Awards and Special Payments
John P. Kruczek, University Controller
Awards and special payments are, for tax purposes, compensation payments made to employees for recognition and other purposes related to their present employment. At the present time these payment requests are sent to the University Payroll Office (Payroll) and forwarded to the Bureau of State Payrolls (BOSP) for payment processing. I am pleased to announce that some of these payments have been automated via the University of Florida Personnel/Payroll system.
Awards and special payments will be processed as OPS payments. Therefore, employees who are paid from the Salary category, receiving these payments will receive both a Salary and an OPS warrant or an Employee Earnings Statement if enrolled in the direct deposit program. For federal income tax withholding purposes, all of the below described payments will be withheld at the Employee’s Form W-4 federal income tax table rate except for Departmental Superior Accomplishment Awards which will be withheld at 28%. The automated awards and special payments that may be made through appointments in the University of Florida Payroll/Personnel system are described below.
Foundation Supplement Payments
Compensation payments affecting State of Florida Form W-2, Wage and Tax Statement, reporting, made to University of Florida employees but funded from Direct Support Organization (DSO) have required payment via the University Payroll Office for several years. Foundation Supplement Payments have been managed through the Academic Affairs Office then submitted to Payroll for additional processing and submission to the BOSP for payment processing.
Under the new payment method described in Provost Capaldi’s July 1, 1999 memorandum, the funding and general ledger responsibilities will not change. Departments requesting payments funded from DSO funds are still required to make deposits into their Miscellaneous Gift & Grant account and review these general ledger accounts for accuracy.
The personnel appointments for all employees receiving these payments are to be sent to the Academic Personnel Office for processing.
More information regarding Foundation Supplemental Payments may be obtained from the Board of Regents site at http://www.borfl.org/chn/cm/cm-f-01.htm
Bonus Pay for USPS and A&P
These are lump sum payments to recognize the successful completion of a special project or assignment which is in addition to the employee’s regularly assigned duties, a documented significant increase in productivity or productivity goal achievement including a group incentive program. There are some limits on the amounts that can be paid. Employees in A&P and exempt (under the Fair Labor Standards Act [FLSA]) USPS classes are limited to 15% of the employee’s annual salary. The maximum bonus for USPS employees not exempt from the FLSA is 10% of the employee’s annual salary or $3,000.00, whichever is greater. More information regarding Bonus Pay may be obtained at the Board of Regents [Rules & CM 6C-5.915(6)(e)] site: http://www.borfl.org/ and at the University Personnel Services site: http://www.admin.ufl.edu/ddd/dd97-98/97dd095.htm. To implement bonus pay, send the completed, signed, and approved (per policy of your vice presidential area) USPS and A&P Bonus Pay Request form to Processing and Records, P.O. Box 115004. The newly revised Bonus Pay Request form is available at http://www.ups.ufl.edu/cc/modifying/bonuspay.htm.
Departmental Level Superior Accomplishment Awards
Similar to the University of Florida Superior Accomplishment Awards, which are limited to $100.00 net of taxes, departments may make $50.00, net of taxes, awards to their employees. Since this is a $50.00 net award and withheld at 28% for federal income tax purposes, the gross amount is $77.71. More information regarding these payments is in University of Florida Rule 6C1-3.040(2)(a)(6). To implement Departmental Level Superior Accomplishment Award payments, send the completed, signed, and approved documents for your employees along with a form T110 to Processing Records, P.O. Box 115004.
The University Personnel Services and Academic Personnel offices will assist you in the personnel appointment method. Processing deadlines at http://www.admin.ufl.edu/ddd/dd98-99/98dd131a.htm will assist you in planning your time for submitting the appointment information timely. Therefore please be sensitive to the deadlines if you are planning a presentation. Florida Statutes allow emergency payroll checks for regular wages only.
Questions regarding the University Payroll Services processing may be directed to LaWanna Reaves email@example.com or Greg McEachern firstname.lastname@example.org at 392-1231. Questions regarding faculty payments may be directed to Janet Malphurs email@example.com at 392-1251. Questions regarding USPS and A&P payments may be directed to Sharon Avery firstname.lastname@example.org at 392-1204.
The following information will assist you in the preparation of your Personnel Office appointment requests.
|Payment**||Earnings Code||Job Code||Category||Object Code*Gross||BOSP Code||Retirement Contributions||Start Code|
|Departmental Superior Accomplishment Awards||751||J||OPS||498010||9110||No||SA|
|Foundation Supplement Payments||524||J||OPS||498010||9115||No||FS|
|Bonus Payments (Non Federal Retirement)||524||J||OPS||498010||9115||No||BN|
|Bonus Payments (IFAS Federal Employees)||501||X||OPS||121003||9127||No||BN|
* OAR to object code 151061; MEDI to object code 151060.
** Occupational Code used will be 70020.