Payroll Policy and Procedure Manual
Section 1000: Other Payroll Expenses (OPE)
All employing units must pay Other Payroll Expenses (OPE). OPE is the cost to the department of an employee in addition to the gross pay. OPE is charged proportionately to each index an employee is paid from. OPE costs can include any of the following items:
- Health Insurance
- State Accident Insurance Fund
- Social Security
- Mass Transit Taxing Districts
- Unemployment Insurance
- Workers Compensation
Effective 7/01/2007, OPE account codes (109xx) were further defined by type of pay and category of OPE: Medical, Retirement, Other. The Other category encompasses employer paid taxes such as FICA, SAIF and Workers Compensation.
- 10964 OPE Uncl Health/Life
- 10967 OPE Uncl Retirement
- 10968 OPE Uncl Other
- 10974 OPE Class Health/Life
- 10977 OPE Class Retirement
- 10978 OPE Class Other
- Temporary classified employees “Temps” use these account codes also.
- 10987 OPE Student Retirement (for non-system student employees) Note: student does not become eligible until they’ve been employed at least 6 months and work a minimum 600 hrs in a calendar year.
- 10988 OPE Student Other
- 10994 OPE Grad Assist Health/Life
- 10998 OPE Grad Assist Other
- 10951-10952 Graduate Tuition Remission. While Tuition Remission is not technically OPE, it is a deduction expense charged to the employing dept. See PAY 302: Distribution of Tuition Remission Charges to Pay Indexes.