* This information replaces FIS 401-07/08 Vacation and Sick Leave Accrual/Compensated Absences & FIS 401-09 Personal Activity Report Forms & PAY 601 Early Release of Pay & PAY 602 Payroll Draws & PAY 603 Late Pay & PAY 604 Final Pay & PAY 605 Payment of Deceased Employee's Wages & PAY 606 Lost, Stolen or Destroyed Check
401-07 Vacation and Sick Leave Accrual
401-08 Compensated Absences
The value of employee vacation and compensatory time that has not been taken as of June 30th of each fiscal year is considered compensated absences. As part of the annual closing of the books process, the University accrues the year-end amount of compensated absences as a liability in the financial records. This liability does not include sick leave.
The value of employee vacation time and compensatory time that has been earned, but not yet taken, will accrue as a liability of the University. The liability is determined on the maximum allowable balance. The amount is calculated each year end based on vacation hours balance as of May 31, and adjusted for an estimate of June usage. Any compensatory time is added to that figure. The dollar amount of the liability is determined for each individual employee by taking the time x salary rate + OPE/fringe benefits (PERS, FICA, Unemployment).
The liability is distributed to the Auxiliaries, Service Centers and Statewide organizations. The liability for all other employees is booked against the general fund. The year-end entry is:
- Liability for Compensated Absences (+/-)
- Compensated Absences Expense (+/-)
401-09 Personal Activity Report Forms (PAR)
PAR forms provide documentation of time and effort expended by OSU employees paid on Grants and Contracts. The forms are processed quarterly through OSRAA.
There are times when department personnel decide that an error was made in the quarterly report and that the amount of payroll charged against the grant was in error. A redistribution of labor charges can be made using a Labor Distribution Form found on the OSCAR website. If a redistribution of labor is done, then the PAR form for that quarter must also be revised to correctly reflect the amount of effort expended on the grant or contract. The amount paid and the effort expended must match.
See the Grant, Contract and Gift Accounting Policy and Procedure Manual for additional information.
601 Early Release of Pay
Employees who are not scheduled to work on the regular payday may receive their paychecks one day prior to the regular payday, if in fact there is a check for them. This service is redundant to direct depositors.
- Contact the Central Payroll Office a minimum of two days before payday to arrange for an early release. A Request for Early Release of Payroll Check form will be prepared and approved or disapproved by Payroll.
The day before payday, the employee must come to the Payroll window if the request has been approved. The employee must sign the form at the payroll window before receiving the check either:
- at the payroll window, if the employee has the payroll window delivery, or
- if the employee does not have the payroll window delivery, the employee must take the approved request form to Printing & Mailing Services to pick up the check.
- The check must be picked up before noon; otherwise it may be unavailable for early release.
- Despite the early release to the employee, the check cannot be cashed or deposited to his/her bank account until payday.
- Early Release forms are completed only by Central Payroll.
602 Payroll Draws
An employee may request a payroll draw for up to 60 percent of gross wages earned but not yet paid. An hourly student employee (XA) may request up to 75 percent of gross wages earned. All employment categories are eligible to receive this privilege; however, pay authorization must be on file in the Payroll Office before a draw can be issued. Pay draws will be deducted from the employee’s next check. There are two types of payroll draws:
602-01 Late Pay Draw
- A draw may be taken against pay that is due but not issued on the regular payday. This is most common in the case of new employees whose paperwork did not go through the system in time to meet the first regular payday.
- The employee must be on the Payroll system, or paperwork must be on file in Nolij, before the draw can be issued.
- The Business Center or department must complete the Payroll Disbursement Request and their portion of the Payroll Emergency Draw Form. The employee and their supervisor must also complete portions of the Draw form. Both of these forms are available in OSCAR’s downloaded forms section.
602-02 Emergency Draw on Current Pay
- An employee may request an emergency payroll draw against their current month’s earnings to date. This type of draw is for emergency situations only. An emergency situation shall be defined as an unusual, unforeseen event or condition that requires immediate financial attention by the employee.
Emergencies include, but are not limited to the following circumstances:
- Accident or illness
- Automobile accident (loss of vehicle use)
- Death in the family
- Destruction of or major damage to home
- Major vehicle repairs
- Moving - due to transfer or promotion
- Theft of funds
- New employee lack of funds (maximum – one draw)
- The employee must complete and submit a Request for Emergency Payroll Draw form to their Business Center. The Business Center completes their portion of the form and a Disbursement Request form. The Payroll Draw form must be signed by the employees supervisor who must attest whether the employee has fiscal duties or not and then must be approved in Central Payroll.
Employees may request no more than three (3) Emergency Draws during a rolling twelve-month period. Abuse of this privilege or requests above the limit of three may be denied.
602-03 Issuing Pay Draws
- Pay draws are disbursed at the Payroll window (number 18) in the Kerr Administration Building
- Approved requests that are received in Payroll by 4:00 p.m. will be processed and a check ready for pick up at noon the following workday.
- The draw amount will be deducted from the employee’s next paycheck.
The draw will be identified on the earnings statement or pay stub as a “draw recovery.”
NOTE: The draw does not replace the regular paycheck the employee should receive. The employee’s time must still be entered into time entry so the draw can be recovered as a deduction.
- If a draw request is made after payroll processes have advanced beyond deduction entry time, a personal, post-dated check will be required from the employee as repayment for the draw. The personal check will be held until Payday and then and deposited.
603 Late Pay
If paperwork is not processed in a manner timely enough to permit payment when due, late pay will be processed as follows:
603-01 Base Pay
- Default Pay: Base pay (including stipends) for the following E-classes is paid as default (forecast) pay: CA, CB, UA, UB, UC, UD, UE, UF, UG, UH, UV, UX, UY, XB, XA (monthly). When paperwork is received for these employees, payroll staff will process any prior month's pay from the job forms. Do not enter prior month’s salary in PYAHOUR.
- Hourly Base Pay: Pay for the following E-classes is hourly: CD, CE, UT, UW, TS, and XA (hourly). When paperwork is late for these employees, it should be accompanied by a Request for Employee Payment to process their base pay. The Request for Employee Payment is located on the Oregon State Central Administrative Resource (OSCAR) website.
603-02 Other Late Pay
Late pays for overtime, shift differential, etc. should be entered on the next regular pay run (PYAHOUR).
603-03 Processing Late Pay
Late pays are processed as part of weekly manual runs. Manual checks are processed and available:
- each Tuesday and Friday,
- on payday, and
- on the first working day after payday
Manual runs only generate checks, so a direct depositors will receive a check whenever paid via a manual run. Business Center personnel will be notified when manual checks are ready for pickup at Central Payroll. Only authorized payroll personnel can pick up manual checks. Employees may not pick up manual checks themselves at the payroll window. When the authorized payroll personnel pick up the manual checks, they will sign for the receipt of the checks. Manual checks are not sent via campus mail or the U.S. mail.
603-04 Request For Employee Pay
- Complete an Employee Pay Request on OSCAR and submit it directly to Payroll Office to request payment due for periods earlier than the last month or other situations approved by Central Payroll.
- Checks are processed on the same schedule as processing late pay.
604 Final Pay
To comply with Oregon Revised Statute 652.140.
Oregon law requires that all earned wages be paid to employees who are separating from employment within specific time periods. Which time period applies depends on how the separation of employment occurs and if a collective bargaining agreement is involved.
All wages earned will be paid to employees whose employment is ending according to the schedule shown below. This includes student employees whose employment has ended and have left OSU.
Payroll will issue a special check for a terminating employee’s final pay. The check will be made available in accordance with the provisions of Oregon law:
Employee quits with less than 48 hours notice
Payment is due in 5 days, exclusive of weekends and holidays.
Employee gives 48 hours notice
Payment is due on the final work day.
Employee is discharged
Payment is due immediately.
Payment may be made on the next regular payroll.
Request for Final Pay
|Business Ctr /Dept
Delivery of the Final Check
- Direct deposit is not available for the final check.
- Termination checks must be picked up at Central Payroll. Business Center personnel will be asked to sign for receipt of check.
Bureau of Labor and Industries (BOLI) website.
605 Payment of Deceased Employee's Wages
When an employee dies, all pay earned is due and payable to the employee’s survivors or estate. Call the Payroll Office (541)737-3232 to determine the appropriate action.
606 Lost, Stolen or Destroyed Check
A replacement check may be issued when a payroll check has been lost, stolen, or destroyed. The employee must report to the Central Payroll Office to complete and sign a Lost Check Affidavit. There is a three business day waiting period between date of the original check's issuance and when the lost check affidavit may be filed with Central Payroll. It may take up to three additional business days before the replacement check is available. There is also a $10.00 fee to place a stop payment on the original check.