OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
January 12, 2000
IN REPLY REFER TO:
DBFPB 01-01
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
DELETION OF MISCELLANOUS DEDUCTION CODES
In an effort to clean up our Miscellaneous Deduction Code
directory, we have reviewed all codes currently assigned. Our
review indicates that the statewide participation in the
following codes has been less than ten employees since December
1999.
Agencies using these codes should inform vendor representatives
and employees that these payroll deduction codes will be
discontinued on July 11, 2001 unless use becomes at least 50
employees or ten percent of employees in an agency, as required
in the Payroll Preparation Manual. See Volume V, Section 3, Page
2, for policy and procedures governing this process.
DED DEDUCTION DESCRIPTION
CODE
0231
0249
0252
0258
0344
0353
0655
SHENANDOAH LIFE INS COMPANY
ORAL HEALTH SERVICES
GUARDIAN LIFE INS CO-DENTAL PLAN
ALTA LIFE INS CO 30/20 PLAN
GABOR HOSPITAL INCOME
UNF ATHLETIC FUNDS
FLA CORRECTIONAL INSTIT DAY CARE
If you have questions regarding this matter, please contact Steve
Isted, Bureau of State Payrolls,. at (850)410-9450, SUNCOM 2109450 or e-mail sisted@maild.dbf.state.fl.us .
DF/SW:pb
cc:
Mr. Steve Isted
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
January 24, 2001
IN REPLY REFER TO:
DBFBP 01-02
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
PC PAYMENT SYSTEM AND 2001 PAYROLL MANUAL UPDATES
PC PAYMENT SYSTEM
This section of the DBFBP 01-02 memorandum is a reminder that Version 4.0(a)
of the Personal Computer Payment System (PC Payment System) has been
released and is available at the Comptroller's web site. This new version
offers two additional non-recurring payment types: Sick Leave and Overtime.
With the addition of these two payment types, the PC Payment System now
enables agencies to submit twenty different nonrecurring payment types and
Criminal Justice Incentive Pay change orders electronically to the Bureau.
As with previous versions of the PC Payment System, this version contains
edits designed to eliminate errors and dropped payment requisitions. The
Sick Leave functionality in this new version automatically determines rate
of pay and sums pre/post 1973 balances. Similarly, the overtime
functionality calculates the appropriate rate of pay.
This version of the PC Payment System is written in Microsoft Access 97. A
runtime version of the system is available for those agencies without the
Microsoft Access software or for those using versions prior to 1997. For
agencies using Microsoft Access 2000, a compatible version of the system is
available upon request. The instructions for installing and using the
system may be downloaded from the Comptroller's web page at
http://www.dbf.state.fl.us/bosp/handbook/v1s1.html.
Effective February 15, 2001, the Bureau of State Payrolls will no longer
accept paper requisitions for Sick Leave or Overtime. Agency personnel are
required to continue submitting all payment types automated by the PC
Payment System on diskette or via electronic mail. As a reminder, the
Bureau has specifically established the following e-mail address for the
receipt of PC Payment System files: BOSPPAY_Processing@mail.dbf.state.fl.us.
The Bureau will be glad to schedule training on the use of the PC Payment
System.
DBFBP 00-09
May 25, 2000
Page Two
PAYROLL MANUAL
January 2001 Payroll Manual updates may be downloaded from the same web site
as the PC Payment System. The Bureau will be distributing one final hard
copy of the complete Payroll Manual to each State Department and University
on May 31, 2001. All future updates will be placed on the web.
If your agency would like to schedule training or if you have any further
questions on the PC Payment System or the Payroll Manual, please contact
Cindy Langley at 850/410-9423, SUNCOM 210-9423 or e-mail at
clangley@mail.dbf.state.fl.us.
DF/cs:av
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
February 13, 2001
IN REPLY REFER TO:
DBFBP 01-03
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Stop Printing of RDS Payroll Reports
Effective March 30, 2001, the attached RDS reports will no longer be
printed by the Comptroller's Office but will be available for printing
through RDS. Please note that for some agencies these are voluminous
reports. Therefore, you may want to route these reports to print on
your agency's mainframe printer instead of your local printer. These
reports are now in production and available in RDS. Agencies are
encouraged to complete the set-up in RDS as soon as possible.
Form ID, Report Name and Report Title are included on the attachment.
** Denotes the Agency RDS Form ID Prefix. Please visit our web site
at http://www.dbf.state.fl.us/dishelpdesk/payagencyid.html for your
respective agency RDS form ID prefix.
Questions regarding RDS can be directed to the DIS HelpDesk at
850/410-9340 or SUNCOM 210-9340. Training issues should be directed
to the FLAIR Training office at 850/410-9090 or SUNCOM 210-9090.
Attachment
DF/SI:pb
cc: Reggie Watson
Steve Isted
Attachment to DBFBP 01-03
February 13, 2001
FORM ID REPORT NAME
(PROGRAM)
(AGENCY)
REPORT TITLE
P**U
PSARPTER
Q**Q
Q**S
R**K
PW4RNP05
PW4RYX04
PSARFAE
R**L
PSARFAE
R**M
PSARTERR
R**N
PSARPCTO
R**X
PSARFAE
R**4
PR1210
Q**3
Q**4
Q**8
PR3260
PR3236
PR3262
SUPPLEMENTAL INSURANCE AND REIMBURSEMENT ACCOUNT ERROR
REPORT FOR WARRANT DATE MM/DD/CCYY XXXXXXXX
PERIOD:MM/DD/YY - MM/DD/YY
W-4 MASTER MAINTENANCE LIST SECTION 1 - W4 RECORDS
EXPIRED EXEMPT W4'S RESET ON FEBRUARY 15, CCYY
(BOR, UNIVERSITIES) ERRORS GROUPED BY SSN AGENCY FILE
PRELIMINARY PAYROLL REQUISITION AUDIT ERROR REPORT FOR
WARRANT DATE XXXXXX PERIOD: MM/DD/CCYY - MM/DD/CCYY
(BOR, UNIVERSITIES) ERRORS GROUPED BY SSN AGENCY FILE
PRELIMINARY PAYROLL REQUISITION FATAL ERROR REPORT FOR
WARRANT DATE XXXXX PERIOD: MM/DD/CCYY - MM/DD/CCYY
(BOR, UNIVERSITIES) PRELIMINARY TOTAL NUMBERS OF ERRORS FOR
WARRANT DATE MM/DD/CCYY XXXX PERIOD: MM/DD/CCYY MM/DD/CCYY
(BOR, UNIVERSITIES) XXXXXXX PAYROLL INPUT FILE TOTALS REPORT
FOR ####
TEST PAYROLL REPORTS. AUDIT/ FATAL ERRORS BY SSN, TYPE.
TOTAL REPORTS
MISCELLANEOUS DEDUCTION TABLE SUMMARY AND CODE
AVAILABILITY LISTING
PAYROLL TABULATION BY ACCOUNT CODE
MISCELLANEOUS DEDUCTION REGISTER BY ACCOUNT CODE
PAYROLL TABULATION BY VOUCHER NO
Q**A
U**6
PR3262
PW2RADET
PAYROLL TABULATION BY ORG CODE
LIST OF ORIGINAL W2 DISTRIBUTED BY AGENCY
Q**1
PR5020
CHANGE ORDER ERROR LIST
Q**6
PR2230
W-4 NOT FILED AND RETIREMENT CODE CONFLICTS
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
March 14, 2001
IN REPLY REFER TO:
DBFBP 01-04
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Default Account Posting Detail Report
Effective immediately, the PSAJPAER (Account Code Audit Errors) report
has been enhanced to reflect additional information. The report
includes the default account code, organization code, employee tax ID,
object code and corresponding amount. The total for the account is
also included in the report. This report will assist the agency
personnel in moving payroll charges to the correct account code.
This version of the report will replace the previous version, thereby
eliminating the need for the agency to set up a new form id in RDS.
If you have any questions regarding this memorandum, please contact
Cindy Langley at (850) 410-9423, Suncom 210-9423, or email
clangley@mail.dbf.state.fl.us.
DF/CL:pb
cc:
Cindy Langley
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
April 3, 2001
IN REPLY REFER TO:
DBFBP 01-05
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
PAYROLL POSTING OF NEGATIVE BALANCES
Comptroller's Memorandum #4 (1998-1999) provided guidance on
clearing negative balances and established the Payroll Default
Account Code for each agency. The Default Account Codes were
created as a contingency plan to ensure that no employee goes
unpaid due to his/her record containing an incorrect account
code. It was also intended that all Agencies comply with the
deadlines and clear their negative balances prior to the warrant
date.
This memorandum is a reminder that CNPRNEGP,"Payroll Posting
Negative Balance"(Form ID **8A) and PSAJPAER, Default Account
Posting Detail"(Form ID R**2) reports are available on RDS and,
as such, will no longer be faxed. These reports are available two
days after the payroll processes. Agencies are responsible for
viewing these reports and clearing their negative balances, which
includes posting Journal Transfers prior to the warrant date. It
is imperative that all negative balances be cleared by the
warrant date.
As always, thank you for your cooperation and please do not
hesitate to contact us if you have a problem in this matter. You
may contact Betty Barnes at (850) 410-9419, Suncom 210-9419 or
Asheema Vemuri at (850) 410-9429, Suncom 210-2429.
DF/AV/gd
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
April 9, 2001
IN REPLY REFER TO:
DBFBP 01-06
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Discretionary Lump Sum Bonus Payments
Since August 2000 State Agencies have the authority to submit
non-recurring discretionary lump sum bonus payments for the
purposes of rewarding, recruiting, and retaining employees. This
authority is stated in Section 51 of the General Appropriation
Act (GAA), FY 2000-2001. Rule 60L-18 of the Florida
Administrative Code (F.A.C.) has been revised by the Office of
Human Resource Management (HRM) to provide Agencies with guidance
in making these payments. Agencies are requested to submit these
payments using key code 77, titled "Career Commitment Lump Sum
Bonus" for the ease of monitoring and auditing payments. We have
noted that several Agencies are using key code 34 and other key
codes to submit these payments. These are not the correct
keycodes.
As these payments are reported to the Office of the Governor on a
quarterly basis, the purpose of this memorandum is to remind
agencies that the correct key code to use is 77. This will ensure
that all payments are accounted for accurately. Our Bureau
personnel will be glad to assist you in case of questions or
problems. These payments can be made on any of the following
payrolls: Biweekly, Supplemental, Monthly, or Awards as the
payment is nonrecurring. If a warrant is desired, instead of an
EFT, the agency must submit these payments on the Awards Payroll.
Effective for the April 10, 2001 Supplemental Payroll Processing
date, Key code 77 will process using the income withholding tax
rate of 28%. Agencies will then be able to submit these payments
as a "gross up" amount. In addition, please remember to use the
PC Payment System to submit these payments.
For Executive Branch Agencies and Agencies governed by HRM rules,
a memorandum was distributed by Department of Management
Services, dated March 5, 2001 which states in part, "in
accordance with our last Agency Head meeting, we ask that you do
not grant any bonuses until further notice". This memorandum is
located on the HRM website at
www.state.fl.us/dms/hrm/pay/bonuses_cah.html.
As always, thank you for your cooperation and please do not
hesitate to contact us if you have any questions. You may contact
Jimmy Cox at (850) 410-9449, Suncom 210-2449 or Asheema Vemuri at
(850) 410-9429, Suncom 210-2429.
DF/AV/gd
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
April 12, 2001
IN REPLY REFER TO:
DBFBP 01-07
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Change of Name for Credit Union
Effective immediately, the payee name for deduction code 0541
will change from Colony Credit Union to Florida Credit Union.
“FLA CREDIT UN” will replace the former short description. The
manner of remitting and the addresses for these deductions remain
the same. This is a consolidated deduction.
If you have any questions concerning these changes, please
contact Steve Isted at (850) 410-9450 or SUNCOM 210-9450 or email
Steve Isted at sisted@mail.dbf.state.fl.us.
DF/gd
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
April 18, 2001
IN REPLY REFER TO:
DBFBP 01-08
TO:
University Controllers
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
QUALIFIED TRANSPORTATION FRINGE BENEFITS
The Board of Regents delegated to the universities the authority to
establish Internal Revenue Code Section 132(f) pretax transportation
programs through payroll reduction from the State Comptroller. State
universities may request from the Bureau of State Payrolls the
assignment of pretax deduction codes for qualified transportation
fringe benefits pursuant to the policy and procedures outlined in the
attached Payroll Preparation Manual, Volume V, Section 5.
Universities may submit requests for deduction codes at this time.
As provided in the Payroll Preparation Manual, requests for deduction
codes should be directed to the Chief, Bureau of State Payrolls and
include a copy of the university's benefit plan document, a copy of
the employee election form, and the 29 digits FLAIR revenue account
code. Unique deduction codes will be assigned to each university
upon approval by the Bureau of State Payrolls.
Computer systems enhancements required for these new pretax deduction
codes are currently being developed and are projected to be available
for use by July 1, 2001. Universities will be notified of the
implementation date.
If you have any questions concerning these procedures please contact
Ernest Thompson at SUNCOM 210-9432, (850)410-9432, or e-mail address
ethompson@mail.dbf.state.fl.us. Questions concerning the assignment
of deduction codes for qualified transportation fringe benefits or
the status of requests should contact Steve Isted at SUNCOM 210-9450,
(850)410-9450, or e-mail address sisted@mail.dbf.state.fl.us.
DF/gd
Attachments: Volume V, Section 5
Payroll Preparation Manual
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
April 13, 2001
IN REPLY REFER TO:
DBFBP 01-09
TO:
Agency Payroll Offices
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
TAXABLE TUITION WAIVERS – SPRING TERM 2001
Internal Revenue Code (IRC) Section 127 provides for the
exclusion from an employee's taxable wages of up to $5,250 per
year of employer-provided education assistance for undergraduate
studies that begin before December 31, 2001. This exclusion does
not apply to graduate level courses. IRC Sections 132 and 162
provides that employers may exclude from an employee's taxable
wages certain working condition fringe benefits, including
employer payments for job-related education assistance.
JOB-RELATED EDUCATION ASSISTANCE
Job-related educational assistance, including amounts in excess
of $5,250 and qualifying graduate level courses, may be treated
as a nontaxable working condition fringe benefit. Job related
education is that which:
•
•
Maintains or improves skills that an employee is required
to have for employment,
Is expressly required by the employer, or is legally
required in order to retain an established employment
relationship, status, or rate of compensation.
The following types of education do not qualify as job-related:
•
Minimum educational requirements to qualify for
employment, or
•
Education that will qualify an employee for a new trade
or business.
Additional information concerning the taxability of tuition
waivers may be found in the Fringe Benefits section of Payroll
Preparation Manual, Volume V, Section 6.
GRADUATE LEVEL TUITION WAIVERS
The attached schedule lists agency employees enrolled in Spring
Term 2001 graduate level courses under the state tuition waiver
program and the tuition values reported to the Bureau of State
Payrolls (BOSP) by the state universities. Please review the
courses listed for your employees and determine those courses
that are job related and excludable from taxation as provided by
Internal Revenue Code and Internal Revenue Service Regulations.
Tuition values not exempt from taxation must be reported to the
BOSP as outlined below using the On-Line Cancellation and
Adjustment System.
Taxable tuition values reported to the BOSP are subject to income
and FICA (social security and Medicare) taxes. Due to payroll
systems limitations the Comptroller’s Office cannot include
taxable non-cash values with the employees’ regular salary
payment and therefore cannot withhold income and FICA taxes
programmatically. These taxable values will be included with the
employee’s earnings through the employee record adjustment
process. This process collects the FICA taxes on the next
regular payroll after the employee record update is entered, or
from the agency FLAIR account, but does not collect income taxes.
Agencies should notify employees having taxable tuition values of
this additional tax liability so that they may adjust their Form
W-4, Employee’s Withholding Allowance Certificate, as needed.
Taxable tuition values must be reported in the current calendar
year and cannot be carried over into the next calendar year.
Employing agencies and universities are encouraged to report
these values as soon as possible. Agencies collecting FICA taxes
through the payroll process in December should exercise care to
ensure that the values are entered and approved prior to
processing the last payroll of the year.
REPORTING TAXABLE TUITION ON-LINE
Employing agencies and universities must report taxable tuition
values to the BOSP using the on-line employee record adjustment
system for non-cash adjustments. This system is accessed through
the Payroll Main Menu (PYRL), Cancellations and Adjustments (CA),
Non-cash Adjustments (NC). Utilizing the system requires two
separate agency actions; after the record is added it must then
be approved.
For additional information about the use of these screens, refer
to the BOSP Payroll Preparation Manual, Volume V, Section 16,
ONLINE NON-CASH ADJUSTMENTS (Revised November 1999). Questions
concerning the use of these screens should be directed to Janet
Joiner, Employee Records Section, telephone SUNCOM 210-9435, or,
(850) 410-9435. E-mail:<Janet_E_Joiner@mail.dbf.state.fl.us>.
Only taxable tuition values are to be reported to the BOSP.
Tuition values for courses determined to be job related and
therefore not taxable, and the supporting documentation, should
be retained by the agencies and available upon request.
Agency Reporting for Current Employees
The following data requirements apply to the collection of social
security and Medicare taxes through the payroll process for
currently employed employees.
Tax ID Number
: ___________
Earning Code
: ___________
Earning Amount : ___________
Benefit End Date: ___________
Retirement Code : ___________
Gross Up (Y/N) : ___________
Empee Pay Cycle : ___________
Organization Code:___________
Agency OLO
: ___________
Last Name
First Name
Middle Initial
Social Security Number
Use Code 9103 for Taxable Tuition
Use the Taxable Tuition Value
For Spring Term use 03312001
Use regular retirement code
Use N (not subject to gross up)
B = Biweekly, or, M = Monthly
First 4 digits, then zero fill
Agency 4 digit code.
Example: UF = 4910; DOT = 5500
: ___________ System generated
: ___________ System generated
: ___________ System generated
Agency Reporting for Employees No Longer on the Payroll
Prior to entering taxable tuition waiver records into the On-line
Cancellation and Adjustment System agencies should verify that
the employee is still employed by the agency. Agencies having
taxable tuition waivers for employees no longer on the payroll
must report those taxable values and pay the employer and
employee FICA taxes. Employee taxes paid by the employer are
considered additional income to the employee unless collected
from the employee during the calendar year.
The following data requirements apply to the collection of social
security and Medicare taxes from the agency FLAIR account for
former employees.
Tax ID Number
: ___________
Earning Code
: ___________
Earning Amount : ___________
Benefit End Date: ___________
Retirement Code : ___________
Gross Up (Y/N) : ___________
Empee Pay Cycle : ___________
Organization Code:___________
Agency OLO
: ___________
FLAIR Acct Code : ___________
Last Name
First Name
Middle Initial
: ___________
: ___________
: ___________
Social Security Number
Use Code 9103 for Taxable Tuition
Use the Taxable Tuition Value
For Spring Term use 03312001
Use regular retirement code
Use N (not subject to gross up)
Leave Blank
First 4 digits, then zero fill
Agency 4 digit code
Example: UF = 4910; DOT = 5500
29 Digit FLAIR Account Code from
which FICA should be collected.
System generated
System generated
System generated
Should you need additional information, refer to Payroll
Preparation Manual, Volume V, Section 16 for the on-line
procedures for reporting record adjustments having employer paid
taxes.
If you have any questions concerning these procedures please
contact Ernest Thompson at SUNCOM 210-9432; (850)410-9432 or
e-mail address <Ernest_L_Thompson@mail.dbf.state.fl.us>.
Questions concerning data input and the use of the PYRL screens
should be directed to Janet Joiner at SUNCOM 210-9435; 850-4109435 or e-mail address: <Janet_E_Joiner@mail.dbf.state.fl.us>.
DF/gd
Attachment (agency listing)
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
May 7, 2001
IN REPLY REFER TO:
DBFBP 01-10
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Discretionary Lump Sum Bonus Payments
As addressed in DBFBP 01-06, since August 2000 State Agencies
have the authority to submit non-recurring discretionary lump sum
bonus payments for the purposes of rewarding, recruiting, and
retaining employees. This authority is stated in Section 51 of
the General Appropriation Act (GAA), FY 2000-2001. Rule 60L-18
of the Florida Administrative Code (F.A.C.) has been revised by
the Office of Human Resource Management (HRM) to provide Agencies
with guidance when making these payments.
Effective May 1, 2001 the following employee status codes must be
utilized when making these payments:
RE
RS
RP
RT
RC
=
=
=
=
=
Recognition/Education & Training
Recognition/Special Project
Recognition/Exemplary Performance
Retention
Recruitment
Modifications have also been made to the COPES system to stablish
this payment type with the above mentioned status codes.
As always, thank you for your cooperation and please do not
hesitate to contact us if you have any questions. You may contact
Jimmy Cox at (850) 410-9447, Suncom 210-2447 or Asheema Vemuri at
(850) 410-9429, Suncom 210-2429.
DF/JC
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
May 23, 2001
IN REPLY REFER TO:
DBFBP 01-11
TO:
AGENCIES ADDRESSED
FROM:
DIANA FLAGG, CHIEF
BUREAU OF STATE PAYROLLS
SUBJECT:
TAXABILITY OF EMPLOYER PURCHASED
RETIREMENT CREDITS FOR EMPLOYEES
The Bureau of State Payrolls (BOSP) has become aware that there are differing
opinions as to the taxability of payments to the Division of Retirement by
employing agencies, on behalf of agency employees, for the purchase of
retirement service credits. The following information is provided to assist
agencies with determining the taxability of such payments and provide
procedures for reporting taxable values to the BOSP.
The Florida Retirement System (FRS) is a defined benefit plan qualified under
26 U.S.C. Section 401(a). Since 1975, the FRS has been a non-contributory
plan. The FRS provides that eligible members may purchase extra retirement
credits for in-state and out-of-state public employment and other types of
eligible employment (Sections 121.1115 and 121.1122 F.S.).
Employee Purchased Retirement Service Credit
The purchase of in-state or out-of-state retirement service credit by an
employee is not a taxable event and is not reportable to the Bureau of State
Payrolls or the Internal Revenue Service. Employee contributions that are
paid back as a portion of the retirement benefit are exempt from income tax.
The FRS reports the annual exempt amount on Form 1099-R.
Employer Purchased Retirement Service Credit
The employing agency may purchase an eligible employee’s in-state or out-ofstate retirement service credit subject to agency head approval and budget
authority. The payment to the FRS for the purchase of retirement service
credit by an employing agency is gross income to the employee in the year of
the purchase and is subject to federal withholding and FICA taxes. Employer
purchased retirement service credits, paid back as a portion of the retirement
benefit, are treated as employee contributions and are exempt from income
taxes. The FRS reports the annual exempt amount on Form 1099-R.
Reporting Employer Purchased Retirement Service Credit
Agencies providing this non-cash benefit must report the taxable value for tax
reporting and remitting to the Internal Revenue Service. The taxable value
includes the amount paid by the agency to the FRS for the service credit, plus
gross-up for employee withholding and FICA taxes paid by the agency. Earning
Code 9142 has been assigned for this non-cash fringe benefit.
The taxable value should be reported to the BOSP Employee Records Section,
providing the details of the transaction and the agency 29 digit FLAIR
disbursement account code. The BOSP will produce the employee record
adjustments and journal transfers for the taxes. This reporting procedure
should be followed until August, 2001 when the On-Line Non-Cash Adjustments
System will accept Earning Code 9142.
Beginning in August 2001, these taxable transactions should be reported
utilizing the On-Line Non-Cash Adjustments System. This system is accessed
through the Payroll Main Menu (PYRL); refer to Payroll Preparation Manual,
Volume V Section 8. This section of the payroll manual provides instructions
on how to add and approve selected non-cash adjustments. The agency’s FLAIR
account code is required for the gross-up and payment of employment taxes.
Questions concerning the taxation of employer purchased retirement credits
should be directed to Ernest Thompson at e-mail:
ethompson@mail.dbf.state.fl.us, or telephone SUNCOM 210-9432, or (850)4109432. Questions concerning the input of taxable values into the On-Line NonCash Adjustments System should be directed to Janet Joiner (BOSP Employee
Records Section) at e-mail: jjoiner@mail.dbf.state.fl.us, or telephone SUNCOM
210-9435, or (850)410-9435.
DF/ET:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
May 24, 2001
IN REPLY REFER TO:
DBFBP 01-12
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Availability of Employee W-4 Data on Information
Warehouse
To make employee payroll information more readily available to Agency
users, the Office of the Comptroller has begun moving employee payroll
related data into the DBF Information Warehouse. As of this time,
employee W-4 data may be accessed through the Information Warehouse.
Employee Salary Detail files are scheduled to be available as soon as
possible.
Agencies should exercise caution in determining which of their
employees should have access to this data. As specified in Title X,
Section 119.07, Florida Statutes, Social Security numbers are
confidential data and should be treated accordingly. Section 119.07,
F.S. also protects specified groups of employees from disclosure of
their addresses and other personal information. Agency personnel
accessing information through the Information Warehouse are reminded
that the information for those employees should be protected. Employee
W-4 records will have an indicator with ‘Y’ to denote which employees
are protected.
To gain access to the payroll component of the Information Warehouse,
agency personnel should contact their Payroll Access Control
Custodians. Instructions for granting access are attached. Please
ensure that the Payroll Access Control Custodians are provided a copy
of this memorandum, along with the attached instructions.
If you have questions or need further assistance from the Bureau of
State Payrolls, please contact Paul Gruber at (850) 410-9295, SUNCOM
210-9295, or email pgruber@mail.dbf.state.fl.us.
DF/PG:kw
Attachment
Attachment
INSTRUCTIONS
Granting Access to Payroll Data
on the Information Warehouse:
After entering NASSAM:
1. Select option 10 – Security
Go to the SAMAS SECURITY ADMINISTRATION MENU screen.
2. Choose option 2 – Update.
3. Once option 2 has been selected, a screen with a COMMAND =è
è
prompt will be displayed. At this screen the Access Control
Custodian will supply the following in the respective places:
USER ID: Enter the user-id of the person you wish to have access
capability.
To give the person the capability to view payroll tables in the
warehouse, at the “Access Payroll Information (YES or NO)” field,
enter Yes.
If the individual is also to be a Payroll Administrator, then at
the “GIVE ACCESS TO PAYROLL INFO. (YES OR NO)” field, enter Yes.
The changes will be processed and become effective the next day.
Should you have any questions, please call the DBF SAMAS Help
Desk at (850) 410-9340 or Suncom 210-9340 or email to
is_helpdesk@mail.dbf.state.fl.us.
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
May 31, 2001
IN REPLY REFER TO:
DBFBP 01-13
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Change of Name for Jacksonville Area United Way
Effective June 1, 2001, the payee name for deduction code 0717
will change from United Way Jacksonville Area FSEC to United Way
of Northeast Florida. “UW NE FLORIDA” will replace the former
short description. The manner of remitting and the address for
these deductions remains the same. This is a consolidated
deduction.
If you have any questions concerning these changes, please
contact Steve Isted at (850) 410-9450, SUNCOM 210-9450, or email
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
June 14, 2001
IN REPLY REFER TO:
DBFBP 01-14
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
DEDUCTION CODE 0014 (Variable Annuity Life Insurance
Company)
Effective for payroll processing dates after June 13, 2001, deduction
code 0014 for the Variable Annuity Life Insurance Company will become
consolidated. The vendor will be provided consolidated and direct
payment information by the Department of Banking and Finance.
Agencies will receive neither the miscellaneous deduction warrants nor
miscellaneous deduction registers. Should an employee’s salary warrant
with this deduction be cancelled, or code 0014 deduction moneys need to
be otherwise recovered, universities/agencies will need to contact:
Rhonda Spence
Variable Annuity Life Insurance Company
2919 Allen Parkway, L8-10
Houston TX 77019
Telephone: 1-800-853-6399, ext.5236
Fax: 713-831-8237
Email: Rhonda_Spence@agfg.com
Whenever questions arise from either your employees or the payee about
your agency's use of this deduction code, please attempt to resolve
these questions at the agency level.
Should you have any questions, please contact Steve Isted at 850-4109450, SUNCOM 210-9450, or email sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
June 14, 2001
IN REPLY REFER TO:
DBFBP 01-15
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
LUMP SUM BONUS PAYMENTS
Once Governor Bush signs the Fiscal Year 2001-2002 General
Appropriations Act (GAA), lump sum bonus payments as provided for
in Section 51 of the Fiscal Year 2000-2001 GAA may be granted
until June 30, 2001. The bonus payments may be submitted on all
regularly scheduled payrolls, with the exception of the Class C
payroll and the CJIP payroll. The processing dates for the
remaining payrolls scheduled in June are:
June
June
June
June
19,
21,
25,
27,
2001
2001
2001
2001
Supplemental Processing
Monthly Processing
Biweekly Processing
Award Processing (warrant only)
All bonus submissions will need to be received by the Bureau of
State Payrolls no later than noon on the day before the
processing date. Agencies are reminded to submit these payments
via the PC Payment System (Version 4.1) using key code 77 or
through COPES(Supplemental, Monthly, and Biweekly Payrolls only).
If you should have any further questions, please don't hesitate
to contact Cindy Langley at 410-9423, SUNCOM 210-9423, or email
clangley@mail.dbf.state.fl.us.
DF/CL:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
June 22, 2001
IN REPLY REFER TO:
DBFBP 01-16
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Payroll Preparation Manual
This is to notify you that the Payroll Preparation Manual has
been improved to be more user-friendly. It is now available on
our website at http://www.dbf.state.fl.us/bosp/bsp.html. For
ease in quickly locating a particular payroll topic, the Table of
Contents and key words in the Manual have “clickable” text. In
addition, the payroll forms used by your agency are linked to the
applicable section in the Manual. Due to the many changes
resulting from the 2001 Legislative Session, a hard copy of the
Payroll Preparation Manual will not be distributed until the
appropriate revisions have been made. This will be the final
printing of the Manual. All future revisions will be placed on
the website and the agency personnel will be notified of the
revisions via email.
If you have any questions concerning the Payroll Preparation
Manual on the website, please contact Cindy Langley at (850) 4109423, SUNCOM 210-9423, or email clangley@mail.dbf.state.fl.us.
DF/CL:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
June 22, 2001
IN REPLY REFER TO
DBFBP 01-17
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Federal Income Tax Withholding Rates and
Retirement Contribution Rates – July 1, 2001
The 2001 Florida Legislature revised the Florida Retirement System (FRS) retirement
contribution rates, effective July 1, 2001. The Economic Growth and Tax Relief
Reconciliation Act of 2001 revised income tax withholding rates and tables for wages
paid after June 30, 2001.
The Payroll Preparation Manual has been updated to include the revised withholding and
retirement contribution rates; refer to Volume IV, Section 3. The payroll manual is
available on the Comptroller’s website at www.dbf.state.fl.us by going to Accounting &
Auditing, and then Bureau of State Payrolls. The Comptroller’s payroll system is
being modified to use the new withholding and retirement contribution rates, effective
with payrolls paid after June 30, 2001.
Internal Revenue Service (IRS) Publication 15-T, New Withholding Tables for 2001,
contains the revised withholding rates and tables as well as other employer
information. The publication may be obtained from the IRS at www.irs.gov or telephone
1-800-829-3676.
Publication 15-T includes a “Notice to Employees” on page 63 that employers are to
make available to employees so that they will be aware of how the new law affects
their withholdings. A copy of the notice is attached for your convenience. Employees
that do not want their withholding reduced may file a new Form W-4, Employee's
Withholding Allowance Certificate. Form W-4 is not being revised.
The following additional information contained in Publication 15-T should be noted by
employing agencies:
•
Supplemental Wages – Effective for wages paid after August 6, 2001, the
supplemental wage flat withholding rate is decreased to 27.5%. The Comptroller's
payroll system is being modified to use the revised rate effective with payrolls
paid after August 6, 2001.
•
Backup Withholding – Effective for payments after August 6, 2001, the backup
withholding rate is decreased to 30.5%.
•
The Advance Earned Income Credit Payment Tables are not being revised.
Should you have any questions concerning the revised withholding and retirement
contribution rates, please contact Ernest Thompson at 850-410-9432, SUNCOM 210-9432,
or email ethompso@mail.dbf.state.fl.us.
DF/ET:kw
Attachment: Notice to Employees
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
July 5, 2001
IN REPLY REFER TO:
DBFBP 01-18
TO:
Agency Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
On-Line FICA Tax Collection System
The Comptroller's payroll system has been enhanced to provide agencies
the ability to collect employer and employee FICA (Social Security and
Medicare) tax underpayments, correct employee earnings records, and
transfer collected taxes to the appropriate Comptroller clearing trust
accounts. Agencies may collect underpaid FICA taxes on the next
payroll (currently employed only), or have the underpayment paid from
a designated departmental account.
Effective immediately, this on-line system is available to agencies
through the Payroll Main Menu by selecting (CA) Cancellations and
Adjustments and then (TC) Tax Collections. Procedures for using the
system are located in Volume V, Section 10 of the Payroll Preparation
Manual.
Agency Payroll Access Control Custodians may begin setting up access
for users. Procedures for Payroll System Access is located in Volume
V, Section 1 of the Payroll Preparation Manual. The Taxation and
Reconciliation Section is available for assistance.
Agencies are responsible for identifying and correcting the
underpayment of FICA taxes. The Bureau of State Payrolls (BOSP) will
provide assistance as needed. Requests for the collection of
underpaid withholding taxes should be directed to the BOSP
Taxation/Reconciliation Section.
If you have any questions about these instructions, FICA taxation in
general, or would like to request training, please contact Janet
Joiner at SUNCOM 210-9435 or (850)410-9435, or e-mail
jjoiner@mail.dbf.state.fl.us; or contact Vickie Morgan-Gates at
(850)410-9458 or SUNCOM 210-9458 or e-mail
vmorgang@mail.dbf.state.fl.us.
DF/VM-G/gd
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
July 18, 2001
IN REPLY REFER TO:
DBFBP 01-19
TO:
AGENCIES ADDRESSED
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
DEDUCTION CODE 0498 CONSOLIDATED
Effective for payroll processing dates after July 19, 2001, deduction
code 0498 for the Florida State Employees Federal Credit Union will
become consolidated. The vendor will be provided consolidated
information and direct payments by the Department of Banking and
Finance. Agencies will receive neither the miscellaneous deduction
warrants nor miscellaneous deduction registers. Should an employee’s
salary warrant with this deduction be cancelled or code 0498 deduction
moneys need to be otherwise recovered, universities/agencies will need
to contact:
Penny Sparr
Florida State Employees Federal Credit Union
P.O. Box 11003
Pensacola, FL. 32524-1003
Telephone: 1-850-474-1400
Fax: (850) 831-8237
Email: fsefcu@aol.com (Attention: Penny Sparr)
Whenever questions arise from either your employees or the payee about
your agency's use of this deduction code, you should attempt to
resolve these questions at the agency level.
Should you have any questions, please contact Steve Isted at 850-4109450, SUNCOM 210-9450, or email sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
July 20, 2001
IN REPLY REFER TO:
DBFBP 01-20
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Authorized Signatures for Payroll
The Bureau of State Payrolls is attempting to ensure that all authorized
signature cards in our files are current. We have recently discovered numerous
cards that are not current and would appreciate your assistance in updating
the signatures.
We have attached a new Authorized Signature Form for your use. Please
complete the form(s) for all of the personnel at your agency who are
authorized to sign payroll documents and return it to the following address no
later than August 31, 2001:
Bureau of State Payrolls
Room 364, Fletcher Building
101 E. Gaines Street
Tallahassee, Florida 32399-0350
Attention: Cindy Langley
As you are probably aware, the Bureau is responsible for the integrity of the
Comptroller’s Payroll System. In addition, the signature of any person on an
agency document, which requires authentication for payroll certification, must
have prior authorization by the Agency Head, Secretary, or Executive Director.
Should you have any questions concerning this memo, please contact Cindy
Langley at 850-410-9423, SUNCOM 210-9423, or email
clangley@mail.dbf.state.fl.us.
DF/CL:kw
Attachment: Authorized Signature Form
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
AUTHORIZED SIGNATURE FORM
You are hereby authorized to accept the signature of the person(s) shown below on all Payrolls
submitted for:
(Name of Agency, including the district(s) and/or facility (ies))
Agency Authorization:
(Name Typed or Printed)
(Signature)
Authorized Personnel:
(Name Typed or Printed)
(Signature)
(Name Typed or Printed)
(Signature)
(Name Typed or Printed)
(Signature)
(Name Typed or Printed)
(Signature)
(Name Typed or Printed)
(Signature)
(Name Typed or Printed)
(Signature)
(Date)
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
TALLAHASSEE
32399-0350
July 20, 2001
IN REPLY REFER TO
DBFBP 01-21
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Monthly Mileage Allowance Payments
Effective immediately, monthly mileage allowance payments will
only be accepted for processing on Supplemental payrolls. This is
due to recent legislation that was passed eliminating the
reimbursement to State employees for Class C travel expenditures
beginning with travel for Fiscal Year 2002.
Agencies will need to use key code “50” in order to process
Monthly Mileage Allowance payments on Supplemental Payrolls.
Previously, this key code could only be processed on Class C
payroll.
Please address any questions to Cindy Langley at (850) 410-9423,
SUNCOM 210-9423, or email clangley@mail.dbf.state.fl.us.
DF/JB:kw
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
July 20, 2001
IN REPLY REFER TO:
DBFBP 01-22
TO:
All Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Change of Name for Annuity Provider
Effective immediately, the payee name for deduction code 0017
will change from SECURITY FIRST GROUP to METLIFE INVESTORS.
“METLIFE INVES” will replace the former short description. The
manner of remitting and the addresses for these deductions remain
the same.
If you have any questions concerning these changes, please
contact Steve Isted at (850) 410-9450, Suncom 210-9450, or email
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
August 21, 2001
IN REPLY REFER TO
DBFBP 01-23
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Class C Payrolls
We have ceased processing Class C Payrolls due to the passage of
recent legislation that eliminated the reimbursement to state
employees for Class C travel. Please disregard all remaining
Class C processing dates currently scheduled on the Payroll
Calendar.
As a reminder, Chapter 2001-254, Laws of Florida, implements the
2001-2002 General Appropriations Act and amends Section 112.061,
Florida Statutes, regarding Class C Travel. It states that a
state traveler shall not be reimbursed on a per-diem basis nor
shall a traveler receive subsistence allowance. See Comptroller’s
Memorandum Number 06 (2000-2001) for additional information
regarding Class C travel.
Please address any questions to John Bennett at (850) 410-9420,
SUNCOM 210-9420, or e-mail: jbennett@mail.dbf.state.fl.us.
DF/JB:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
September 4, 2001
IN REPLY REFER TO:
DBFBP 01-24
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Change of Name for Credit Union
Effective immediately, the payee name for deduction code 0512
will change from GAINESVILLE FL CAMPUS FED CU to CAMPUS USA
CREDIT UNION. “CAMPUS USA CU” will replace the former short
description. The manner of remitting and the addresses for these
deductions remain the same.
If you have any questions concerning these changes, please
contact Steve Isted at (850) 410-9450, SUNCOM 210-9450, or
email: sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
September 11, 2001
IN REPLY REFER TO:
DBFBP 01-25
TO:
Agency Payroll Offices
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
TAXABLE TUITION WAIVERS – SUMMER TERM 2001
Internal Revenue Code (IRC) Section 127 provides for the
exclusion from an employee's taxable wages of up to $5,250 per
year of employer-provided education assistance for undergraduate
studies that begin before December 31, 2001. This exclusion does
not apply to graduate level courses. IRC Sections 132 and 162
provides that employers may exclude from an employee's taxable
wages certain working condition fringe benefits, including
employer payments for job-related education assistance.
JOB-RELATED EDUCATION ASSISTANCE
Job-related educational assistance, including amounts in excess
of $5,250 and qualifying graduate level courses, may be treated
as a nontaxable working condition fringe benefit. Job related
education is that which:
•
•
Maintains or improves skills that an employee is required
to have for employment; or
Is expressly required by the employer, or is legally
required in order to retain an established employment
relationship, status, or rate of compensation.
The following types of education do not qualify as job-related:
•
•
Minimum educational requirements to qualify for
employment; or
Education that will qualify an employee for a new trade
or business.
1
Additional information concerning the taxability of tuition
waivers may be found in the Fringe Benefits Section of Payroll
Preparation Manual, Volume VI, Section 3.
GRADUATE LEVEL TUITION WAIVERS
The attached schedule lists agency employees enrolled in Summer
Term 2001 graduate level courses under the state tuition waiver
program and the tuition values reported to the Bureau of State
Payrolls (BOSP) by the state universities. Please review the
courses listed for your employees and determine those courses
that are job related and excludable from taxation as provided by
the Internal Revenue Code and Internal Revenue Service
Regulations. Tuition values not exempt from taxation must be
reported to the BOSP as outlined below using the On-Line
Cancellation and Adjustment System.
Taxable tuition values reported to the BOSP are subject to income
and FICA (Social Security and Medicare) taxes. These taxable
values will be included with the employee’s earnings through the
employee record adjustment process. This process collects the
FICA taxes on the next regular payroll after the employee record
update is entered, or from the agency FLAIR account, but does not
collect income taxes. Agencies should notify employees having
taxable tuition values of this additional tax liability so that
they may adjust their Form W-4, Employee’s Withholding Allowance
Certificate, as needed.
Taxable tuition values must be reported in the current calendar
year and cannot be carried over into the next calendar year.
Employing agencies and universities are encouraged to report
these values as soon as possible. Agencies collecting FICA taxes
through the payroll process in December should exercise care to
ensure that the values are entered and approved prior to
processing the last payroll of the year.
REPORTING TAXABLE TUITION ON-LINE
Employing agencies and universities must report taxable tuition
values to the BOSP using the on-line employee record adjustment
system for non-cash adjustments. This system is accessed through
the Payroll Main Menu (PYRL), Cancellations and Adjustments (CA),
Non-cash Adjustments (NC). Utilizing the system requires two
separate agency actions; after the record is added it must then
be approved.
For additional information about the use of these screens, refer
to the BOSP Payroll Preparation Manual, Volume V, Section 8,
Online Non-Cash Adjustments (Revised May 2001). Questions
concerning the use of these screens should be directed to Janet
2
Joiner, Employee Records Section, at (850) 410-9435, SunCom 2109435, or email: jjoiner@mail.dbf.state.fl.us. Only taxable
tuition values are to be reported to the BOSP. Tuition values for
courses determined to be job related and therefore not taxable,
and the supporting documentation, should be retained by the
agencies and made available upon request.
Agency Reporting for Current Employees
The following data requirements apply to the collection of Social
Security and Medicare taxes through the payroll process for
currently employed employees.
Tax ID Number
: ___________
Earning Code
: ___________
Earning Amount : ___________
Benefit End Date: ___________
Retirement Code : ___________
Gross Up (Y/N) : ___________
Empee Pay Cycle : ___________
Organization Code:___________
Agency OLO
: ___________
Last Name
First Name
Middle Initial
Social Security Number
Use Code 9103 for Taxable Tuition
Use the Taxable Tuition Value
For Summer Term use 06302001
Use regular retirement code
Use N (not subject to gross up)
B = Biweekly, or, M = Monthly
First 4 digits, then zero fill
Agency 4 digit code.
Example: UF = 4910; DOT = 5500
: ___________ System generated
: ___________ System generated
: ___________ System generated
Agency Reporting for Employees No Longer on the Payroll
Prior to entering taxable tuition waiver records into the On-line
Cancellation and Adjustment System, agencies should verify that
the employee is still employed by the agency. Agencies having
taxable tuition waivers for employees no longer on the payroll
must report those taxable values and pay the employer and
employee FICA taxes. Employee taxes paid by the employer are
considered additional income to the employee unless collected
from the employee during the calendar year.
The following data requirements apply to the collection of social
security and Medicare taxes from the agency FLAIR account for
former employees.
Tax ID Number
:
Earning Code
:
Earning Amount :
Benefit End Date:
Retirement Code :
Gross Up (Y/N) :
Empee Pay Cycle :
___________
___________
___________
___________
___________
___________
___________
Social Security Number
Use Code 9103 for Taxable Tuition
Use the Taxable Tuition Value
For Summer Term use 06302001
Use regular retirement code
Use Y (subject to gross up)
Leave Blank
3
Organization Code:___________ First 4 digits, then zero fill
Agency OLO
: ___________ Agency 4 digit code
Example: UF = 4910; DOT = 5500
FLAIR Acct Code : ___________ 29 Digit FLAIR Account Code that
FICA should be collected from
Last Name
: ___________ System generated
First Name
: ___________ System generated
Middle Initial : ___________ System generated
Should you need additional information, refer to Payroll
Preparation Manual, Volume V, Section 8 for the on-line
procedures for reporting record adjustments having employer paid
taxes.
If you have any questions concerning these procedures please
contact Ernest Thompson at SUNCOM 210-9432/(850)410-9432 or email: ethompson@mail.dbf.state.fl.us. Questions concerning data
input and the use of the PYRL screens should be directed to Janet
Joiner at SUNCOM 210-9435, (850)410-9435 or e-mail:
jjoiner@mail.dbf.state.fl.us.
DF/ET:kw
Attachment (agency listing)
4
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
September 13, 2001
IN REPLY REFER TO:
DBFBP 01-26
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Vendor Name Changes
Effective immediately, the following miscellaneous deduction
codes will have a payee name change. The manner of remitting and
the addresses for these deductions remain the same.
Code
New Payee Name
Old Payee Name
0409
FLORIDA DOT CREDIT UNION
DOT CREDIT UNION DIST 9
0528
LAWYERS CREDIT UNION
DADE CO LAWYERS CREDIT UN
0505
FLAG CREDIT UNION
FLAG FEDERAL CREDIT UNION
If you have any questions concerning these changes, please
contact Steve Isted at (850) 410-9450, SunCom 210-9450, or email:
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
September 21, 2001
IN REPLY REFER TO:
DBFBP 01-27
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Vendor Name Changes
Effective immediately, the following miscellaneous deduction codes
will have a payee name change. The manner of remitting and the
addresses for these deductions remain the same.
Code
New Payee Name
Old Payee Name
0241
U.S.LEGAL SERVICES, INC.
PENINSULA STATE LEGAL SVCS PLAN
0510
EDUCATIONAL COMMUNITY
CREDIT UN
DUVAL COUNTY TCHRS CR UN
0490
FLORIDA COMMERCE CREDIT
UNION
FLA COMMERCE FEDERAL CREDIT UNION
0427
F.S.H. EMPLOYEES CREDIT
UNION
FLA STATE HOSPITAL CR UN
0534
TALLAHASSEE-LEON FED
CREDIT UNION
TL LEON EMP FED CREDIT UN
0431
GOLD COAST FEDERAL CREDIT
UNION
GOLD COAST EDUCATIONAL FED C U
If you have any questions concerning these changes, please contact
Steve Isted at (850) 410-9450, SunCom 210-9450, or email:
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
October 2, 2001
IN REPLY REFER TO:
DBFBP 01-29
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Vendor Name Changes
Effective immediately, the following miscellaneous deduction codes
will have a payee name change. The manner of remitting and the
addresses for these deductions remain the same.
Code
New Payee Name
Old Payee Name
0243
LOYAL AMERICAN LIFE
INSURANCE CO
STRICKLAND FOUNDERS LI INS
0270
ALLIANZ LIFE INSURANCE
COMPANY
FIDELITY UNION LIFE INS CO
0285
CAPITAL INSURANCE - LIFE
CAPITAL INS - AMERICAN DEFENDER
0405
1ST & 7TH DIST. DOT
EMPLOYEES CU
DOT CREDIT UNION DIST.1
0224
RELIASTAR LIFE INSUR CO
- GR TERM
UNITED SERVICES LIFE INS-GR TERM
0275
RELIASTAR LIFE INSUR CO
- UNI LIFE
UNITED SERVICES LIFE INS UNI/LIFE
If you have any questions concerning these changes, please contact
Steve Isted at (850) 410-9450, SunCom 210-9450, or email:
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
October 9, 2001
IN REPLY REFER TO:
DBFBP 01-30
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Vendor Name Changes
Effective immediately, the following miscellaneous deduction codes
will have a payee name change. The manner of remitting and the
addresses for these deductions remain the same.
Code
New Payee Name
Old Payee Name
0209
REASSURE AMERICA LIFE
INSUR CO
LONE STAR LIFE INS CO
0220
MONUMENTAL LIFE INSURANCE
COMPANY
PUBLIC SAVINGS LIFE INS CO
0246
CONTINENTAL CASUALTY
COMPANY
CNA INS LONG TERM CARE
0303
RELIASTAR LIFE INSURANCE
COMPANY
NORTHWEST NATIONAL LIFE IN
If you have any questions concerning these changes, please contact
Steve Isted at (850) 410-9450, SunCom 210-9450, or email:
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
October 9, 2001
IN REPLY REFER TO:
DBFBP 01-31
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Federal Taxation of Employer Provided Education
Assistance
The purpose of this memorandum is to provide agencies guidance on
determining the taxability of employer provided education
assistance and their responsibilities for reporting taxable
education assistance.
BACKGROUND
Proviso language in the Appropriations Act for Fiscal Year 20002001 authorized full-time state employees to enroll at a state
university for up to six credit hours of tuition-free courses per
term, on a space available basis. The state tuition waiver
program is discontinued for Fiscal Year 2001-2002 and replaced by
a tuition voucher program administered by the Department of
Management Services (DMS).
Section 110.1099, F.S. Education and Training Opportunities for
State Employees, provides for a voucher program administered by
DMS. The statute authorizes state agencies to supplement these
funds to support the training and education needs of its
employees from funds appropriated to the agency. DMS policy and
procedures for the voucher program may be obtained at
http://fcn.state.fl.us/dms/hrm/index.html.
GUIDELINES FOR DETERMINMING TAX EXCLUSIONS
Employer paid education assistance may be excludable from the
employee’s income if the education is provided under a qualified
education assistance plan or the education is job-related, as
defined by the Internal Revenue Service (IRS). Agencies
providing education assistance to employees must determine
whether the education qualifies for exclusion from income tax.
1
Education not qualifying for income exclusion must be reported
for federal reporting and taxation. The following provides
information to assist you with making this determination.
Qualified Education Assistance Program
Internal Revenue Code (IRC) Section 127, Education Assistance
Programs, provides exclusion from employee gross income up to
$5,250 per employee in education assistance during the calendar
year. The excludable amount is not subject to income tax
withholding or other employment taxes.
Education assistance under IRC Section 127 must be provided
through an Education Assistance Program (EAP). A qualified
Education Assistance Program includes the following elements:
•
•
•
•
•
The program must be a separate written plan of the employer.
The benefits under the plan must consist solely of
educational assistance.
The program must benefit only the employees of the employer.
The program must benefit the employer's employees generally.
Employees eligible to participate in the program are given
reasonable notice of the terms and availability of the
program.
Excludable Education Expenses - As used in IRC Section 127 and
Treasury Regulations Section 1.127, the term "education" includes
any form of instruction or training that improves or develops the
capabilities of an individual. Education is not limited to
courses that are job-related or part of a degree program. The
income exclusion is currently limited to undergraduate courses
and $5,250 per year. Effective January 1, 2002, the $5,250
exclusion for undergraduate courses has been made permanent and
expanded to apply to graduate courses.
Non-Excludable Expenses - The term "education assistance" does
not include the employer payment for, or provision of:
•
•
•
Tools or supplies (other than textbooks) that the employee
may retain after completing the course of instruction,
Meals, lodging, or transportation, or
Education involving sports, games, or hobbies, unless the
education involves the business of the employer, or is
required as a part of a degree program.
Education assistance above $5,250 per year is treated as employee
wages subject to federal income tax, Social Security, and
Medicare tax unless excludable under IRC Section 132 as jobrelated education.
See IRC Section 127 or Treasury Regulations Section 1.127-2 for
more information on employer provided educational assistance
programs. Also, IRS Publication 508, Tax Benefits for Work2
Related Education, provides information on work-related education
and employer provided education benefits. This publication may
be obtained by contacting the IRS at www.irs.gov.
Job-Related Education (as defined by the IRS)
Educational expenses provided to employees are excludable from
employee gross income when such payments qualify under the
Internal Revenue Code as working condition fringe benefits.
Education expenses will be considered working condition fringes
when the education is job-related and the amount paid would have
been deductible by the employee had the employee paid for it.
Job-related educational assistance, even amounts in excess of
$5,250, may be treated as a nontaxable working condition fringe
benefit.
Internal Revenue Service Publication 508, Tax Benefits for WorkRelated Education, defines job related education as that which
meets at least one of the following two tests.
1. The education is required by your employer or the law to
keep your present salary, status, or job. The required
education must serve a bona fide business purpose of your
employer.
2. The education maintains or improves skills needed in your
present work.
The following types of education do not qualify as job-related:
1. Education that satisfies the minimum educational
requirements for the individual's employment.
2. Education that qualifies the individual for a new trade or
business.
Education that prepares an individual for a change in duties is
not the same as education that prepares an individual for a new
trade or business. A change of duties does not constitute a new
trade or business if the new duties involve the same general type
of work as is involved in the individual’s present employment.
The final arbiter as to the tax exclusion is the Internal Revenue
Service.
For additional information concerning working condition fringe
benefits and job-related education expenses, refer to IRC Section
132, Fringe Benefits, and Treasury Regulation Section 1.165-5,
Expenses for Education. Also, IRS Publication 508, Tax Benefits
for Work-Related Education, provides information on work-related
education and employer provided education benefits. This
publication may be obtained by contacting the IRS at www.irs.gov.
3
REPORTING TAXABLE EDUCATION ASSISTANCE
Agencies must determine whether the employer-paid education
assistance is excludable from gross income under IRC Section 127,
Qualified Education Assistance Plan, or IRC Section 132, Working
Condition Education Fringe Benefit. Employees should be notified
of tax liabilities during the eligibility for enrollment approval
process and, where applicable, employees should be provided the
opportunity to request a tax exemption for job-related education.
Taxable education assistance is subject to income and FICA
(Social Security and Medicare) taxes. These taxable values will
be included with the employee's earnings through the employee
record adjustment process. This process collects the FICA taxes
on the next regular payroll after the employee record update is
entered, or from the agency FLAIR account, but does not collect
income taxes. Agencies should notify employees receiving taxable
tuition assistance of this additional tax liability, so that they
may adjust their Form W-4, Employee's Withholding Allowance
Certificate, as needed. The following paragraphs provide the
reporting instructions.
Agency On-Line Reporting
Employing agencies and universities must report taxable values to
the BOSP using the on-line employee record adjustment system for
non-cash adjustments. This system is accessed through the
Payroll Main Menu (PYRL), Cancellations and Adjustments (CA),
Non-Cash Adjustments (NC). Utilizing the system requires two
separate agency actions; after the record is added, it must then
be approved.
Only taxable values are to be reported to the BOSP. Education
determined to be excludable from gross income is not reportable
to the BOSP. Documentation supporting the exclusion should be
retained by the agency.
Taxable values must be reported in the current calendar year and
cannot be carried over into the next calendar year. Employing
agencies and universities are encouraged to report these values
as soon as possible. Agencies may report the value of the taxable
education assistance over more than one pay period to distribute
the collection of Social Security and Medicare taxes. Agencies
collecting FICA taxes through the payroll process in December
should exercise care to ensure that the values are entered and
approved prior to processing the last payroll of the year.
Reporting for Current Employees
The following data requirements apply to the collection of Social
Security and Medicare taxes through the payroll process for
currently employed employees:
4
Tax ID Number
Earning Code
: ___________
: ___________
Social Security Number
Use Code 9103 for Taxable
Tuition
Earning Amount
: ___________ Use the Taxable Tuition Value
Benefit End Date : ___________ For Spring Term use 0331YEAR
For Summer Term use 0630YEAR
For Fall Term use 0930YEAR
Retirement Code
: ___________ Use regular retirement code
Gross Up (Y/N)
: ___________ Use N (not subject to gross up)
Empee Pay Cycle
: ___________ B = Biweekly, or, M = Monthly
Organization Code : ____________ First 4 digits, then zero fill
Agency OLO
: ____________ Agency 4 digit code.
Example: UF = 4910; DOT = 5500
Last Name
: ___________ System generated
First Name
: ___________ System generated
Middle Initial
: ___________ System generated
Reporting for Employees No Longer on the Payroll
Prior to entering the taxable education assistance value into the
On-line Cancellation and Adjustment System, agencies should
verify that the employee is still employed by the agency.
Agencies having taxable education assistance for employees no
longer on the payroll must report those taxable values and pay
the employer and employee FICA taxes. Employee taxes paid by the
employer are considered additional income to the employee unless
collected from the employee during the calendar year.
The following data requirements apply to the collection of Social
Security and Medicare taxes from the agency FLAIR account for
former employees:
Tax ID Number
Earning Code
Earning Amount
Benefit End Date
:
:
:
:
___________
___________
___________
___________
Retirement Code
Gross Up (Y/N)
Empee Pay Cycle
Organization Code
Agency OLO
:
:
:
:
:
___________
___________
___________
___________
___________
FLAIR Acct Code
: ___________
Last Name:
First Name
Middle Initial
: ___________
: ___________
: ___________
Social Security Number
Use Code 9103 - Taxable Tuition
Use the Taxable Tuition Value
Spring Term use 0331YEAR
Summer Term use 0630YEAR
Fall Term use 0930YEAR
Use regular retirement code
Use Y (subject to gross up)
Leave Blank
First 4 digits, then zero fill
Agency 4 digit code
Example: UF = 4910; DOT = 5500
29 Digit FLAIR Account Code collect FICA tax
System generated
System generated
System generated
For additional information about the use of these screens, refer
to BOSP Payroll Preparation Manual, Volume V, Section 8, On-Line
Non-Cash Adjustments. Volume VI, Section 3, Fringe Benefits, is
being updated to include Employer Provided Education Assistance.
5
If you have any questions concerning these procedures or taxable
education assistance, please contact Ernest Thompson at (850)4109432, SUNCOM 210-9432, or e-mail: ethompso@mail.dbf.state.fl.us.
Questions concerning data input and the use of the PYRL screens
should be directed to Janet Joiner at (850) 410-9435, SUNCOM 2109435, or e-mail: janet_e_joiner@mail.dbf.state.fl.us.
DF/ET:kw
6
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
October 12, 2001
IN REPLY REFER TO:
DBFBP 01-32
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Changes to Payroll Schedule for 2001 & 2002
This is to inform you of changes to the payroll schedule for the
calendar year 2001 and the beginning of 2002. The changes are
identified below:
Effective December 26, 2001:
•
A Special Supplemental Payroll will be processed. The purpose
is to allow agencies another opportunity to submit pay
requisitions for their employees in the current calendar year
prior to the system becoming unavailable due to End Of Year
processing. In addition, the COPES cutoff will be extended
until 10:00 A.M. on December 26th. The Bureau of State
Payrolls (BOSP) must receive all agency paper requisitions and
PC Payment Data by 5:00 P.M. on December 24th. Requisitions
may be submitted via electronic mail, fax or hand delivered to
the “Banking & Finance-State Comptroller” mail bin (#4400)
located in the Fletcher Building Mail Room (Room # B23). This
payroll will have a warrant date of December 31, 2001. The
deadline for EFT cancellations will be 1:00 P.M. on December
27th, 2001.
Effective December 31, 2001:
• The last daily cancellation/adjustment run will be processed
for calendar year 2001. All warrant cancellations, salary
refunds, etc. must be added and approved by 5:00 P.M. to be
reflected as 2001 business for W-2 production and income tax
withholding restoration. There will be at least a 4-month
delay in restoration of withholding tax for any adjustment
processed after this date.
Effective January 2-4, 2002:
•
The Supplemental Payroll currently scheduled to process on
January 2, 2002 has been cancelled.
•
The Bureau of State Payrolls will be processing End of Month,
End of Quarter, and End of Year activities at this time.
•
After the end of year processing has been completed, the
processing of warrant and EFT cancellations, salary refunds,
and other types of adjustments, will resume on January 4,
2002.
If you have any questions or concerns regarding these payroll
schedule changes, please contact Yvette McCullough at 410-9449,
SunCom 210-9449, e-mail ymccullo@mail.dbf.state.fl.us for Payroll
Processing activities or Janet Joiner at 410-9435, SunCom
210-9435, e-mail jjoiner@mail.dbf.state.fl.us for Payroll
Adjustment activities.
DF/CL:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
October 15, 2001
IN REPLY REFER TO:
DBFBP 01-33
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Vendor Name Changes
Effective immediately, the following miscellaneous deduction codes
will have a payee name change. The manner of remitting and the
addresses for these deductions remain the same.
Code
New Payee Name
Old Payee Name
0260
AMER GENERAL LIFE &
ACCIDENT INSU
GULF LIFE CANCER PLAN
0273
MANUFACTURERS LIFE
INSURANCE CO
MAINE FIDELITY LIFE INS CO
0294
NACOLAH LIFE INSURANCE
COMPANY
AMOCO LIFE INSURANCE COMPANY
If you have any questions concerning these changes, please contact
Steve Isted at (850) 410-9450, SunCom 210-9450, or email:
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
October 26, 2001
IN REPLY REFER TO:
DBFBP 01-34
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
United Way Name Changes
Effective immediately, the following miscellaneous deduction codes
will have a payee name change. The manner of remitting and the
addresses for these deductions remain the same.
Code
New Payee Name
Old Payee Name
0701
UNITED WAY OF MIAMI-DADE
FSEC
UNITED WAY DADE COUNTY FSEC
0716
UNITED WAY SUWANNEE VALLEY
FSEC
UNITED WAY COLUMBIA COUNTY FSEC
0718
UNITED WAY OF HILLSBOROUGH
FSEC
UNITED WAY GREATER TAMPA FSEC
0722
UNITED WAY OF THE BIG BEND
FSEC
UNITED WAY LEON COUNTY FSEC
0727
UNITED WAY OKALOOSA/WALTON
FSEC
UNITED WAY OKALOOSA COUNTY FSEC
0728
HEART OF FLORIDA UNITED
WAY FSEC
UNITED WAY ORANGE COUNTY FSEC
If you have any questions concerning these changes, please contact
Steve Isted at (850) 410-9450, SunCom 210-9450, or email:
sisted@mail.dbf.state.fl.us.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
November 2, 2001
IN REPLY REFER TO:
DBFBP 01-35
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Biweekly Payroll Processing Change
This is to inform you that the Biweekly payroll originally
scheduled to process on November 9, 2001 has been rescheduled.
It will now be processed on November 12, 2001. This change will
allow state agencies and universities additional time to
implement salary increases provided by the General Appropriations
Act for fiscal year 2001-2002.
The final cut-off for submission of PC Payment files, paper
change orders, and non-recurring requisitions is 12 p.m. on
November 9, 2001. In addition, since this payroll will be
processed on a state holiday, no PC payment files or paper forms
will be accepted on November 12, 2001.
Please address questions to Yvette McCullough at (850)410-9449,
SunCom 210-9449, e-mail: ymccullo@mail.dbf.state.fl.us or John
Bennett at (850)410-9420, SunCom 210-9420,
e-mail: jbennett@mail.dbf.state.fl.us.
DF/JB:cl
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
November 6, 2001
IN REPLY REFER TO:
DBFBP 01-36
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Web-Accessible Employee Earnings Statements
The Office of the Comptroller would like to invite all state agencies to
encourage their employees to visit our website to view payroll Earnings
Statements online. The website address is https://flair.dbf.state.fl.us/. The
site is best viewed with Internet Explorer, Version 4.0 or higher, or
Netscape, Version 6.0 or higher. Although only a few agencies have been
officially introduced to the website, employees from virtually all agencies
are already accessing the site. Last month there were over 40,000 visits to
the site. Additionally, several agencies have elected to discontinue
receiving printed earnings statements for their employees on EFT since
earnings information may be accessed via this website.
Each employee must complete the online registration process. This process is
straightforward, with step-by-step instructions provided at the website.
Before registering, an employee must have a W-4 on file, as certain data
elements are compared, such as date–of-birth, during the registration process.
Upon successful registration, employees will be able to access their most
recent pay information or, if they choose, they may view earnings information
for the previous 24 months.
Employees can also verify their W-4 information online to ensure that it is
current and accurate. W-4 information for certain classes of employees will
not be accessible. These classes include law enforcement personnel,
investigative personnel, and other protected classes.
Your comments and suggestions are always welcome. Please feel free to contact
the Office of the Comptroller’s Help Desk at (850)410-9340 or SunCom 210-9340,
if you have questions or concerns.
DF/ZC:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
November 7, 2001
IN REPLY REFER TO:
DBFBP 01-37
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Revocation of Competitive Salary Adjustment for Specified State
Employees, Pursuant to Governor’s Directive of November 6, 2001
Governor Bush has directed the State Comptroller to take necessary action for
ensuring that a certain portion of funds, appropriated by the Legislature in
the 2001-2002 General Appropriations Act for competitive salary adjustments,
be instead applied toward the state’s costs of providing additional security
to Florida’s seaports, as necessitated by the current state of emergency.
This directive revokes, effective November 1, 2001, the pay increases of state
employees and officials who are not members of a collective bargaining unit
and whose annualized base rate of pay exceeded $90,000 on October 31, 200l.
It does not apply to legislative employees.
The State Comptroller is charged with implementing the transfer of the abovementioned funds, pursuant to the Governor’s directive. To ensure timely and
accurate processing of this transfer, and in accordance with Section 17.03,
F.S., the Bureau of State Payrolls will audit payroll requisitions for
compliance.
If you have any payroll processing questions regarding the implementation of
the Governor’s directive, please contact John Bennett at (850) 410-9420,
SunCom 210-9420, or email: jbennett@mail.dbf.state.fl.us.
DF/AG:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
November 8, 2001
IN REPLY REFER TO:
DBFBP 01-38
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
CALENDAR YEAR END INFORMATION
The following payroll related information is provided to assist
agencies in complying with the calendar year end reporting and
processing schedule. Information concerning upcoming payroll changes
and activities is included.
Vehicle Fringe Benefit Reporting
The deadline for reporting vehicle fringe benefits for November 1,
2000 through October 31, 2001 is December 31, 2001. Vehicle fringe
benefits must be reported utilizing the non-cash adjustments on-line
system. Agencies collecting FICA taxes through the payroll process in
December should exercise care to ensure that the values are entered
and approved prior to processing the last payroll of the year.
Agencies electing to pay FICA taxes from their FLAIR account, or online adjustments entered after the last payroll for 2001 has
processed, must enter and approve the transaction by December 31,
2001, which is also the date of the last daily cancellation/adjustment
run of the year. Any reported benefits entered into the on-line
system after that date will result in the affected employee receiving
a corrected Form W-2 (W-2c) for calendar year 2001. Agencies should
input and approve these online non-cash adjustments as soon as
possible to comply with this requirement. Instructions for completing
on-line non-cash adjustments are found in Volume V, Section 8, of the
Payroll Preparation Manual. Questions regarding this issue should be
directed to Janet Joiner, 850/410-9435, SUNCOM 210-9435 or e-mail at
jjoiner@mail.dbf.state.fl.us.
Elected officials and employees whose compensation is greater than
$117,600 annually for calendar year 2001 are not eligible to use the
commuting valuation method but are required to use the Annual Lease
Value Table. Please note the four-year recalculation requirement when
using the Annual Lease Value Table. For instructions please refer to
Volume VI, Section 3, of the Payroll Preparation Manual.
1
Moving Expenses
Comptroller’s Memorandum No. 1 (1998-99) and Payroll Preparation
Manual, Volume VI, Section 3, contain information regarding the
Federal tax and reporting requirements applicable to payments or
reimbursements for employee moving expenses.
Forms W-2 & 1042-S Distribution
Original Forms W-2 and Information Statements for calendar year 2001
will be distributed to all agencies by January 18, 2002.
The design
of Form W-2 has been changed from last year to adhere to IRS
requirements. The dimension of the form and the address placement is
the same as last year’s Form W-2. The envelopes for mailing W-2 Forms
to employees can be purchased using state commodity #310-420-723-0160.
The alpha list of original W-2s will ONLY be available to the agencies
in RDS for 2001 forward. The RDS Form ID is U**6 (**represents your
agency ID. RDS administrators should establish this report for all
necessary personnel before January 9, 2002. Information about the
Report Distribution System is located in Volume VIII, Section 2, of
the Payroll Preparation Manual.
Original Forms 1042-S for nonresident aliens will be distributed to
all agencies no later than March 8, 2002. The design of Form 1042-S
has been changed from last year to adhere to IRS requirements.
Cancellations and Adjustments
All cancellations and adjustments made to year 2001 earnings should be
added and approved to the on-line system by 5:00 p.m. on December 31,
2001, in order to be considered as 2001 business for W-2 production
and withholding tax restoration. There will be at least a 4-month
delay in restoration of withholding tax for any adjustments processed
after this date.
Cancellation and adjustment records approved on-line January 2nd and
3rd, 2002 will not be processed until January 4th due to year-end
processing. No adjustments will be processed on January 9th due to the
printing of W-2’s.
Any cancellation and adjustments made to year 2001 earnings, and
approved after December 31, 2001, will necessitate a W-2c Form.
Cancellation and adjustment records processed from January 4th through
January 8th, 2002 will have the message “Employee: Please Hold for W2c" on their original W-2 form. The employee should refrain from
filing a tax return until the W-2c Form is received. Adjustments
processed after January 8th will generate a W-2c Form. However, the
original 2001 W-2 Form will not display this message.
W-2c Forms arising from adjustments processed between January 4th and
January 8th, will be mailed directly to affected employees at their
home address. However, agencies will be contacted if mailing
information on file is insufficient. W-2c Forms initiated after
2
January 8th may be mailed directly to the affected employees by the
Bureau of State Payrolls or distributed to the employing State
agencies.
FICA Tax Changes
The Social Security wage base will increase from $80,400 to $84,900 in
year 2002. The Social Security tax rate will remain at 6.2% for both
employee and employer contributions. The Medicare tax rate of 1.45%
for both employee and employer will also remain the same.
Refund For Overpayment of Salary
Agencies must enter the refund information into the system by December
31, 2001 in order for the system to calculate the correct withholding
tax for the net refund. Employees must repay the net refund by
December 31st. The records must be approved by 5:00 p.m. on January 8,
2002. All records entered into the system on or before December 31st
and not approved by January 8th will be deleted. Records entered after
December 31st for warrant dates in the year 2001 will not have
withholding tax adjusted. Information concerning the processing of
salary refunds can be found in Volume V, Section 7, of the Payroll
Preparation Manual.
Revolving Fund Reimbursements
Revolving Fund payments for wages made to employees in calendar year
2001 must be reimbursed in year 2001. If the revolving fund is not
reimbursed in the same calendar year as the payment, an incorrect W-2
will be created necessitating the issuance of a W-2c. For additional
information please refer to Chapter 3A-31.226, F.A.C., titled “Wage
Payments from Revolving Funds" and Volume IV, Section 12, of the
Payroll Preparation Manual. It is anticipated that a new On-Demand
Payroll system may be available in the near future for agencies to
submit revolving fund reimbursements. Additional instructions will be
provided once this system is completed. The deadline for submitting
revolving fund reimbursements is December 31, 2001.
Duplicate Forms W-2, W-2c and 1042-S
The last day in 2001 that 1998, 1999, or 2000 duplicate Forms
W-2, W-2c and 1042-S will be available via the on-line request system
will be December 31, 2001. Duplicate 1999, 2000 and 2001 Forms W-2 and
W-2c should be available via the on-line request system by January 25,
2002, or shortly thereafter. Duplicate 1999, 2000, and 2001 Forms
1042-S should be available via the
on-line request system by March 8, 2002, or shortly thereafter.
Taxable Tuition Waivers and Taxable Education Assistance
Taxable tuition waivers and education assistance must be reported in
the current calendar year utilizing the non-cash adjustments on-line
system. Agencies collecting FICA taxes through the payroll process in
December should exercise care to ensure that the values are entered
3
and approved prior to processing the last payroll of the year.
Agencies electing to pay FICA taxes from their FLAIR account, or online adjustments entered after the last payroll for 2001 has
processed, must enter and approve the transaction by December 31, 2001
(the last daily cancellation and adjustment run of the year).
Instructions for completing on-line non-cash adjustments are found in
Volume V, Section 8, of the Payroll Preparation Manual. Information
concerning the reporting of taxable tuition waivers can be found in
Volume VI, Section 3, of the Payroll Preparation Manual.
Nonresident Alien Non-Cash Scholarships
For nonresident aliens, the Internal Revenue Service requires that all
U.S. sources of scholarships, fellowships, grants, and financial aid
be reported on IRS Form 1042-S. The IRS may assess interest and
penalties on items not timely reported. Agencies should report noncash scholarships, using the on-line non-cash adjustment system, by
December 31, 2001 for calendar year 2001. Non-cash scholarships not
entered by that date must be submitted to BOSP. Before entering the
adjustment, you must ensure that the scholarship recipient has a W-4
card and a form DBF-BP-5, "Reduction or Exemption From Withholding",
with reason 3 checked, and the latter has been filed with the Bureau
of State Payrolls. Instructions for entering these type payments into
the system may be found in, Volume V, Section 3, of the Payroll
Preparation Manual. The non-cash adjustment system will collect the
withholding taxes from the FLAIR account code entered with the
transaction.
State Income Taxes – Intercept 2001 W-2s
Agencies electing to provide payroll deductions for state income tax
withholding for its employees must assume the remitting and reporting
responsibilities, including the responsibility for adding the state
income tax amount and state identification number to each affected W2. To assist agencies with this responsibility, the BOSP will provide
in early January an agency report that lists employees having these
deductions and the amounts deducted. Questions should be directed to
Ernest Thompson, 850/410-9432, SUNCOM 210-9432, e-mail
ethompso@mail.dbf.state.fl.us, or Vickie Morgan-Gates, 850/410-9458,
SUNCOM 210-9458, e-mail vmorgang@mail.dbf.state.fl.us.
If there are any questions concerning this information, please contact
our office at 850-410-9416 or SUNCOM 210-9416.
DF/JB:kw
4
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
November 20, 2001
IN REPLY REFER TO:
DBFBP 01-39
TO:
AGENCIES ADDRESSED
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
DEDUCTION CODE 0532 CONSOLIDATED
Effective for payroll processing dates after November 27, 2001,
deduction code 0532 for the Department of Highway Safety and Motor
Vehicles (HSMV) Credit Union will become consolidated. The vendor will
be provided consolidated information and will receive their payment
directly from the Department of Banking and Finance. Agencies will
not receive miscellaneous deduction warrants for this vendor. Should
an employee’s salary warrant with this deduction be cancelled or code
0532 deduction monies need to be otherwise recovered,
universities/agencies will need to contact:
Sheila Peters
Dept. HSMV Credit Union
P.O. Box 11178
Tallahassee FL 32302
Telephone: 1-850-488-2880
Fax: (850) 922-6239
Email: sheila@dhsmvcu.com
Whenever questions arise from either your employees or the payee about
your agency's use of this deduction code, you should attempt to
resolve these questions at the agency level.
Should you have any questions, please contact Steve Isted at (850)4109450 or SUNCOM 210-9450.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
December 3, 2001
IN REPLY REFER TO:
DBFBP 01-40
TO:
AGENCIES ADDRESSED
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
DEDUCTION CODE 0512 CONSOLIDATED
Effective for payroll processing dates after January 1, 2002,
deduction code 0512 for the Campus USA Credit Union will become
consolidated. The vendor will be provided consolidated information and
will receive their payment directly from the Department of Banking and
Finance. Agencies will not receive miscellaneous deduction warrants.
Should an employee’s salary warrant with this deduction be canceled or
code 0512 deduction monies need to be otherwise recovered,
universities/agencies will need to contact:
Mary Naramore
Campus USA Credit Union
P.O. Box 147029
Gainesville FL 32614-7029
Telephone: 1-352-335-9090 or 1-800-367-6440
Fax: (352)335-1093
Email: mnaramore@campuscu.com
Whenever questions arise from either your employees or the payee about
your agency's use of this deduction code, you should attempt to
resolve these questions at the agency level.
Should you have any questions, please contact Steve Isted at (850)4109450 or SUNCOM 210-9450.
DF/SI:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
December 13, 2001
IN REPLY REFER TO:
DBFBP 01-41
TO:
Agencies/University Personnel Offices Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
Excluded Employment Forms Expiration and
1042-S Distribution
_________________________________________________________________
Certain types of income are excluded from withholding under the Internal
Revenue Code or income tax treaty on a calendar year basis. The Internal
Revenue Service requires most of these exemptions from withholding be
reapplied for each year.
Agency payroll report PW4JYX05 (RDS Form ID Q**X) provides a listing of
employees within your agency that have an Excluded Employment Withholding
Exemption (Form DBF-BP-5) that will expire on December 31, 2001. This report
only lists employees that have been paid since July 1, 2001. This report can
be printed or viewed by your agency using RDS. If you need assistance
accessing the report, please contact your agency RDS administrator. The
Bureau of State Payrolls will not be mailing a hard copy of the report.
In order to continue uninterrupted exemption from withholding, eligible
employees must submit to their agency or university a new Reduction or
Exemption From Withholding, Form DBF-BP-5 (revised August 1998), prior to
January 4, 2002. This form is available on the web at
http://www.dbf.state.fl.us/bosp/nra_a.html.
Agencies and universities are responsible for monitoring the residency status
of employees and the time limitations under income tax treaties. When an
employee is no longer eligible for an exemption from withholding, the Bureau
of State Payrolls must be notified in writing as soon as possible.
Also, agencies and universities should review the records of employees that
are exempt from Social Security and Medicare to ensure that they still meet
the eligibility requirements under the Internal Revenue Code. These employees
should be coded with a non-contributory retirement code.
1042-S Distribution
Original 1042-S forms will be delivered to the agencies and universities by
March 8, 2002 for distribution.
If you have any questions regarding these instructions or would like training,
please contact Vickie Morgan-Gates at (850)410-9458, SUNCOM 210-9458, or email
vmorgang@mail.dbf.state.fl.us.
DF/VMG:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
December 13, 2001
IN REPLY REFER TO:
DBFBP 01-42
TO:
Agencies Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT:
2001 Form W-2 and Information Statements
Original Form W-2 and Information Statements for calendar year 2001
will be distributed to all agencies on or around January 18, 2002. It
is the agency’s responsibility to distribute these forms to employees
on or before January 31, 2002 as prescribed in IRS Publication 15,
Circular E, Employer’s Tax Guide. The envelopes for mailing W-2 Forms
to employees can be purchased using state commodity #310-420-723-0160.
Format of 2001 Form W-2
While the dimensions of the form and the address placement is the same
as last year’s Form W-2, the design of the form has been changed to
adhere to new IRS format requirements. Boxes 1 through 11 have not
changed for 2001; however, boxes 12 through 20 have been changed per
IRS requirements. The half inch vertical perforation has also been
removed from the 2001 Form W-2.
Box 12 is now used to report deferred compensation contributions under
the state 457 Deferred Compensation and 403(b) Tax Sheltered Annuity
plans, cost of group term life insurance over $50,000, qualified
moving expenses, and military employee housing and subsistence.
Box 13 contains a check box for Retirement plans and is marked if the
employee is enrolled in a retirement plan with the State of Florida.
This box is marked if the employee was an active participant in the
plan year 07/01/00 through 06/30/01, or if the employee participated
in the 403(b) Tax Sheltered Annuity plan. If the employee was in DROP
retirement the entire plan year and did not participate in the 403(b)
Tax Sheltered Annuity plan, the employee is not an active participant
and will not have this box marked.
Box 14 is a miscellaneous reporting box and is used to report Vehicle
Fringe Benefits and IRS Section’s 125 and 132 pretax benefit amounts.
Boxes 15 through 20 are not used for reporting to the Federal
Government.
Alpha List by Agency
The alpha list of original W-2s will no longer be printed by the
Bureau of State Payrolls for year 2001 or for subsequent years and
will ONLY be available to the agencies via the Report Distribution
System (RDS). The RDS report name is PW2RADET. The RDS form ID is
U**6 (** represents your agency ID). RDS administrators should
establish this report for all necessary personnel before January 9,
2002.
Duplicate Forms W-2, W-2c and 1042s
The last day in 2001 that 1998, 1999 or 2000 duplicate Forms W-2, W-2c
and 1042s will be available via the on-line request system will be
December 31, 2001. Duplicate 1999, 2000 and 2001 Forms W-2 and W-2c
should be available via the on-line request system by January 25,
2002, or shortly thereafter. Duplicate 1999, 2000 and 2001 Forms 1042s
should be available via the on-line request system by March 8, 2002,
or shortly thereafter.
To request duplicates no longer available on-line, agencies should
submit Form DBF-BP-23 (Duplicate W-2 Request Form) to the Bureau of
State Payrolls (BOSP). Contact the BOSP at the number below to
request 1099 MISC or 1099 R forms.
If you have any questions regarding this memo, please contact Jimmy
Cox at (850)410-9447, SUNCOM 210-9447, or email
jcox@mail.dbf.state.fl.us.
DF/JC:kw
OFFICE OF THE COMPTROLLER
DEPARTMENT OF BANKING AND FINANCE
STATE OF FLORIDA
TALLAHASSEE
32399-0350
ROBERT F. MILLIGAN
COMPTROLLER OF FLORIDA
December 19, 2001
IN REPLY REFER TO:
DBFBP 01-43
TO:
Agencies/University Personnel Offices Addressed
FROM:
Diana Flagg, Chief
Bureau of State Payrolls
SUBJECT: Report of Excluded Employment Records Due to Expire On
December 31, 2001
_________________________________________________________________
In reference to DBFBP Memorandum 01-41, dated December 13, 2001,
there is an error in the payroll report name that lists employees
within your agency who have a Reduction or Exemption from
Withholding Form (DBF-BP—5, revised 8/98) that will expire
December 31, 2001. The correct agency payroll report name is
PW4RYX06 (RDS Form ID Q**X) and not PW4JYX05. We apologize for
any confusion this error may have caused.
DF/VMG:kw