Summer Payroll
Review
April 2014
Today’s Discussion
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Summer Session Calendar Review – Linda Tripp
Summer Session Process Review – Linda Tripp
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Key Dates
Summer Calculator and PA Form Examples – Cindy Konyk
FY Grads on Leave for Summer
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Cost Distribution – Patty Whaley/Anne Hager
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References/Links
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Payroll Services
Purdue University
2014 Summer Employment Calendar
West Lafayette
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Payroll Services
Payroll Calendar Notes
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Academic year staff who work during the summer will
receive summer pay on the last working day of the
month. Summer pay will be included in regular pay for
May and August, if applicable.
 May and August must have 22 days. To pay 1/18th of
the annual salary in May and August, the OnePurdue/
SAP system pays 11 days out of 22 days (exactly 1/2 of
monthly pay) for academic year staff. The period end
date in May and August, the period start date in June
and July, and the number of days in June and July may
be adjusted to accommodate 22 days in May and
August.
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Payroll Services
Key Date Reminders –
Spring/Summer 2014
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
Remember, the AY contract calendar and AY pay
calendar are not always the same; therefore effective
start/end dates may be different than actual start/end
dates.
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The AY Calendar for the Spring Semester 2014
ends 5/18/14 (WL).
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For Spring AY separations, the effective date
should be 5/19/14. ZZAY absences will be
populated for 5/16/14 so that AY employees will
receive pay for 11/22 days.
Payroll Services
Key Dates – Spring/Summer 2014
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Payroll Services
Key Dates – Summer 2014
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Payroll Services
Key Dates – Summer 2013
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Payroll Services
Key Dates – Summer/Fall 2014
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Payroll Services
Summer Session Graduate Appointments –
Reminders for 2014
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AY position in Spring to FY position in Summer
(effective 5/19/14; 1st possible employment date after the academic
year ends – Spring Graduation).
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A new PERNR is created – position with employee subgroup 12
month FY exempt. DO NOT TRANSFER.
Complete a PA form to Add Additional Appointment (12 month FY
exempt).
Cost distribution will be entered separately for each position with
the applicable effective dates, therefore charging will be accurate.
PAR’s will be accurate for each appointment.
Grad reappointment process can be used for AY position for fall.
NOTE: If grad student employee does not return in the Fall, 2 PA
forms are required (one to end additional and one to separate).
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Payroll Services
Summer Session Graduate Appointments –
Reminders for 2014

FY position in Spring to AY position in Summer
(effective 5/19/14; 1st possible employment date after the
academic year ends – Spring Graduation).
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A new PERNR is created – position with employee subgroup 9
month AY exempt. DO NOT TRANSFER.
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Complete a PA form to “Add Additional Appointment” (9 month
AY exempt).
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Complete a Summer Pay Calculator.
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Complete a PA form to “End Additional Appointment” (12 month
FY exempt) – to stop pay.
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When submitting more than one payroll form, complete “page
___ of ___ pages” on each form. Please STAPLE documents
together!! Do not use paperclips.
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Payroll Services
Grid for Graduate Student 2014 Summer Appointments
Situation
9 mo. AY Graduate Student
New Hire
Example #1
9 mo AY Graduate Student
works in the same org unit,
in the same position for
summer.
PA Form Beginning of
Summer
Summer Pay
Calculator
End Add’l or Separation
PA Form at End of
Summer
X
Appointment and
base pay must be
established before
summer pay can be
processed
X
5/19/14 is first
available day of
summer session
If appointment ends
–Yes; otherwise, will
come forward on
reappointment list
AY
n/a
X
5/19/14 is first
available day of
summer session
If appointment ends
– Yes, otherwise, will
come forward on
reappointment list
Pay Area
will not
change for
summer
n/a
X
5/19/14 is first
available day of
summer session
Example #2
9 mo. AY Graduate Student
works in a different org unit
for summer.
Example #3
9 mo. AY Graduate Student
changes to 12 mo. FY
Graduate Student during
summer.
Example #4
12 mo. FY Graduate Student
changes to 9 mo. AY
Graduate Student during the
summer.
Example #5
9 mo. AY Graduate Teaching
Assistant (TA) changes to 9
mo. AY Graduate Research
Assistant (RA) during the
summer or vice versa
Example #6
Add Additional
Appointment –
12 mo. FY
5/19/14
if applicable
Add Additional
Appointment –
9 mo. AY
End Additional
Appointment – 12
mo. FY to stop pay
n/a
X
5/19/14 is first
available day of
summer session
n/a
Pay Area
Effective date of AY New Hire is
5/19/14.
Business Office staff from
Pay Area
both org units will determine
will not
the cost distribution entry.
change for
summer
If either appt. ends –
Pay Area
Yes; otherwise, both
will not
appts will come
change for
forward on
summer
reappointment list
If appointment ends
– Yes, otherwise, will
come forward on
reappointment list
Result/Comments
AY grad appt. will pay through
5/18/14 – AY commitment.
Unpaid absences will be
populated beginning 5/16/148/14/14.
PA form effective 5/19/14
needed to set-up AY appointment
to pay summer salary.
Pay Area
will not
change for A 2nd PA form is needed to stop
summer pay on 12 mo. FY appointment.
Effective date of AY Add
Additional Appt. is 5/19/14.
Add Additional
Appointment –
9 mo. AY
X
5/19/14 is first
available day of
summer session
If appointment ends
– Yes, otherwise, will
come forward on
reappointment list
AY
NOTE: If you know a graduate student will not be returning in the Fall, prepare a PA form to separate now. Only
active appointments will come forward on the grad reappointment list.
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Payroll Services
2014 Summer Pay Calculator
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Payroll Services
2014 Summer Pay Calculator

Reminder: Date of Origin = last day worked in pay
period (departments to choose date from drop down)
 Rate for calculating summer pay is 2.778% of annual
salary per week.
 To view summer payments in SAP
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To view summer payments, use PA20, info type 15
(Additional Payments), STy 1315, click All button and
overview (sun over the mountain).
Payroll Services
AY Summer Pay Guidelines for Unmerged Faculty
Upon the recommendation of the DFA’s, Payroll is
providing the following guidelines for processing
summer calculators for AY unmerged faculty:
 Business offices should collaborate to:
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Identify what days the unmerged faculty will be
working during each summer pay period
Determine and designate which business office will
prepare and submit the summer calculators to Payroll
Payroll Services
AY Summer Pay Guidelines for Unmerged Faculty
Cont. #2
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Calculators should be submitted using the
PERNR associated with the Main Personnel
Assignment
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Identify the Main Personnel Assignment in IT0712
Use the checked PERNR in the most recent period
Follow the appropriate signature delegation
process(calcs do not need signed by both orgs)
Payroll Services
AY Summer Pay Guidelines for Unmerged Faculty
Cont. #3
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Example:
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Professor A is 50% in Org Unit #1 (Pernr #1) and 50%
in Org Unit #2 (Pernr #2)
Pernr #1 is the Main Personnel Assignment
Both Orgs have worked out the following schedule
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May – 100% in Org #1
June – 100% in Org #2
July – 50% in Org #1 and 50% in Org #2
August – 100% in Org #2
Pernr #1 is used on ALL calculators submitted
The designated business office for this faculty member
will prepare all the summer calcs.
Payroll Services
2014 Summer Pay Calculator
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Examples
Payroll Services
FY Grads on Leave for Summer
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Prepare Form 33A (Request for Absence from Campus) covering the unpaid
leave period
http://www.purdue.edu/hr/xls/33ABSENCE.xls
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Prepare Leave Action Form (LAF) and provide account information for charging
of fringe benefits (University portion) to department specified account(s). Multisponsored and voluntary support funds can be used to pay for the fringes,
however, Federal, State and Industrial funds are not appropriate. Send Leave
Action Form directly to the HR Service Center, FREH (Cindy Stephens).
http://www.purdue.edu/hr/xls/LeaveActionForm.xls
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Refer to BPP: Charging Fringe Benefits for Unpaid Leave of Absence-Interim
https://spa.itap.purdue.edu/Business/businessatpurdue/Process%20Library/Charging_of_Fringe_Be
nefits_for_Unpaid_Leave_of_Absence.docx
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Grads will still be in “employment status” but because they aren’t being paid, their
insurance fees will accrue. When the grad comes back after the summer is over,
the premiums will be deducted from their first paycheck for those fees they
accrued over the summer. Refer to the Grad Employment manual for further
details. http://www.gradschool.purdue.edu/downloads/Graduate_Student_Employment_Manual.pdf
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Payroll Services
Cost Distribution for Summer 2014 Payroll(s)
For AY staff Pay Period #5 cost distribution must be based
on dates below:
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May AY cost distribution is 5/01/14 – 5/15/14 (11 work days)
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The range of dates for cost distribution for 2014
Summer Session Pay is:
5/16/14 – 8/14/14
May: 5/16/14 – 5/31/14
July: 7/01/14– 7/30/14
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June: 6/1/14 – 6/30/14
August: 7/31/14 – 8/14/14
Cost distribution for the 2014-15 academic year (Pay
Period #8) will begin on 8/15/14
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Payroll Services
Cost Distribution Reminders
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Summer Session Pay is paid as lump sum
payments monthly.
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The cost distribution that is applied to the payment
is determined by the date of origin of that payment.
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You should set the cost distribution to the same
value for the entire month.
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Payroll Services
Summer Pay Distribution for AY Employees
Summer pay for AY employees is a lump sum payment,
and therefore percentages must be figured for the entire
month.
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Example:
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PI worked 100% July 1st – July 15th on Grant A
PI worked 100% July 16th – July 30th on Grant B
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Because AY employees are paid with lump sum
payment each month, the distribution in IT27 at the pay
date will be the distribution for the entire payment.
Therefore, distribution should be calculated based on
effort for the entire month.
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In this case, the distribution in IT27 should be as follows:
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For the period of July 1st – July 30th, PI worked 50% on Grant
A and 50% on Grant B.
Payroll Services
Cost Distribution Notes
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Use the copy button rather than the change button
(pencil).
Verify that the distribution equals 100%.
Do not enter more than 12 lines of distribution.
Do not enter a cost center with a real internal order
Payroll Services
Group Term Life Imputed Income
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The value of Group Term Life Insurance above $50,000
that is provided to employees from Purdue is subject to
Social Security and Medicare taxes.
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FICA Taxes (Social Security and Medicare) are withheld
from an employee’s paycheck based on the cost of the
amount of coverage paid by the University with a benefit
above $50,000.
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These taxes are withheld from an employee’s payroll 12
times per year for Monthly staff and 26 time per year for
Biweekly staff. If no earnings during a pay period – these
taxes are carried forward to the following payroll period.
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Payroll Services
Current Posting Issues:
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FICA Taxes have an employer match component. No
carry-forward – charges will hit whatever accounts are
on IT0027 (cost distribution) during that time period,
even if no earnings.
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If no summer payroll added on IT0015 – employee
record still runs through payroll. FICA employer
charges for Group Term Life Imputed Income still hitting
accounts with no earnings.
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SPS accounts on IT0027 records when no effort
expended on projects creates a posting issue of
unallowable charges.
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Payroll Services
Business Process Refresher for Summer 2014
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Departments review IT0027 records for those AY staff that
are not working during summer months – June and July.
T-code: ZHR_NOAYSUMMER report was created to help
identify staff. Changes only required for staff eligible for life
insurance (i.e. grads excluded)
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If Sponsored Program Accounts are on IT0027 record – must
change to home Cost Center and General Fund (21010000)
during summer period so imputed income FICA employer
charges will hit central pool accounts.
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If Gift or Auxiliary type fund that normally pays fringe benefit
charges – must leave IT0027 record as is and charges will
post to these accounts during non work months (normally
June and July).
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Payroll Services
Example:
1.
Faculty working May and July 2014 on SPS account but not working
June or August 2014:
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IT0027 should reflect SPS account for May and July pay period
dates and home cost center for June pay period dates.

Fannie Faculty – Pernr 10001417 – home cost center
Mathematics – North Central 3004018000
07/31/2014
07/01/2014
06/01/2014
05/16/2014
11/16/2009
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12/31/9999
07/30/2014
06/30/2014
05/31/2014
05/15/2013
Payroll Services
Example
May 2014 distribution
05/16/2014
To
05/31/2014
June 2014 distribution
06/01/2014
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To
06/30/2014
Payroll Services
Example
July 2014 distribution
07/01/2014
To
07/30/2014
August 2012 and beyond distribution
07/31/2014
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To
12/31/9999
Payroll Services
Example
Posting
05/01/14 - 06/30/14
05/30/2014
05/30/2014
05/30/2014
05/30/2014
05/30/2014
05/30/2014
05/30/2014
05/30/2014
05/30/2014
05/30/2014
06/30/2014
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Payroll Services
T-code to identify life insurance eligible
staff with no June/July summer earnings
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ZHR_NOAYSUMMER – pull report by org unit
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QRC available on the Costing website
https://www.purdue.edu/costing/BPM/pdf/QRC
__ZHR_NOAYSUMMER_report.pdf
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Payroll Services
Summer Tips/Reminders
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Watch for holidays in May and July – EE must be in pay status the
day before and the day after the holiday to receive pay for the
holiday.
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Separate calculators for each fiscal year for budgeted staff
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Current salary–always use Full-Time Academic Year Salary Value
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Faculty, A/P, Continuing Lecturers, Post Docs, etc.
If PA20 shows 50.00 CUL and $20,000 annual then full-time annual is
$40,000. (i.e. Full-time annual rate = annual rate divided by .CUL
($20,000 / .50 = $40,000)
Department Contact (name & phone number) – person to call if
questions with forms submitted to Payroll.
When submitting more than one payroll form, complete “page ___
of ___ pages” on each form.
STAPLE all documents together!! Do not use paperclips.
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Payroll Services
References/Links:
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Provost Office Summer Session Guidelines:
http://www.purdue.edu/provost/documents/Summer%20Session%20Guidelin
es%202012.docx
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Executive Memorandum C-26 (Employment Period for Academic-Year
Staff: http://www.purdue.edu/policies/human-resources/c-26.html
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Payroll Services Website: http://www.purdue.edu/business/payroll/
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Payroll Website: http://www.purdue.edu/business/payroll/PASC/index.html
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Executive Memorandum C-18 (Compensation Policies for University
Staff Members Participating in Continuing Education Activities):
http://www.purdue.edu/business/Executive_Memoranda/C/c-18.html

Executive Memorandum C-40 (University Policy on Compensation for
Summer Intensive Instructional Activities and Non-Continuing
Education Overload Activities:
http://www.purdue.edu/policies/human-resources/c-40.html
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Payroll Services
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Payroll Services