Payroll Policy and Procedure Manual
Section 1000: Other Payroll Expenses (OPE)
Effective: 01/01/2001
Revised: 12/30/2014

The amount of OPE paid for each employee is based upon their employment type, gross pay amounts, retirement eligibility, benefits and even job location.  OPE Rates can be found by accessing Banner form NTRFRNG.  OPE estimates can also be calculated via the Budgets OPE Tables calculator.  Certain OPE rates may change as frequently as every quarter, such as Unemployment, but these are typically minor amounts.

1002-01 OPE charges based on percentage of pay:

  • Social Security
  • Medicare
  • Retirement
  • SAIF
  • Unemployment Insurance

1002-02 OPE at fixed rates:

  • Health Insurance – a fixed amount subject to change each year or when the contract is renegotiated as part of a new benefit package.
  • Workers Compensation – based on number of hours worked with a cap.  It is a fixed amount at the cap for full-time, salaried employees.