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 are issued about the 20th. 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 in September, the check will be for 3/12 (July, August, and September) of the contracted salary.
The Payroll Officer will distribute checks or 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, 1997, a deduction of 7.65 per cent is made on all earnings in a calendar year up to $65,400. After an employee reaches the ceiling of $65,400, 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 three 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 or a Health Maintenance Organization (HMO). The cost of employee coverage is fully paid by the State of North Carolina while employees assume the cost of dependent coverage.
Group Life. The University offers to eligible employees several optional group life insurance plans. This coverage is underwritten by Pilot Life Insurance Company, Occidental Life Insurance Company of California and Colonial Life and Accident Insurance Company.
Pilot Life also offers accidental death and dismemberment and disability income plans.
Colonial Life and Accident offers accident and sickness disability, cancer, intensive care, hospital income, major injury benefits and permanent life plans.
Dental Insurance. The University offers a dental plan underwritten by Blue Cross/Blue Shield of North Carolina to all full-time employees and eligible dependents. The cost of dental coverage is paid by the employee.
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 TIAA/CREF 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 five, tax-sheltered annuity plans under Section 403(b) of the IRS Code to eligible employees. The five plans are 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.
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.
Teachers' Liability Insurance. In addition to the above, a program of Teachers' Liability Insurance is available through the Travelers Insurance Co. This program is not payroll deductible. Enrollment cards are available in the University Human Resources Office.
4-2.2 TRAVEL REIMBURSEMENT/REGULATIONS (Complete Budgetary Travel Regulations are filed in the office of the Chancellor and each Vice Chancellor.)
The University reimburses travel expenses in accordance with the regulations of the State of North Carolina Office of State Budget and Management.
An employee traveling on official business is expected to exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business and expending personal funds.
1. All faculty travel at University expense must be approved by the Provost/Vice Chancellor for Academic Affairs or his designee.
2. All travel reimbursement requests should be filed in the Controller's office for approval and payment within 30 days after the travel period ends for which the reimbursement is being requested. "Travel period" is defined as the month during which the travel occurred.
3. Out-of-State travel status begins the day the employee leaves the State and remains in effect through the day the employee returns to the State. However, In-State allowances and reimbursement rates apply when official travelers use hotel/motel facilities located in North Carolina immediately prior to and/or returning from out of state during the same travel period.
4. Travel Request/Authorization form approved by a department official designated by the Chancellor must be obtained in order to qualify for reimbursement for overnight travel, out-of-state travel, and excess room and/or registration fees. This approval must take place prior to the actual travel. The Travel Request/Authorization form is not needed for one-day trips unless travel is going out of state or has an excess registration fee.
5. Only State employees may drive Motor Fleet Management vehicles.
6. When a private vehicle is used, actual business mileage is reimbursable at the standard UNCP rate at the time of travel or air-coach/tourist rate, whichever is less,with subsistence expense being reimbursable only for the period of time required for air travel. Mileage is measured from the closer of duty station (The University of North Carolina at Pembroke) or point of departure to destination and return.
Your duty station is The University of North Carolina at Pembroke. When a private vehicle is used, mileage is measured from the closer of duty station or point of departure to destination and return.
7. Travel to/from airport-
At employee's duty station - use of a private car at the motor pool rate per mile for a maximum of two round trips with no parking charge or for one round trip with parking charges for a maximum of 96 hours without excess parking hours approved. Receipts are required for airport parking claims.
At employee's travel destination - should use most economical mode available:
·one round-trip airport limousine fare
·one round-trip bus fare
·one round-trip taxi fare, when limousine service is not available, actual taxi fare to and from the airline terminal
8. Receipt is required when one-way cost for taxi, airport limousine, or bus at your destination exceeds $20.
Taxi fares are not reimbursable for intercity or intracity transportation except in emergencies when no less expensive mode of transportation is available within a reasonable period.
9. Penalties and charges resulting from the cancellation of airline reservations shall be the department's obligation if the employee's travel has been approved in advance and the cancellation or change is made at the direction of and for the convenience of the agency. HOWEVER, if the cancellation or change is made for the personal benefit of the employee, it shall be the employee's obligation to pay the penalties and charges. In the event of accidents, serious illness or death within the employee's immediate family, or other critical circumstances beyond the control of the employee, the department will be obligated to pay the penalties and charges.
10. Rental vehicles may be approved for UNCP faculty as long as the State contract is followed. This contract and other information regarding rentals are available in the Controller's Office. Renting of vehicles must be approved prior to a trip via the Travel Request/Authorization process. A brief explanation attached to the authorization form is required as supplemental information.
Visitors to campus; i.e., prospective faculty, etc., may use rental vehicles at their discretion; however the visitor shall be reimbursed at no more than the mileage rate times the approved miles.
If there are any questions regarding rental of vehicles, please consult with the Controller or the Provost's Office prior to incurring any expenses.
11. Travel expenses are limited to transportation and subsistence for 3 days at the in-State rate for prospective professional employees.
12. Prior to travel, authorization for excess expenditures for in- or out-of-state travel may be granted by the Chancellor or his designee on your Travel Request/Authorization form for the following items:
Lodging -(when traveler is in a high-cost area and unable to secure lodging within the current allowance. Receipts required.)
Meals - (a) when the meal is included as part of a registration or lodging fee (written documentation is required)
(b) when there is a predetermined charge for a meal(s) (written documentation is required)
(c) in situation involving out-of-country travel (receipts required)
Registration Fee - when an excess registration fee is charged (written documentation required)
13. Registration Fees are a travel expense and require itemization and/or written documentation. Registration fees should be placed on a Travel Request/Authorization form (not a purchase requisition).
14. The time of departure from your duty station and the time of arrival back at your duty station must be on the travel reimbursement form when the traveler is in overnight status or if reimbursement for a meal is requested on a one-day trip.
15. Tips - Statutory rate is inclusive of personal gratuities for meals; however, reasonable tips may be claimed for porters at airline terminals and hotels as "other travel expenses."
16. Allowances for lunches may be authorized only if the employee is in overnight travel status or the cost of the lunch is included as part of the registration fee for an official state business conference for more than a single agency and where the fee is not exclusively for the lunch.
17. Meals furnished with other related activities (registration fees, conference costs, in a transportation charge such as an airline fare, etc.) may not be duplicated in reimbursement requests.
18. No excess will be allowed for meals unless there are predetermined charges or the meals are for out-of-country travel. To be predetermined: the written documentation of the excess meal(s) must be attached to the Travel Request/Authorization form prior to getting approval signatures.
19. Employees may receive allowances for meals for partial days of travel when the partial day is the day of departure or the day of return (overnight travel status). To be eligible, the employee must:
Breakfast -depart duty station prior to 6 a.m.
Lunch -depart duty station prior to 10 a.m. on day of departure
-return to duty station after 2 p.m. on day of return
Dinner -return to duty station after 8 p.m.
20. Employees may not be reimbursed for lunch unless in overnight status. To be eligible for allowance for the breakfast and evening meals when the employee is in daily travel, not overnight travel status, the employee must extend work day by:
Breakfast - depart duty station prior to 6 a.m.
Dinner (evening) - return to duty station after 8 p.m. and this travel must involve a travel destination located at least 35 miles from employee's regularly assigned duty station.
21. Telephone calls while in travel status must be for University business only and identified as to destination and purpose of call(s) on Travel Reimbursement form.
22. Travel by State Officials involving Political Functions or Meetings:
1. Travel and/or subsistence costs which are entirely related to an individual's attendance at a political function or meeting.
No State funds may be used to pay travel and/or subsistence costs for a State official while attending a political function or meeting.
2. Travel and/or subsistence costs which are related to official State business and partly related to the individual's attendance at a political function or meeting.
State funds may be used to pay one-half of the travel and/or subsistence cost of a trip which includes both official State business and political functions or meetings.
23. Travel Advances
In lieu of travel advances and in order that personal funds will not be required, the University offers American Express travelers cards to qualified UNCP employees. Travel advances will not be provided to non-State employees.
Travel advances will be issued only in the following situations:
·Traveler is not eligible for an American Express travel card.
·Traveler has lost his/her card, and the replacement card has not yet been received.
·Traveler has applied for, but has not yet received, a card.
·Adequate lodging cannot be reasonably obtained by using the American Express card.
·Other exceptions as approved in advance by the Controller.
(A written statement should accompany the Travel Request/Authorization form and should be forwarded to the Controller for approval.)
If any of the above criteria is met, advances may be obtained for authorized travel via the Travel Request/Authorization form. Travel advances are limited to 90% of estimated out-of-pocket costs to be paid by the traveler which are reimbursable by the State.
24. For current mileage reimbursement rate and daily subsistence rates, see Appendix A, distributed by the Controller's Office with its Travel Request and Authorization Instructions policy. Your secretary has a copy of Appendix A.
At this printing, subsistence rates are
In State Out of State
Breakfast $ 6.00 $ 6.00
Lunch 8.00 8.00
Dinner 14.00 16.00
Subtotal $28.00 $30.00
Lodging (actual, up to) 43.00 53.00
Total $71.00 $83.00
TRAVEL REIMBURSEMENT CODING
Other Travel Expense
3116 (telephone, baggage tips, etc.)
Out of State
Other Travel Expense
3126 (telephone, baggage tips, etc.)
Out of Country
Other Travel Expense
3136 (telephone, baggage tips, etc.)
Board/Non-Employees and Students
3142 Per Diem
3149 Registration Fee
4-2.3 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. Reimbursement of expense for airport parking for both private and State-owned cars is limited to 96 hours, with the receipt required for any charges exceeding one dollar. Airport parking in excess of 96 hours may be reimbursed in extraordinary circumstances if prior approval is obtained from the Chancellor.
4-2.4 TRAVEL RESERVATIONS
By using the service of a travel agency, in most cases, you can get the lowest fare available. The following agency is authorized to charge to The University of North Carolina at Pembroke:
·Summey Travel Services, Inc. Telephone: 910-738-1176 ; 1-800-672-5923
582 Farringdon Street
Lumberton, North Carolina 28358
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 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 and in the Cashier's Office.
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Last updated: August 18, 1997