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OSPA Payroll Calculation. Oregon Statewide Payroll Services October 27, 2009. Class Objectives. By the end of class, students will be able to: Replicate the basic OSPA payroll calculation for: Federal and State income tax withholding Social security and Medicare taxes

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ospa payroll calculation

OSPA Payroll Calculation

Oregon Statewide Payroll Services

October 27, 2009

class objectives
Class Objectives
  • By the end of class, students will be able to:
    • Replicate the basic OSPA payroll calculation for:
      • Federal and State income tax withholding
      • Social security and Medicare taxes
      • Workers’ Benefit Fund Assessment
      • PERS contributions
objective cont d
Objective Cont’d
  • Describe how flags on the following screens impact the calculation and the P090 / P091 YTD Wages, Taxes, and Retirement screens:
    • PTB2 Payroll Benefit Package Table
    • PTD1 and PTD2 Payroll Deduction Table
  • Replicate the OSPA calculation for the following:
    • LWOP for salaried employees
    • Earned Income Credit advance
    • Overtime
class outline
Class Outline
  • Taxes, Assessments and Retirement Contributions
    • LWOP for Salaried Employees
    • Earned Income Credit
  • Pay and Leave Codes
  • Deduction Codes
  • Overtime
income tax withholding
Income Tax Withholding
  • P010 Withholding Data / Locator Data
    • FEDERAL and STATE or MANDATORY WITHHOLDING
      • STAT, EXEM, ADDL
    • EIC CD from W-5
  • PTB2 Payroll Benefit Table
    • INC SUBJ to TAX = Y
    • INC TYP = O or T
  • PTD1 Payroll Deduction Table
    • Nontaxable Code
fit sit cont d
FIT / SIT Cont’d
  • Percent Withholding Tables
  • IRS Publication 15-T New Wage Withholding and Advance Earned Income Credit Payment Tables
  • DOR Tax Withholding Tables
    • http://www.oregon.gov/DOR/BUS/docs/206-430.pdf
    • http://www.oregon.gov/DOR/BUS/payroll_updates.shtml
slide8
FICA
  • Federal Insurance Contributions Act
    • Social Security
    • Medicare
  • Publication 15 (Circular E) Employer’s Tax Guide
    • Rates
    • Wage base limit for social security
  • Both employer and employee pay
fica cont d
FICA Cont’d
  • OSPA
    • P010 FICA SUBJ = Y
    • PTB2 INC SUBJ TO SS = Y
    • PTD1 Non Taxable Code
injured workers
Injured Workers
  • Workers’ Compensation Tax
  • Workers’ Compensation Premium Assessment
  • Workers’ Benefit Fund Assessment
workers compensation tax
Workers’ Compensation Tax
  • SAIF insurance premium
  • OSPA:
    • P010 SAIF SUBJ = Y
    • PTB2 SAIF PCT >0.0000
  • OSPA reports SAIF subject hours and wages to DAS Risk Management
  • Risk bills agencies
workers compensation premium assessment
Workers’ Compensation Premium Assessment
  • Administrative costs to Department of Consumer and Business Services (DCBS)
    • Workers’ Compensation Board
    • Workers’ Compensation Division
    • OR-OSHA
  • DAS Risk Management bills agencies
workers benefit fund assessment
Workers’ Benefit Fund Assessment
  • Injured worker programs through DCBS
  • Based upon hours or partial hours employee worked
  • DCBS sets rate annually
  • Both employee and employer pay
  • OSPA calculates and pays
    • P010 SAIF SUBJ
    • PTB2 SAIF PCT
retirement pers
Retirement – PERS
  • OSPA uses:
    • P010 RTMT SYST, RTMT STAT, RTMT ACCT
    • PTB2 INC SUBJ TO RMT
  • For P010 entries, use:
    • P030 Job Status Data PERS JOB CLASS CODE
    • HRSD HR Systems and Services PERS Wage/Job Class Code Crosswalk
retirement p010
Retirement – P010
  • RTMT SYST = retirement plan
    • Determines % for both employer and employee contributions
    • If N, will not calculate either contribution
  • RTMT STAT = who will pay employee contribution
    • D = employer paid
    • E = employee paid
    • N and P = no employee contribution
exercise 1 basics
P030 OR#######,#####,1,999999 JOB STATUS DATA 030

LASTNAME, FIRSTNAME I

*** JOB STATUS INFO *** *** CONCURRENT JOB INFO ***

JOB STAT START/STOP 070109/999999 REPORT DISTR CD 032

PERS AGY/POS/DFC/SC #####/0501105/0/0 RECOG SVC DT 121806

PT-FT CD/PCT F/1.0000 CITY CNTY CD 34/

APPOINTMENT TYP DT/CD 121806/P STANDARD HRS PER DAY 8.000

EMP REPR/CLS/OPT/STEP OA /C0104 /A/A/02 MASS TRANSIT DIST T

PERSONNEL TRANS CD 237 TIMESHEET CD N

BENEFIT PKG CD CO

LEAVE ACCRUAL SVC CD 1 EMPLOYEE ID #########

PERS JOB CLASS CODE G

CREW-UNIT

WAGE BASIS CD S

PERSONNEL BASE RATE 2284.00 ---FUND SPLITS--- -FIXED MLY DIFFS--

ADJUSTED BASE 2284.00 LABOR COSTING PCT PAY PCT/ PCT/

PERSONNEL PAY RATE 2284.00 TYPE AMT AMT

EQUIVALENT RATE 13.18 CD

HOLIDAY PKG CD H 113520004092 1.0000

LOA BEG DT/CD/END

SEPARATION DT/REASON

O-T/FLSA CD Y/N

LAST PA NUMBR/TRAN DT LABOR 071609

Exercise #1 - Basics
exercise 1 cont d
Exercise #1 Cont’d

P010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010

LASTNAME, FIRSTNAME WH02 ENTER UPDATES

RDC/CREW/CST CTR 032 ----------MANDATORY WITHHOLDING----------

? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE

? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000

? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000

? RETIREMENT START DATE: 073107

EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM

DATE STAT EXEM ADDL STATEXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ

? 063009 J 00 0000 J 000000 N G D 000000 Y Y Y

? 043009 J 09 0000 J 09 0000 N G D 000000 Y Y Y

----WAIVERS----

CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE

? ? ? ? ? ?

exercise 1 answer
Exercise #1 - Answer

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME I

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1864.40

SIT 133.00

SSEC 141.61

MEDR 33.11

WBF 2.48

ERETG 64.87

SRETG 137.04

GROSS 2284.00 TX/RT 419.60 DED 1864.40 NET/ACH .00 / 1864.40

CALC YTD? N

lwop for salaried employees
LWOP for Salaried Employees
  • (Regular hours worked ÷ hrs. in FT work mo) * adjusted monthly base rate
  • For example:160/168 * 5187 = 4980
exercise 2 8 hr la
Exercise #2 – 8 hr. LA

P003 OR#######,1,01 ##### Batch # 000 FORS

Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET

Total Reg 177.00 LWOP .00 Other .00 F/T hours 177.00 WBF days 19

LN Type Hours Work Charge Override Err * Session Defaults *

1 RG 169.00 Agency #####

2 LA 8.00 T/S 100109/103109

3 Period End 103109

4 *Job Change Data*

5 Labor Cost/PCT

6 113520004092 100.00

7

8

9

10 J/C 070109/999999

11 CREW POS 0501105

12 APP P CL OA C0104 02

13 WS 14C BASIS S O/T YN

14 Forecast 177.0

15 Hrs HO .0 F/T 177.0

16 Max Hours 177.0

17 LV ACCR 1 P/T 100.00

18 Adjust Base 2284.00

CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18

LA 8.00- Hol H Ben CO Cont N

exercise 2 answer
Exercise #2 - Answer

P370 OR#######,####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2284.00 169.00 2180.77 FIT 93.92 XDNN555 DIRE 1792.65

FURLOUG N 8.00 SIT 125.00

SSEC 135.21

MEDR 31.62

WBF 2.37

ERETG 61.93

SRETG 130.85

GROSS 2180.77 TX/RT 388.12 DED 1792.65 NET/ACH .00 / 1792.65

CALC YTD? N

earned income credit
Earned Income Credit
  • Advance payment for earned income credit
  • Employee submits W-5 each January 1
  • Codes:
    • J = married, both spouses have EIC
    • M = married, only employee has EIC
    • N = not subject
    • S = single or head of household
eic cont d
EIC Cont’d
  • Federal only
  • Publication 15 (Circular E) – Percentage Method
exercise 3 eic m
Exercise #3 – EIC = M

P010 OR####### ##### WITHHOLDING DATA / LOCATOR DATA 010

LASTNAME, FIRSTNAME WH09 UPDATE COMPLETED

WH66 ENTER NEW KEY OR MORE UPDATES

RDC/CREW/CST CTR 032 ----------MANDATORY WITHHOLDING----------

? TAX DATA FOLLOW-UP FLAG: N BEG DATE STAT EXEM ADDL END DATE

? FINAL CHECK ISSUED: 000000 ? FED 000000 00 0000 000000

? FINAL CHECK PERIOD ENDING: 000000 ? STATE 000000 00 0000 000000

? RETIREMENT START DATE: 073107

EFF ----FEDERAL---- -----STATE----- EIC RTMT RTMT RTMT FICA SAIF UNEM

DATE STAT EXEM ADDL STAT EXEM ADDL CD SYST STAT ACCT SUBJ SUBJ SUBJ

? 103109 J 00 0000 J 00 0000 M G D 000000 Y Y Y

? 063009 J 00 0000 J 00 0000 N G D 000000 Y Y Y

----WAIVERS----

CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE CLASS DATE

? ? ? ? ? ?

exercise 3 answer
Exercise #3 – Answer

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2284.00 177.00 2284.00 FIT 109.40 XDNN555 DIRE 1968.56

SIT 133.00

SSEC 141.61

MEDR 33.11

WBF 2.48

EIC 104.16-

ERETG 64.87

SRETG 137.04

GROSS 2284.00 TX/RT 419.60 DED 1968.56 NET/ACH .00 / 1968.56

CALC YTD? N

ptb2 payroll benefit table
PTB2 Payroll Benefit Table
  • Pay and Leave Codes are by Benefit Package
    • P030 BENEFIT PKG CD
  • For taxes , PERS and SAIF, OSPA uses:
    • INCOME-SUBJ-TO
    • INC TYP
    • SAIF PCT
ptb2 cont d
PTB2 Cont’d
  • INCOME-SUBJ-TO (Y or N)
    • SS = social security and Medicare
    • RMT = PERS
    • TAX = FIT and SIT
    • MT = mass transit
ptb2 cont d1
PTB2 Cont’d
  • INC TYP
    • N = not income
    • O = other income
    • R = reimbursement
    • T = taxable income
  • SAIF PCT
    • If >0.0000, used in:
      • WBF
      • Reported hours to Risk Management
ptb2 cont d2
PTB2 Cont’d

PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE

PKG CODE CO DESCRIPTION SEIU/OPEU EE

TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF

TYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT

? AST ADDNL STRGHT N 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000

? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000

? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000

? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000

? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000

? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000

? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000

? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000

? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000

? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000

? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000

? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000

? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000

? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000

? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000

? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

p090 ytd wages taxes and retirement
P090 YTD Wages, Taxes, and Retirement
  • Summarizes tax year reporting and payments
  • Updated after each final payroll run
  • W-2 will reflect numbers on this screen
p091 ytd wages taxes and retirement
P091 YTD Wages, Taxes, and Retirement
  • Also summarizes tax year reporting and payments
  • Results of an on-line calculation from entries made since the last final payroll run
  • Access through the P370 Calculation of Current Payoff
p090 p091 cont d
P090 / P091 Cont’d

P090 OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT

LASTNAME, FIRSTNAME

(TXI) TAXABLE INCOME 24065.88 (SSS) SAIF-EMPLR CONTRIB. 0.00

(ROE) REIMB. OF EXPENSES 0.00 (PER) PERS ASSESMENT PAID 0.00

(NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 15.75

(OTI) OTHER TAXABLE INCOME 0.00 (MTT) MASS TRANSIT TAX PAID 0.00

(EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 24065.88

(FIT) FED. TAX WITHHELD 1260.59 (FTE) SOC SEC TAX PD EMPLYE 1492.08

(SIT) STATE TAX WITHHELD 1165.00 (FTS) SOC SEC TAX PD EMPLR 1492.08

(WES) WBF PAID - EMPLOYE 21.56 (HSW) MEDR SUBJECT WAGES 24065.88

(WSS) WBF PAID - EMPLOYER 21.56 (HTE) MEDR TAX PD - EMPLOYE 348.96

(HTS) MEDR TAX PD - EMPLR 348.96

(LRO) LEGIS RETIREMENT OPT 0.00

------------------------- RETIREMENT-------------------------

SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH

G 000000 24112.18 1446.73 0.00 1460.27

exercise 4 pay types
Exercise #4 – Pay Types

P003 OR#######,1,01 ##### Batch # 000

Name LASTNAME, FIRST eid OR####### TC91 TRANS COMPLET

Total Reg 177.00 LWOP .00 Other 16.00 F/T hours 177.00 WBF days 19

LN Type Hours Work Charge Override Err * Session Defaults *

1 RG 177.00 Agency #####

2 SDE 16.00 T/S 100109/103109

3

4 *Job Change Data*

5 Labor Cost/PCT

6 113520004092 100.00

7

8

9

10 J/C 070109/999999

11 CREW POS 0501105

12 APP P CL OA C0104 02

13 WS 14C BASIS S O/T YN

14 Forecast 177.0

15 Hrs HO .0 F/T 177.0

16 Max Hours 177.0

17 LV ACCR 1 P/T 100.00

18 Adjust Base 2284.00

CT 26.00 GL 8.00-PB 19.00 SL 39.52 VA 5.27 Equiv Rate 13.18

Hol H Ben CO Cont N

exercise 4 p050
Exercise #4 - P050

P050 OR#######,#####,1,103109 GROSS PAY ADJUSTMENTS ON FILE

LASTNAME, FIRSTNAME GP93 TRANSACTION COMPLETE

PAY STRT STOP ADJ DAYS TRAN

TYP DATE DATE TYP RATE UNITS AMOUNT WRKD DATE ERROR MSG

? CLA 103109 103109 A .00 .00 200.00 102209

CLOTH ALLOW COMMENT 10/09 UNFRM

? EDT 103109 103109 A .00 .00 150.00 102209

ED EXP TXBL COMMENT 10/09 CLS

? ER 103109 103109 A .00 .00 25.00 102209

REIMB OF EX COMMENT 10/09 EXP

? SVN 103109 103109 A .00 .00 100.00 102209

VEH/NON SUB COMMENT 10/09 CAR

? A

COMMENT

? A

COMMENT

exercise 4 ptb2
Exercise #4 – PTB2

PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE

PKG CODE CO DESCRIPTION SEIU/OPEU EE

TRN PAY PAY TYPE LV RATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF

TYP TYP DESCRIPTION TP UNIT SHT ELG SS-RMT-TAX-UNP-MT PY OT TYP MLT PCT

? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000

? EDT ED EXP TXBL N 00.00 N N Y N Y N N N N T 0.0000 0.0000

? ER REIMB OF EXP N 00.00 N N N N N N N N N R 0.0000 0.0000

? RG REGULAR PAY N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000

? SDE SH DIFF 0.75 N 00.75 Y N Y Y Y Y Y N D T 0.0000 0.0000

? SVN VEH/NON SUBJ N 00.00 N N Y N Y N N N N O 0.0000 0.0000

exercise 4 answer p370
Exercise #4 – Answer P370

P370 OR#####,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2284.00 177.00 2284.00 FIT 148.70 XDNN555 DIRE 2172.05

SH DIFF T .75 16.00 12.00 SIT 153.00

ACLOTH A R 200.00 SSEC 157.86

AED EXP T 150.00 MEDR 36.91

AREIMB O R 25.00 WBF 2.48

AVEH/NON O 100.00 ERETG 70.89

SRETG 149.76

GROSS 2671.00 TX/RT 498.95 DED 2172.05 NET/ACH .00 / 2172.05

CALC YTD? N

exercise 4 answer p091
Exercise #4 – Answer P091

OR####### ##### 09 YTD WAGES, TAXES, AND RETIREMENT

LASTNAME, FIRSTNAME *** CALCULATED FROM P370 ***

(TXI) TAXABLE INCOME 26511.88 (SSS) SAIF-EMPLR CONTRIB. 0.00

(ROE) REIMB. OF EXPENSES 225.00 (PER) PERS ASSESMENT PAID 0.00

(NTI) NON-TAXABLE INCOME 46.30 (ERB) ERB ASSESMENT PAID 17.50

(OTI) OTHER TAXABLE INCOME 100.00 (MTT) MASS TRANSIT TAX PAID 0.00

(EIC) EARNED INCOME CREDIT 0.00 (FSW) SOC SEC SUBJ WAGES 26611.88

(FIT) FED. TAX WITHHELD 1409.29 (FTE) SOC SEC TAX PD EMPLYE 1649.94

(SIT) STATE TAX WITHHELD 1318.00 (FTS) SOC SEC TAX PD EMPLR 1649.94

(WES) WBF PAID - EMPLOYE 24.04 (HSW) MEDR SUBJECT WAGES 26611.88

(WSS) WBF PAID - EMPLOYER 24.04 (HTE) MEDR TAX PD - EMPLOYE 385.87

(HTS) MEDR TAX PD - EMPLR 385.87

(LRO) LEGIS RETIREMENT OPT 0.00

------------------------- RETIREMENT-------------------------

SYSTEM ACCOUNT SUBJ WAGES STATE PU EMP CONTRIB STATE MATCH

G 000000 26608.18 1596.49 0.00 1531.16

ptd1 payroll deduction table
PTD1 Payroll Deduction Table
  • Non Taxable Code
    • N = exempt from FIT/SIT, subject to FICA
    • T =
      • No plan code or # plan code = subject to FIT/SIT, FICA
      • Alpha plan code = exempt from FIT/SIT, FICA
    • X = exempt from FIT/SIT, FICA
ptd1 payroll deduction table1
PTD1 Payroll Deduction Table

PTD1 KMNN,999999 PAYROLL DEDUCTION TABLE

Tran Type: ? Deduction Information:

Deduction Code KMNN Type H Description KAISER HMO Category P

Start Date 120108 Stop Date 999999

Payee KAISER FOUNDATION-MEDICAL

Address P.O. BOX 4100-3

City PORTLAND State OR Zip 972080000

Central Y Check Accum 2 Multiple DED 1 Admin Fee Payee S

OPE Class H Kaiser Code 7017 Plan is Seq Num N

Share Basis V Board PCT 0060 Priority 01

Deferred Compensation, TSA and FSA Information:

Maximum PCT Curr .00 Maximum PCT YTD .00

Maximum Amt Curr .00 Maximum Amt YTD .00 Non Taxable Code T

Restrict to Agency 00000 _____ _____ _____ _____ _____ _____ _____ _____ _____

Union Dues Information:

Rate PCT .00 Plus Amt .00 Min Amt .00 Max Amt .00

ptd2 payroll deduction table
PTD2 Payroll Deduction Table

PTD2 KMNN,999999 PAYROLL DED/PLAN TABLE

Payee KAISER FOUNDATION-MEDICAL Deduction Description KAISER HMO

T Plan Description Carrier OPE Cls Empl Adm/Stab Vendor State

Code Cvg Tier CD Share Fee Share Share

? AAA EMP ONLY A W 756.46 4.51 751.95 .00

? BBB EMP&SPOUSE B X 1013.67 6.05 1007.62 .00

? CCC EMP&CHILDREN C Y 869.94 5.19 864.75 .00

? DDD EMP&FAMILY D Z 1036.36 6.18 1030.18 .00

? ZZZ ADJ 2008 _ _ .00 .00 .00 .00

? 001 ADJ 2008 _ _ .00 .00 .00 .00

? 101 EMP ONLY A W 756.46 4.51 751.95 .00

? 102 EMP&SPOUSE B X 1013.67 6.05 1007.62 .00

? 103 EMP&CHILDREN C Y 869.94 5.19 864.75 .00

? 104 EMP&FAMILY D Z 1036.36 6.18 1030.18 .00

? 802 EMP&PARTNER B X 1013.67 6.05 1007.62 .00

? 803 EE/DP'S CHL C Y 869.94 5.19 864.75 .00

? 804 EE/DP/EE CHL D Z 1036.36 6.18 1030.18 .00

? 805 EMP&BOTH CHL C Y 869.94 5.19 864.75 .00

? 806 EE/DP/DP CHL D Z 1036.36 6.18 1030.18 .00

? 807 EE/DP/BTH CH D Z 1036.36 6.18 1030.18 .00

? 901 EE YTD/AGCY$ _ _ .00 .00 .00 .00

? 902 ADJ 2008 SUB _ _ .00 .00 .00 .00

exercise 5 answer
Exercise #5 - Answer

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2284.00 177.00 2284.00 FIT 99.42 BK18 FOOD 12.00

SH DIFF T .75 16.00 12.00 SIT 128.00 DCNN100 DEF/ 250.00

ACLOTH A R 200.00 SSEC 152.99 KDNNBBB KAIS

AED EXP T 150.00 MEDR 35.77 KMNNBBB KAIS

AREIMB O R 25.00 WBF 2.48 LCNN UN L 75.00

AVEH/NON O 100.00 ERETG 70.89 PKNN444 PARK 65.00

SRETG 149.76 SINN001 PEBB

SLNN001 BASI

UGNNCCC EMP 13.51

UGNN040 EMP 8.10

XDNN555 DIRE 1828.73

GROSS 2671.00 TX/RT 418.66 DED 2252.34 NET/ACH .00 / 1828.73

CALC YTD? N

pebb numeric plan code
PEBB Numeric Plan Code

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME I

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2284.00 177.00 2284.00 FIT 99.42 BK18 FOOD 12.00

SH DIFF T .75 16.00 12.00 SIT 128.00 DCNN100 DEF/ 250.00

ACLOTH A R 200.00 SSEC 152.99 KDNNBBB KAIS

AED EXP T 150.00 MEDR 35.77 KMNNBBB KAIS

AREIMB O R 25.00 WBF 2.48 KMNN102 AKAIS 1013.67

AVEH/NON O 100.00 ERETG 70.89 LCNN UN L 75.00

SRETG 149.76 PKNN444 PARK 65.00

SINN001 PEBB

SLNN001 BASI

UGNNCCC EMP 13.51

UGNN040 EMP 8.10

XDNN555 DIRE 815.06

GROSS 2671.00 TX/RT 418.66 DED 2252.34 NET/ACH .00 / 815.06

CALC YTD? N

pebb alpha plan code
PEBB Alpha Plan Code

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME I

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2284.00 177.00 2284.00 SIT 52.00 BK18 FOOD 12.00

SH DIFF T .75 16.00 12.00 SSEC 90.14 DCNN100 DEF/ 250.00

ACLOTH A R 200.00 MEDR 21.08 KDNNBBB KAIS

AED EXP T 150.00 WBF 2.48 KMNNBBB KAIS

AREIMB O R 25.00 ERETG 70.89 KMNNBBB AKAIS 1013.67

AVEH/NON O 100.00 SRETG 149.76 LCNN UN L 75.00

PKNN444 PARK 65.00

SINN001 PEBB

SLNN001 BASI

UGNNCCC EMP 13.51

UGNN040 EMP 8.10

XDNN555 DIRE 1068.02

GROSS 2671.00 TX/RT 165.70 DED 2505.30 NET/ACH .00 / 1068.02

CALC YTD? N

slide48
FRRP
  • FRRP = FLSA Regular Rate of Pay
    • AHRP = annualized hourly rate of pay or the EQUIVALENT RATE from P030
  • Based upon actual hours worked and dollars paid in a month
    • If time or P050 change, FRRP may change
    • May vary from month to month
for frrp ospa uses
For FRRP OSPA Uses
  • TYPE and HOURS on P003 or P004 Time Capture
  • PAY TYPE and AMOUNT on the P050 Gross Pay Adjustments
  • ADJUSTED BASE and EQUIVALENT RATE on the P030 Job Status Data
  • LV TP, RATE UNIT, REG PY, OT, and OT/MLT on the PTB2 Payroll Benefit Table
ptb2 cont d3
PTB2 Cont’d

PTB2 CO,999999,CTL PAYROLL BENEFIT PACKAGE TABLE

PKG CODE CO DESCRIPTION SEIU/OPEU EE

TRN PAY PAY TYPE LVRATE TIM O/T INCOME-SUBJ-TO REG INC O/T SAIF

TYP TYP DESCRIPTION TPUNIT SHT ELG SS-RMT-TAX-UNP-MT PYOT TYP MLT PCT

? AST ADDNL STRGHT N 00.00 Y N Y Y Y Y Y N B T 1.0000 1.0000

? BAV BP/AWRD VALU N 00.00 N N Y Y Y N N N D O 0.0000 0.0000

? BP BONUS PAY N 00.00 N N Y Y Y Y Y N D T 0.0000 0.0000

? BPS SPECL AWARD N 00.00 N N Y Y Y N N N N T 0.0000 0.0000

? BT BREAK TIME N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000

? CBO CALL BACK OT N 00.00 Y N Y Y Y Y Y N O T 1.5000 0.0000

? CD CAREER DVLP N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000

? CDN CD NO ACCRL N 00.00 Y N Y Y Y Y Y Y N T 1.0000 1.0000

? CDO CAR DVLP OT N 00.00 Y Y Y Y Y Y Y N O T 1.5000 1.0000

? CLA CLOTH ALLOW N 00.00 N N N Y N N N N N R 0.0000 0.0000

? CLT CL ALW TXBL N 00.00 N N Y Y Y N Y N N T 1.0000 0.0000

? CMN MILG NONTAX N 00.00 N N N N N N N N N R 0.0000 0.0000

? CPH HO PAY DYOFF N 00.00 Y N Y Y Y Y Y N N T 1.0000 1.0000

? CTA COMP TM ACCR A 00.00 Y Y N N N N N N P N 1.5000 1.0000

? CTF CT FMLA LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

? CTG CT CBIW LV P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

? CTH COMP TM HOL A 00.00 Y N N N N N N N P N 1.5000 1.0000

? CTL COMP TM TKN P 00.00 Y N Y Y Y Y Y Y N T 1.0000 0.0000

ptb2 ot code
PTB2 OT Code
  • B = both dollars and hours
  • D = just dollars included, from P050
  • N = neither dollars or hours
  • O = FLSA subject OT, paid at FRRP rate
  • P = partial or premium hours, O/T MLT
to determine frrp overtime rate
To Determine FRRP Overtime Rate
  • FLSA Subject hours = Annualized Average Hours (173.33) + OT hours
  • FLSA Subject salary = base salary + timesheet differentials + overtime
    • Diff hrs X PTB2 RATE UNIT
    • OT hrs X P030 EQUIVALENT RATE
  • FRRP rate = FLSA subj salary ÷ FLSA subj hours+ P050 Amount ÷ 173.33
  • Adjusted OT rate = FRRP rate * 1.5
overtime example
Overtime Example

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME I

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 2473.00 176.00 2473.00 FIT 171.87 ADNN100 EMP/ 3.40

ADDNL S T 14.27 10.00 142.70 SIT 163.00 AHNN001 LONG 13.35

OVERTIM T 24.83 16.00 397.28 SSEC 226.83 DONN SEIU 42.04

COMP TM N 8.00 MEDR 53.05 LTNN001 DEP 1.29

SH DIFF T .75 16.00 12.00 WBF 2.94 OPNNCCC ODS

ACLOTH A R 200.00 ERETG 102.52 OPNN901 ODS

AED EXP T 150.00 SRETG 216.60 RGNNCCC REGE

AHOUSNG O 350.00 SINN001 PEBB

AREIM TX O 35.00 SLNN001 BASI

AVEH/NON O 100.00 STNN001 SHOR 14.10

TDNN SEIU 2.75

UBNNAAA EMP 1.48

VSNNCCC VSP

XDNN555 DIRE 2678.88

GROSS 3374.98 TX/RT 617.69 DED 2757.29 NET/ACH .00 / 2678.88

CALC YTD? N

exercise 6 answer
Exercise #6 - Answer

P370 OR#######,#####,103109,103109,O CALCULATION OF CURRENT PAYOFF 370

LASTNAME, FIRSTNAME I

INCOME TYPE RATE UNITS AMOUNT TAX /RET AMOUNT DEDUCTIONS AMOUNT

TOTAL-R T 4286.00 176.00 4286.00 FIT 741.33 ADNN100 EMP/ 3.40

ADDNL S T 24.73 8.00 197.84 SIT 344.00 AJNN001 LONG 12.86

LEAD WK T 1.24 24.00 29.76 SSEC 347.03 DCNN100 DEF/ 100.00

OVERTIM T 38.64 24.00 927.36 MEDR 81.16 DONN SEIU 72.86

SH DIFF T .75 24.00 18.00 WBF 2.91 GWNN OPEU 11.81

AINS RET T 138.26 ERETS 115.30 KDNNBBB KAIS

SRETS 335.83 OONN001 OPT

PLNNF00 LEGA 20.90

SINN001 PEBB

SLNN001 BASI

SVNN SAVI 50.00

TDNN SEIU 2.75

UNNN120 SP/D 15.10

XDNN333 DIRE 100.00

XDNN555 DIRE 3691.11

GROSS 5597.22 TX/RT 1516.43 DED 4080.79 NET/ACH .00 / 3691.11

CALC YTD? N

ot changes from run 1 to run 2
OT Changes from Run 1 to Run 2
  • OSPA will automatically recalculate the overtime rate
  • It will back out the Run 1 entry and recalculate for the month
ot changes for closed month
OT Changes for Closed Month
  • If month is still on P190 Payroll Register Data
    • Correct time in applicable month
    • Set a corrective on the P190
    • OSPS will calculate the OT in the appropriate month
closed month cont d
Closed Month Cont’d
  • If month is not on the P190
    • Calculate the correct OT rate for the prior month
    • Enter time on the P050 Gross Pay Adjustments for the current month
    • Use pay type ZOT
    • You may need to back-out prior OT for the month