Payroll
Service Overview
February 24, 2011
Payroll Organization
 Quality
of relationships make an
organization work
 Our experiences shape who we are:
empathy, inclusiveness, ability to deal with
people
 Escalate: Payroll Services report to Vice
Chancellor Finance
Org Chart
PCCD BUDGET & FINANCE
Wise Allen,
Chancellor
Ron Gerhard,
Vice Chancellor
Finance &
Administration
Milan Havel,
Associate
Vice Chancellor
Finance
Budget Director
(Vacant)
Ofelia Mendoza,
District Accounting
Technician
Judy Lam,
Principle Accounting
Technician
Vu Nguyen,
District Accounting
Technician
Galileo Sapitan,
District Accounting
Technician
Sui Song
Executive Assistant
Dominique
Benavides,Student &
Financial Systems
Analyst
Dettie Del Rosario,
Accounts Payable
Supervisor
Purchasing
Compliance Manager
John Banisadr
Buyer (Measure A)
Eva Chiu
Buyer (COA, Merritt,
Dist)
Marie Hampton
Buyer (BCC, Laney,
Dist)
David Bui
Staff Assistant
Kawanna Muldrow
Warehouse Supervisor
Shawnee Martinez
Marie Kobase,
Payroll Manager
Earvin Robinson,
Accounts Payable
Technician
Dianna York,
Accounts Payable
Technician
Michelle Lenh,
Payroll Coordinator
Nick Shere,
Accounts Payable
Technician
Nicanor Custodio Jr.,
Accounts Payable
Technician
Amany Elmasry,
Payroll Staff Assistant
Tina Du,
Accounts Payable
Technician
Internal Auditor
(Vacant)
Payroll Staff Assistant
(Vacant)
Macarthur Nelson,
Payroll Staff Assistant
Assistant Warehouse
Supervisor
(Vacant)
Warehouse WorkerDriver
Thomas Holmes
Warehouse WorkerDriver
Jay Kendrix
Warehouse WorkerDriver
Jose Martinez
What service does payroll provide?
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Payroll Services acts as a liaison to the District
community as well as to Federal, State and local
authorities.
Monitor and implement payroll tax law changes
Manage Payroll audit requirements
Work closely with Human Resources, Benefits and
Campus contacts to process employee changes
Maintain employee payroll records
continued
Service provided

Process mandated documents (W-4, DE4, voluntary
elections such as 403b and 457 elections, as well as non
voluntary elections such as Pension Contributions and
wage withholding orders)
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Process and distribute checks and advice slips

Work with Accounting to post Payroll transactions to GL

Process stop payments of lost or stolen paychecks

Issue W-2s and replacement of lost W-2s
Pay Dates
 Last
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Administrators
10,11,12 month Faculty
Extra Service (Regular Faculty 10, 11, 12 month)
Returning Certificated Retirees
Regular Classified who are adjuncts
Board of Trustees
Student Trustees
 15th



Business Day of the Month
of the month
Returning Classified Retirees
Part-time Temporary Classified
Student Employees
Reading the Pay statement
1.
2.
3.
4.
5.
Pay Period: Your regular pay and normal deductions are for the
Pay Period indicated here. Your earnings may be increased or
decreased based on certain events (such as eligible overtime
worked, shift pay, or unpaid time off) that occurred between the Pay
Begin and Pay End Day.
Employee ID: This is your Employee ID number in the Payroll
System. Your Department Name and Number. The Location Code
represents the payroll distribution area within your department that
distributes your direct deposit advice or paycheck. Your job title is
also listed here.
Tax Data: Your federal tax withholding status is shown here, along
with the number of allowances you have claimed and any additional
withholding you have requested.
Hours and Earnings: Shows your earnings for the current pay
period and for the year to Day. Any additional earnings for the pay
period are also reflected.
Taxes: Includes federal withholding, Medicare (MED/EE) and Social
Security (OASDI/EE) taxes.
Continued
Reading the Pay statement
6.
7.
8.
9.
10.
11.
Before-Tax Deductions: These items are deducted from your pay before federal
withholding and, in some cases, before Medicare and Social Security taxes are
calculated. Includes the cost of benefits you selected and contributions to your
retirement account (s).
After-Tax Deductions: Any other items withheld from your pay, such as additional
insurance deduction, local 1021 dues and fees or Peralta Federation Contributions
. These amounts are deducted from your pay after federal withholding; Medicare
and Social security taxes are calculated.
Employer-Paid Benefits: Show the value of any benefits paid by Peralta
Community College District, such as employer paid portion of retirement, or
employer paid portion of medical insurance costs.
Federal Taxable Gross: The amount of pay that is subject to federal withholding
tax. This is your current total earnings minus your current total before-tax
deductions.
Net Pay Total: Your net pay is your current total gross pay minus your current
total before-tax deductions, current total taxes and current after-tax deductions.
This is your “take-home” pay.
Net Pay Distribution: For direct deposit, this area shows how much was credited
to your bank, savings and loan or credit union account (s). The total of all amounts
will equal your Net Pay Total (see #10 above). If you do not have direct deposit,
this section is your actual paycheck.
2011 Payroll Tax Cuts Boost
Take-Home Pay

Temporary Employee Payroll Tax Cut (also referred to
as the Payroll Tax holiday) provides two percentage
point payroll tax cut for employees, reducing the Social
Security tax withholding to 4.2% from 6.2% of paid
wages effective January 1, 2011.
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2011 Federal withholding tables
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Note: Employees may see an increase in their 2011 federal
withholding taxes because the Making Work Pay credit expired
December 31, 2011.
Noteworthy reminder: Employees should review their
withholdings every year and if necessary fill out a form
W-4 and submit to payroll.
continued
District Compliance
 All

payroll processes are subject to audit
Without approval and correct
documentation payments to employees
will be delayed
 Overtime
requires written approval from
College President or Vice Chancellor of
your department for each submission

(12/9/10 Memo from Chancellor Allen)
2011 Payroll Tax Cuts
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Many middle and lower income taxpayers may not see a bounce in
their take home, because The Making Work Pay (TMWP) Tax Credit
worth up to $400 per person expired at the end of 2010

While SS withholding went down, the income withholding went back
to what it was before 2009.
If you made over $75,000/year you were not eligible for
TMWPTC of ~35.00 a paycheck last year. The 2% rate is
obvious and clear to you this year.

Those who made less than $75,000 were getting the TMWP tax
credit last year. With the 2% SS rate cut for 2011 - the net will be a
little confusing - technically facing a loss of the ~$35 month credit
they were getting – now the 2% SS rate cut.
Bottom line: the 2% Employee SS tax rate is REAL and is applied to
Everyone.
Payroll
Service Center
 Objective
is to provide current information
and Resources
 Online today
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Payroll Forms
Payroll FAQ’s
Contact information for CalSTRS & CalPERS
Timesheet deadlines
Future Changes
 Payroll

Service Center
Information and updates
 Prorata
Rewrite Project (go-live Fall 2011)
 Time and Effort reporting

Required for all Federal Fund Projects
• Education Special Projects/Services Roll-out
 Online
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Time Reporting
Project kick-off December 2010
Completion in 2011 (?)