Effective 3/19/2020 – Subject to change to allow for necessary action due to COVID-19
5B.30 Pay Dates and Options
CHAPTER 5B: PAYROLL
Payroll Services is responsible for the review and processing of all University payroll disbursements and related deductions. Payroll Services is responsible for all payroll tax and benefit reporting and payments in addition to other voluntary deductions and wage garnishments.
Departmental Indexes (FOAPALs) are charged a fringe rate, which is a preset percentage of salary expense as fringe benefit expense. Fringe rates are based on the type of position held by the employee and additional payments such as award/bonus, allowance and differential will be charged at the applicable fringe rate based on the employee’s primary status. The employee types for Fringe Rate are:
- Regular and Non-regular (Term) Employees
- Temporary Employees
- Student Employees
- Graduate Assistants
- Physical Science Laboratory (PSL) Employees
Fringe Rate percentages are subject to adjustment each fiscal year. For more information regarding fringe rates, contact the Cost Accounting and Reporting.
Fringe Rates (http://af.nmsu.edu/cost-accounting-rates/).
NMSU will process all hiring and employment related transactions through the designated NMSU employee management system. All employee information will be loaded to Banner for official record keeping and to process payroll. Paper Personnel Action Forms (PAF) (http://hr.nmsu.edu/wp-content/uploads/2013/04/E_F_Personnel_Action_Form.pdf) will be accepted for processing until such time that the PAF has been converted to the Electronic Personnel Action Form (EPAF). For more information on hiring and employment actions, contact Human Resource Services (http://hr.nmsu.edu/toolkits/).
Payroll Services publishes deadline schedules for receipt of hiring and other personnel actions. Deadlines must be met to ensure processing and payment to the employee in the current payroll. Actions received after the published deadline will be processed in the next regular pay period.
Payroll Processing Deadlines (http://hr.nmsu.edu/toolkits/pay-deadlines/).
Pay-related forms for employees and departments (http://hr.nmsu.edu/forms/).
Upon acceptance of employment at the beginning of an academic year, a new full time regular faculty member can choose to be paid on an annual basis (24 checks) rather than an academic year basis (18 checks). This selection must be indicated on the Hiring Proposal or by submission of the Deferred Pay Election Form (http://hr.nmsu.edu/wp-content/uploads/2013/05/P_F_Faculty_Deferred_Pay_Authorization.doc.) New faculty who do not make this election upon hire and prior to their first paycheck for the academic year will remain on the default 18 check option. One time per academic year, prior to the beginning of each academic year, faculty will be given the opportunity to change their pay selection to either a 24 check option or 18 check option. Once the selection is made for an academic year, it may not be changed for any reason.
The One-Time Payment Request form (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_One_Time_Payment_Request.pdf) should be used to process non-work effort compensation payments to employees. Examples are as follows:
- One-time employee cash awards
- Taxable bonus payments
- Hardship and Hazard payments
- Taxable royalty payments
- Participation/Attendance Incentives
Reimbursement to an employee for work-related expenses incurred should be processed according to Chapter 5A and 5C.
A Labor Personnel Action Form (LPAF) (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Labor_Personnel_Action_Form.pdf) is used to make changes to future pay distributions.
Changes to salary expense are made by processing an ELR. Retroactive corrections of salary expenses are limited to 90 days prior to the time of correction. For more information on changing salary expense on restricted indexes, contact Sponsored Projects Accounting (http://spa.nmsu.edu/).
MyNMSU (Self-Service) (https://my.nmsu.edu/web/mycampus/home) is the official time and leave recordkeeping system for New Mexico State University.
All non-exempt, temporary exempt and student employees will be paid on an hourly basis. All hourly employees will report their time worked and leave taken via myNMSU (Self-Service). All time transactions are entered into a web Time Sheet routed through an electronic process and then through the normal payroll process. All time and leave will be entered directly by the employee, except in the following cases:
- The Administration and Finance Office has approved in writing central time and leave entry for the employee in question. In this case, employee(s) will submit an approved paper time sheet (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Timesheet_Nonexempt_Regular.pdf or http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Timesheet_Temp_and_Stud.pdf) for central time entry.
- Retroactive corrections to time or leave submitted in a prior pay period must be processed separately using a Leave Adjustment form (exempt employees only) (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Leave_Report_Adjustment_Form.pdf) or paper Reg-Non Exempt Timesheet (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Timesheet_Nonexempt_Regular.pdf), or Temporary & Student Timesheet (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Timesheet_Temp_and_Stud.pdf) .
- For non-exempt employees who are absent during the pay period and have not submitted that pay period’s Time Sheet for approval, the department may complete a paper Reg-Non Exempt Timesheet (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Timesheet_Nonexempt_Regular.pdf) , or Temporary & Student Timesheet (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Timesheet_Temp_and_Stud.pdf) These actions should be reserved for emergency situations resulting in an employee’s unexpected or prolonged absence from work.
All exempt employees will be paid on a salaried basis. Exempt employees earning leave will report all leave taken via myNMSU (Self-Service) Leave Reports (https://my.nmsu.edu/group/mycampus/home). Leave Reports allow employees to record leave time taken independent of payroll and electronic submission of leave for approval. Exempt employees must submit a monthly leave report even if no leave is taken.
It is the supervisor’s responsibility to monitor and approve employee timesheets and leave reports. Timesheets and leave reports submitted by the employee, but not approved by the deadline will be overridden centrally and processed. Timesheets and leave reports reporting incorrect hours worked or leave taken should be returned for correction by the supervisor.
Time and Leave processing manuals http://unodocs.nmsu.edu/HR/.
All regular non-exempt employees are compensated or accrue compensatory (comp) time for all overtime hours worked at an additional .5 times the overtime hours worked at the employee’s average hourly rate of pay for that pay period. Overtime hours are hours in excess of forty (40) hours during the university’s standard workweek (Sunday – Saturday). By default, regular employees will be paid for overtime hours; however employees have two opportunities each year to elect to receive comp time for overtime hours worked, to be effective on January 1 and July 1.
All temporary non-exempt and temporary exempt employees, including student employees, will automatically be paid for all hours worked in excess of forty (40) hours during a standard workweek at the employee’s regular rate of pay and at an additional 0.5 times for the overtime hours worked.
For calculation of overtime hours, regular employees should report jury duty as regular hours worked. All other leave should be recorded properly as annual leave, sick leave or other leave taken.
All compensatory balances at June 30th will be automatically paid in accordance with NMSU policy.
Social Security Number – To ensure accurate reporting of wage and tax information to regulatory agencies an employee’s social security number on file needs to be correct. To correct a social security number, a copy of the social security card is required and should be presented in person or faxed to the HR Service Center. A copy of a social security card should never be emailed.
Name Change – The employee’s name on record must match their name with the Social Security Administration, therefore a copy of the social security card should be presented in person or faxed to the HR Service Center. A copy of a social security card should never be emailed.
Address Change – Employee’s maintain their home address and phone information via myNMSU (Self-Service) (https://login.nmsu.edu/cas/login?service=https%3A%2F%2Fmy.nmsu.edu%2Fpaf%2Fauthorize/).
When an employee dies in-service, the final check should include payment through the last day worked or if the employee was on leave at the time of death, payment of any leave allowance due through the date of death. In addition, accrued leave, overtime, or supplemental compensation will be paid through date of death.
All employees have the option to elect direct deposit of their paychecks. Employees establish and maintain direct deposit authorization via myNMSU (Self-Service) (https://my.nmsu.edu/web/mycampus/home) to initiate electronic deposit of paychecks directly to the employee’s checking or savings account in any bank, credit union or savings and loan association. When employees sign up for direct deposit, their pay is electronically deposited into their personal account and an advice is issued to them through email showing the detail of gross wages and deductions. Employees can establish or change their direct deposit at any time. This service is offered on a continuing basis until cancellation from the employee or banking institution. Direct deposit information will be automatically cancelled four (4) months after termination of last employment. Direct deposit distribution is limited to a maximum of one primary and two additional accounts. Additional account distribution will be flat amounts only. Direct Deposit is available for U.S. financial institutions only.
Payroll checks will be delivered directly to the departments by University mail courier by 2 p.m. on each payday. A departmental representative must sign a computer listing of all checks delivered to the department as verification of receipt.
Control of disbursement of checks once signed for is the responsibility of the department. In order to provide safeguards in the internal distribution of departmental checks, it is suggested that employees sign for the checks. In the event that employees wish to have their department mail their paycheck to them directly, employees will be required to fill out a Statement of Authorization (http://hr.nmsu.edu/wp-content/uploads/2013/04/P_F_Payroll_Mail_Distribution_Authorization.pdf) requesting that their checks be mailed to the appropriate address.
If a paycheck has been lost, the employee or the employee’s department should immediately notify the HR Service Center in writing to issue a stop payment notice to the bank. After receiving verification from the bank a replacement check will be issued to the employee. This process may take up to 10 days.
Additional procedures and documents are required to hire and properly tax a non-resident alien. Refer to Chapter 7.00, Section 7.30, NON-RESIDENT ALIEN TAX ISSUES for information related to the employment of non-resident aliens.
Mandatory deductions are made for Federal and State income taxes, social security, Medicare, retirement (if applicable) and wage garnishments. Some employees may be eligible to authorize additional voluntary deductions for Group Insurance, Flexible Spending Plans, 457 Plans, tax-deferred annuities, United Way Campaign, Aggie Scholarship Club, NMSU Foundation, or parking permits. For more information regarding enrollment for insurances, tax-deferred annuities, or other benefit plans and deductions, or to make a change to an existing deduction, contact the Human Resources Service Center (http://hr.nmsu.edu/).
Requests for the release of information under the New Mexico Inspection of Public Records Act must be made in accordance with policy 2.90.40 Inspection of Public University Records (http://manual.nmsu.edu/files/2013/10/nmsu-inspection-of-public-records-29040.pdf) . Refer to the NMSU Policy Manual (http://af.nmsu.edu/wp-content/uploads/sites/4/2013/05/nmsu-policy-manual-bor-051013.pdf) and AFSCME contract (http://af.nmsu.edu/wp-content/uploads/sites/4/2013/05/R_I_AFSCME_Agreement_w_NMSU.pdf) regarding procedures for reviewing personnel files.
Current tax law requires New Mexico State University to include the fair market value of certain employee benefits in the employee’s taxable income, which are subject to Federal, State, FICA and Medicare taxes. Taxable benefits include waived tuition for courses taken by the employee, or his/her spouse, discounted benefits (football tickets, men’s basketball tickets, golf course membership), and University provided vehicles. Taxable benefits will be taxed at the applicable tax rate for FICA and Medicare taxes and at the supplemental tax rate for Federal and State withholding.
As soon as a department receives notice that an employee will be separating employment with the University, the department must timely submit a PAF (http://hr.nmsu.edu/wp-content/uploads/2013/04/E_F_Personnel_Action_Form.pdf) including the appropriate documentation to Human Resource Services to officially terminate the employee. The department is responsible for ensuring the employee has submitted a final timesheet or leave report and that the employee has returned all university property. Untimely processed separations may result in an overpayment to the former employee which must be recovered.
5B.20.50 Employee Overpayments
Employees who have been overpaid must repay all amounts paid in error, regardless of the reason. Payroll Services will recoup overpaid salary made to employees either by direct repayment from the employee or through payroll recovery deduction. If the overpayment cannot be recovered from a former employee within 30 days, the amount will be referred to University Accounts Receivable for further collection efforts.
HR Banner system supports the central accounting and reporting of annual leave, sick leave and compensatory (comp) time on a pay period basis. Eligible employees can view leave balances in myNMSU (Self-Service) (https://my.nmsu.edu/web/mycampus/home) . Leave types listed will reflect leave earned as of the current pay period and leave taken as of the prior pay date. Compensatory time balances will reflect comp time as of the end of the previous pay period. Compensatory time balances will be paid upon transfer to a job which is not eligible and all balances are paid annually in the June 30th pay period.
New Mexico State University pays employees semi-monthly on the 15th and last day of the month. If the regular pay date falls on Saturday, Sunday or official NMSU holiday, paychecks are issued the preceding workday. Regular and non-regular faculty and exempt staff are paid current. Regular and non-regular non-exempt staff and all temporary faculty, temporary staff, graduate assistants and students are paid one pay period in arrears of work performed.
Faculty – 9 Month Appointment
All regular 9-month faculty will be paid under one the following options:
- Academic basis (18 checks): First semi-monthly check will be issued 8/31 with the final payment issued 5/15 of each academic year.
- Deferred basis (24 checks): First semi-monthly check will be issued 8/31 with the final payment issued 8/15.
Exempt Staff and Faculty 12 Month Appointments
All regular and non-regular exempt employees, including annual faculty will be paid on a current pay cycle basis: they will receive a paycheck on the 15th and the last working day of the month for the 15 day period immediately preceding that pay date.
Non-Exempt Staff, Temporary Staff, Temporary Faculty, Graduate Assistants and Student Employees
All regular non-exempt employees, all temporary staff employees and all student employees will receive a paycheck on the 15th and the last working day of the month. These payments are made one pay period in arrears of work performed and require the employee to submit a web time sheet at the end of each pay period to be paid. The time sheet must be submitted and approved within four business days following the end of the pay period.
All temporary faculty and graduate assistants, excluding summer session, will receive a paycheck on the 15th and the last working day of the month. These payments are made one pay period in arrears of work performed.
All employees who receive pay in arrears will be paid according to the following schedule:
- Hours worked from the 1st of the month through 15th of the month will be paid on the last working day of the month.
- Hours worked from the 16th of the month through last day of the month will be paid on the 15th of the following month
Summer Sessions Payrolls (faculty and graduate assistants)
All temporary faculty and graduate assistants working a summer session assignment will receive a paycheck on the 15th and the last working day of the month (Three checks per summer session). These payments are made one pay period in arrears of work performed.