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Wills Point ISD Payroll / Benefits Manual Table of ContentsTable of Contents1Annual On-Line Benefits Enrollment12Annualized Pay Information3Basic Explanation of Account Code Structure16-18Chart of Employer Paid Expense for Employees6Child Support Payments9COBRA Benefits10Delivery of Wage and Earnings Statements5Disability Employee Protection20Employee/Employer deduction Liability Codes19Employees Not Covered by TRS7-8Employment After Retirement8Employer Paid Expenses5-6Extra Duty Pay15 Federal Taxes7Flexible Benefits Arrangements11-12Fraud Reporting25Frequently Asked Questions About Wage & Earnings Statements5General Monthly Payroll Information2HIPAA Compliance10Identity Theft Protection (FACTA)16 Investment Options for Employees12IRS Tax Levies9Leaves and Absences (including FMLA)21-25Liability & Interfund Account Codes18Mandatory Direct Deposit4Overtime/Comp Time13-15Pay Structure and Distribution Budget Coding for Payroll16-19Payment of Substitutes3Payroll Errors15Records Management and Security of Data15Required Payroll Deductions7-9Section 125 Cafeteria Plan and Flexible Benefits Arrangement11State Retirement Deductions7Student Loan Repayments9Suggestions for Improvement of Business Operations25 Time Clock System for Non-Exempt Employees12-13Training for Business Office Officials26TRS Activecare Health Insurance9-10Unemployment Compensation Benefits21Unum Life Insurance Coverage10Voluntary Payroll Deductions9-12Workers Compensation Benefits20General Monthly Payroll Information:Good payroll practice dictates that a school district should publish its annual payroll schedule in a manner that is easily obtainable by all employees. This schedule is posted on the District website and provided to campuses and departments to place on a bulletin board in a prominent place (i.e. copy room, faculty lounge, etc). All District employees are paid once a month on or about the 25th of each month. If the 25th of the month falls on a weekend, payroll will be paid on the Friday preceding the 25th. If the 25th falls on a Friday during the months of June or July, pay day will be Thursday because the business office is closed on Fridays during June and July. During the months of November and December, payroll will be paid at least one day prior to the last working day for the general employee population. This way any corrections can be made prior to the holidays.The federal government requires overtime to be calculated on a weekly basis, so all payroll reports including Absence from Duty Forms, Complete Payroll Reports from the TimeClock Plus timekeeping system, Hourly Employee Worksheets, and Extra Duty Pay Reports (see Exhibits Section) must all be reported in the pay periods outlined in the District’s Payroll Information and Schedule for the School Year. This lists the payroll dates, the dates that all payroll information is to include and the date that the payroll information is due to the Payroll Office. See the Exhibits Section for the Payroll Information and Schedule for the Current School Year.The payroll department will assure all leave and payroll transmittals for extra duty pay are posted, verified and submitted to the business manager at least 3 days before the pay date. Once the pre-post Account Distribution Journal is approved, payroll is to be posted to the master file. All monthly and quarterly payroll reports are saved as PDF files and burned to a CD for long term storage. Payroll is to be reconciled with the General Journals, the Payroll Earnings Register, the Account Distribution Journal, Check Register, Deduction Checks Transfer Summary, TRS & IRS wire transfers and COBRA and other deduction anomalies. Any general journals needed to be made for deduction refunds or COBRA payments are to be completed and given to the business manager for posting to finance. A copy of the Account Distribution Journal, Check Register, and reconciliation reports including the Total Disbursements of Payroll and the Balancing to the Fund Transfer Summary should be calculated and copies given to the business manager. Payroll general journals are to be interfaced to finance, along with the journals for the TRS 3 federal grant and TRS 489 federal grant care, the TRS on Behalf interface, and TRS Statutory Minimum and Non-OASDI interface after payroll has been posted to the master file. Wire transfers to TRS and IRS must be posted to finance to debit cash and credit the payroll liability accounts. All payments to employees will be deposited into their accounts by the date of payroll.The benefits clerk will run the deduction checks and give copies of the Deduction Check Transfer Summary to the payroll manager. The payroll manager will reconcile the summary with the deduction registers. Deduction checks and wires will be reconciled with bills and paid as bills dictate. All child support payments, tax levies, student loan deductions, annuities (403-B and 457), and Teachers Credit Union deduction wires and checks must be mailed or wired the same day as payroll. Every month the following reports should be printed and verified that they reconcile with each other: 941 Worksheets, W-2 Validation Report, Calendar YTD and EFTPS Tax Reports.Payroll Wage and Earnings statements are to be printed for those receiving them and emailed to professional and paraprofessional staff the morning payroll is to be deposited. Federal payroll taxes are to be reported and payment wired to EFTPS within one day of payroll because of the $100,000 rule. Teacher Retirement System TRAQS reporting must be completed and payment wired by the end of the month and queried for completion status by the 6th of the following month. File all appropriate records for new employees and terminating employees through the TRAQS system as well. TRAQS files generated by the program must be edited as needed, a file created, submitted to TRS and a signature created for the submitted file that must match the data sent. Texnet payment must be received by TRS by the 6th of the following month, but is posted on the last day of the month so that the bank has each month’s totals included in that month’s statement. TWC quarterly wage file is submitted at the end of each quarter and 941 reports must be completed and mailed by the last day of the month following the end of each quarter. Texas Education Agency FSP report to receive the health stipends for full and part time employees must be submitted by the 26th of each month for the next month’s payment. Current employment statistics are reported monthly to the Department of Labor by the end of each month.Annualized PayThough there are employees that work all year round, we also have employees that only work 10 or 11 months out of the year. Though these employees only earn money for the number of days that they actually work, all employee pay is annualized over 12 months to comply with IRS rules (26 C.F.R. § 409A) regarding deferred compensation plans. This also enables non-year-round employees to receive pay during the summer months and facilitates the deduction of insurance premiums as well.Hourly Employee pay is calculated on an hourly basis, but that pay is also annualized to be paid year round. The way that it works is we take the number of days you work for the entire school year and multiply that by your daily rate (which is your hourly rate multiplied times the number of hours you are scheduled to work in a day). This gives us your annual pay. We then divide that annual pay total by 12 months to determine your basic monthly pay rate. Since hourly employees are paid for all hours worked over their scheduled hours or docked for hours worked less than their scheduled hours (unless leave is used), there may be differences in the annualized monthly pay rate and what has been earned. The pay that is worked over the scheduled hours or less than the scheduled hours is reported on the monthly Complete Payroll Reports from the Time Clock Plus timekeeping system. The complete payroll reports are received at the end of each month (based on the Payroll Information and Schedule) and the additions or docks are reported in the following month’s payroll. For example, if you earn 2 hours of overtime in September, then you will be paid for that overtime in October’s check in the “Supplemental Pay” column on your Wage and Earnings Statement. Docks due to minimal missed time show up as negative supplemental pay. Docks for half or whole days missed show up under the absence deductions field on the statements. Payment of SubstitutesSubstitutes will receive payment for their work on the pay date of the following month. For example: if a substitute subs for one of our employees on November 13th, they will be paid for that day in December’s payroll. Substitute payroll information is approved and turned in once a month for the dates included on the Payroll Information and Schedule for the current year. This is important because many things are matched to the leave information including the Aesop Substitute Placement and Absence Management Program reports, Absence from Duty sheets, the Hourly Employee Weekly Worksheets, the Complete Payroll Reports and substitute pay. Campuses must match each non-exempt employee’s absences generated by Aesop Substitute Placement and Absence Management Program to the time clock program’s Absent Report for the dates included in that pay period. There should be an absence generated from the program (or an Absence from Duty Report for hourly employees) for each employee that has an absence during the time period. Substitutes that work for a campus where they do not substitute for anyone in particular are to be reported on Extra Duty Pay Coversheet reports, not in Aesop or on Absence from Duty forms. Substitutes will receive an Employee Substitute Report which will detail the dates of pay for those they substituted for. The report will also list additional pay that was worked for campuses as extra help but will not have an employee name in reference to the date worked. There is no money budgeted for “extra substitutes” (for extra help in the office or for TAKS testing help, etc) in the substitute budget and money will need to be moved from out of the principal’s budgets or other designated budgets to cover these costs. If a substitute finds that they were not paid one or more dates that they should have been paid in their statements, they should contact the secretary of the school that they subbed for. The secretary will contact the payroll office if additional pay needs to be added in the following month for missed pay.Retirees that work as substitutes filling in for a current employee that is out, can substitute without affecting their TRS retirement annuity as long as they have completed the required break in service. However, there are additional fees and penalties for full time work after retirement for specific retirees. You must call the Payroll manager for up to date rules regarding retire/rehires.Mandatory Direct Deposit:In order to protect Wills Point ISD employees and the trust of the taxpayers of Wills Point, the Wills Point ISD School Board mandated payroll direct deposit (EFT) for payment to all District employees. You must give direct deposit information at the time of hire. If you do not have a checking or savings account, you must sign up with a prepaid bank card or other financial vehicle for the Electronic Funds Transfer of your take home pay. You may not have funds deposited into an account where you are not a signer on the account at the bank. Local banks have agreements with Wills Point ISD to allow employees to open and keep accounts with little money and no monthly charges. If you cannot open an account with a bank for whatever reason, there are places such as where you can buy a prepaid bank card for EFT purposes. These types of prepaid debit card companies have one time set up charges and then have a monthly fee for every credit or debit, so you should research carefully before choosing. The bank EFT file for payroll should be submitted to the bank no later than 2 days prior to payroll. Funds are deposited into employees bank accounts no later than the pay date.You may have multiple banks checking and/or savings accounts for specific dollar amounts of your money deposited into which must be listed on your EFT agreement. Your primary bank account will be the account that the remainder of your money will be deposited into each month. Any changes in Direct Deposit accounts (EFT), must be received in the payroll office by the 10th of each month. Changes will be submitted to the District’s bank with a Pre-Note for verification of accounts at least 3 days prior to payroll. Contact the payroll department for emergency changes to see if there is time to change it in the system in time for payroll. If changes are made to bank accounts without notifying the payroll department, the money will be sent to the account that is still on record in the payroll system. At that point, the receiving bank will find that the account has been closed and will return the funds back to our bank, Citizens National Bank. When Citizens receives the money back from the bank where the funds were sent to, they will cut the employee a check for the returned money. There could be several days delay in receiving the pay, so prompt notification to the payroll office of changes to bank accounts is in the employee’s best interest.Final payment to employees is not done with direct deposit, but through payroll check unless an exception is made. This signifies that the employee has received the last check to the employee, to payroll, and to finance.Delivery of the Wage and Earnings Statements:Full time administrators, teachers, teacher’s aides, secretaries, and clerks who have access to computers will have their Wage and Earnings Statements emailed to them each month. Food Service Employees, Transportation Dept Employees, Maintenance & Grounds Employees and Custodians without access to computers will have their Wage and Earnings Statements delivered to their particular campus/dept. building during the school year. Those employees that are off during the summer will have their statements mailed to their homes during the summer. Substitutes will have their statements emailed to them unless they specifically request them mailed. Substitute workers will also have monthly Substitute Reports mailed along with their statements. When substitutes are filling in for teachers out sick or for attendance of a core-area workshop, the substitute may be paid out of federal funds. Extra “substitutes” or subs that are asked to work by the campuses but not in the place of a current employee that is out will appear on the sub report, but without the name beside the date. These are not considered substitutes, but temporary workers.When an employee moves to a different address or changes telephone numbers, please fill out a Payroll Change Form (see Exhibits Section) to inform not only the payroll office, but to notify TRS as well. The payroll department submits address changes to TRS online. When an employee transfers to another campus, a copy of the employee transfer should be given to the payroll office. When an employee resigns, please email payroll and personnel immediately. Final payoff calculations cannot be determined until written resignation or notice is submitted to the personnel office and forwarded to the payroll office. No payroll information for an employee is ever to be given to any other person unless we have received a written note from the employee and proper identification.Frequently Asked Questions about Wage and Earnings Statements:Period Begin & Period End Dates: These dates reflect the dates for each month, but not necessarily when the extra pay and docking dates are from. Though we pay each month, we have to dock and/or pay supplemental or overtime pay in the month FOLLOWING the date they were earned. So in other words, if you earned overtime in February, we don’t get the payroll reports showing that overtime earned until the month following February (based on the weekly structure as shown in the Payroll Information and Schedule for the year) which would be March.The Standard Gross is the amount of your regular monthly pay (see Annualized Pay on pg 2), the Supplemental Pay is the combination amount of any extra duty pay you may have earned the prior month and/or extra or overtime pay for non-exempt employees. If there is an amount with a negative in this field, then you were docked for hours less than half or full day increments. Half and full day increment docks appear under the Absence Deduction field. Substitute pay is also found under the Supplemental Pay field. No FICA tax is withheld because we participate in the Teacher Retirement System of Texas instead of FICA (see State Retirement Deductions pg 6). For those not eligible for TRS, 7.5% is deducted for FICA alternative. See Substitutes & Others Not Covered by TRS pg 7).TRS salary red field represents the 6.4% that is deducted from your gross pay for TRS retirement. The TRS insurance field doesn’t represent insurance you are being charged, it is a TAX, similar to medicare tax and it is not optional. It is 0.65% of your gross paid to TRS to help fund retiree insurance.Why are the Taxable Wages, FICA gross and Medicare Gross different than the Total Earnings?The Taxable Wages field is equal to the total gross less annuities, café plan deductions, dependent care deductions, TRS salary reduction, Non-taxable business allowances, etc. These are tax sheltered. The Taxable Wages field is the withholding gross and used to calculate income tax. The withholding tax is calculated by using this adjusted gross along with the withholding status and number of exemptions that the employee claims on their W-4 and taxed according to the current year’s income tax tables established by the IRS. The FICA Gross field should always be zero since we do not pay FICA on our employees and use a FICA alternative plan for those not eligible for TRS. The Medicare Gross field is equal to the total gross less the café plan amounts and any non-taxable business allowances. Medicare is calculated at 1.45% only on the Medicare Gross. The café plan amounts (and of course any non-taxable allowances) are the only things Medicare doesn’t tax on.Employer Expenses on Behalf of Employees:Employees of the school district receive benefits paid by the school district beyond their pay. The following lists expenses that the school district pays for employees in different categories. *Percentages that are approximated are based on percent of totals averaged through the relevant population.EMPLOYER EXPENSES PER EMPLOYEE: 1.45 % MEDICARE EMPLOYER MATCHING 0.75 % EMPLOYER TRS CARE ENTITY CONTRIBUTION1.25 % APPX* FOR TRS STATUTORY MINIMUM FOR SALARY PD ABOVE STATE BASE ON PROFL EMPLOYEES7.8% TRS ON BEHALF (PD BY STATE, NOT SCHOOL DISTRICT, BUT EXPENSED FOR STATE ON BOOKS)7.8% TRS FOR EMPLOYEES NEW TO TRS (FOR 90 DAYS)9.05% TRS & TRS CARE ON EMPLOYEES PAID OUT OF FEDERAL FUNDS (7.8% for TRS & 1.25% for TRS Care)14.5% TRS PENSION CHARGE FOR RETIRE/REHIRES WORKING 50% OR MORE OF REGULAR EMPLOYEE PLUS EXACT MATCH OF COST OF REHIRE’S TRS CARE PREMIUMS PAID TO TRS CARE$3,012 ANNUALLY FOR HEALTH INSURANCE CONTRIBUTION PER EMPLOYEE FOR TRS ACTIVECARE$36.00 ANNUALLY FOR $20,000 LIFE INSURANCE PREMIUM PER EMPLOYEE FOR EMPLOYEES UP TO AGE 64$23.40 ANNUALLY FOR $13,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES BETWEEN THE AGES OF 65 TO 69$18.00 ANNUALLY FOR $10,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES AGE 70 AND OVERDISTRICT COSTS FOR A REGULAR FULL OR PART TIME (50% OR MORE) EMPLOYEE:1.45 %MEDICARE EMPLOYER MATCHING0.75 % EMPLOYER TRS CARE ENTITY CONTRIBUTION1.25 % APPX* FOR TRS STATUTORY MINIMUM FOR SALARY PD ABOVE STATE BASE* ON PROFL EMPLOYEES $3012 ANNUALLY FOR HEALTH INSURANCE CONTRIBUTION PER EMPLOYEE FOR TRS ACTIVECARE$36.00 ANNUALLY FOR $20,000 LIFE INSURANCE PREMIUM PER EMPLOYEE FOR EMPLOYEES UP TO AGE 64$23.40 ANNUALLY FOR $13,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES BETWEEN THE AGES OF 65 TO 69$18.00 ANNUALLY FOR $10,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES AGE 70 AND OVERDISTRICT COSTS FOR NEW EMPLOYEES FOR 90 DAYS (THEN GOES TO REGULAR EMPLOYEE RATE):1.45 % MEDICARE EMPLOYER MATCHING 0.75% EMPLOYER TRS CARE ENTITY CONTRIBUTION 6.8% TRS SURCHARGE FOR EMPLOYEES NEW TO TRS (FOR 90 DAYS)$3012 ANNUALLY FOR HEALTH INSURANCE CONTRIBUTION PER EMPLOYEE FOR TRS ACTIVECARE$36.00 ANNUALLY FOR $20,000 LIFE INSURANCE PREMIUM PER EMPLOYEE FOR EMPLOYEES UP TO AGE 64$23.40 ANNUALLY FOR $13,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES BETWEEN THE AGES OF 65 TO 69$18.00 ANNUALLY FOR $10,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES AGE 70 AND OVERDISTRICT COSTS FOR A FEDERALLY FUNDED EMPLOYEE:1.45 % MEDICARE EMPLOYER MATCHING0 .75 % EMPLOYER TRS CARE ENTITY CONTRIBUTION9.05% TRS & TRS CARE ON EMPLOYEES PAID OUT OF FEDERAL FUNDS (7.8% for TRS & 1.25% for TRS Care)$3012 ANNUALLY FOR HEALTH INSURANCE CONTRIBUTION PER EMPLOYEE FOR TRS ACTIVECARE$36.00 ANNUALLY FOR $20,000 LIFE INSURANCE PREMIUM PER EMPLOYEE FOR EMPLOYEES UP TO AGE 64$23.40 ANNUALLY FOR $13,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES BETWEEN THE AGES OF 65 TO 69$18.00 ANNUALLY FOR $10,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES AGE 70 AND OVERDISTRICT COSTS FOR A RETIRE/REHIRE EMPLOYEE:1.45 % MEDICARE EMPLOYER MATCHING14.50% TRS PENSION SURCHARGE FOR RETIRE/REHIRES PLUS $535/per MONTH TRS CARE PREMIUMS $36.00 ANNUALLY FOR $20,000 LIFE INSURANCE PREMIUM PER EMPLOYEE FOR EMPLOYEES UP TO AGE 64$23.40 ANNUALLY FOR $13,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES BETWEEN THE AGES OF 65 TO 69$18.00 ANNUALLY FOR $10,000 LIFE INSURANCE PREMIUM FOR EMPLOYEES AGE 70 AND OVERRequired Payroll DeductionsState Retirement Deductions:Employees of the District do not contribute to the social security program. Instead, they participate in the Teacher Retirement System of Texas (TRS), a state, local and member funded retirement program. Each full or part time employee has 7.7% of their gross pay withheld before taxes and contributed to the system. Additionally, each employee is required to make a pre-tax contribution to the TRS-Care health insurance program of 0.65% of the gross pay. To be eligible for TRS membership, employees must meet the three requirements of employment: 1) employment must be on a regular basis for either an indefinite period of time or a definite period of 4? months or more; 2) employment must be for ? or more of the time required of the standard workload for a full time position; and 3) salary must be comparable to the rate of pay earned by other employees in the same or similar position types. The rate of pay is comparable if it is in the range of pay set by the board of trustees or is the customary rate of pay for that position. For more information see the TRS website at at the Employee Benefits Handbook quick link. The state of Texas matches 6.8% to TRS to assist in funding each employee’s retirement. You do not receive the matching funds if you do not retire from TRS. These funds are not deposited to your individual retirement account because the retirement benefit is formula driven. Caution: If you worked in the private sector and paid social security prior to working for a TRS employer, your social security benefit may be reduced when you retire. See the Windfall Elimination Provision information sheet at for more information. If you quit school business and decide to end your TRS membership and withdrawal your money from your TRS account, you will only receive the money you have deposited. You will have to fill out, and have notarized, the TRS 6 – Notice of Final Deposit and Request for Refund. There are IRS penalties for early withdrawal of money from any retirement account, including TRS. The TRS 6 outlines these penalties if you don’t roll the money over into a qualified traditional IRA or an eligible employer plan that accepts the rollover (i.e. 403(b), etc.). The TRS 6 has a portion that the payroll department must also fill out if you have been employed by the District 6 months prior to requesting the refund. Find the form TRS 6 at for further information.Federal Taxes:The District deducts from each employee (hired after March 31st 1986), and remits to the federal government, 1.45% of the total gross pay less café plan deductions for Medicare taxes. Federal withholding tax (income tax) is deducted based on the current year’s federal tax tables and employees W-4 filing status. A W-4 is filled out by each employee when hired to document their filing status (single, married, or married but withhold at a higher single rate) and the number of allowances claimed and any additional income tax the employee wishes to be withheld. However, you may change your allowances or status as needed. If an employee files as “Exempt” from income tax, they must fill out a new W-4 every year in January. W-2 (Annual Wage and Tax Statements) are issued no later than January 31st each year to all current and former employees who received any compensation from the District during a previous year. Current year blank W-4 forms can be found at and select the forms and publications link to down load or print the W-4 form.Substitutes, less than half-time employees, temporary employees, or others not covered by TRS:Substitutes, employees working less than half-time, seasonal, temporary employees or any other employees not covered by TRS do not contribute to TRS because they are ineligible. These employees are required to contribute 7.5% on a pre-tax basis to a qualified 457(b) Fica alternative plan established and held in trust by the District and the investment company that manages the Section 457 Plan on behalf of the District. This is an eligible social security alternative plan established under the Internal Revenue Code, section 457. These employees also pay Medicare and federal withholding taxes as shown above. Rehired retirees do not contribute to the 457 Fica alternative plan, but do contribute to Medicare and federal income tax even if the retiree did not pay Medicare prior to retirement. Employees who contribute to the plan or their beneficiary will receive the FICA Alternative Plan account balance when they become eligible for a distribution for any of the following reasons: Retirement, Termination of Employment, Permanent and Total Disability, Death, Unforeseen Emergency, or Changed employment status to a position covered by another retirement system (e.g., TRS).If there have been no contributions to the account for two (2) years and the account balance is less than $5,000, the employee may be able to request a distribution. If there have been no contributions to the account for two (2) years and the account balance is $5,000 or greater, the account will only be eligible for distribution due to termination, retirement, death or disability. Contact the Benefit department at the business office for current information and forms.Employment after Retirement:Retirees rehired as substitutes as full or part time employees do not pay TRS or 457 deferred comp, but do pay federal withholding (income tax). They also pay Medicare tax even if they didn’t pay Medicare tax while employed prior to retirement (due to being hired with continuous employment prior to March 31st of 1986). This is because there has now been a break in employment after they retired. The District has to pay a monthly 14.5% pension surcharge and must also match the employee’s monthly $535 TRS care health insurance premium for full time employees that retired and were rehired AFTER January 31, 2005. This is why hiring preference must be given to non-retirees when available.The District is required to report all retirees that work for the District after retirement each month. There are certain rules for retirees to work after retirement that keep the employee from losing their retirement, including breaks in service and the type and amount of service that can be worked. Please contact TRS toll-free at 1-800-223-8778 if you are considering returning to employment in Texas public education after retirement and are unsure whether your employment will affect your retirement or your monthly retirement annuity payment. There is a link to the Employment after Retirement handbook issued by TRS on the TRS website at (click on the Employment After Retirement Quick link on the right hand side of the page). Retirees that work as substitutes filling in for an employee that is out, can substitute without affecting their TRS retirement check as long as they have completed the required break in service. However, if a retiree substitutes and performs other non-sub work in the same calendar month, the total time worked must be combined for calculating the half-time employment for that month and cannot exceed half time or more without losing their annuity for that month. Retirees that work as non-substitutes on a half time or less basis have the total number of hours they work and the total number of hours a full time employee works for that month reported to TRS. . It is important that retirees carefully study the Employment After Retirement guide to make sure they follow the rules that prevent them from losing all or part of their retirement. The District cannot and does not make any guarantees regarding the employee’s continued right to receive the retirement benefits. If the employee is receiving or has received retirement benefits through the Teacher Retirement System of Texas or any other retirement program, the employee acknowledges: 1) that the District cannot and does not make any guarantees regarding the employee’s continued right to receive the retirement benefits: 2) that the employee is relying on his or her own investigation and understanding of the law and upon the guidelines, rules, and regulations regarding employment after retirement of the program(s) under which the employee has retired and not relying on any statements made by the District regarding the effect of District employment on the employee’s retirement benefits: 3) that the Employee agrees not to sue or otherwise bring any claim against the District, its Board of Trustees, its Superintendent, or any other employee or agent of the District for any loss or reduction in the value of the employee’s retirement benefits: 4) that the District must report the employee’s employment to TRS and that the employee agrees not to sue or otherwise bring any claim against the District, its Board of Trustees, it Superintendents, or any other employee or agent of the District based on such reports: 5) the employee acknowledges that Section 824.602(m) requires the District to give preference in hiring to a certified applicant who is not a retiree. Such an employee may be subject to annual nonrenewal to facilitate the District’s compliance with this requirement.Child Support Payments:All new employees are reported to the Attorney General’s office. Child support payments are processed when proper documentation orders are received from a county Child Support Office, from the Child Support Services division of the Attorney General’s office, or from an appropriate court of jurisdiction.Tax Levies and Student Loan Repayments:Tax levies from the Internal Revenue Service or payment orders from the Texas Guaranteed Student Loan Fund for repayment of student loans are also processed by the payroll office and are mandatory employee deductions when proper documentation is received by the District.Voluntary Payroll Deductions:All other deductions for insurance or other benefits are voluntary. Among a few of these options are 403b tax sheltered investments, 457b tax sheltered investments, TRS Activecare Health insurance, vision, dental, cancer, medical supplement, heart/stroke, accident, and additional life insurance, Unum disability insurance, professional organization dues and their insurance policies, federal education loans payments, prepaid higher education tuition program and Cooperative Teachers Credit Union deductions. Changes or cancellation to deductions that aren’t covered by the Section 125 cafeteria plan must be given in writing to the payroll office by the 10th of each month on the Wills Point ISD Payroll Change Form (see Exhibits Section). For benefit claim forms for WPISD group life, accident, disability and other supplemental policies, go to or call Hill Insurance at 903-873-3131.TRS Activecare Health Insurance:TRS Activecare health insurance, administered by Aetna, is the state’s health insurance plan for qualified school district employees (authorized by Section 21.922 of the Texas Education Code). You must either be an active contributing TRS member, or are regularly scheduled to work at least 10 hours per week to be eligible for the health insurance coverage. However, additional funding from is only provided to active, contributing members of TRS. You must elect to take the insurance in the first 31 days of employment by any TRS employer to cover any pre-existing conditions. It usually begins the first of the month following the actively-at-work date. It can begin on your first actively-at-work date, however there is no prorated premium and you may have to pay 2 premiums out of your first check depending on when you start. There are annual enrollment periods during the spring and summer where you can elect coverage or change your coverage each year. The District & state contribute a combined total of $251 per month toward TRS Activecare health insurance to Aetna for those eligible employees that elect to take the health insurance. The state pays all employees that are scheduled to work full time, and are not administrators, $41.66 per month (maximum of $500 per year) for use to assist in paying health costs. The state pays $20.83 per month (for a maximum of $250 per year) to employees that are scheduled to work part time and are not administrators. This money is included in your salary and is calculated in your hourly and overtime rates. If employment terminates, your TRS Activecare health insurance coverage will end on the last day of the month you are actively employed, terminated, retire, or become ineligible for benefits (example – go from a full time employee to a substitute). If you are a 10 month professional and do not sign a contract, are non-renewed, or resign at the end of a school year, your benefits will terminate the last day of August if you continue to receive your pay through August. If you are a 12 month, 226 day employee, your benefits will terminate the last day of June. If you are an 11 month employee, your benefits will terminate the last day of July. Contact the payroll / benefits office if you are moving from one contract month period to a different contract month period in order to work something out to prevent loss of coverage. Beginning September 1, 2007, House Bill 973 section 22.004 of the Texas Education code enables some employees whose resignation is effective after the last day of an instructional year to continue coverage through the end of the summer of the year you retire to prevent duplicate deductibles within the same plan year. It also affords rights to employees transferring to other districts to different contract month periods. Please contact the benefits office to see if you may need this continued coverage benefit and if you are eligible. It is important that transferring employees contact the benefits departments at the school they are transferring to in order to find out when their coverage begins with their new employer. It is the employee’s responsibility to do so.COBRAYou and your dependents may elect to continue group rates coverage for 18 to 36 months under the provisions of the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA) in certain instances where coverage would otherwise end. Coverage may be continued according to the rights of employees and dependents as outlined in Title XXII of the Public Health Services Act which is a result of the Consolidated Omnibus Budget Reconciliation Act. TRS Activecare’s COBRA administration is handled through Health Care Service Corporation. They will send information to your home if you are eligible for continued COBRA coverage. Your election must be returned to Health Care Services Corporation to the address in your packet within 60 days from the date they mailed the application to you. The cost of the monthly COBRA premiums are the full insurance premium (your regular premium plus the District $225 portion) plus a 2% COBRA administrative fee. If you do not receive a packet, call 1-888-541-7107. The Ameritas dental and vision insurance may also be continued with COBRA for up to 18 months at the group rate. Contact the Wills Point ISD benefits clerk, Wanda Attaway for information on doing this. Payments for cobra must be received by the payroll office by the first of each month.HIPAA ComplianceWPISD is subject to HIPAA laws because we participate in School Health And Related Services program. WPISD complies with all the HIPAA rules and regulations and are handled separately by each health provider. Every effort is made to protect employee’s rights to their health information. All health plan administration is kept separate from the human resources department, and is never used for employment decisions. Nurses keep employee health information under lock and key at the campus level for use in health emergencies only. Each medical form includes a HIPAA notice and consent for release of information to emergency medical personnel only in the case of emergency. Old documents and those employees that have left are shredded each year. If there are complaints about employees privacy rights to their health information, they should contact Damon Davis at the administration office at 903-873-3161, ext 4. Hartford Basic Life InsuranceThe District also pays for a $20,000 life insurance policy for all full time and part time employees that are eligible for TRS up to age 64; a $13,000 life insurance policy for employees between the ages of 65 and 69; and a $10,000 life insurance policy for employees age 70 and over.Section 125 Cafeteria PlanFull or part time employees that are eligible for TRS may be eligible for participation in the Section 125 Cafeteria Plan that can shelter certain insurance premiums on a pre-tax basis. Employees must accept or reject this benefit during their first month of employment and on an annual basis during our school benefits enrollment period. Changes made to the Section 125 Cafeteria Plan deductions cannot be made within the cafeteria plan year in accordance with federal Internal Revenue Service guidelines unless there is a change in status as follows:Change in marital status including marriage, death of spouse, divorce, legal separation or annulment. Change in number of tax dependents including birth, adoption, placement for adoption, or death of a dependent. Change in spouse or dependent’s eligibility under an employer’s plan for reasons such as reaching the age limit, change in a dependent’s marital status, court judgment, decree or order including the imposition of a Qualified Medical Child Support Order, gain or loss of Medicaid or Medicare or COBRA entitlement, or any special requirements relating to the Family Medical Leave Act.Change of employment status that changes eligibility status such as termination or commencement of employment by the employee, spouse or dependent. Change in work schedule, such as a reduction or increase in hours of employment by the employee, spouse or dependent including a switch between part-time and full-time, a strike or lockout, a change in worksite, or commencement or return from an unpaid leave of absence. Change in eligibility due to a change in residency of the employee, spouse or dependent can also affect eligibility status.Changes in Cost.? If the cost of a Qualified Benefit increases or decreases during the Plan Year and, under the terms of the plan, Participants are required to make a corresponding change in their payments, the amount of a Participant's election pertaining to the payment will automatically increase or decrease, as the case may be, for all affected Participants. Notwithstanding the foregoing, if the cost to an Employee for a Qualified Benefit significantly increases or significantly decreases during the Plan Year, the Employee may make a corresponding change in election under the Plan.? Changes that may be made include commencing participation in the Plan for the option with a decrease in cost, or, in the case of an increase in cost, revoking an election for that coverage and, in lieu thereof, either receiving on a prospective basis coverage under another Qualified Benefit providing similar coverage or dropping coverage if no other similar Qualified Benefit is available. This would apply to insurance premiums as well as dependent care spending account, but doesn’t apply to medical spending accounts.Gaining or losing coverage through an individual plan does not qualify as a life event or status change. You will need to provide evidence of your life event when requested. If substantiation cannot be verified, your changes will be reversed. You must sign a Change in Status / Termination Election Form to certify you have had a change in status.Caution: Although TRS Activecare will allow employees to voluntarily drop coverage if the reason is qualified under the café plan, you will be unable to get coverage back until the next open enrollment for any reason. Note: Though involuntary loss of coverage is an allowable reason to enroll in TRS Activecare during the plan year (if a decline was filed for the current year with “other coverage” listed as the reason for declination), it does not qualify as a cafeteria plan life event or status change. So you may be able to get coverage, but it may not be tax sheltered. There must be a qualified change in status to be tax sheltered.Flexible Benefits ArrangementsAs part of your Section 125 cafeteria plan, you may elect to have certain amounts payroll deducted from your paycheck to be deposited into a Flexible Spending Account (FSA) or a Dependent Care Reimbursement Account. These funds are deducted pre-tax and are not taxed when used to pay for qualified expenses as defined by the IRS. You may contribute up to $200.00 per month for the Flexible Spending Account. You may contribute from $5,000 annually for the Dependent Care Reimbursement Account depending on how you file your W-4. Contact the benefits office for details. You may submit claims for medical expenses such as eyeglasses, over the counter medications, health copayments and deductibles, and LASIK to recoup your untaxed funds from the FSA. Effective for tax years beginning on January 1, 2011 House Bill H.R. 4872 made changes to the Patient Protection and Affordable Care Act (PPACA) on some items being eligible for Section 125 cafeteria plan reimbursement. As of January 1, 2011, over-the-counter medicines or drugs (e.g. Advil, Ibuprofen, cough syrup) are not eligible for reimbursement without a doctor’s prescription. Insulin is the only medicine that doesn’t require a prescription. Also supplies that you need for medical care (e.g. contact lens solutions, bandages for wounds, thermometers) will continue to be eligible for reimbursement. You may submit claims monthly to receive reimbursement for actual dependent day care expenses. You are responsible for complying with IRS guidelines in the use of these funds. See our benefits clerk for forms for reimbursement accounts.A definition and partial listing of qualified medical expenses is found at , Pub. 502. Questions and claims are handled by the Plan Administrator, Mass Group Marketing at 1-866-881-2255.Please note: Plan carefully for the amounts you deposit. If you do not use all the funds in your accounts by the end of the plan year (the end of September) you will lose those funds according to IRS guidelines. Before electing to participate, you may want to consult a tax advisor. The District does not guarantee favorable tax results due to the uncertainty of the Internal Revenue Service guidelines and their effects on the tax exempt status of the plan. Detailed questions should be discussed with your personal tax advisor.Annual On-line Benefits EnrollmentAll full and part time employees must complete the online enrollment process to continue, change, or waive benefit elections. The cafeteria plan year runs from October 1st to September 30th. The time for open enrollment online is usually in early August. Investment Options for Employees:ALL full time, part time, temporary, seasonal and substitute employees (ALL employees) who work 20 hours or more in any given week have the ability to contribute to the supplemental retirement plans such as 403b and 457b which are tax sheltered accounts (TSA). Tax sheltered accounts are a voluntary form of savings for retirement via tax deferred payroll deductions authorized under Section 403(b)/(7) of the Internal Revenue Code. These tax sheltered accounts (TSA) are interest earning accounts comprised of various annuities, stocks and bonds that earn interest and are tax deferred until retirement when tax liability is usually lower than during wage earning years. Earnings accumulate tax deferred and are available upon retirement. There are penalties and may be fees also accessed for withdrawal prior to retirement. These voluntary retirement plans are employee-directed and Wills Point ISD does not provide any vendor or product recommendations. Employees should consult with their financial advisor for guidance. The District contracts with National Plan Administrators, a third party administrator (TPA), for the management of 403b retirement plans, and contracts with JEM Resource Partners for the management of our 457b voluntary and 457 FICA alternative plans. Wills Point ISD does not contribute to TSA accounts on behalf of its employees. An important note of caution: tax sheltered accounts like most other market investments may lose value.Time Clock Information for Non-Exempt Employees (Those not exempt from overtime laws):All non-exempt employees are required to sign and follow a Time Clock Agreement. All non-exempt employees must clock in and out for each position they work EVERY TIME that they are working for Wills Point ISD. It is an important part of your job and being able to do so is a requirement to be able to keep your job. Clocking in when you are not working (riding the clock) is considered fraud and grounds for dismissal. Clocking in or out for others is considered fraud and grounds for dismissal. Asking someone else to clock in and out for you is considered fraud and grounds for dismissal. All non-exempt employees must clock out and then back in for lunch every day. If you are interrupted during lunch to perform job duties, you must notify your supervisor who can adjust your time accordingly. If you forget to clock in or out, you must notify your supervisor immediately. You must carefully review your Complete Payroll Report that is generated by the time clock system each month to verify that the times clocked in and out at different jobs are correct and have the correct job code if multiple jobs are worked. When you sign the Complete Payroll Report, you are stating that it is true and correct. If you find an error, speak to your supervisor. Failure to follow these guidelines can result in reprimands and dismissal.Wills Point ISD uses the electronic time tracking system called Time Clock Plus. The Fair Labor Standards Act (FLSA) requires employers keep certain records for employees. This includes detailed records on time and payments. The automated time reports must reflect all hours worked for the period. Adjustments to hours and leave must be posted weekly by the Time Clock Managers to avoid errors and omissions that may occur if these corrections are posted monthly. Clock in and out times are automatically rounded to the nearest quarter. Due to the nature of some positions, some employee’s lunch breaks may be automatically deducted. If you are an employee that falls into this scenario, you will sign a Time Clock Waiver for Automatic Lunch Break Deduction (see Exhibits Section). In these instances, it is the responsibility of the employee to notify the supervisor that same day if they had to work during lunch. Each supervisor or designee must print all time sheets (for the period identified on the payroll schedule) from the program and ask employees to review and sign their name to verify time worked is accurate. It is the responsibility of the employee to ensure they have remembered to clock out for lunch, that they have used the appropriate job code if working multiple jobs, and to ensure all time is accounted for. Employees that work multiple jobs must have the ability to clock in and out using multiple job codes at different jobs in the day. Their jobs depend upon their ability to clock in and out for the various jobs with the correct job codes at the correct times. If they are unable to perform this basic function of their work, one or more or all of the jobs will be eliminated. After the report has been printed, if the manager is satisfied with the hours reported, he/she should sign the report to approve and authorize time worked and submit to the payroll department by the due date shown on the payroll schedule. Signature stamps should not be used on the Complete Payroll Reports (time sheets). Reports are generally due the first Friday of the month. See the payroll schedule for details. The payroll department must close the week in the Time Clock Plus program according to a preset schedule, therefore it is imperative that the Time Clock managers resolve all missed punches or shifts taken within three business days of the prior week. The Overtime Report for each pay period must be printed by each manager and detail the reason for each person’s overtime beside their name, sign it and turn it in with the complete payroll reports. The Absent Report for each pay period should be printed and verified that an Absence from Duty form is turned in for each employee’s absences. Overtime/Comp Time:Every effort must be made by all employees to complete all work during regular working hours. Earning and accumulating comp time/ overtime for routine work is not authorized. Comp time/ overtime will be authorized only for: unplanned, work-related emergencies; significant and necessary work projects that cannot be completed during regularly scheduled work hours as determined by your supervisor; or projects which, if left undone, could adversely affect the health and safety of students and/or staff. Non-exempt employees may not work more than 40 hours per week without the PRIOR approval of their administrator. This means they may not work overtime or earn comp time without express permission from their administrative supervisor. Supervisors are responsible for enforcing the established policies and being aware of what their staff members are doing. Unauthorized work by non-exempt employees will be addressed by their administrative supervisor. Overtime is routinely paid with FLSA COMP time instead of pay.Non-exempt employees who work over 40 hours per week will be compensated at 1? times the regular rate of pay. Extra pay for time worked on holidays or weekends will not be paid at time and a half unless the time worked exceeds a 40 hour workweek. Non-exempt athletic game workers are paid minimum wage unless the games fall during a school holiday. Those non-exempt athletic game workers working during school holidays receive $9.00 per hour. Those whose hours fall over 40 in a week due to athletic work will get average weighted overtime for all hours over 40. Overtime is calculated on a per week basis and cannot be averaged over a two week period. ALL time worked counts toward the 40 hour workweek. You MUST clock in for ALL time worked. Travel time to and from work, even in a school vehicle, is not considered time worked. Travel time to and from multiple jobs in the District is not considered time worked. So if you are a bus driver and an aide, you cannot remain punched in while traveling from the bus barn after completing your bus route to the campus you work at as an aide. Travel time during school hours for workshops or other school related business is considered compensable time. If traveling outside the normal school hours on school business, travel time is paid if the employee is driving. Waiting time is generally compensable unless the employee is relieved of all duty and is allowed to leave the job, or the employee is relieved until a definite specified time and the period is long enough for the employee to use as he sees fit. If an employee is called back in to work, the employee must be paid a minimum of 2 hours. Training time must be paid for authorized training attended outside the regular work hours.It is the employee’s responsibility to immediately inform the campus/department time clock manager if an employee is unable to punch in or out because of a time-clock malfunction. In this situation the time clock manager will manually enter the employee’s time. The time clock manager should notify the technology department when this occurs so that they can restore function as soon as possible.Employees cannot punch in more than 7 minutes prior to their scheduled time in and cannot sit at their desks until they clock in. Wills Point ISD de minimis time is rounded based on seven minutes to the quarter hour. Seven minutes before you start work and seven minutes after do not count toward pay. So in other words, if you clock in at 7:52, your clock in time would be rounded to 7:45. If you clock in at 7:53, your clock in time would be rounded to 8:00. If you clock out at 3:37, your clock out time would be rounded to 3:30. If you clock out at 3:38, your clock out time would be rounded to 3:45. The following chart may assist you in understanding how it works:Time Range (Began/Ended Working Between)Calculate Beginning/Ending Time Based on this Nearest ? hourExample:___:53 - ___:07___:00If someone began working between the time of 6:53 and 7:07, their pay would be calculated based on beginning work at 7:00.___:08 - ___:22___:15If someone began working between the time of 3:08 and 3:22, their pay would be calculated based on beginning work at 3:15___:23 - ___:37___:30If someone ended work between the time of 4:23 and 4:37, their pay would be calculated based on ending work at 4:30___:38 - ___:52___:45If someone ended work between the time of 4:38 and 4:52, their pay would be calculated based on ending work at 4:45If you are an hourly employee and are being required to work more than 40 hours a week and you are not being compensated, contact Jeff Russell, Assistant Superintendent of Operations at 903-873-3161, ext 7003.In November of 1985, the FLSA was amended to allow compensatory time to be awarded in lieu of cash overtime pay by employers in the public sector including school districts. Compensatory time is allowed to non-exempt employees in accordance with federal and state wage and hour restrictions. All non-exempt employees (except bus drivers, custodial workers, and food service workers) can earn compensatory time in lieu of overtime. FLSA does not allow comp time to be earned beyond a maximum of 240 hours per year. Comp time earned must be used prior to leave or vacation days.Employees that have special arrangements (agreed to and authorized ahead of time) to earn comp time must use their comp time by the end of the employee’s work year. Arrangements can only be made for unplanned, work-related emergencies; significant and necessary work projects that cannot be completed during regularly scheduled work hours as determined by your supervisor; or projects which, if left undone, could adversely affect the health and safety of students and/or staff. Routine work is not eligible for comp time. Every effort should be made to exhaust any accrued compensatory time by the end of the employees work year. These employees MUST be clocked in for all work. When using comp time, you must turn in Absence from Duty forms and put “use comp hours” on the “Other” column under the Purpose of Absence section. FSLA comp time earned is based on hours worked in excess of 40 hours for the week. Assuming there are 40 hours to be worked in the week and the hours worked exceed 40, those excess hours above 40 will be accrued at a time and a half comp time. For a week that includes one or more holidays, comp time will be accrued as the excess hours over 8 hours per day and taken as straight comp time. Supervisors should make a reasonable effort to allow the employee to take their comp time at the employee’s desired time if it doesn’t unduly disrupt the operations of the campus/dept. Errors on Pay:In the event that an employee or substitute does not feel that he/she has received proper payment for services rendered, the employee should first ask the campus secretary if the employee’s information matches what the secretary submitted. If necessary, the secretary will contact the payroll office for further review of the matter. Employees who contact payroll should have their current wage and earnings statement on hand when they call.Extra Duty Pay:Use the Extra Duty Pay Coversheet (see Exhibits Section) when turning in extra duty pay for employees of your campus/dept. List the employees alphabetically using their full name and employee ID number and the amount to be paid. If the employee is not paid for the work hourly, but daily instead, just make a note in the column to reflect that. Please include the backup behind the coversheet for verification of work performed. For example, the tutoring sheet should be attached behind the coversheet for each employee listed on the coversheet. The sheet must be signed by the administrator, not stamped with a signature stamp. All extra duty pay should coincide with the dates for the payroll month as outlined on the Payroll Information and Schedule. All extra duty pay other than athletic game workers, UIL academic coach stipends, Saturday school and homebound teachers are required to have pre-authorization. The Extra Duty help Pre-Authorization form (see Exhibits Section) must be submitted and approved by a Central Office Administrator prior to hiring all other extra help such as tutoring, TPRI & TAKS testing help, power subs or floaters for ARDS, temporary help for special needs children, extra office help, etc.Records Management & Security of DataAll finance and payroll records are the property of Wills Point ISD and should be maintained in accordance with the established Records Retention Schedule. RSCCC system backups should be performed on a regular basis in accordance with established guidelines. Backups of payroll should be made prior to posting to the master file, prior to interfacing the TRS reports, prior to deduction check processing, and prior to interfacing with finance. Backups should also be made prior to any updates and after the updates have been loaded. No District records or data backups, files or information should be destroyed, removed from the District, or shared with any individuals outside the business department without appropriate authorization.Identity Theft Protection (FACTA Policy)The Fair and Accurate Credit Transactions Act of 2003 (FACTA), an amendment to the Fair Credit Reporting Act, declares rules regarding identity theft protection effective May 1, 2009. Those rules required school districts and other governmental entities to implement an identity theft program and policy. The risk to the District, its employees and stakeholders from data loss and identity theft is of significant concern to the District and can be reduced only through the combined efforts of every employee and contractor. The District has adopted this sensitive information policy to help protect employees, customers, contractors, students, taxpayers and the District from damages related to the loss or misuse of sensitive information. The policy defines sensitive information, describes the physical security of data when it is printed on paper, describes the electronic security of data when stored and distributed; and places the District in compliance with state and federal law regarding identify theft protection. This policy enables the District to protect existing employees, contractors and students, reducing risk from identity fraud, and minimize potential damage to the District from fraudulent activities. This program helps the District identify risks that signify potentially fraudulent activity, detect risks when they occur; respond to risks to determine if fraudulent activity has occurred and act if fraud has been attempted or committed; and update the program periodically. The District has determined that the policy adopted by the Board of Trustees is in the best interest of WPISD and its employees (full text of the policy is at see policy GBA –Legal).Pay Structure and Fund Distribution Budget Coding for Payroll:Pay structure for classroom teachers, full time librarians, full time counselors and full time nurses is based on the School Board’s approved Teacher Salary Schedule (see Exhibits Section) for the year dependent on verified years experience, job, authorized extra-duty pay and extra duty days or months in the contract. The Salary Analysis is an addendum to the contract and cannot be altered unless there is a change in duties. At-will employees pay is based upon the At-Will Pay Grades and Steps structure for non-exempt jobs based on years experience, job, as well as taking other factors into consideration such as current employee’s pay rates. All employees are subject to the Federal Department of Labor - Wage and Hour Division minimum wage laws. The current minimum wage is $7.25 per hour beginning July 24, 2009. Administrators’ salaries are negotiated by the School Board based on job responsibilities and experience. Funds distribution coding for employees pay must follow the FAR guide 20 digit account code structure based on the employee’s job, campus and program intent with authorized account codes.Federal funded employees budget coding will be entered by payroll personnel from the Federal Fund Personnel Worksheets received from and authorized by the Assistant Superintendent responsible for federal funds. All employees that are paid 100% with federal grant money will be required to certify semi-annually that they have worked exclusively on the grant objectives based on federal guidelines for time and effort. Staff funded from both local and federal sources or from more than one federal sources will be required to keep detailed timesheets to record the time spent on each program objective. (Source: OMB Circular A-87) They must reflect the actual activity of each employee; account for the total activity for which each employee is compensated; be prepared monthly and coincide with one or more pay periods; and must be signed by the employee. Changes or amendments to the approved budgeted coding will be made on the Payroll Coding Change Form (see Exhibits section) authorized by the Assistant Superintendent responsible for federal funds. Non-federal fund budget code changing to payroll account codes will be authorized by the business manager. Any records used in the determination and implementation of employees paid by federal funds must be retained in accordance with the records retention schedule. Basic Explanation of Account Code Structure:Section 44.007 of the Texas Education Code requires that a standard school district fiscal accounting system be adopted by each school district. 5892805842000Fund Code: A mandatory 3 digit code to be used for all financial transactions to identify the fund group and specific fund. The first digit refers to the fund group, and the second and third digit specifies the fund. Fund group 199 is our locally controlled fund, the general fund. Fund groups 200-400 is for various federal and state grant programs. Fund group 500 is for debt service funds to repay bond debt. Fund group 600 is reserved for capital project funds (bond money). The 700 series is for various internal service funds. The 800 series is for scholarship funds and clearing accounts. The 900 funds are for recording long-term fixed assets and long-term debt.Function Code: A mandatory 2 digit code applied to expenditures / expenses that identify the purpose of the transaction. The first digit identifies the major class and the second digit refers to the specific function within the area.Object Code: A mandatory 4 digit code indentifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub-classifications. Asset codes – 1XXX seriesLiability codes – 2XXX seriesFund Equity codes – 3XXX seriesEncumbrance control – 4XXX seriesLocal Revenues – 57XX seriesState Revenues – 58XX seriesFederal Revenues – 59XX seriesPayroll Expenditures – 61XX seriesContracted Services – 62XX seriesSupply accounts – 63XX seriesOther Misc cost – 64XX seriesDebt payments – 65XX seriesCapital Outlay costs – 66XX seriesTransfers in / out – 79XX / 89XX seriesSubobject Codes: A 2 digit code for optional local use to provide special accountability at the local level. Organizational Code: A mandatory 3 digit code identifying the organization, i.e. high school, junior high, middle school, intermediate school, elementary school, superintendent’s office, business office, etc. An organizational code does not necessarily correspond with a physical location. The activity, not the location, defines the organization. Campuses are examples of organization codes and are specified for each school district in the Texas School Directory.Fiscal Year Code: A mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project. Program Intent Code: A 2 digit code used to designate the intent of a program provided to students. These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed determines the program intent code, not necessarily the demographic makeup of the students served.Optional code 3: A single digit code that is used at the local option if needed to further identify or describe the transaction.Optional codes 4 and 5: An optional two digit code that is used at the local option if needed to further identify or describe the transaction.The same codes are used for accounting for benefits with the change of the object codes:6141 Medicare6144 TRS On Behalf6142 Group Health & Life Benefits6145 Unemployment 6143 Workers Comp6146 All TRS Expenses Liability and other interfund account codes used:Payroll Liability Codes are as outlined:2155-00 Employees TRS and TRS Care (7.7% and .65%)2155-01 Federal grant paid employees’ TRS employer contribution (6.8%)2155-02 TRS Statutory minimum (6.8% on all pay above the state min pay schedule)2155-03 Federal grant paid employees TRS Care employer contribution (1.25%)2155-04 new TRS employer care .75% contribution 2155-05 new TRS 6.8% 90 day employers pd contribution on all new TRS members2155-06 TRS 14.5% employers pd contribution retire/rehire pension surcharge2155-07-034 $535 TRS employers pd contribution retire/rehire TRS care pension surcharge2155-08 new TRS Non-OASDI 1.5% employer pd contributionIRS Liability Codes:2151-00 Employees Federal Withholding tax2152-01 FICA and Medicare –employer’s contribution2152-02 FICA and Medicare –employees’ contributionUnemployment Insurance Liability Code: 2158-02 Unemployment Tax –employer expense only(NOTE: This only happens if we were a TAXABLE Unemployment Employer Type on the Unemployment table options drop box. – Otherwise only accumulates the unemployment gross wages and doesn’t expense anything. Since we are a reimbursing entity, it doesn’t accumulate.)Accrual Liability Codes: (employer contributions only)2211-11 Accrued Federal grant pd employees’ TRS employer contribution2211-12 Accrued Federal grant pd employees’ TRS Care employer contribution2211-14 Accrued FICA and Medicare –employer’s contribution2211-15 Accrued unemployment tax –employer tax only2211-16 Accrued health insurance –employer’s contribution2211-17 Accrued employer 457 contributions2211-18 Accrued employer annuity contribution2211-19 Accrued new TRS employer care .55% contribution2211-20 Accrued employer 13.044% TRS retire/rehire pension surcharge2211-21 Accrued employer TRS care insurance retire/rehire pension surchargeNOTE: the TRS new employee 90-day surcharge does not accrue(The employee expenses aren’t accrued, they are taken out when the employee is paid the money – remember that TRS pd to an employee that isn’t paid with a federal grant isn’t accrued because it isn’t pd at the District level – its paid by the state & we run TRS On Behalf postings to get it on the books.)Benefit Expense Acct Codes for Liabilities / Assets:6141 Social Security and Medicare6142 Group Health/Life6143 Workers Comp6144 TRS On Behalf6145 Unemployment6146 TRS and TRS Care, statutory minimum, 13.044% TRS employer pension surcharge, TRS care pension surcharge, new employee 90 day TRS surcharge, including Food Svc TRS 3 & 489(The remaining parts of the 20 digit account code depends on the Employee’s Distribution account code.)Workers Compensation Benefits:An employee who is injured during the course and scope of their employment is deemed to be covered under the Texas Workers Compensation Act. Workers compensation is a state-regulated insurance program that pays reasonable medical costs if you are injured on the job; may pay income benefits to replace part of the wages you lose because of an on-the-job injury; pays income benefits if you have a permanent impairment from an on-the-job injury; and pays death benefits to your legal beneficiaries if you are killed on the job.If an employee is eligible for income benefits, workers compensation generally pays 70% of an employee’s average weekly wage up to a maximum set by the state of Texas if the injury or illness causes the employee to lose all of his or her income for more than seven days. Employees that earn less than $8.50 per hour receive 75% of their average weekly wage. An employee may be eligible for Temporary Income Benefits (TIB) on the eighth day that a work-related injury or illness. For more information on minimum and maximum benefits, visit the website for Division of Workers Compensation at TIB checks are issued by our third party administrator, Claims Administrative Services and not by Wills Point ISD. Since workers comp doesn’t pay income benefits for claims lasting less than 7 days, you can choose to use your available leave to keep from being docked for missed work for the first week of absence. If your absence exceeds one week, you may elect to have leave benefits paid in lieu of temporary income benefits to receive full pay. You can also choose to use local and state days to supplement workers compensation TIB until those local and state leave days are exhausted. If you do not have paid leave days available, you will not receive any pay for the first week of absence. It is imperative that an employee notify their supervisor immediately and see the school nurse for initial medical treatment immediately after being injured. There are related accident reports, forms and checklists that must be completed within a certain number of hours to be eligible for workers compensation. See Reporting a Work Related Injury flow chart in the Exhibits section. After notifications and forms are completed, employees may be treated at our worker’s comp approved facilities of Baylor Health center at Terrell 1-972-551-7500, or Presbyterian Hospital in Kaufman at 1-972-932-7264 for treatment after clinic hours. For a list of other medical providers approved by DWC for treatment of workers comp injuries, call Claims Administrative Services at 1-800-765-2412. If you seek outside medical attention, you must submit a doctor’s statement that indicates whether you are capable or incapable of returning to work. Once you are cleared to return to work, you must first meet with your principal or department head to review your doctor’s release to see if you are able to perform your job duties. It is the responsibility of the injured employee to provide all documentation from the physician as to whether they can return to work or not to their supervisor and the benefits clerk, Larry Alexander. Employees have rights and responsibilities under the Workers Compensation Act and should read them at For any questions or concerns, please contact Damon Davis at the administration office, or the District’s third party administrator, Claims Administrative Services at 1-800-765-2412.Employee Disability Protection:If you have 10 years of service with TRS, you may apply for a disability retirement if you are mentally or physically disabled from the further performance of your duty, and your disability is probably permanent. There is also a limited disability benefit if you have less than 10 years of service. See the TRS Benefits Handbook for more information at under Disability Retirement. The state of Texas also provides temporary disability leave to certified employees. See Temporary Disability under the Leave Section of this manual.To further protect your family from the consequences of your disability, you may also elect to buy disability insurance through Unum within 60 days of your eligibility date or during the annual enrollment event each year. This insurance helps provide salary protection in the case of a disabling illness or injury. The amount of benefits and the length of time of continuous disability due to a covered sickness or injury that must be satisfied before you are eligible to receive disability benefits depend on the plan you select at enrollment. Call Hill Insurance at 903-873-3131 for more information about the insurance or your elected benefits. Unemployment Compensation BenefitsEmployees who have been laid off or terminated through no fault of their own may be eligible for unemployment compensation benefits. Employees are not eligible to collect unemployment benefits during regularly scheduled breaks in the school year or in the summer months if they have employment contracts or reasonable assurance of returning to service. Labor Code 207.041The District contributes to the Unemployment Compensation Fund by reimbursing the state fund for the amount of any benefits paid to ex-employees of the District. Labor Code 205.00Leaves and AbsencesThe District offers employees paid and unpaid leaves of absence in times of personal need. Every person regularly employed that is eligible for TRS is eligible for Leave Benefits depending on the number of days of service performed each year. Sick leave days are not earned when employees are on leaves of absence; are absent from duty and not using earned sick leave days; are absent from duty and are receiving workers compensation benefits; or are absent from duty and using donated sick pool days. Employees who have personal needs that will require long leaves of absence should call Damon Davis for counseling about leave options, continuation of benefits, and communication within the District. Leave is earned at a rate of 1 day for every 18 days worked with a maximum of 10 days earned per year (5 state and 5 local). These days must be used in accordance with our policy. Personal and local leave is earned on an accrued basis. Leave is available for the employee’s use at the beginning of the current school year. If an employee leaves the District before the end of the work year, the cost of any unearned leave days shall be deducted from the employee’s final paycheck. Leave can be used only in whole or half day increments except when coordinated with family and medical leave taken on an intermittent or reduced-schedule basis or when coordinated with workers’ compensation benefits. Employees should fill out an Absence from Duty form (see Exhibits section) the day they return from absence and submit it to their supervisor for signature. Employees must follow District and department or campus procedures to report or request any leave of absence. Absences must be reported even if no substitute is needed. Any employee who is absent more than five days because of a personal or family illness must submit a medical certification from a qualified health care provider confirming the specific dates of the illness, the reason for the illness, and in the case of personal illness – the employee’s fitness to return to work. Absence from Duty forms should be submitted to the payroll office according to the Payroll Information and Schedule (see Exhibits Section). Supervisors must notify the payroll office when an employee is off for 5 days or more during the month the employee is absent. Waiting for the Absence from Duty to come to the payroll office the following month may not be soon enough. There are certain deadlines that must be met for FMLA notices. Campuses must also notify payroll if there will be a long term sub used for a teacher when out for a length of time. Use the Notification of Long Term Leave and Assignment of Long Term Substitute form to let payroll know (see Exhibits Section). Employees who take an unpaid leave of absence may continue their insurance benefits at their own expense for a period of three months. Health care benefits for employees on leave authorized under the Family and Medical Leave Act will be paid by the District as they were when they were working. Otherwise, the District does not make benefit contributions for employees who are on unpaid leave. Employees on FMLA must pay their portion of the insurance premiums to continue coverage.Personal LeaveState law requires that all eligible employees receive up to five days of paid personal leave per year. Personal leave is earned at a rate of 1/2 day per 18 working days. A day of earned personal leave is equivalent to an assigned workday. There is no limit on the accumulation of state personal leave, and it can be transferred to other Texas school districts. There are two types of personal leave: nondiscretionary and discretionary.Nondiscretionary: Leave that is taken for personal or family illness, emergency, a death in the family, or active military service is considered nondiscretionary leave. This type of leave allows very little or no advance planning and will be granted to employees in the same manner as state sick leave.Discretionary: Leave that is taken at an employee’s discretion and that can be scheduled in advance is considered discretionary leave. An employee wishing to take discretionary personal leave must submit a notice of the request three days in advance of the anticipated absence to his or her principal or supervisor. Discretionary personal leave will be granted on a first-come, first-served basis. The effect of the employee’s absence on the educational program or department operations, as well as the availability of substitutes, will be considered by the principal or supervisor.Sick LeavePreviously accumulated state sick leave is available for use and may be transferred to other school districts in Texas. Sick leave can be used only in half or whole day increments except when coordinated with family and medical leave taken on an intermittent or reduced-schedule basis or when coordinated with workers’ compensation benefits.Sick leave may be used for the following reasons only: Employee illness, Illness in the employee’s immediate family, Family emergency (i.e., natural disasters or life-threatening situations), Death in the immediate family, or Active military service.Immediate family for leave purposes is defined as: spouse, parent, stepparent, parent-in-law, sibling, stepsibling, sibling-in-law, grandparent, grandchild, son or daughter (including biological, adopted, foster child, son or daughter-in-law, stepchild, legal ward, (or any child you are standing in loco parentis for) or any person residing at the employee’s household at the time of illness or death. Note: for purposes of FMLA, definition of family includes only spouse, parent, or child.Local LeaveAll employees receive five days of paid local leave (2 personal and 3 sick) per year. It is accrued at the same rate as state leave. Only two days of personal local leave can be used per school year. All unused local sick and local personal days will accumulate up to 30 days of local sick days. Local personal days do not accumulate as personal leave. Local sick leave can only be used for the same reasons listed for state sick leave.Sick Leave PoolsA sick leave pool may be established from voluntary donations of local sick days (2 max per year) by District staff to assist a fellow employee suffering from personal illness or disability, including pregnancy-related disability, or illness or disability in the immediate family. The pool excludes elective procedures. To receive the sick pool, the requesting employee must first have used all state and local leave and vacation days, if applicable. A request for the sick pool shall be made to the employee’s supervisor or principal (see Local Sick Leave Pool Request Form in Exhibits section). Documentation from the employee and supervisor that would substantiate the need for a pool should accompany the request form. The Superintendent or designee shall approve or deny the request and notify District staff.The sick pool is created by voluntary contributions by District staff for a pool designated for the specific individual. Contributions may consist of one or two local sick leave days per donor, with no staff member permitted to contribute more than 2 local sick days per school year. A maximum of 20 days shall be contributed to a specific sick leave pool. Employees are limited to one 20-day sick leave pool per year. The school board may approve a request for an additional 20-day sick pool. The sick leave pool shall cease to exist when the employee returns to work or has used all days donated. Any days remaining in the pool may be used for medical leave only if related to the original request, and if documentation is provided from the physician verifying this. Unused days will not carry over into the next school year.Unused sick leave pool days shall revert to the donors and shall be divided proportionately among individuals according to the amount contributed in increments of no less than half days.Payment of Unused Leave Upon RetirementEmployees who retire under the Teacher Retirement System are eligible to be paid for not more than 20 of the unused sick and/or personal days combined which were earned while employed by the District. Payment will be made at $100/day for professionals and para professionals and $50/day for auxiliary employees and $25 per day for part time employees. Jury DutyEmployees will receive leave with pay and without loss of accumulated leave for jury duty if they provide a receipt from the court for the absent dates and they forfeit any compensation they receive. Employees must provide a receipt from the court for the absence dates. The summons or subpoena is not sufficient proof for jury duty. This must be kept and submitted with the absence from duty form. Pay received for jury duty is to be remitted to the business office.Temporary DisabilityCertified employees: Any full-time employee whose position requires certification from the State Board for Education Certification (SBEC) is eligible for temporary disability leave. The purpose of temporary disability leave is to provide job protection to full-time educators who cannot work for an extended period of time because of a mental or physical disability of a temporary nature. A full-time educator may request to be placed on temporary disability leave or be placed on leave. Pregnancy and conditions related to pregnancy are treated the same as any other temporary disability. Employees must request approval for temporary disability leave. The leave request must be accompanied by a physician’s statement confirming the employee’s inability to work and estimating a probable date of return. If disability leave is approved, the length of leave is no longer than 180 days. If disability leave is not approved, the employee must return to work or be subject to termination procedures.If an employee is placed on temporary disability leave involuntarily, he or she has the right to request a hearing before the board of trustees. The employee may protest the action and present additional evidence of fitness to work.When an employee is ready to return to work, the supervisor should be notified at least 30 days in advance. The return-to-work notice must be accompanied by a physician’s statement confirming that the employee is able to do the job. Professional employees returning from leave will be reinstated to the school to which they were previously assigned as soon as an appropriate position is available. If a position is not available before the end of the school year, professional employees will be reinstated at the beginning of the following school year. Family And Medical Leave (FMLA) – General ProvisionsEligibility: Employees who have been employed by the District for at least 12 months and have worked at least 1,250 hours in the 12 months immediately preceding the need for leave are eligible for family and medical leave. Basic Leave Entitlements: Eligible employees can take up to 12 weeks of unpaid leave each year between September and August for the following reasons:For incapacity due to pregnancy, prenatal medical care or child birth;To care for the employee’s child after birth, adoption, or foster placement of a childTo care for the employee’s spouse, parent, or child with a serious health conditionAn employee’s serious health condition that makes the employee unable to perform the employees jobA qualifying exigency resulting from active military service of a spouse, child, or parent.A husband and wife who are both employed by the District are limited to a combined total of 12 weeks of FMLA leave to care for a parent with a serious health condition or for the birth, adoption, or foster placement of a child. Military caregiver leave for spouses is limited to a combined total of 26 weeks.Military Family Leave Entitlements: Eligible employees with a spouse, son, daughter, or parent on active duty or call to active duty status in the National Guard or Reserves in support of a contingency operation may use their 12 week leave entitlement to address certain qualifying exigencies. Qualified exigencies may include attending certain military arrangements, attending certain counseling sessions, and attending post-deployment reintegration briefings. FMLA also includes a special leave entitlement that permits eligible employees to take up to 26 weeks of leave to care for a covered servicemember during a single 12 month period. A covered servicemember is a current member of the Armed Forces, including a member of the National Guard or Reserves, who has a serious injury or illness incurred in the line of duty on active duty that may render the servicemember medically unfit to perform his or her duties for which the servicemember is undergoing medical treatment, recuperation or therapy; or is in outpatient status; or is on the temporary disability retired list.Continuation of benefits and job restoration: Eligible employees are entitled to continue their health care benefits under the same terms and conditions as when they were on the job. Upon return from FMLA leave, most employees must be restored to their original or an equivalent job with equivalent pay, benefits, and other employment terms. Employees must present a fitness for duty medical certification before returning to their job.Use of paid leave: The District will designate the leave as family and medical leave, if applicable, and notify the employee that accumulated leave will run concurrently. An employee does not need to use this leave entitlement in one block. Leave can be taken intermittently or on a reduced leave schedule when medically necessary. Employees must make reasonable efforts to schedule leave for planned medical treatment so as not to unduly disrupt the employer’s operations. Leave due to qualifying exigencies may also be taken on an intermittent basis. Employees may choose or employers may require use of accrued paid leave while taking FMLA leave. In order to use paid leave for FMLA leave, employees must comply with the employer’s normal paid leave policies. The District requires family and medical leave to run concurrently with accrued sick and personal leave, temporary disability leave, and absences due to a work-related illness or injury.Employee Responsibilities: Employees must provide 30-day advance notice of the need to take FMLA leave when the need is foreseeable. When 30 days notice is not possible, employees must provide notice as soon as practicable and generally must comply with an employer’s normal call-in procedures. Employees must provide sufficient information for the employer to determine if the leave may qualify for FMLA protection and the anticipated timing and duration of the leave. Sufficient information may include that the employee is unable to perform job functions, the family member is unable to perform daily activities, the need for hospitalization or continuing treatment by a health care provider or circumstances supporting the need for military family leave. Employees must also inform the employer if the requested leave is for a reason for which the FMLA leave was previously taken or certified. Employees also may be required to provide a certification and periodic recertification supporting the need for leave. Employer Responsibilities: Covered employers must inform employees requesting leave whether they are eligible under FMLA. If they are, the notice must specify any additional information required as well as the employee’s rights and responsibilities. If they are not eligible, the employer must provide a reason for the ineligibility. Covered employers must inform employees if leave will be designated as FMLA-protected and the amount of leave counted against the employee’s leave entitlement. If the employer determines that the leave is not FMLA-protected, the employer must notify the employee.Unlawful Acts by Employers: FMLA makes it unlawful for any employer to: Interfere with, restrain, or deny the exercise of any right protected under FMLA; Discharge or discriminate against any person for opposing any practice made unlawful by FMLA or for involvement in any proceeding under or relating to FMLA.Enforcement: An employee may file a complaint with the US Department of Labor or may bring a private lawsuit against an employer. FMLA does not affect any Federal or State law prohibiting discrimination, or supersede any State or local law or collective bargaining agreement which provides greater family or medical leave rights.Employees requiring family and medical leave should contact Damon Davis for details on eligibility, requirements, and limitations.Fraud Reporting:Wills Point ISD prohibits fraud and financial impropriety in the actions of its Trustees, employees, vendors, contractors, consultants, volunteers, and others seeking or maintaining a business relationship with the District. Dishonest actions will not be tolerated. Violators will be disciplined, may be terminated, and may be reported to the appropriate authorities. Vendors can lose their approved vendor status. We all have a duty to report matters such as theft, fraud, and dishonesty in the workplace. If you suspect fraud, you can report it to the fraud hotline at 903-873-8463.Fraud and financial impropriety shall include but not be limited to: misrepresentation of financial data or other significant facts, forgery or unauthorized alteration of any document or account belonging to the District, forgery or unauthorized alteration of a check, bank draft, or any other financial document; misappropriation of funds, securities, supplies, or other District assets, including employee time; impropriety in the handling of money or reporting of District financial transactions; profiteering as a result of insider knowledge of District information or activities; unauthorized disclosure of confidential or proprietary information to outside parties; unauthorized disclosure of investment activities engaged in or contemplated by the District; accepting or seeking anything of material value from contractors, vendors, or other persons providing services or materials to the District, except as otherwise permitted by law or District policy; inappropriately destroying, removing, or using records, furniture, fixtures, or equipment; failure to provide conflicts of interest as required by law or District policy; any other dishonest act regarding the finances of the District.Any person who suspects fraud or financial impropriety in the District shall report the suspicions immediately to the business manager, any supervisor, the Superintendent or designee, the Board President, or local law enforcement. Any and all concerns about potential fraudulent activities should be reported to the business manager. Reports of suspected fraud or financial impropriety shall be treated as confidential to the extent permitted by law. Details of suspected fraud should be reported as soon as possible.The law known as the “Whistle Blower Act” prohibits retaliation against public employees who report official wrongdoing. The act states that “a state or local governmental entity may not suspend or terminate the employment of, or take other adverse personnel action against, a public employee who in good faith reports a violation of law by the employing governmental entity or another public employee to an appropriate law enforcement authority.” (Texas Govt Code Ann. §554.002(a) For more information call 512-463-2195.Suggestions for Improvement of Business Operations: Suggestions for improving business operations and/or internal controls are welcomed and encouraged. Submit any suggestions to the business manager.Training for Business Office Officials:Business office employees are charged with highly skilled and accountable job responsibilities that can change with each legislative session, and it is imperative to keep up with current laws and business accounting standards. Business office employees should attend at least one training and/or conference opportunity per year. Additional training requests should be submitted to the business manager for approval. It is the employee’s responsibility to request additional training that he/she feels will be beneficial in performing the assigned job tasks. ................
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