Student Employee Populations 1. Trust Fund Student Payroll • Includes Graduate Assistants and Grants 2. Federal Work Study Payroll 3. Trust Fund International Treaty Payroll 4. Office of Multi-Cultural Student Services/ACCESS Trust Fund Student Workers • Registered students hired by departments paid through their Trust Fund Budgets. • Students are exempt from Medicare taxes. • Students are exempt from contributing to a Retirement Plan. • Students may work 20 hours per week during school and 40 hours per week during breaks and in the summer • Students may not work more than 8 hours per day Trust Fund Student Workers • Hourly rates are $7.75/$8.75 regular/paraprofessional. • Summer rates are $9.25/$10.25 hourly regular/paraprofessional. • Currently being paid through ADP. • Pay checks distributed after 12:00 on the Friday pay day (see calendar). • Pay checks are held for a week and mailed to the student’s home. Graduate Assistants • Graduate Assistantship Contract • 20 Hours weekly • $6.25 Hourly/$250.00 Stipend • 44 weeks service/$5500.00 Annual • Tuition Waiver • Amendments approved by Dean GCE Federal Workstudy • Federal Workstudy awarded as part of Students Financial Aid package. • Hired in the Financial Aid Office. • Payroll processed through the Payroll Department. • Hours/Wages same as Trust Fund Student Workers. • Exempt from Medicare Taxes. • Work Study exempt from contributing to a Retirement Plan. • Distribution of checks same as for the Trust Fund Student Payroll. Trust Fund International Treaty Payroll All criteria same as Trust Fund Student Workers with following exceptions. 1. International Department will verify eligibility to work in US. 2. International Department completes tax forms. 3. Additional Tax Form: 8233 if covered by Treaty 4. Do not pay any taxes up to Treaty Amount. 5. W4-claim S1 exceeding Treaty Amount. International Students covered by a Treaty • Paid through HRCMS on the same bi-weekly schedule as full-time employees. • Pay advices are mailed on the Friday payday (see calendar). • Pay advices will be mailed on the following Monday when the campus is closed on the Friday pay day. • 1042S will be sent from the State at the end of the calendar year (replaces a W2). Office of Multi-Cultural Student Services AKA ACCESS Student Employment • Students must complete a COM Contract/Terms and Conditions. • Student Employment Authorization (Green). • Paid through HRCMS on the same bi-weekly schedule as full-time employees. • Pay advices are mailed on the Friday payday (see calendar). • Pay advices will be mailed on the following Monday when the campus is closed on the Friday pay day. Office of Multi-Cultural Student Services AKA ACCESS Student Employment • Students are exempt from Medicare taxes. • Students are exempt from contributing to a Retirement Plan. • Students may work 20 hours per week during school and 40 hours per week during breaks and in the summer • Students may not work more than 8 hours per day • Hourly rates are $7.75/$8.75 regular/paraprofessional. • Summer rates are $9.25/$10.25 hourly regular/paraprofessional. FOAPAL • T65 6400 C05 0000 D07 – F = Fund T65 – O = Organization (Dept. #) 6400 – A = Account (Object code) C05 – P = Program (PR doesn’t use) 0000 – A = Activity (IPED) D07 Required Forms and Compliance for Students 1. I-9 Verification Form 2. W-4 Federal Tax Form 3. M-4 Massachusetts Tax Form 4. Direct Deposit (Optional) 5. Copy of Social Security Card 6. Student Authorization for Employment. 7. Work-Study Students only. Master Payroll Form completed in FA submitted to PR. I-9 Employee Responsibility 1. Complete section 1 with signature attesting to status 1st day of employment. 2. Provide original documents by 3rd day of employment. – One document from list A or – One document from list B and one document from list C I-9 Employer Responsibility • Ensure section one completed by Employee 1st day of hire. • Ensure employee signature and attestation of status 1st day of hire. • Personally meet with employee and review original documentation. • Complete Section 2, sign and date, certifying employee and documents. • Photo copy documents • New I-9 required after termination of one year. W-4 Federal Withholding Form • Employee complete W-4 form on or before 1st day of employment. • Employee Federal default is Single 0. • Exempt status-must complete a new form each year by February 15th. (Students) • Employee may complete a new W-4 form at any time. • One tax record only in ADP for Student employees with more than one position. M-4 Massachusetts Withholding Form • Employee complete M-4 form on or before 1st day of employment. • Employee default is Federal W-4 status. • Exempt status-earnings < $8,000 annual (Students). • Employee may complete a new M-4 form at any time. • One tax record only in ADP for student employees with more than one position. Direct Deposit • Optional Direct Deposit for all student employees paid through ADP. • Mandatory for Students paid through HRCMS. • We encourage students to have Direct Deposit because of the high volume of lost checks. • FY06 approximately 30 lost checks with FSC absorbing bank fees. Social Security Card • Fitchburg State College requires a copy of each employee’s Social Security Card. • The Commonwealth of Massachusetts has directed all agencies to verify the match between Employee name and Social Security number with documentation. • Internal Revenue Code 6721 assesses penalties for any mismatches of Name/Social Security information on W2 forms. These penalties will be charged to the college. Payroll Processing Schedule • Trust Fund Students use Payment vouchers submitted bi-weekly on Monday by 9AM • Federal Workstudy use time cards submitted bi- weekly on Monday by 9AM. • OMSS/Access Thursday at 9AM (HRCMS schedule). • International Students covered by a Treaty Thursday at 9AM (HRCMS schedule) • All payments are posted as positive time • MGL requires payment to be made within 6 days of the end of the pay period. Payment Vouchers/Time Cards • Name • Last 4 digits of the Social Security Number • Hours worked • Hourly rate • Total Earned • FOAPAL Account number • Supervisor Signature • Employee Signature • Signatures On File (students sign work log in department— attendance logs must be retained for 7 years by law ) • Only Supervisors or College employees may pick up or drop off blank or completed pay vouchers. New Excel Attendance • Excel Attendance Spreadsheet Format: 1. Student Name 2. ADP file number 3. FOAPAL 4. Contract End Date 5. Rate of Pay 6. Formulas are protected 7. Student signature must be on file 8. Supervisor signature New Excel Payment Voucher 1. Student Name 2. ADP file number 3. FOAPAL 4. Hours worked 5. Hourly rate/stipend amount 6. Formulas are protected 7. Supervisor signature Electronic/Excel Attendance • Contact the Payroll Office for guidance. Spreadsheet or Payment Voucher Format may be submitted electronically and sent by email to: firstname.lastname@example.org. • Electronic Supervisor Signatures available Fiscal Year • ADP Student Payroll is processed as a fiscal year expense from July 1 through June 30th. • Split week payroll is processed in two fiscal years and two separate payrolls. • Last week of June processed as an anticipated payroll—paychecks must be dated the last Friday in June. • Fiscal year payroll time-line is distributed by email. Grant Exceptions • Student Employment Authorizations may be based on the Grant year. • New FOAPAL numbers for each new Grant year. • Payroll expenses for each grant year need to be charged to the appropriate grant year and fiscal year. ADP Pay Checks • Students Paychecks/Advices may be picked up in the Payroll Office on Payroll Friday after 12:00 Noon. • Paychecks/Advices held one week and mailed to Student’s home address. Departmental Reports • Trust Fund Payroll ADP Departmental Reports sent to departments after each payroll processes. • Federal Work Study Departmental Reports sent to departments by the Financial Aid Office. Payroll Training and Questions • You may set up appointments for individual training with payroll staff. • The Payroll Staff invites you to call our office with any questions or concerns. • Thank you for attending this workshop.