Articles (49)

1101 - SHRA Employee Payroll Actions Policy

This policy establishes ConnectCarolina HR/Payroll as the official University system for capturing SHRA and EHRA Employee employment and payroll information; and Time Information Management (TIM) as the official time capturing system to provide to payroll interface for processing payments. Maintaining records online allows for speedier, more accurate records while maintaining proper University business standards.

1102 - Employee Time Records

Time Information Management (TIM) interfaces with various existing University business applications through ConnectCarolina. The system automates time reporting for payroll and special events, and centralizes the leave reporting system. The TIM system is used by University faculty (leave reporting only), staff, students and temporary employees.

1102.1 - Maintaining Employee Timecard within TIM for Transmission to the Payroll System Procedure

Time Information Management (TIM) interfaces with various existing University business applications through ConnectCarolina. The system automates time reporting for payroll and special events, and centralizes the leave reporting system.

1102.2 - Reporting Payroll Exceptions Procedure

This procedure's intent is to correct pay records and accurately pay all University of North Carolina at Chapel Hill employees.

1103 - University of North Carolina at Chapel Hill Policy on Additional Compensation

In compliance with compensation policies of the State, this policy is established to clearly define the types of compensation adjustments applicable to University employees.

1104 - EHRA Employee Payroll Actions Policy

This policy establishes Connect Carolina HR/Payroll as the official University system for processing EHRA and SHRA employee information. Maintaining records online allows for speedier, more accurate records while maintaining proper University business standards. It also replaces paper forms, streamlining the entire employment process.

1105 - Payroll Distribution Policy

This policy establishes the various types and frequencies of payroll distribution for all University of North Carolina at Chapel Hill employees.

1105.1 - Creating a Manual Check Procedure

The purpose of the creating manual checks is to (1) generate an omitted payment for a newly hired employee or (2) to correct a payment for an employee who did not receive a correct payment.

1105.2 - Procedure For Overpayment Recovery

Overpayment occurs when compensation that is not owed to an employee is paid in error. The primary cause of employee overpayments is late salary actions; however, this does not negate an employee's obligation to repay overpaid funds immediately.

1106 - Payroll Direct Deposit Policy

The purpose of mandatory direct deposit is to benefit both the employee and the University. The employee benefits by having the assurance that their payments will be automatically deposited regardless of family emergency or natural disaster.

1106.1 - Enrolling or Initiating Changes to Payroll Direct Deposit

The purpose of mandatory direct deposit is to benefit both the employee and the University. The employee benefits by having the assurance that their payments will be automatically deposited regardless of family emergency or natural disaster.

1107 - Policy on Required Payroll Taxes

The University provides this policy to apprise its employees of taxes required to be withheld from their payroll.

1107.1 - Procedure for Completing Federal and State Withholding Tax Forms

It is essential that the instructions for federal and state withholding tax forms are followed exactly as provided by the taxing agencies.  Where forms are improperly completed or not submitted at all, Payroll Services will apply taxes according to rules imposed upon the employer by the respective agencies, typically withholding at the maximum rate.

1107.2 - Procedure for Payroll Reporting of Employees Who Work Outside of North Carolina

To stay compliant with tax regulations in all jurisdictions (local, state, and national) where the University has employees working, it is necessary that any employee who works outside of North Carolina be reported to Payroll Services.

1108 - University of North Carolina at Chapel Hill Policy on Statutory Deductions

The University provides this policy to inform employees of mandatory deductions.

1109 - University of North Carolina at Chapel Hill Policy on Non-Statutory Deductions

The University presents specific guidelines for activating non-statutory deductions within this policy in its efforts to diligently track records of financial withholding and disallowing payroll deductions unless authorized as an approved deduction.

1110 - Graduate Student Payroll and Other Non-Statutory Deductions Policy

This policy defines the sources of payroll actions for University of North Carolina at Chapel Hill graduate students and provides deduction schedules and cancellation policies.

1110.1 - Authorizing Graduate Student Tuition and Fee Deductions Procedure

Outlines steps to have tuition and fees deducted from paychecks.

1111 - University of North Carolina at Chapel Hill Policy on Student Employee FICA Exemption

This policy presents the federal guidelines by which the University will abide in determining which student employees are eligible for exemption from the FICA tax.

1112 - University of North Carolina at Chapel Hill Policy on Graduate Student Health Insurance Program (GSHIP)

Graduate students are eligible for enrollment in the Graduate Student Health Insurance Program (GSHIP), (frequently referred to as the RA/TA Health Insurance plan) provided that four criteria are met.

1112.1 - University of North Carolina at Chapel Hill Procedure on Verifying Student Eligibility for the Graduate Student Health Insurance Program (GSHIP)

The associated department(s) must verify student eligibility before enrolling the graduate student in the Graduate Health Insurance Program (GSHIP).

1112.2 - University of North Carolina at Chapel Hill Procedure on Enrolling in the Graduate Student Health Insurance Program (GSHIP)

This procedure describes the online enrollment process, and required student and department information needed to enroll eligible students in the Graduate Student Health Insurance plan.

1112.3 - University of North Carolina at Chapel Hill Procedure on Paying Graduate Students

This procedure describes methods of payments to graduate students.

1112.4 - University of North Carolina at Chapel Hill Procedure on Paying Graduate Student Health Insurance Program Insurance Premium

This procedure describes the GSHIP insurance premium payment process and subsequent distribution of charges to the departments.

1113 – University of North Carolina at Chapel Hill Policy on Postdoctoral Health Insurance

The University provides individual health insurance coverage to eligible temporary, full-time postdoctoral appointments under a major medical policy underwritten by Blue Cross/Blue Shield of North Carolina and managed by Hill, Chesson and Woody.

1114 - University of North Carolina at Chapel Hill Policy on W-2 Annual Earnings Statements

In accordance with federal and state tax laws, the University provides this policy to inform employees of the annual schedule for distributing earnings statements to use for their reporting responsibility to the IRS.

1115 - University of North Carolina at Chapel Hill Policy on Leave Payout

In accordance with the North Carolina Office of State Human Resources' Separation policy , salary payments for unused annual leave not to exceed 30 days (240 hours) are made to terminating employees based on the employee's current salary rate.

1116 - University of North Carolina at Chapel Hill Policy on General Overview of Tax Issues for Foreign National Students and Scholars

This policy allows the University to provide vital education and research services to students, researchers, and professionals from other countries while simultaneously adhering to mandatory tax regulations and visa restrictions. Information about the rules, procedures, and use of forms to authorize and process payments to foreign nationals, including resident and nonresident aliens, are addressed in this and subsequent policies regarding foreign nationals.

1116.1 - University of North Carolina at Chapel Hill Procedure on Tax Reporting for University-Affiliated Foreign Nationals

Foreign nationals are required to fill out taxation forms. These forms are used in determining the appropriate method of taxation and withholding. There are certain rules and regulations that are applied to each foreign national to determine which forms should be completed.

1117 - Foreign National Employees

This policy provides information for foreign national employees who are completing tax withholding forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).

1117.1 - University of North Carolina at Chapel Hill Procedure on Completing Tax Withholding Forms as a Foreign National Employee

This procedure provides information for foreign national employees who are completing tax withholding forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).

1119 - University of North Carolina at Chapel Hill Policy on Foreign National Scholarship/Fellowship Awardee

The purpose of this policy is to provide information regarding tax withholding for foreign nationals receiving scholarship and fellowship assistance.

1119.1 - University of North Carolina at Chapel Hill Procedure on Completing Tax Withholding Forms as a Foreign National Scholarship/Fellowship Awardee

Foreign nationals receiving scholarship and fellowship assistance must complete taxation forms. These forms are used in determining the appropriate method of taxation and withholding. To determine which forms should be completed, there are certain rules and regulations that are applied to each foreign national.

1120 - University of North Carolina at Chapel Hill Policy on Tax Status of Foreign Nationals

The University will determine tax status based on terms and categories related to immigration law, in conjunction with terms and categories related to tax law.

1120.1 - University of North Carolina at Chapel Hill Procedure on Determining Tax Status of Foreign Nationals

Foreign nationals will complete tax forms based on the criteria set forth from the University. This criteria is determined by the federal immigration and tax laws.

1121 - University of North Carolina at Chapel Hill Policy on Social Security Tax Withholding for Foreign Nationals

The purpose of this policy is to outline the conditions which must be met by foreign national employees to exempt them from paying Social Security tax.

1121.1 - University of North Carolina at Chapel Hill Procedure on Determining Social Security Tax Withholding for Foreign Nationals

The University will utilize IRS guidelines, Immigration and Tax regulations in determining Social Security Tax withholding for Foreign Nationals. After the determination is established, the foreign national will complete all applicable forms.

1122 - University of North Carolina at Chapel Hill Policy on Federal and State Income Tax Withholding for Foreign Nationals

The University has created this policy as a guide for those foreign nationals who may qualify for a tax exemption under a specific tax treaty prepared between the United States and his/her country of residence.

1122.1 - University of North Carolina at Chapel Hill Procedure on Determining Federal and State Income Tax Withholding for Foreign Nationals

The University will utilize all state and federal withholding laws in determining taxability for Foreign Nationals. Once the tax status is established, foreign nationals will complete applicable forms.

1123 - University of North Carolina at Chapel Hill Policy on Taxation of Employees’ Gifts, Prizes and Awards

This policy was established to meet IRS regulations, including 26 U.S. Code § 132(e).

1123.1 - University of North Carolina at Chapel Hill Procedure on Reporting Gifts, Prizes and Awards Given to Employees

This Procedure was established to meet IRS regulations, including 26 U.S. Code § 132(e).

1124 - University of North Carolina at Chapel Hill Policy on Payroll Suspense

Payroll Suspense chartfield strings have been created for each department to capture personnel expense transactions during the payroll distribution process when a valid chartfield string does not exist for some or all of an employee's earnings and related employer paid fringe benefits and taxes.

1124.1 – University of North Carolina at Chapel Hill Procedure on Managing Payroll Suspense

On a monthly basis, departments should proactively manage the department's payroll suspense account and remove payroll suspense charges within 90 days of the charge occurring.

1269 - Mobile Device Stipend Policy

To govern the use of mobile devices by University of North Carolina at Chapel Hill employees and to provide guidelines, criteria and conditions for mobile devices in order to comply with IRS regulations and meet the University's fiduciary responsibility to the taxpayers of the State of North Carolina.

1269.1 - Establishing and Paying for Mobile Device Stipend Procedure

To establish protocols of payment (Stipend) received by employees intended to compensate for business-related activity on a personal mobile device without the user having to submit documentation for business related calls.

1270.1 - Procedure for Employee Relocation Compensation

Due to legislation changes in the 2017 Tax Cuts and Jobs Act which reinstated personal moving expense payments as taxable wages, the University has changed the payment procedure so that the payment and tax implications are contemporaneous.

136 - University of North Carolina at Chapel Hill Policy on Overview of Online Interactive Payroll Systems

This program provides consistent procedures and capability for maintaining, recording, and reporting the University's personnel payroll information.

138 - University of North Carolina at Chapel Hill Policy on Payroll Services Reporting

Requiring use of these payroll reporting mechanisms provides accurate, up-to-date employee payroll records while upholding University, state and federal regulations.

212 - University of North Carolina at Chapel Hill Policy on Division of Payroll Record Systems

Decisions regarding appointments, promotions, terminations, and other changes affecting the rank, status, and/or salary of University employees (collectively referred to as "personnel" or "payroll" actions) will be recorded and maintained in separate databases according to the employee's designation as EPA (exempt from the State personnel act) or SPA (subject to the State personnel act).