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Business Procedures Manual

20.3 Payroll Reports

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20.3.1 Health Care Reporting and Premium Remittance

The University System of Georgia, operating as self-insured for the purpose of providing health insurance to employees, collects premiums for health insurance from the institutions, and remits funds as required to the contractor administering health insurance claims. The Health Insurance Transmittal spreadsheet is used for collecting employee and employer information and premium amounts from each institution. The use of the Health Insurance Transmittal spreadsheet is described in Section 5.1.2.

  • Submit to: University System Office
    • Spreadsheet via electronic submission
    • Payment via wire transfer
  • Submission Date(s): 5th calendar day of the following month

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20.3.2 Teachers Retirement System Reporting and Deduction Remittance

Most full time employees of the University System of Georgia are covered under the Teachers Retirement System (TRS) for retirement benefits. Using the software available from the payroll system being used at the institution, a report is produced providing details required by the Teachers Retirement System. Using data from the report along with totals from other reconciliations, a monthly “invoice/statement, “provided by TRS, is completed accumulating pertinent totals of the amounts to be remitted to the Teachers Retirement System. More information on this reporting is described in Section 5.1.6.

  • Submit to: Teachers Retirement System
    • Data file containing the detailed report via electronic submission
    • Invoice/statement via fax and mail
    • Payment via wire transfer
  • Submission Date(s): Monthly

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20.3.3 Employee’s Retirement System Reporting and Deduction Remittance

Some employees at University System Institutions are covered by the Employees Retirement System (ERS). For monthly reporting, the ERS provides a form “17E” that is used to report number of contributing members along with various salary and contribution totals. A detailed report is also required providing detailed information about each person at the institution covered by ERS. More information on this reporting is described in Section 5.1.6.

  • Submit to: Employees Retirement System
    • Report via electronic submission
    • Form 17E via mail
    • Payment check via mail
  • Submission Date(s): Monthly

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20.3.4 Georgia Defined Contribution Program Reporting and Deduction Remittance

Part time employees who are not covered by either the Teachers Retirement System or the Employees Retirement System must participate in the Georgia Defined Contribution Program. Since the Georgia Defined Contribution Program is administered by the Employees Retirement System, the reporting procedures are very similar. For monthly reporting, the ERS provides a form “17G” that is used to report number of contributing members along with various salary and contribution totals. A detailed report is also required providing detailed information about each person at the institution covered by the Georgia Defined Contribution Program. More information on this reporting is described in Section 5.1.6.

  • Submit to: Employees Retirement System
    • Report via electronic submission
    • Form 17G via mail
    • Payment check via mail
  • Submission Date(s): Monthly

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20.3.5 Submission of Georgia Income Tax Withheld to the Georgia Department of Revenue

Georgia income taxes withheld from employee’s payroll checks must be periodically submitted to the Georgia Department of Revenue (DOR). Generally, if taxes withheld in the previous fiscal year exceed $50,000, then taxes withheld from a current payroll must be remitted electronically by the following Wednesday or Friday. Refer to the DOR website for exact details. If the taxes in the previous fiscal year were less than or equal $50,000, the institution must remit the taxes monthly using Form GA-V, which is a payment coupon. In addition to the monthly or periodic remission of taxes withheld, a quarterly return (form G-7 Quarterly Return) is also required. More information on this submission is described in Section 5.2.1.

  • Submit to: Georgia Department of Revenue
  • Submission Date(s):
    • Withheld taxes greater than $50,000: By the following Wednesday or Friday via electronic transfer
    • Taxes and Form GA-V: Monthly
    • Form G-7: Quarterly

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20.3.6 Submission of Quarterly Reporting to the Georgia State Department of Labor

Reporting to the Georgia State Department of Labor consists of a quarterly listing of employees (excluding student employees) with salary for the quarter. This listing is typically produced by the institutions payroll system. A form provided by the Georgia State Department of Labor also provides a method of reporting totals and “tax due”. The university system operates on a reimbursable basis, so tax due on the quarterly form is reported as “0.00”. Institutions are billed annually from the Department of Administrative Services for claims paid, and the institutions remit directly to the Georgia State Department of Labor. More information on this submission is described in Section 5.4.1.

  • Submit to: Georgia State Department of Labor
  • Submission Date(s):
    • Form: Quarterly
    • Taxes: Annually

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20.3.7 Submission of Annual Reporting to the Georgia State Department of Labor

Annual reporting to the Georgia State Department of Labor is accomplished on magnetic media, currently using a diskette. The report is generated from the institution’s payroll system. More information on this submission is described in Section 5.4.4.

  • Submit to: Georgia State Department of Labor
  • Submission Date(s): Annually

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20.3.8 Submission of Annual Reporting to the Department of Audits and Accounts

This is the Continuous Audit report for Payroll, Travel, and Per Diem and Fees. The Department of Audits and Accounts is charged by state law to compile annual listings of:

  • Salary amounts and travel amounts for state employees; and
  • Amounts paid for “Per Diem and Fees” to corporations or to individuals that are not state employees.

These reports are submitted electronically on an annual basis after the close of the fiscal year, but the University System requires each institution to prepare and reconcile these reports quarterly to minimize errors in the final report. More information on this submission is described in Section 5.4.7.

  • Submit to: Department of Audits and Accounts
  • Submission Date(s): Annually after the close of the fiscal year

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