Top Story
 In planning your work
for November, it is important to remember that Veterans Day is Wednesday, Nov.
11. Thanksgiving is recognized on Thursday, Nov. 26, and Friday, Nov. 27
is also a state holiday. November biweekly payroll for state agencies
(“B” or “C” biweekly schedules) will be paid on Friday Nov. 13 and Wednesday
Nov. 25. November monthly payrolls will be paid on the last working day of the
month, Monday, Nov. 30.
With these dates in
mind, agency staff should plan their work accordingly for the deadlines:
SUPPLEMENTAL:
Deadline has passed. PeopleSoft supplemental payrolls will be set to pay on Thursday Nov. 12.
Agencies should have these payrolls processed and paperwork forwarded to OMES
by Wed., Nov. 4.
BIWEEKLY: This deadline has passed. “B” and
“C” biweekly payrolls are scheduled to pay on Fri., Nov. 13. Agencies
should have these payrolls processed and paperwork forwarded to OMES by Thurs.,
Nov. 5.
The next biweekly for “B” and “C” biweekly schedule agencies will
be Wed. Nov. 25. Agencies should have these payrolls processed and
paperwork forwarded to OMES by Wed., Nov. 18.
MONTHLY: Monthly
payrolls will be set to pay on Mon. Nov. 30. Agencies should have these
payrolls processed and paperwork forwarded to OMES by Thurs., Nov. 19.
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PAYROLL
Agencies must notify OMES CAR of any items that
will affect the Oklahoma centralized child support payment. Items that could
affect the amount to be paid include refunds to employees for amounts withheld
in error and reversals of payroll warrants. If OMES is not notified and payment
is processed, the agency will be responsible for contacting the Department of
Human Services child support division to attempt to get a refund. If the
funds have already been disbursed to the recipient, the money might not be
refunded back to the agency. Timely communication from the agencies is critical
in these situations.
CAR runs the process to report and make payment
to the OCSS/Oklahoma Centralized Support Registry, PS vendor ID 0000190715,
every Monday morning. The process is run for payments with dates from the
second previous Saturday through the previous Friday. For example: paychecks
with an issue date between 10/24/2015 – 10/30/2015 were processed to pay the
child support withholdings on 11/02/2015. All payments going to the OCSS must
be set up to use Vendor ID 0000190715. Payments to Vendor ID 0000000830
or Vendor ID 0000197419 for the OCSS are no longer allowed and will not get
processed for centralized payment if used in error.
In PeopleSoft Financials, a journal entry is
created to remove the funds from the agency’s 994 fund. The agency will
see a debit to the 633190 account and a credit to 101000. Institutions of
higher education are not included in the central payment process.
For questions, please contact Beth Brox at
405-522-1099, beth.brox@omes.ok.gov or Jean Hayes at
405-522-6300, jean.hayes@omes.ok.gov.
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Giving gifts to
employees is restricted and should only be given as part of a formal employee
recognition program. See O.S. 74 § 4121 and 4122. Furthermore, any gift cards,
certificates or coupons given to employees are to be included in the employee’s
taxable income.
These items are
considered by the Internal Revenue Service to be cash or a cash equivalent and
do not meet the requirements to be excludable as a de minimis fringe benefit.
Even when an employer
provides gift cards, certificates, or coupons to purchase a turkey, ham or
other nominal value property, these are considered wages and are subject to
income and employment taxes. This is true even when the card restricts the
items purchased; the time to use the coupon and any unused portion is
forfeited. Cash equivalents do not meet the de minimis fringe benefit
requirements.
Process the taxable
amount through payroll using the gift card amount using the TRC Code of “GIFT,”
which will show as earnings code “GFT.” The amount will be included as taxable
income and will be taxed on the paycheck.
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Agencies need to review
all outstanding employee overpayments and collect required amounts from
employees. After collection, please submit OMES Form 94P as applicable.
Agencies will be entitled to receive refunds for all forms submitted by Friday,
Dec. 18, 2015. After this date, refunds cannot be returned to the agencies;
however, agencies are still required to submit the form after this date for
employee wage corrections. Corrections due to overpayments will still be posted
to the employee’s 2015 W-2 for requests submitted through Thursday, Jan. 7, 2016.
Any corrections submitted after Jan. 7 will require a corrected W-2.
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The OMES Form DER,
Deceased Employee Reporting, is required to be completed by agencies when an
employee dies and payments are made after the date of death. The form is on the
OMES website under DCAR Forms. Once completed, please send the form to OMES/DCAR
payroll, attention Beth Brox or Jean Hayes. Please have all forms completed and
submitted no later than Thursday, Jan. 7, 2016, so that 2015 year-end reporting
will be correct.
For procedures on
processing payroll after the death of employee, the HCM how-to document titled
"Payroll Processing for Death of an Employee" is on the EBS website
under HCM’s Module News for "How-to Documents."
NOTE:
Please remember to update the date of death on the HR Personal Data Record,
update Job Data for a termination with the reason code ‘SO4’ (deceased), and
terminate the employee’s direct deposit. Banks will return direct deposits for
deceased customers. A return of an item will cause a delay to the
individual receiving the payment.
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O.S. 40 § 165.3a,
allows employers to provide employees the option of designating a beneficiary
for wages and benefits payable upon an employee’s death. There is no
requirement for an employer to allow employees to select beneficiaries, but
agencies may want to consider adopting a policy which allows employees to
designate a beneficiary. Providing the option to employees would relieve
stress and anxiety after the death of the employee on the family members,
etc. Also, agencies would have clear guidance on who is to receive final
wage payments and avoid any potential difficulties in determining who gets the
payment(s).
This statute does not
include any longevity payment that may be due as of the date of death of an
employee. O.S. 74 § 840-2.18, subsection H.2, authorizes any longevity
payment to be paid to the decedent’s surviving spouse, or if there is no
surviving spouse, to the decedent’s estate.
For more information or
sample forms and instructions, please contact Lisa Raihl at 405-521-3258, lisa.raihl@omes.ok.gov
or Jean Hayes at 405-522-6300, jean.hayes@omes.ok.gov.
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Beginning in 2012, the
IRS mandated Box 12 reporting for the cost of employer-provided health
coverage. The W-2 must show the amount in Box 12 with Code DD.
To correctly report the
cost of health coverage, all payments made for health insurance must
process through the payroll system. Failure to process through payroll
will result in incorrect reporting on the W-2. For help establishing the
appropriate deduction codes, state agencies should contact the OMES
HelpDesk. Assistance will be provided by the EBD HCM Payroll team. For
institutions of education, please ensure payroll file information contains the
total cost of health insurance (employer and employee share).
As a reminder, this
reporting to employees is for their information only. The amount reported is
not taxable and is only intended to inform them of the cost of their health
care coverage.
For questions or more
information, please contact Lisa Raihl at 405-521-3258 or lisa.raihl@omes.ok.gov,
or Jean Hayes at 405-522-6300 or jean.hayes@omes.ok.gov.
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Please verify the correct agency address is being
used in the HCM payroll system. The agency address can be found on the
Employee’s Earnings Statement. If the address is not correct for the agency,
this will need to be corrected before year end processing of tax forms. Please
contact the OMES Help Desk to have the agency’s address updated in the payroll
system.
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Please instruct employees to update their address if
there has been a change during 2015. As a reminder, in the PeopleSoft HCM
system, the W-2 process loads the employee’s mailing address for IRS Form W-2
reporting. If there is no value in the mailing address field, then the
employee’s home address will be used on the W-2. If there is a value in
the mailing address field that is not to be used on the Form W-2, it will need
to be updated or inactivated.
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For state EBD insurance purposes in calendar year 2016, please
distribute this listing to Payroll and Human Resource
Directors (to view the table
click the link). Questions may be directed to Lisa Raihl at 405-521-3258, lisa.raihl@omes.ok.gov or Jean Hayes at 405-522-6300, jean.hayes@omes.ok.gov.
ACCOUNTING
O.S. 62 § 34.57 E 1. States:
“…at least once each month each state agency shall transfer monies
deposited in agency clearing accounts to the various funds or accounts,
subdivisions of the state, or functions as may be provided by statute and no
money shall ever be disbursed from the agency clearing account for any other
purpose, except in refund of erroneous or excessive collections and credits.” Agencies may not accumulate monies in
clearing accounts or 700 funds.
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View the table that represents the actual dates of action
associated with the P-Card payments to see when the p-card download to PeopleSoft will occur each month,
the date agencies can begin preparing their p-card vouchers, and the submission
deadline for the vouchers received at OMES each month.
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Please note the following change in account code related to the
new OPERS Defined Contribution Plan:
OLD ACCOUNT CODE: 519140
NEW ACCOUNT CODE: 513300
RET SAVINGS – DEF CONTRIBUTION PLAN
Payments for deposit to the Oklahoma Public Employee’s Retirement
System for employer retirement savings made pursuant to the Retirement Freedom
Act (O.S. 74 § 935.10).
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PROCUREMENT
Each invoice paid by P-Card must be paid in its entirety
with one single transaction. If any
supplier has restrictions in place that require multiple transactions to pay a
single invoice, the P-Card cannot be used for payment.
When making multiple monthly payments to the same supplier,
care should be taken to evaluate any convenience fee cost on each transaction
vs. the P.O. cost. P.O.s should be
utilized when the annual cumulative total of convenience fees would exceed the
P.O. cost for a single supplier.
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Exemptions from the State Purchasing Act do not exempt
agencies from encumbering funds at the time of purchase. Title 10 Section 23 of the Oklahoma Constitution states: “…Any department, institution or agency
of the state operating on revenues derived from any law or laws which allocate
the revenues thereof to such department, institution or agency shall not incur
obligations in excess of the unencumbered balance of cash on hand…” This applies to all branches of government.
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MISCELLANEOUS
The ACA has been in full swing, effective Jan. 1, 2015. OMES
HCM is working hard to keep you informed on updates as they are developing new
processes to accommodate the provisions of ACA.
In order for 2015 ACA reporting to be correct, all agencies must ensure that the information for all employees is correct on the ACA eligibility page no later than Dec. 1, 2015.
Each October, agencies must run the Annual ACA Eligibility report
which contains a listing of the current employees measured during the 12-month
look back period. The report is available within PeopleSoft HCM at OK
Custom Reports/OK Reports/HR/ACA Eligibility Hrs Rpt (0666). The report
must be run after all October 2015 payrolls are confirmed and employees have been evaluated
for their ACA eligibility status.
Here are a few reminders to help ensure that your agency is in
compliance with the ACA:
- All
current employees should have an effective dated row of 1/1/2015, or their hire date if hired after 1/1/2015. Run the
GO_HR_ACA_HIRE_NO_ACA_STATUS query to ensure your compliance.
- All employees
that are offered health insurance must have the ‘Medical Offered Date’ entered
on the ACA Eligibility Page. The date will be the first day of the applicable
month.
- The ACA Monthly Hours Report 0668 should be run each month to determine
eligibility for variable hour employees. Variable hour employees will
then need an updated ACA Eligibility row.
- Employees who have terminated since 1/1/2015 should have a Termination row on
the ACA Eligibility page. The effective date should be the same effective
date reflected on Job Data. Run the GO_HR_ACA_TERMS_NO_ACA_STATUS
query to ensure your compliance.
- Any
employee that terminated or who has not received pay prior to 1/1/2015 should
be terminated in Job Data with the appropriate retroactive effective
date. Run the GO_PY_NOT_PAID_SINCE_PROMT query using the 1/1/2015
prompt date to ensure your compliance. NOTE: There may be extenuating
circumstances for an unpaid employee to remain on payroll, such as an employee
who is on workers compensation TTD. If your agency has an employee(s) who
will remain active, in an unpaid status, you must enter a row to reflect their
current ACA Status on the ACA Eligibility page. It would be advisable to
utilize the “Remarks” field.
- To ensure that data for your employees is accurate, run the GO_HR_ACA_EMPL_LIST to view the current ACA status for all
employees.
Please review the information from the link below regarding the Affordable
Care Act that was presented at the 2015 Benefit Coordinator training. Contact
information is available within the document if HCM can be of additional
assistance. HCM has created an ACA page found here, that
contains helpful information and resources.
ACAUpdate.pptx
HIGHER EDUCATION PAYROLL PROCESSING AND REPORTING
Information continues to be added to the higher
education separation project website. All webinars through Oct. 28
and the notes have been added along with documents discussed during the
sessions. All information that has been published can be found in one area on
the OMES CIO website.
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OMES created a subscription topic designated
specifically for the higher education separation project. To receive updates,
click Subscription Update to subscribe to the
topic Higher Education Payroll Processing & Reporting. Once on the
subscription page, select Subscription Type "Email", enter your
email address and click the "Submit" button. At the top of the
subscription page, select the "Higher Education Payroll Processing and Reporting"
topic. Other topics are available and can be subscribed to as desired. When
finished, select “Submit” at the bottom of the page and your preferences will
be saved.
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Testing began on Monday Oct. 26
and runs through Wednesday, Nov. 25. Institutions should be
loading files and reviewing the results in the test database. Notification went
out on Monday Oct. 26 through the GovDelivery system.
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