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• Introduction
• 1.0: Accounting Principles and Definitions
• 2.0: Chart of Accounts
• 3.0: Purchasing and Contracts
• 4.0: Travel
• 5.0: Payroll
  • Section 5 Introduction
  • 5.1 Benefits
    • 5.1.1 Reports and Reconciliation
    • 5.1.2 Health Care Reporting and Premium Remittance
    • 5.1.3 Life Insurance Reporting and Premium Remittance
    • 5.1.4 Withholding Schedules for 10 Month Contract Employees
    • 5.1.5 COBRA/Retiree Billing
    • 5.1.6 Retirement System Reporting and Deduction Remittance
    • 5.1.7 Discontinuing Benefits for Retired Employees
    • 5.1.8 Leave Accrual for Summer Faculty
  • 5.2 Taxes
    • 5.2.1 Submission of Georgia Withholding Amounts
    • 5.2.2 Submission of Federal Withholding Taxes and OASDI and FICA/Medicare Taxes
  • 5.3 Employee Pay
    • 5.3.1 Method of Payment for Compensation and Expense Reimbursement
    • 5.3.2 Extra Compensation
    • 5.3.3 Joint Staffing
    • 5.3.4 Limitation of Summer Faculty Pay
    • 5.3.5 Salary Expense Charges for Summer Session Payroll Expenses
    • 5.3.6 Overtime and Compensatory Time
    • 5.3.7 Relocation Expenses
  • 5.4 Reporting
    • 5.4.1 Georgia State Department of Labor
    • 5.4.2 IRS 941
    • 5.4.3 IRS W-2 & W-3
    • 5.4.4 Georgia Department of Revenue Annual Reporting
    • 5.4.5 Teachers Retirement System (TRS)
    • 5.4.6 Employee Retirement System (ERS) and Georgia Defined Contributions (GA DefCon)
    • 5.4.7 Department of Audits and Accounts – Continuous Audit/Payroll
  • 5.5 Determination of Status - Employee vs. Independent Contractor
    • 5.5.1 Factors in Determining Whether a Person is considered an Employee or Independent Contractor
    • 5.5.2 Continuing Education
    • 5.5.3 Additional Compensation for University System of Georgia Employees
    • 5.5.4 Independent Contractors
  • Section 5 Supplement
• 6.0: Accounts Payable
• 7.0: Capitalization
• 8.0: Budget Process
• 9.0: Banking and Investments
• 10.0: Accounts Receivable
• 11.0: Inventory
• 12.0: Protection and Security of Records
• 13.0: Financial Management and Information Systems
• 14.0: Agency Funds
• 15.0: Auxiliary Enterprise Funds
• 16.0: Audits
• 17.0: Affiliated Organizations
• 18.0: Major Repair and Rehabilitation Funds and GSFIC Projects Managed By Institutions
• 19.0: Miscellaneous
• 20.0: Required Reports
• 21.0: Study Abroad Programs
• 22.0: Federal Stimulus Funds
• 23.0: Unrelated Business Income (UBI)
• 24.0: Student Fees
• Updates and Revisions

Section 5.0: Payroll

Table of Contents

• Section 5 Introduction
• 5.1 Benefits
  • 5.1.1 Reports and Reconciliation
  • 5.1.2 Health Care Reporting and Premium Remittance
  • 5.1.3 Life Insurance Reporting and Premium Remittance
  • 5.1.4 Withholding Schedules for 10 Month Contract Employees
  • 5.1.5 COBRA/Retiree Billing
  • 5.1.6 Retirement System Reporting and Deduction Remittance
  • 5.1.7 Discontinuing Benefits for Retired Employees
  • 5.1.8 Leave Accrual for Summer Faculty
• 5.2 Taxes
  • 5.2.1 Submission of Georgia Withholding Amounts
  • 5.2.2 Submission of Federal Withholding Taxes and OASDI and FICA/Medicare Taxes
• 5.3 Employee Pay
  • 5.3.1 Method of Payment for Compensation and Expense Reimbursement
  • 5.3.2 Extra Compensation
  • 5.3.3 Joint Staffing
  • 5.3.4 Limitation of Summer Faculty Pay
  • 5.3.5 Salary Expense Charges for Summer Session Payroll Expenses
  • 5.3.6 Overtime and Compensatory Time
  • 5.3.7 Relocation Expenses
• 5.4 Reporting
  • 5.4.1 Georgia State Department of Labor
  • 5.4.2 IRS 941
  • 5.4.3 IRS W-2 & W-3
  • 5.4.4 Georgia Department of Revenue Annual Reporting
  • 5.4.5 Teachers Retirement System (TRS)
  • 5.4.6 Employee Retirement System (ERS) and Georgia Defined Contributions (GA DefCon)
  • 5.4.7 Department of Audits and Accounts – Continuous Audit/Payroll
• 5.5 Determination of Status - Employee vs. Independent Contractor
  • 5.5.1 Factors in Determining Whether a Person is considered an Employee or Independent Contractor
  • 5.5.2 Continuing Education
  • 5.5.3 Additional Compensation for University System of Georgia Employees
  • 5.5.4 Independent Contractors
• Section 5 Supplement

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