August 24, 2009 Master s s Hall Georgia Center

Transcription

1 August 24, 2009 Master s s Hall Georgia Center

2 October 30, 2009 November 25, 2009 December 24, 2009 January 4, 2010 March 8, 2010 April 30, 2010

3 Only personnel required to maintain essential operations will be permitted to report to work on designated furlough days. Departmental responsibilities: 1. Define essential operations, 2. Affirmation from respective Dean/Vice President, 3. Staffing plan to maintain i essential operations, 4. Schedule an alternate furlough day within the same month for personnel working on a furlough day.

4 Pay must not be impacted by designated furlough days. Departmental responsibilities: 1. Re schedule personnel so that work hours within the two week pay period are not reduced. 2. If work schedule can NOT be adjusted employee must take annual leave, HOWEVER; 3. approval from Dean/Vice President and Senior Vice President is required by 4. demonstrating that all options to adjust employee s work schedules were exhausted. 1.

5 December and January Furlough Days Fall in same two week pay period Spread over multiple pay p p py periods

6 UGA Furlough Implementation Responsibilities and Authorities Scheduling Employee Supervisor Dept Head/Director Dean/VP Sr VP Form Essential Operations Defining Identify Approve Scheduling Initiate Approve Employees Not Subject to Furlough Identify Personnel within Unit Initiate Approve Accommodate Through Scheduling Initiate Approve Leave Required (Annual or LWOP) Initiate Approve Approve Approve Scheduling for Financial Hardship (December/ January Bi-Weekly Payrolls) Request Approve or Deny Affirm Affirm if Denied Affirm if Denied Alternate Scheduling for Employees with regular schedules other than five eight-hour work weeks Initiate Approve

7 Alternate Furlough Day Scheduling Examples Scenario 1: Personnel Required to Maintain Essential Operations Personnel required to maintain essential operations will be permitted to report to work on designated furlough days. Individual unit heads will determine those personnel within their respective units that are required to maintain essential operations and schedule an Alternate Furlough Day(s) within the same month for those individuals. Designated Furlough Day Alternate Day 1 Alternate Day 2 Paid Not Paid Paid Not Paid Paid Not Paid Required to Work* Annual Leave Furlough Work* Annual Leave Furlough Work* Annual Leave Furlough Example #1: Full Furlough Day taken on either Alternate Day 1 or 2 full day full day Example #2: Two half days of furlough taken on two Alternate Days full day half day half day half day half day Example #3: Two half days of furlough taken on the Designated Day and one of the two Alternate Days half day half day half day half day Example #4: Two half days of furlough taken on two Alternate Days full day half day half day half day half day * Work is required to maintain essential operations

8 Employees Subject to Furlough Benefits Eligible Faculty Benefits Eligible Staff Rehired UGA/USG Retirees whose hourly rate is $11.60 or more Employees Not Subject to Furlough Employees Holding H1-B Visa Benefits eligible employees whose annual salary is at or below $23,660 Benefits eligible employees who after any day of furlough fall at or below an annual salary of $23,660 will be exempted from further furlough days Student Workers Graduate Assistants Non-benefits eligible full-time and part-time ti Faculty Non-benefits eligible full-time and part-time staff Rehired UGA/USG Retirees whose hourly rate is less than $11.60

9 UGA Furlough Implementation Responsibilities and Authorities Scheduling Employee Supervisor Dept Head/Director Dean/VP Sr VP Form Essential Operations Defining Identify Approve Scheduling Initiate Approve Employees Not Subject to Furlough Identify Personnel within Unit Initiate Approve Accommodate Through Scheduling Initiate Approve Leave Required (Annual or LWOP) Initiate Approve Approve Approve Scheduling for Financial Hardship (December/ January Bi-Weekly Payrolls) Request Approve or Deny Affirm Affirm if Denied Affirm if Denied Alternate Scheduling for Employees with regular schedules other than five eight-hour work weeks Initiate Approve

10 Alternate Furlough Day Scheduling Examples Scenario 2: Options to Mitigate i Financial i Burdens for Personnel lpide Paid Every Two Weeks Being sensitive to the personal financial burden created by furloughs, personnel paid every two weeks, who are subject to furlough may, with unit head approval, take their December and/or January furlough day in full day or half day increments using alternate furlough scheduling. The alternate furlough day or half days must occur in the same month as the designated furlough day, must be approved by the supervisor in advance, and must result in one cumulative furlough day taken for the month. The furlough days could be scheduled earlier in December or later in January and the employee would take a day or half day of personal leave on the designated furlough day(s). The employee would then take a day or half day furlough on an alternate furlough day within the same month. Designated Furlough Day Alternate Day Paid Not Paid Paid Not Paid Annual Leave** Furlough Work Annual Leave Furlough Example #1: One full day of furlough taken on an Alternate Day full day full day Example #2: Two half days of furlough taken on the Designated Day and half day half day half day half day an Alternate Day using work and annualleaveleave Example #3: Two half days of furlough taken on the Designated Day and half day half day half day half day an Alternate Day using annual leave ** Employee must take a full day or a 1/2 day of annual leave on a Designated Furlough Day if they are not required to maintain essential operations Note: Unit heads could also consider unpaid sick days as alternate furlough days.

11 UGA Furlough Implementation Responsibilities and Authorities Scheduling Employee Supervisor Dept Head/Director Dean/VP Sr VP Form Essential Operations Defining Identify Approve Scheduling Initiate Approve Employees Not Subject to Furlough Identify Personnel within Unit Initiate Approve Accommodate Through Scheduling Initiate Approve Leave Required (Annual or LWOP) Initiate Approve Approve Approve Scheduling for Financial Hardship (December/ January Bi-Weekly Payrolls) Request Approve or Deny Affirm Affirm if Denied Affirm if Denied Alternate Scheduling for Employees with regular schedules other than five eight-hour work weeks Initiate Approve

12 Board of Regents Furlough Policy - Furlough Calculation Examples 1. Pay Reduction for 1 Furlough Day = Hourly Rate x Net Furlough Hours a. Hourly Rate = 9 or 12 Month Annual Salary Rate / Annual Work Hours b. Annual Work Hours = 2088; since Academic Contract spans 9 months, or 75% of fiscal year, 1566 hours are equal to 2088 hours multiplied by 75% c. Net Furlough Hours = Percent Time Adjustment (to reflect less than full time employment) x 8 hours d. Gross Annual Pay = 9 or 12 Month Annual Salary Rate x Percent Time Adjustment 2. Total Pay Reduction = 1 Day Gross Pay Reduction x Furlough Days employee is required to take Fiscal Year Contract Faculty & Staff Examples (b) 12 Month Annual Salary Rate Annual Work Hours Hourly Rate Percent Time Adjustment(c) Total Furlough Net Furlough Hours for 6 Hours per Day Days Gross Annual Pay Gross Pay Reduction Full time (40 hours per week) = 1.00 EFT $26, $ N/A $26,100 $100 Part time (30 hours per week) =.75 EFT $26, $ % $19,575 $75 Part time (20 hours per week) =.5 EFT $26, $ % $13,050 $50 Full time (Four 10 hour days per week) = 1.00 EFT $26, $ % $26,100 $100 Part time ti (Four 8 hour days per week) =.80 EFT $26, $ % $20,880 $80 Partial Year Staff (40 hours per week for 10 months) =.833 EFT $26, $ % $21,741 $83 Partial Year Staff (20 hours per week for 10 months) =.417 EFT $26, $ % $10,884 $42 Rehired USG/UGA Retiree (19 hours per week maximum for 12 months) =.489 EFT $26, $ % $12,763 $49 (b) includes all other benefits eligible faculty and staff as well as rehired retirees (c) Equal to EFT for Fiscal Year Contract Faculty & Staff

13 Board of Regents Furlough Policy - Furlough Calculation Examples 1. Pay Reduction for 1 Furlough Day = Hourly Rate x Net Furlough Hours a. Hourly Rate = 9 or 12 Month Annual Salary Rate / Annual Work Hours b. Annual Work Hours = 2088; since Academic Contract spans 9 months, or 75% of fiscal year, 1566 hours are equal to 2088 hours multiplied by 75% c. Net Furlough Hours = Percent Time Adjustment (to reflect less than full time employment) x 8 hours d. Gross Annual Pay = 9 or 12 Month Annual Salary Rate x Percent Time Adjustment 2. Total Pay Reduction = 1 Day Gross Pay Reduction x Furlough Days employee is required to take Academic Contract Faculty Examples (a) 9 Month Annual Salary Rate Annual Work Hours Hourly Rate Percent Time Adjustment(c) Net Furlough Hours per Day Total Furlough Hours for 6 Days Gross Annual Pay Gross Pay Reduction Full time (40 hours per week) =.75 EFT $52, $ N/A $52,200 $267 Part time (30 hours per week) =.5625 EFT $52, $ % $39,150 $200 Part time (20 hours per week) =.375 EFT $52, $ % $26,100 $133 (a) includes Academic Contract & Law School Contract faculty (b) includes all other benefits eligible faculty and staff as well as rehired retirees (c) equal to EFT for Fiscal Year Contract Faculty & Staff; since.75 EFT is considered full time for Academic Contract & Law School Contract faculty, the Percent Time Adjustment for these individuals is equal to EFT/.75.

14 Furlough Payroll Processing Overview Monthly Paid Employees Salaried Bi Weekly Paid Employees Kronos Less Than Full Time Employees Effect on Payroll Calendars Accuracy of Visa Information

15 Monthly Paid Employees Salary will be automatically reduced in furlough months No Action required on payroll vouchers Epayroll voucher will show normal pay adjustment will occur during payroll processing Employees with LWOP or partial month worked

16 Furlough based pay reductions cause exempt employees to become non exempt during furlough week. All monthly paid employees keep time sheet for the furlough week EXCEPT for physicians, i lawyers, and teachers/all faculty ranks. See faculty rank descriptions at: p pp at_2009.pdf Time sheets available at:

17 Monthly Employee Time Sheet

18 Salaried Bi Weekly Paid Employees Report work and leave hours as normal Leave furlough day blank/zero on the time sheet In Epayroll furlough hours will be reported with Ati Action Code F (under development)

19 Salaried Bi Weekly Time Sheet

20 Employees Paid on Kronos Monthly Paid Employees Salaried Bi Weekly Paid Employees Kronos Pay Code Furlough

21 Employees Appointed Less Than 100% 50% Monthly Paid Employee 75% Salaried Bi Weekly Employee

22 50% Monthly Paid Employee Currently: During Furlough: Works 20 Hours/Week Works 16 Hours Furlough 4 Hours Full Furlough Day = 8 Hours u u oug Day 8 ou s 8 Hours x 50% Appointment = 4 Hour Furlough Day

23 75% Salaried Bi Weekly Employee Currently: Works 30 Hours/Week During Furlough: Works 24 Hours Furlough 6 Hours Full Furlough Day = 8 Hours u u oug Day 8 ou s 8 Hours x 75% Appointment = 6 Hour Furlough Day

24 Effect on Payroll Calendars Monthly and Academic Payrolls October, November, December and April Salaried and hourly bi weekly payrolls all six furlough months impacted Generally moves deadlines dl up by one day Details will be posted on payroll website under calendars uga

25 Importance of Visa Type Accuracy H1B and Otherwise

26 UGA Furlough Implementation Responsibilities and Authorities Employee Supervisor Dept Head/Director Dean/VP Sr VP Form Monthly Payroll Processing Complete and Approve and Department retains Exempt Employee Time Records Sign Sign time record Complete and Approve and Department retains Bi-Weekly Payroll Processing Sign Sign time record pdf Budget Processing State Accounts Non-State Accounts Goal: No department action Depts rebudget Benefits TRS and ERS ORP No action needed No action unless request to reduce employee contribution If elect to reduce employee contribution, employee will complete instructions ti (to be provided by Oct 1)

27 Goal: Automated Process to Reduce Budgets Process on Monthly basis after payroll runs Return salary savings to the central budget Non state sources re budgeted by the department.

28 UGA Furlough Implementation Responsibilities and Authorities Employee Supervisor Dept Head/Director Dean/VP Sr VP Form Monthly Payroll Processing Complete and Approve and Department retains Exempt Employee Time Records Sign Sign time record Complete and Approve and Department retains Bi-Weekly Payroll Processing Sign Sign time record pdf Budget Processing State Accounts Non-State Accounts Goal: No department action Depts rebudget Benefits TRS and ERS ORP No action needed No action unless request to reduce employee contribution If elect to reduce employee contribution, employee will complete instructions ti (to be provided by Oct 1)

29 Maintenance of Retirement Contributions TRS and ERS ORP Employer Contribution Employee Contribution Employer Contribution Employee Contribution Communication to ORP Participants to Elect Reduction to Employee Contribution

30 Impact of Leave Situations on Furlough Days FMLA Worker s Compensation LWOP Education Leave Sick Leave Annual Leave

31 Benefits Deductions for Employees Paid Every Two Weeks Spread deductions over multiple pay periods within the month under development Effective January 2010

32 UGA Furlough Implementation Responsibilities and Authorities Employee Supervisor Dept Head/Director Dean/VP Sr VP Form Monthly Payroll Processing Complete and Approve and Department retains Exempt Employee Time Records Sign Sign time record Complete and Approve and Department retains Bi-Weekly Payroll Processing Sign Sign time record pdf Budget Processing State Accounts Non-State Accounts Goal: No department action Depts rebudget Benefits TRS and ERS ORP No action needed No action unless request to reduce employee contribution If elect to reduce employee contribution, employee will complete instructions ti (to be provided by Oct 1)

33 UGA Budget - Total State Funds FY 2010 FY 2002 FY 2001 Original Budget $440M $442M $421M Current Budget $415M $442M $421M Enrollment 34,297 32,317 31,288 **Growth of 3,009 students**

34 Questions? Benefits Related Questions to Payroll Related Questions to