PURPOSE

To establish the responsibility and requirement for processing the college payroll.

REFERENCES

• RCW 42.16.010 Salaries paid twice each month—Policies and procedures to assure full payment—Exceptions
• RCW 41.04.035 Salary and wage deductions for contributions to charitable agencies—“United Fund” defined—Includes Washington state combined fund drive.
• RCW 41.04.036 Salary and wage deductions for contributions to charitable agencies—Deduction and payment to United Fund or Washington state combined fund drive—Rules, procedures.
• Collective Bargaining Agreements
• Office of Financial Management

POLICY

It is the policy of the college to remunerate in a timely fashion employees for services rendered in accordance with law and contractual agreements.

PROCEDURES

Payment of Wages

District #4 payroll data is processed by the State Board for Community and Technical Colleges.

Professional staff contracted for a certain number of days or months each year are paid according to the number of pay periods covered by the contract.

Employee earnings are established by employment contracts and/or Employment Worksheets submitted to Human Resources by budget managers or others with authority to establish earnings. This information is then forwarded to payroll for processing.

Classified staff is paid in accordance with the salary schedule in the Collective Bargaining Agreement.

Payroll Taxes and Deductions

Payroll deductions from gross employee earnings are made in the following categories as required by federal or state law:

1. Income tax withholding based upon wages and declared exemptions.
2. Medical aid-industrial insurance as per current rates.
3. Old Age and Survivors’ Insurance (Social Security) as per rates established by Congress.
4. Retirement as per rates established by the legislature for TIAA/CREF or Washington State Department of Retirement.

Miscellaneous deductions are made from an employee’s salary only upon his/her written request (RCW 41.04.035, 41.04.036). Such deductions are contingent upon approval by the SBCTC payroll system.

Wage assignments (voluntary transfers of an interest in writing of an employee’s wages for the benefit of creditors) may be made by the District at the discretion of the President.

All writs of garnishment or federal levies must be served to the Assistant Attorney General for processing. After processing the garnishment or levy, the payroll warrant is subject to garnishment, levy, or cancellation. The Attorney General’s office will forward this information to payroll for processing.

Changes in an employee’s status such as number of exemptions, miscellaneous deductions must be promptly reported to payroll. To be effective in a particular pay period, changes must be reported prior to the payroll run of the pay period so affected. Changes to retirement, health insurance or beneficiaries must be reported to HR.