductions from employee paychecks each time one is prepared. Among these are federal, state, and local income taxes and contributions to Social Security. These deductions will depend on earnings and the information furnished on the employee’s W-4 form regarding the number of exemptions claimed. In order to modify this number, employees can request a new W-4 form from the Payroll Department. Only employees may modify their W-4 forms. Verbal instructions are not sufficient to modify withholding allowances.

Other deductions from an employee’s paycheck can include College-sponsored savings and retirement programs, supplemental health care insurance programs, credit union, union dues, and other programs authorized by the President, designee, or the Board.

All non-mandated payroll deductions must be signed by the employee authorizing the deductions prior to the commencement of the deductions. The only exceptions are court ordered garnishments.

Garnishments and Wage Assessments

Garnishment is a court ordered payment of part of an employee’s wages directly from the employer to the employee’s creditor without the employee’s consent. Employees should make arrangements with creditors to avoid garnishments. Garnishments will be made only upon receipt of a summons or order from a duly authorized court or administrative agency. As required by law, the College will accept legal garnishments against the wages of an employee.

The College will not discriminate or take action against an employee due to garnishments and wage assessments. The Executive Director of Human Resources or designee will coordinate the garnishment transaction with payroll and advise the employee of the actions taken. Garnishment records are to be maintained separate from the employee’s personnel file.

Work Schedule

• Each full-time employee’s work schedule will be established by the employee’s supervisor pursuant to this section to cover an eight-hour period, including a one hour lunch; e.g., a work schedule commencing between 8:00 and 9:00 a.m. and ending between 4:00 and 5:00 p.m.

• Unless leave or other type of absence (including compensatory hours) is authorized, all employees must be at work during their regular schedule.

Compensatory Pay (Non-Exempt and Exempt Employees)

Definitions

• The “basic work requirement” for each full-time employee is eight hours per day, including a one hour lunch (35 hour work week).

• “Compensatory hours” are any hours worked by an employee at his or her place of employment which exceed the basic work requirement.

• “Exempt employees” are employees engaged in a bona fide executive, administrative or professional capacity, and supervisors. These employees are not entitled to overtime compensation, except for extraordinary circumstances described below.

• “Non-exempt employees” are covered by the wage and overtime provisions of the Fair Labor Standards Act; e.g., clerical, maintenance and technical positions. Non-exempt employees have the option of either earning compensatory hours or receiving pay for hours worked in excess of the basic workweek.

• “Over-time hours” are any hours worked in excess of the basic work requirements for which compensation is paid.

• “Represented employees” are those associated with a collective bargaining agreement.

• “Non-represented employees” are those not associated with a collective bargaining agreement.

Non-Exempt Employees

Due to changing business conditions, employees of the College may occasionally be required to work overtime at the College’s discretion. The College complies with overtime requirements of federal and state minimum wage and overtime laws as follows:

• Work performed by non-exempt employees in excess of 35 hours and up to 40 hours in the assigned workweek will be compensated at their regular straight time rate, either as wages or, as set forth below, as compensatory time.
• Work performed by non-exempt employees over 40 hours in a workweek will be compensated at one and one half (1½) times their regular hourly rate or as compensatory.

• Work performed by non-exempt employees on Board-approved holidays will be compensated at one and one-half (1½) times their regular hourly rate for each hour worked on the holiday in addition to the holiday pay.

• Non-exempt employees working their standard workweek will be paid two (2) times their regular hourly rate for hours worked on the seventh consecutive day. Any such premium pay will be credited against overtime.

An employee must receive approval from the employee’s supervisor prior to working any overtime.

Exempt Employees (Extraordinary Circumstances)

Exempt employees are defined herein as employees who, based on executive and administrative duties performed and manner of compensation, are exempt from the Fair Labor Standards Act (FLSA) overtime provisions.

Exempt employees are expected to fulfill the duties of their position regardless of hours worked.

However, in an unforeseen event or under an extraordinary and unusual set of circumstances; e.g.; a natural or manmade disaster, where an exempt employee is called upon to work above and beyond what is normally expected of an exempt employee, the President may authorize, with Board of Trustees’ approval, a special payroll action to compensate for the exceptional effort as follows:

• Extraordinary circumstance work performed by exempt employees over 40 hours in a workweek will be compensated at one and one-half (1½) times the employee’s regularly hourly rate; or

• Compensatory hours equal to time worked over 40 hours. The same rules for the use of compensatory time apply as above.

Compensation will only be granted under the above conditions with the prior authorization of the College President and approval by the Board of Trustees. The President and vice presidents are excluded from any such compensation.

Compensatory Hours (In-Lieu-of Pay)

An employee may work more or less than the employee’s basic work week requirements by earning and using “compensatory hours” in accordance with the following procedure:

• A full-time employee may earn compensatory hours with written supervisory approval provided there is assigned and necessary work to be done. The employee must receive authorization before earning compensatory time. Compensatory hours may be earned in quarter hour increments and must be tracked by the authorizing supervisor.

• Compensatory hours are a benefit which an employee is entitled to use. However, prior approval from the employee’s supervisor must be obtained before compensatory hours can be used. An exception would be unforeseen circumstances beyond the employee’s control where such approval may be given retroactively. Employees will complete an Absence Request Form when requesting the use of compensatory leave.

• The supervisor will not deny an employee’s request to use compensatory hours unless such use is precluded by work requirements or staffing needs of the department. The supervisor may reschedule the use of the compensatory hours previously approved when justified by the work requirements or staffing needs of the department.

• Employees will schedule the use of compensatory hours within a month of time the hours were earned unless the supervisor cannot schedule leave due to office coverage. Hours earned for Christmas closing are not subject to the requirement that compensatory hours be used within a month’s time.

• The number of compensatory hours an employee may earn is limited to five hours per week; and, no employees will be permitted to carry over hours into the new fiscal year.

• If the hours worked by an employee, plus any compensatory hours used, do not total the basic work schedule requirement, any shortage will be charged to an appropriate leave category at the end of the pay period, if available. If not available, the shortage will be reflected in reduced compensation in the pay period. It is the employee’s responsibility to ensure that the employee accounts for the employee’s basic work requirement each pay period.

Reporting Requirements

All full-time employees are required to report any modification of their regular work schedule on their time cards. The supervisor will review completed attendance reports and verify accuracy before forwarding them to Human Resources.

Record Keeping

Records for all compensatory time off will be maintained by the Payroll Department.

References:

Rowan College of South Jersey Board of Trustees Policy Manual, 6009 Payroll