4-2 SALARY, PAYROLL, AND BUSINESS INFORMATION
4-2.1 SALARY AND PAYROLL POLICIES
Method and Payment
Salary checks are issued on the last official State workday of each month with the exception of December, in which they may be issued earlier at the discretion of the Governor. Nine-month faculty being paid for the first time by UNCP will receive payment for July through the month in which the check is issued. For example: If the first check issued by UNCP is at the end of September, the check will be for 3/12 (July, August, and September) of the contracted salary.
The Budget Technician will distribute checks and notices of deposit, if you select direct deposit option, to the departmental secretaries. Faculty members may pick up this payroll information from their departmental secretary. Summer school checks will be available July 15 and August 15 or Friday if the 15th falls on a weekend.
STATUTORY DEDUCTIONS (All earnings are subject to these deductions)
Awards. The Internal Revenue Code, Section 74, states that an award received by an employee from his/her employer must be included within the employee's income. Therefore, awards in recognition of performance are fully taxable to the recipient.
An exception is provided that permits an award to be excluded from gross income if all of the following requirements are satisfied:
The prize or award is received in recognition of religious, charitable, scientific, educational, artistic, literacy, or civic achievement.
The recipient was selected without any action on his/her part to enter the contest or proceeding.
The recipient is not required to render substantial future services as a condition for receiving the prize or award.
The recipient transfers the prize or award to a qualified governmental unit or nonprofit organization.
Your regular payroll check following the award will be taxed for applicable social security and State/Federal withholding taxes. If you wish to transfer your award, you must notify the Payroll Office prior to the payroll deadline with your donee information.
Withholding Tax. Federal and State income tax is withheld on the basis of information furnished the Payroll Officer on U. S. Treasury Department Form W-4 and N. C. Department of Revenue Form NC-4. It is the responsibility of the employee to submit revised forms if the number of withholding exemptions are changed due to death, birth, or other reasons.
Effective January 1, 1994, the Federal supplemental tax rate increased from a flat rate of 20% to a flat rate of 28%. The supplemental tax rate of N. C. tax is 6%. The supplemental tax rates will be applied to Bonus Pay, Summer School Pay, and any other special payments.
By February of each year, each employee will receive U. S. Treasury Department Form W-2 and N. C. Department of Revenue Form NC-2 for income tax withheld for the previous calendar year.
Social Security. Effective January 1, 1999, a deduction of 7.65 per cent is made on all earnings in a calendar year up to $76,200. After an employee reaches the ceiling of $76,200, there will still be a deduction of 1.45 per cent. This amount is subject to change according to Federal legislation.
Retirement. All permanent, full-time employees of the University must participate in the North Carolina Teacher and State Employees Retirement System or one of the four programs under the Optional Retirement Plan provided by the State of North Carolina.
You are eligible to choose between the two retirement programs if you hold a faculty rank of instructor or above in a North Carolina public senior college or university.
Once you have made a choice, your decision will be irrevocable. Employee contributions are the same under both programs: 6 percent of your gross salary.
Group Hospitalization. A state-wide program of health and medical benefits for faculty and staff is
available to all full-time and part-time employees who work 30 hours or more per week. Employees elect to participate
in either the State of N.C. Comprehensive Major Medical Plan, which is fully paid by the State of North Carolina,
or a Health Maintenance Organization (HMO) which requires a monthly contribution by the employee of the cost in
excess of the State Plan. The employee assumes the total cost of dependent coverage.
Group Life. The State Retirement system participants (TSERS) automatically awards a death benefit of $25,000 minimum to $50,000 maximum. The Optional Retirement Plan (ORP) does not offer a death benefit. Supplemental insurances are available through four companies which include Colonial Life & Accident Insurance Company, AFLAC (American Family Life Assurance Company), Jefferson Pilot Life Insurance Company, and SEANC (State Employees' Association of NC). In addition to group term life insurance, these companies offer supplemental disability, cancer, accident/sickness and other various products.
NCFlex. NCFlex is a program of pre-tax benefits available to all full-time employees and eligible dependents. NCFlex offers five popular benefits: 1) Health care flexible spending account, 2) Dependent care flexible spending account, 3) Vision care plan, 4) Voluntary Accidental Death and Dismemberment insurance, and 5)Pre-tax dental coverage. The costs are paid by the employee.
Parking Permits. A pretax parking plan is available in August each year. Contact Human Resources for details.
State Employees' Credit Union. A payroll deduction is available to eligible employees and members of the Credit Union to be used for credit to savings and/or loan accounts. An ATM booth is available for convenience and is located in the parking area near the rear of the Chavis University Center. Anyone wishing to participate in the Credit Union may do so by contacting a local State Employee Credit Union office or the Human Resources Office on our campus.
Savings Bonds. All University employees are given the opportunity to participate in the payroll savings plan with the purchase of U.S. Savings Bonds.
TIAA Disability Income Plan. This plan is provided for faculty members who are enrolled in the Optional Retirement Plan. See the Human Resources Office for plan details.
Disability Income Plan of N. C. Employees are eligible for short term benefits after 1 year of service and long-term disability benefits after 5 years of service. All employees who are members of the Teachers' and State Employees' Retirement System or participate in the University Optional Retirement Program are automatically covered after one year of contributing membership in the Retirement System. The Disability Income Plan provides both short-term and long-term disability coverage. Short-term benefits are paid at 50% of annual salary; long-term benefits are paid at 65%.
Tax-Sheltered Annuity Plans. The University offers tax-sheltered annuity plans under Section 403(b) of the IRS Code to eligible employees. Plans are currently offered by Fidelity Investments, TIAA-CREF, VALIC, Lincoln National, Equitable Life Assurance, and Northern Life. Deferred Compensation of NC also offer a tax-sheltered savings plan under IRS Section 457. NC 401(k) Plan administered by BB&T offers a tax-deferred investment program governed under Section 401(k) of the Internal Revenue Code.
Additional information on any of the programs highlighted above may be obtained in UNCP's Human Resources Office.
Personal Liability Insurance Protection. All full-time employees of The University of North Carolina and its constituent institutions are insured under a policy of personal liability insurance designed to pay specified types of judgments which might be renderedagainst them as a consequence of conduct undertaken within the course and scope of their employment.
4-2.2 TRAVEL REIMBURSEMENT/REGULATIONS
UNC Pembroke reimburses travel expenses in accordance with the regulations of the State of North Carolina Office of State Budget and Management. University travel policies are on the web at http://www.uncp.edu/business/contents.htm under the heading CONTROLLER.
Policy CO 01 92 explains policy and procedures regarding travel advances and/or prepayments for official University travel.
Policy CO 02 92 explains the Travel Request/Authorization form, where forms may be obtained and what to do with the form once it has been completed.
Policy CO 02 92A is the travel rate table for business miles, lodging, and meals.
Policy CO 03 93 identifies the University's travel agent.
Policy CO 05 94 explains the travel regulations of the State of North Carolina for reimbursement business travel.
Policy CO 05 94A explains the State of North Carolina's policy concerning rental vehicles for business purposes.
Policy CO 10 98 explains the State's policy for use of cellular telephones and handset telephones when conducting State business.
Policy PC 03 96 explains the University's Hotel/Motel Direct Billing policy.
4-2.3 TRAVEL REIMBURSEMENT CODING is available on the web at http://www.uncp.edu/co/coadeta.htm#current services. Note: UNCP employees have different codes from Board Members and other non-employees.
4-2.4 VEHICLE AUTHORIZATION AND USE
If you desire University transportation for approved travel, a vehicle (if available) will be reserved by Motor Pool after your approved Vehicle Request/Invoice has been received. Forms may be requested by calling extension 6233 or picked up at the Work Control Center in the Physical Plant Building. A valid driver's license must be on file in the Motor Pool.
Motor Pool vehicles are owned by the Motor Fleet Management Division in Raleigh and may be driven by University employees only.
The following statutes and regulations apply to all University vehicles:
G.S. 14-247. Private Use of Publicly Owned Vehicles.
It shall be unlawful for any officer, agent, or employee of the State of North Carolina, or any county, or of any institution, or agency of the State, to use for any private purpose whatsoever any motor vehicle of any type or description whatsoever belonging to the State, or to any county, or to any institution, or agency of the State.
(a) Drivers shall observe all local and State ordinances pertaining to the operation of motor vehicles. Any fines imposed for any violation which was under the control of the driver shall be the responsibility of the driver.
(b) Hitchhikers are not permitted to ride in State-owned vehicles. Spouses and children of State employees may accompany them in State-owned vehicles if ample space is available and all travel is strictly for official State business (G.S. 143-341.8(1).
(c) When a State-owned car is used for official travel, parking and storage fees, tolls, and required repairs are legitimate charges to the State, provided necessary receipts are obtained.
4-2.5 AMERICAN EXPRESS CHARGE CARD PROGRAM
The University of North Carolina at Pembroke has entered into an agreement with American Express (there is no annual fee) to provide charge cards to employees who travel on University business. The American Express card is used in lieu of cash advances.
An American Express Credit Card application may be obtained in the Human Resources Office, Lumbee Hall.
4-2.6 COLLECTION OF MONEY
No individual or department of the University may collect any money without issuing a receipt and being authorized to do so by the Controller. Funds collected in the name of The University of North Carolina at Pembroke are subject to all state budgetary regulations, and checks will be made payable to The University of North Carolina at Pembroke. A procedures statement is available in each department, in the Cashier's Office, and on the web at http://www.uncp.edu/business/co0895.htm.
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Last updated: August 21, 2000