Department Representative
Payroll Meeting
Paul Angulo, CPA, MA
County Auditor-Controller
Welcome
Frankie Ezzat, MPA
Assistant Auditor-Controller
Welcome
Jennifer Fuller, CPP
Chief Accountant
Personnel & Other Updates
• New Staff.
• New format for Meetings.
– Two full meetings per year.
– Two Summer Sessions (AKA round tables) per
year.
• Survey Monkey.
Payroll Announcements
Mark Delsigne, FPC
Supervising Accounting Tech
Payroll Announcements
• No prior pay period adjustments involving Industrial
Injury.
• Military Leave reminder.
• ACO will return to 9/80 work schedule on CO16-2013.
• No voluntary garnishments.
• Updating Mailing address vs. Home address.
– Please ensure that both are updated when a change of
address is submitted
• Please submit request to ACO_Payroll e-mail
Accounting Reports
Pam Torres
Principal Accountant
Accounting Reports
• RVPAY640 Actual Costing Interface file
• RVPAY752 Employee Earnings Employer PD
(Paid Deduction)
• RVPAY018 by Department
Year End Updates
May Galera
Senior Accountant
Tax Updates
• W-2 availability, including eW-2
• Tax changes for 2013
• Gross to Box 1 (and Box 3)
ePay Services
• Employee Self-Services(ESS) provides access to
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Direct Deposit
W-4 Entry
Pay Advice/Stub
W2 = 2007-2012
ePay Services
ePay Services
ePay Services
ePay Services
What about mailed W-2s?
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Legal size forms
Single side printing
Pressure sealed
Printed the week of January 28th
• Mailed on January 28th
What is new in 2013?
• OASDI
• Soc Sec 6.2% for Employees (max $113,700)
• Soc Sec 6.2% for Employers (max $113,700)
• Medicare 1.45% & additional
• W/H rates for California were slightly lower
• W/H rates for Feds were slightly lower
• Mileage rate remains at $.565 (eff 1/1/13)
How do we get Box 1?
Additional Information
• Duplicate W-2s
• Current Employees, through ESS
• Termed/Retired, Call ACO
• State exempt W-4s processed only by ACO
• Cannot go exempt on State unless exempt from
Federal
• Address/E-mail Update
• W-2 Box 12DD
2012 Statistics
• SSA W-2 file will be sent this week
• Federal Reportable wages total = $1.08 Billion
• County of Riverside = $1.06 Billion
• Total Taxes withheld = $245 Million
• Number of W-2s prepared = 22,164
• County of Riverside = 21,837
• Reported under 8 EINs
Paycheck Stub FAQ
Tracey Corso, CPP
Accounting Supervisor
Your Paycheck Stub
• Earnings
• Other
• Overtime changes
Your Paycheck Stub
• Earnings (Other)
Your Paycheck Stub
• Earnings (adding overtime rate)
Your Paycheck Stub
• Earnings (adding overtime rate FLSA)
Your Paycheck Stub
• Taxes
– Additional Medicare handling
Your Paycheck Stub
• Taxes
– CO26 to W-2 Boxes
Not the same
Your Paycheck Stub
• Taxes
– CO26 to W-2 Boxes
Your Paycheck Stub
• Deductions
– Before Tax Deductions (with Tier 1)
Your Paycheck Stub
• Deductions
– Before Tax Deductions (with Tier 2)
Your Paycheck Stub
• Deductions
– Before Tax Deductions (with Tier 3)
Your Paycheck Stub
• Deductions
– Before Tax Deductions (W-2 12DD)
Your Paycheck Stub
• Deductions
– After Tax Deductions (with garnishments)
Your Paycheck Stub
• Deductions
– After Tax Deductions (with child support)
Your Paycheck Stub
• Employer Paid
my|CalPERS Update
Cindy Laurenson, CPP
Supervising Accountant
my|CalPERS
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www.calpers.ca.gov
Members have access
Will provide real-time data
Annual Member Statements are available
online. They will no longer be mailed unless
you “opt in”
my|CalPERS
• Transmit four agency files on Monday of pay
week
• Reporting Retirees’ earnings and hours
• 95% posted by Thursday of pay week
– 150 – 300 errors per pay period
– Errors mostly due to PPA dates, LDW errors,
adjustments, duplicate ApptIDs
– Entering separation dates timely eliminates LDW
errors
– TAP retro separations - use beginning date of the next
pay period to separate employees to prevent errors
my|CalPERS
• CalPERS Formula and Contribution Rate changes in FY 2013
– Tier2 effective 08/23/12 reduced Misc retirement benefits
from 3% @ 60 to 2% @ 60 and employee paid member
contributions from 8% to 7%
– Tier2 reduced Safety benefits from 3% @ 50 to 2% @ 50
– PEPRA’s (T3) reduced Misc benefits from 2% @ 60 to 2% @
62 and also reduced member contributions from T2 7% to
T3 @ 6.5%
– PEPRA’s (T3) Safety’s benefits were changed from 2% @ 50
to 2.7% @ 57, their member contributions increased to
10.75%, EE pd @ 9%, ER paid @ 1.75%
my|CalPERS
• CalPERS Formula and Contribution Rate changes in FY 2013
– DA’s contract is unique which required additional
programming changes
– CalPERS gave County and Flood a rate reduction for
Employer Contribution rates effective PP06 – PP14 to help
offset RBP Replacement Benefit Plan invoices for some
retired employees
– Each fiscal year our employer contribution rates change
effective with the payroll period that includes July 1.
FY13/14 rates will change on PP15-2013
PEPRA
• PEPRA Public Employees’ Pension Reform Act of 2013
– Effective 1/01/2013
– Misc 2% @ 62, 6.5% EE paid member contributions,
pensionable earnings capped @ 113,700 this year – tied to
Social Security Base, then will follow CPI Consumer Price
Index
– Safety 2.7% @ 57, 10.75% member contributions, 9% EE
paid and 1.75% ER paid, capped @ 136,440 this year
– UNA not available to Tier3 employees
– UNFT3 new TRC non-reportable code for Tier3 employees
receiving actual pay for Uniforms (Earnings code UN3)
– Prohibits purchase of air time
Questions??