PayrollPayroll jgastley3 Sun, 06/03/2012 - 09:43
Employee Awards and PrizesEmployee Awards and Prizes
Prizes and awards (cash and non-cash) made to employees are considered wages. In accordance with the Internal Revenue Service regulations, awards and prizes are subject to FICA, FUTA, and federal and state income tax withholdings. All awards and prizes given to Georgia Tech employees must be paid and/or reported through the Georgia Tech Payroll Department, to ensure that taxes are properly withheld.
- If sufficient funds are available, the employee taxes may be paid in addition to the dollar amount awarded to the employee.
Example: Employee Award to be paid (Net) $1,000.00 Employee Taxes (Fed 25% + State 2% + FICA 7.65%) $ 530.22 Employer Tax (FICA 7.65%) $ 117.06 Total Expense ($1,530.22 EE + 117.06 ER) $1,647.28
- If the employee will be responsible for paying the taxes:
|Employee Award to be paid||$1,000.00|
|Employee Taxes **(award amount x 7.65% + Fed 25% + State 2%)||$ 346.50|
|Net Employee Award||$ 653.50|
|Employer FICA**||$ 76.50|
|Total Expense ($1,000 EE + 76.50 ER)||$1,076.50|
**Note: If the employee has reached their social security annual maximum, there will only be 1.45% medicare tax charged.
|Employee taxes are withheld as follows:|
|Federal 25.00% FICA (6.2% SS + 1.45% Medicare)||7.65%|
< $8,000 – 2%
8 – 10,000 – 3%
10 – 12,000 – 4%
12 - 15,000 – 5%
> 15,000 - 6%
All recipients (employee, student employee, and non-employee) should be submitted on the Awards and Prizes form. Forms may be obtained on line http://www.ohr.gatech.edu/; under Payroll (https://techworks.psguest.gatech.edu:5963/psp/paprodg/EMPLOYEE/EMPL/e). The Payroll Department will verify the employment status. If a recipient is not an employee, the initiating department will be notified to pay the recipient through AP. Prizes for non-employee recipients should be submitted on AP check request form.
A copy of the Awards and Prizes form is available as a reference for the following instructions. This sample form has numbers written on it which correspond to the numbers in the instructions below.
Instructions for completion of the Awards and Prizes form:
- Enter the name of the award/prize event.
- Enter the name and phone number of the award coordinator.
- The form must be signed and dated by an authorized department administrator.
- Enter the award/prize presentation date.
- Enter the name and phone number of the person responsible for check pick-up.
- Enter the date needed and if it is to be a check or deposited with their next payroll.
- Check the “Gross Up” box if the department wishes to absorb recipient’s taxes (approx. 34.65%)
- Enter the name of the award/prize recipient.
- Enter the recipient GT ID and Employee ID.
- List the purpose of the award/prize.
- Enter the $$$ amount of award payment
- Enter the estimated department’s total expense of the award including any employer portion of the FICA (7.65%), and the employeeportion of taxes if the department is willing to pay for them. (Please refer to the gross-up examples above for calculation).
- Enter GT peoplesoft project #/name. No State Fund is allowed.
- Enter GTF/GTRC Project # (Funding Source).
The department should submit the form to Accounting Services for review if the funding source is Georgia Tech Foundation. If the funding source is Georgia Tech Research Corporation, the form should be approved by Grants and Contracts. After the form is approved, it will be forwarded to Payroll for check processing.
Off-Cycle Payroll PolicyOff-Cycle Payroll Policy
This policy outlines Georgia Tech requirements for Off-cycle Payroll disbursements in compliance with University System of Georgia (USG) payroll requirements.
Pay changes and timesheets submitted after the On-cycle Payroll deadlines will be processed on the next On-cycle Payroll, unless conditions for an Off-cycle Payroll disbursement are met.
Standard Off-Cycle Payroll Disbursement
A standard Off-cycle Payroll disbursement is a payment to an employee earlier than the next established On-cycle Payroll. Off-cycle disbursements are an exception to regular payroll processing and should never be substituted for the timely processing of employee pay. The USG establishes the Off-cycle Payroll calendar annually and Georgia Tech Off-cycle Payroll dates will typically run between each regularly scheduled Bi-Weekly Payroll disbursement.
Off-cycle disbursements should only be requested when a true financial hardship exists making it necessary for the employee to receive a disbursement before the next On-cycle Payroll.
Off-cycle requests must be submitted by the Thursday before the Friday On-cycle Bi-weekly Payroll disbursement pay date. Off-cycle disbursements cannot be used to pay an employee before work is performed. Advance pay may not be issued to an employee under any circumstances.
Frequency of Payment and Timing:
Off-cycle disbursements are distributed every other Friday, opposite of the Biweekly On-cycle Payroll disbursement schedule.
A request for Off-cycle disbursements should meet at least one of the following criteria:
- Paycheck reversal due to employee overpayment,
- Administrative error within GTHR payroll process,
- The employee has received less than 50% of their wages,
- The employee is owed 10 hours or more,
- The employee submitted their hours on time, but the time approver did not approve the hours on time,
- The employee has been involuntarily terminated.
Off-cycle disbursements should not be processed for the following reasons:
- Retroactive pay,
- The employee is owed less than 10 hours,
- Employee fails to enter and submit their time report on schedule,
- Supplemental pay — if the employee was paid for their regular wages,
- Failure to submit timely Vacation & Sick leave requests,
- Vacation pay out.
Emergency Off-Cycle Payroll Disbursements
Emergency disbursements are a subset of Off-cycles Payroll disbursements requiring pay date earlier than the established Off-cycle pay dates and shall only be processed in limited situations.
Emergency payments will only be processed if the below criteria are met:
- Undue hardship is placed on the employee because their respective pay has not been routinely issued,
- The underpayment was due to no fault of the employee,
- The request is approved by Georgia Tech’s Executive Vice President Administration and Finance,
- More than one emergency request for an employee, in any given calendar year, must be approved by Georgia Tech’s President as per USG Business Procedures Manual 5.3.8.
Emergency payments are issued as same-day Automated Clearing House (ACH) payments via direct deposit to the employee’s bank account. All requests for emergency payments must be submitted to the USG Shared Service Center (SSC) by the deadline as indicated on the established Off-cycle Payroll processing calendar. Requests not received by this deadline will be added to the next emergency payroll processing run.
Procedures for requesting an Off-cycle Payroll disbursement can be found in the Human Resources knowledge base at https://services.gatech.edu. Departments can also submit a request for an Off-cycle disbursement via ticket at that same location.
Additional information is available in the Human Resources knowledge base at https://services.gatech.edu. Questions not answered in the knowledge base can be submitted via ticket at the same location.
This policy applies to all units of Georgia Tech.
The regularly scheduled biweekly or monthly payroll dates. These dates can be found here.
Any payments made outside of the regularly scheduled on-cycle payroll process. These dates can be found here.
Payroll for hourly employees that is disbursed every other Friday. These dates can be found under Payroll Schedules here.
Payroll for salaried employees that is disbursed on the last business day of the month.
GTHR Payroll Office
The GTHR Payroll Office is responsible for working with the SSC of the USG to ensure that all Institute employees are paid in a timely manner. To facilitate this, a time schedule for the various payrolls has been developed for the calendar year and is available online at https://hr.gatech.edu/payroll.
Georgia Tech College, Department, and/or Office
It is the responsibility of each college, department, and/or office to establish procedures and controls that will ensure compliance with established time frames.
Off-cycle requests will be denied if conditions of this policy are not met. If denied, pay will be disbursed on the next On-cycle Payroll disbursement.
To report suspected instances of ethical violations, please visit Georgia Tech’s Ethics Hotline a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508
Regulations and GuidelinesRegulations and Guidelines
This procedure provides information regarding Internal Revenue Service, State of Georgia, and Georgia Tech regulations.
Payment to Employees for Personal Services
According to Common Law Rule:
"Every individual who performs services subject to the will and control of employer, both as to what shall be done and how it shall be done, is an employee for purposes of all federal payroll taxes. It does not matter that employer permits employee considerable discretion and freedom of action, so long as employer has legal right to control both method and result of the services."
Refer to the Accounts Payable Procedure Consulting - Attachment C to review the 20 factors developed by the Internal Revenue Service to aid in determining whether there is an employer-employee relationship. Students receiving Fellowships that require them to perform services should be aware that this income may be taxable.
To ensure compliance with the Fair Labor Standards Act, regulations of the Internal Revenue Service, and laws of the State of Georgia, Georgia Tech will purchase services from employees only through the payroll system. This arrangement precludes any type of contractual agreements with any University employee for payment of services other than through established payroll procedures.
Payment for personal services will be made on regularly scheduled pay dates only. State regulations prohibit advance payments.
The standard workweek for non-administrative classified employees at Georgia Tech is 40 hours, from 12:01 a.m. Sunday through 12:00 midnight on Saturday. If it is necessary for an employee's workweek to exceed 40 hours, the overtime must be pre-approved by the department head.
Payment for Overtime
Any non-exempt classified employee of Georgia Tech (as defined by the Fair Labor Standards Act) who is required to work more than 40 hours during a workweek will be paid at one and one-half times his/her standard rate for all work in excess of 40 hours, unless compensatory time is authorized. If an employee is paid on more than one account and the combined hour for the workweek exceed 40, the total pay will be prorated to each account based on the percentage of time reported per account to total time reported each workweek.
The Board of Regents Personnel Policies Handbook, Section II--Classified Employment states:
"In lieu of payment for approved overtime work, compensatory time may be granted at the rate of one and one-half hour of compensatory time for each hour of overtime work. Approved compensatory time is subject to a maximum accumulation of sixty (60) hours and must be expended by the end of the succeeding calendar quarter."
Participation in research projects (Human Subjects)
Payments under $75 per participant will be considered de minimis and not reported on a W2, 1042S nor 1099 Misc. Participants must pass the Selection of Human Subjects criteria:
- Full or part time employee of the Institute,
- Full or part time undergraduate student,
- Full or part time graduate student, provided the graduate student’s funding department agrees that the student may participate in the research.
- Students who are on financial aid assistance,
- Non-Institute affiliated individuals.
Salary Overpayment Repayment ProcessSalary Overpayment Repayment Process
A Salary overpayment condition arises when an employee has been compensated for more than their approved salary. This can occur due to late receipt of or late processing of the Personal Services Form (PSF). The causes for the overpayment include, but are not limited to: Termination Change in Percent Time Change of Pay Rate Change in Leave Status
Any salary overpayment paid to an individual must be refunded to the Institute immediately. If not, the following procedure will be initiated.
Individuals Affected By This Policy
Employees paid through the Institute payroll department, active or terminated.
When PSF's are received in the Payroll Department, the effective date of the action is reviewed by payroll staff. If the action date has passed, a further review of payroll processing is initiated to determine if an overpayment appears to exist. The Payroll Department then calculates the salary overpayment and validates the existence with the department. Once acknowledged, a journal entry noting the employee name will be processed to establish the salary overpayment receivable. The debit entry will posted GT/FUND10010/129120/ and credit entry will be posted to the department project and account originally charged. If the overpayment was made to a student employee, the Bursar's Office will be notified and a “financial hold” will be placed on the student's account. The hold will prohibit the student from registering for future terms, receiving transcripts and receiving a diploma.
Payroll will send a certified letter to the employee requesting immediate repayment (all communications to the employee will be copied to the department). When received, the repayment will debit the cash account GT/FUND/10010/118000 and credit the salary overpayment receivable account GT/FUND10010/129120. If the overpayment was made to an active employee, the next pay check will be decreased by the amount of the overpayment. If the overpayment was made to a terminated employee, a check will be immediately forwarded to the Payroll Department.
If the repayment from the next available pay check would create a financial hardship, and there is no indication of fraud, Payroll may establish a repayment plan not to exceed 60 days.
To maintain compliance with the Federal and State Department of Labor laws, Payroll will not pay an employee less than the current minimum wage, even if it extends the repayment period past the stated 60 days.
If the overpayment was made to a terminated employee who has an Annual Leave Balance, the overpayment amount will be deducted from the employee's annual leave payout. The remaining leave balance will be paid to the terminated employee with the next available payroll process for their pay group.
If the employee does not respond to the first communication, a second certified letter will be mailed in 30 days. If there is no response to the second letter, a third certified letter will be mailed at the 60 day mark. If at the end of 90 days, there is still no response, the employee name and salary overpayment amount will be sent to the Bursar's Office to be placed with a collection agency. The Bursar will debit the Salary Overpayment Bursar AR account GT/FUND10010/128001 and credit the Payroll salary overpayment account GT/FUND10010/129120. If the overpayment is for an employee in the Georgia Tech Research Institute (GTRI) or Auxiliary Services, the debit entry to the receivable (account 128001) will be posted in the corresponding fund code for that unit (i.e. FUND11021, FUND12210, FUND12250, etc.). At the time the account is placed with collections, the financial reporting Division for the unit with the overpayment (College or Major Administrative Division) will receive a decrease to their general operations budget for the same amount. If collection efforts are successful, the Division may seek additional budget authorization through the standard budget process for the net amount collected by GT if material. In lieu of a decrease to their general operations budget, GTRI and Auxiliary Services will be charged a bad debt expense once the uncollectible receivable is written off by the Bursar's Office.
All questions concerning the Salary Overpayment Reimbursement policy should be directed to the Office of Human Resources Director of Payroll.
Social Security CoverageSocial Security Coverage
All regular employees of Georgia Tech, except those specifically excluded under an agreement with the Social Security Administration, are covered by the Federal Social Security Act. Payroll deductions are made for the employee's share of the cost of this insurance, with the Institute paying a matching share.
Social Security coverage has been extended to the following classes of employees:
- All employees eligible for the Teachers Retirement System of Georgia.
- All employees eligible for the Regents Retirement Plan (ORP).
- All full-time regular custodial and maintenance personnel.
The following employees are not covered by Social Security:
- All students -- undergraduate, graduate, graduate teaching, and graduate research.
- All temporary, seasonal and hourly, employees. Note: These employees do pay the Medicare Insurance Portion of Social Security.
- Non-immigrant aliens are exempt in accordance with the provisions of their visas.
Student Pay GroupStudent Pay Group
In order to comply with federal Fair Labor Standard Act (FLSA) regulations, no Georgia Tech employee, student or non-student, shall be hired concurrently in both a monthly paid exempt status plus a bi-weekly paid non-exempt status.
The Fair Labor Standards Act (FLSA) establishes minimum wage, overtime pay, record keeping, and child labor standards affecting full-time and part-time workers in the private sector and in Federal, State, and local governments. Covered nonexempt workers are entitled to a minimum wage of not less than $5.85 per hour effective July 24, 2007; $6.55 per hour effective July 24, 2008; and $7.25 per hour effective July 24, 2009. Overtime pay at a rate of not less than one and one-half times their regular rates of pay is required after 40 hours of work in a workweek.
In order to comply with federal Fair Labor Standard Act (FLSA) regulations, no Georgia Tech employee, student or non-student, shall be hired concurrently in both a monthly paid exempt status plus a bi-weekly paid non-exempt status. The Institute will derive the weighted-average pay rate based upon these concurrent hourly rates of pay and pay any overtime accordingly. If the student is paid as a monthly exempt employee, the percentage distribution will be utilized to allocate their time worked to the hiring department and the associated account number.
Exempt employees (student or non-student, full time or part time)
are paid monthly and are exempt from the Fair Labor Standards Act (FLSA) and therefore not subject to overtime payments.
Non-Exempt employees (student or non-student, full time or part time)
are paid bi-weekly and are not exempted from the Fair Labor Standards Act (FLSA) and therefore are subject to overtime payments for all hours worked in excess of 40 hours per work week.
Our workweek is
Sunday through Saturday. Time worked does not include Holiday, Vacation or Sick pay.
All employees must be paid in only one pay group, either monthly or bi-weekly. For example: if a student is paid monthly and is hired into a concurrent job in a department that will pay them hourly on the bi-weekly payroll, the originating department will be notified by Payroll that the situation exists and the student will not be hired into the concurrent position until there is an agreement to make the student in one pay group, most likely hourly. When agreed upon, the Payroll Department will correct the PSF and process the transaction.
Time & Leave ReportingTime & Leave Reporting
In compliance with the University System of Georgia (USG) and Georgia Tech policies, the Fair Labor Standards Act (FLSA) and the Affordable Care Act (ACA), Georgia Tech must maintain accurate daily work time records for all non-exempt employees and all part time employees.
Georgia Tech must also maintain records of all absences (whether paid or unpaid) on both non-exempt and exempt employees (including faculty).
Misrepresenting working hours, falsifying signatures or timesheet information, recording time from an unauthorized Georgia Tech device or location or tampering with a Georgia Tech time clock/kiosk or another employee’s timesheet are extremely serious offenses. Employees found to have engaged in any of these prohibited activities will be subject to disciplinary action, up to and including dismissal.
Delegation enables one person to authorize another to serve as their representative (proxy) when managing time transactions. A manager can delegate their tasks of approving time and entering employee time to another person due to workload or their own absence from the office. Delegated authority can be upward, lateral, or downward within the reporting hierarchy. Once the delegation framework passes delegated authority over a transaction to a proxy, the proxy cannot delegate authority over that transaction to another person. Both parties maintain responsibility to ensure compliance with policies and procedures.
Exception Time Reporting
Exempt employees reporting process which requires an Exempt Employee to only report leave time used during a pay period (i.e., sick, vacation, jury duty, etc.). If the Exempt employee has no leave to report, the only action required is the employee and manager’s time sheet approval.
Fair Labor Standards Act (FLSA)
Federal act that establishes minimum wage, overtime pay, recordkeeping, and child labor standards affecting full-time and part-time workers in the private sector and in Federal, State, and local governments.
Employees who do not meet any of the Fair Labor Standards Act exemption tests and are covered by wage and hour laws regarding minimum wage, overtime pay, and hours worked. Non-exempt employees are entitled to overtime compensation for any hours worked over 40 in an established workweek. Exempt: Employees who meet one of the FLSA exemptions (i.e. Executive, Administrative or Professional) and are not entitled to overtime.
Positive Time Reporting
Non-Exempt Employees Reporting process which requires a Non-Exempt Employee to submit a timesheet of hours worked in order to be paid. The timesheet includes regular time for all hours worked in addition to leave time taken within an established workweek.
An official document for recording the number of hours worked and/or leave taken by an employee in a work week or pay period. The timesheet can be in a form of electronic or paper documentation.
Non-exempt Employee Responsibilities. Non-exempt employees must accurately report all hours worked and any leave taken during the established workweek. Such records must document hours actually worked, rather than hours scheduled to work. Each non-exempt employee is responsible for ensuring that all time worked and leave taken are accurately reflected on their timesheet, and the timesheet must be approved by the employee by the established payroll approval deadlines. Failure to approve the timesheet by the established deadline may jeopardize on-time processing and receipt of employee pay.
Exempt Employees Responsibilities:
Exempt employees (staff and faculty) only record exception time on the timesheet. The employee’s time sheet must be approved by the employee by the established payroll approval deadlines.
Generally, the ACA conversion chart will be utilized to determine weekly hours worked for part-time faculty. (See HRAP Employee Category – ACA Requirements.) If a part-time faculty member is working hours in excess of what is shown in the conversion chart, these hours must be recorded, approved by the supervisor, and entered on the employee’s timesheet for tracking for ACA purposes. If the conversion chart does not accurately reflect hours worked for a part-time faculty member, the part-time faculty member should track actual hours worked. If leave or time reported changes after approval is submitted, the employee is responsible for notifying their Primary Approver by submitting the required documentation to update the time and leave record. Continual neglect by an employee to approve time and/or leave in accordance with established policies and pay dates may result in disciplinary action.
Primary Approver Responsibilities
The Primary approver is typically the direct line supervisor with authority to approve or deny leave. The primary approver is responsible for ensuring that all time and leave records are current and accurate for their areas of responsibility. Managers with timesheet approval responsibilities are required to approve timesheets for their direct reports as required by the Institutions’ established payroll approval deadlines. If primary approvers are not available to approve timesheets in accordance with the established approval dates, their responsibility must be delegated to an authorized and approved proxy.
An individual who is reporting time should not be responsible for approving their own time or that of their peers.
If leave or time reported changes after approval is submitted, the employee is responsible for notifying their Primary Approver by submitting the required documentation and the Primary Approver is responsible for updating the time and leave record and submitting changes to the appropriate institutional office for recording and record retention.
Primary approvers who do not review, correct, and approve timesheets by the deadlines may be subject to disciplinary action. Departments may require a more rigorous process as deemed appropriate and documented in the departments time and leave approval procedures.
Types of PayrollsTypes of Payrolls
This procedure explains the various pay cycles and pay calculations.
Faculty, administrative personnel, salaried Graduate Assistants, Graduate Teaching Assistants, and Graduate Research Assistants, and employees exempt from coverage under the Fair Labor Standards Act (Wage and Hour Law) are paid on the monthly payroll.
Employees compensated on the monthly payroll are paid on the last workday or banking day of each month. If the last workday is an Institute or bank holiday, payment is made on the day before the holiday.
- Full Month Compensation (other than those on an Academic Contract)
The amount of monthly compensation is equivalent to one-twelfth of the fiscal year annual salary.
- Partial Month Pay Calculation
The number of days worked in a month is divided by the total number of workdays to determine a percentage of compensation for that month. Partial pay is calculated by multiplying the monthly rate by the percentage of compensation.
- Vacation Pay Upon Termination
Terminating vacation pay is calculated by multiplying the daily rate by the total days of accrued vacation leave. The daily rate is computed by dividing the annual salary by 2,080 hours x 8. The maximum accrued leave that can be paid upon termination is 45 days.
- Academic Pay Cycle under the Semester System
Under Georgia Tech's semester system, individuals paid on the academic pay cycle receive 10 monthly payments during the regular academic year. The academic year salary is paid out over the 10 months of the academic contract year: 1/18 of academic year salary in August, 1/9 of academic year salary from September through April, and 1/18 of the academic year salary in May. In other words, the employee receives 1/2 of a months pay in May and August, and a full months pay the other 8 months. The summer session is handled separately during the four months from May through August, with the May and August summer salary payments being added to the employee's regular academic year monthly salary, if any. AMN, AMG, RWA will follow proration rule, effective 08/01/02.
While the above describes the general rule of pay for the academic pay cycle, other job events do have a bearing on a particular individual's pay: pay increases for the new Fiscal Year, terminations, retirements, and leave all affect pay. The following describes in detail the pay rules for August and May under Georgia Tech's semester pay system.
August Payment Rules
August Pay for 9-Month (Academic Cycle) Instructional and/or Research Faculty, Post Docs, and Graduate Students will be paid in compliance with the 10-payment plan described above. The August Pay will reflect the Last Payment for the Summer Session and First Payment for the Fall Semester. Payment rules that will be applied are:
9 MONTH FACULTY:
- Instructional and/or Research Faculty with hired in August will be paid 1/2 of their monthly rate.
- Instructional and/or Research Faculty that are terminating, retiring, or on leave without pay effective the 1st day of the fall semester will be paid only the Summer Pay entered into the Summer Pay Panel or via pay.ask. If no Summer Pay has been entered or submitted via pay.ask, these employees will not be paid.
GRADUATE STUDENTS PAID ON ACADEMIC PAY SCHEDULE:
- Graduate Students pay is prorated according to the number of days worked.
The formula to calculate partial pay for August is:
____ # Days worked divided by Total # work Days in August = ____
% days worked ____ % Days worked times ____ Monthly Rate of Pay = _____August Partial Pay
EX: Jamie Dollar's appointment date is effective 8/21/2006 and the monthly rate of pay is $1500.00. As a result, he will be paid 9 of 23 workdays in August.
9 divided by 23 = .313182 times $1500.00 = $586.96
Please forward all questions to firstname.lastname@example.org
Bi-weekly Staff and Student Payroll
Employees, including students, covered under the Fair Labor Standards Act (FLSA) and hourly appointments for employees exempt from the FLSA are paid bi-weekly.
Hourly appointments of non-exempt staff assigned to a line budget position or a group budget position and hourly exempt staff are paid bi-weekly. Hourly appointments of Graduate Research Assistants, and Student Assistants also are paid bi-weekly. The annual salary is determined by multiplying the hourly rate x 2,080 hours. The gross amount of each check is determined by multiplying the hourly rate of pay by the number of hours reported on the bi-weekly time document.
Pay dates are normally 7 work days after the pay period ends. If the pay date falls on a holiday, including bank holidays, payment will be made on the preceding workday.
Unclaimed Salary/Wage Checks and AdvicesUnclaimed Salary/Wage Checks and Advices
This documents the procedure followed by Payroll when unclaimed employee salary/wage checks.
Employee paychecks are mailed to the employee's home. Effective 01/01/05 Pay Advises are available to the employee online at TechWorks.gatech.edu. Procedure
The US Post Office will return unclaimed salary/wage checks to the Payroll Department:
The Payroll Department will take the appropriate actions required to locate the employee or escheat the returned check. If the returned check is voided, the expenditure records of the department will be adjusted accordingly.