New Employees in OSPA, Part 2

1
New Employees in OSPA, Part 2

• Oregon Statewide Payroll Services

2
Class Outline

• Employees New to State Service
• The Basics
• PEBB Opt Out
• PEBB Waive
• PEBB Domestic Partner Insurance
• PA Entered After Run 2
• Returning Retiree

3
PEBB Exceptions
4
PEBB Exceptions

• Employee opts out of medical insurance
• Employee waives or declines PEBB benefits
• Employee signs-up for domestic partner insurance

5
Opt Out of Medical Insurance
6
PEBB Opt Out

• OAR 101-020-0015 allows an employee who has
  coverage under another employer sponsored group
  medical plan to opt out of health insurance
• Resources, Employee Benefits, Public Employees
  Benefit Board (PEBB)
• Publications, Reference Manual, Entry Guides,
  PEBB Opt Out

7
Opt Out Contd

• Either employee or agency enters opt out in
  pebb?benefits
• If employee self-enrolls, confirm opt out from
  Home Page Alert in PDB
• Confirm opt out on P070
• Deduction Code OONN
• Plan Code 001 -- PEBB Coverage
• Plan Code 002 -- Other Coverage

8
Opt Out Cont'd

• Confirm or enter on-going cash in lieu of
  benefits on P050
• Pay type IR
• Space through ADJ to remove default A
• Do not enter RATE, UNITS, or AMOUNT
• OSPA calculates 3rd PTB1 OPT OUT AMT (dental
  basic life premiums)
• PTB1 OPT OUT AMTS
• 1st AMT Total amount agency pays
• 2nd AMT Amount to PEBB
• 3rd AMT Amount to employee

9
P070 OONN 001/002 Entry

• P070 OR,,053106
  DEDUCTIONS AND DEDUCTION ADJUSTMENTS
• LASTNAME, FIRSTNAME
• DA98
  PRESS ENTER FOR NEXT PAGE
• A DED PLAN OPE DATE -EMPLOYEE---SHARE-
  JOB EMPLR BOARD VENDOR
• D CODE CODE CD BEGIN END PCT PCT FIXED
  SHR SHARE SHARE SHARE
• J DESC DESC GRS NET AMOUNT
  PCT
• ? OONN 001 H 063002 053106 .00
  .00 .00 .00
• OPT OUT PEBBCOVRAGE COMM
  TRANS DATE 050906
• ACH ACCT ACCT CD
• ? SLNN 001 N 063002 053106 .00
  .00 .00 .00
• BASIC LIFE PRETAX/5K COMM
  TRANS DATE 050906
• ACH ACCT ACCT CD
• ? WDNN DDD D 053106 053106 .00
  .00 .00 .00
• WILLMT DENT EMPFAMILY COMM
  TRANS DATE 050906
• ACH ACCT ACCT CD

10
P050 IR Entry

• P050 OR,,1,053106 GROSS PAY
  ADJUSTMENTS ON FILE
• LASTNAME, FIRSTNAME
• PAY STRT STOP ADJ
  DAYS TRAN
• TYP DATE DATE TYP RATE UNITS AMOUNT
  WRKD DATE ERROR MSG
• ? VAP 053106 053106 A 18.80 24.60
  462.48 050306
• VAC PAYOFF
  COMMENT VA PAY
• ? IR 063002 999999 .00 .00
  .00 061802
• INS RETURN PRO
  COMMENT INS RETURN
• ? A
• 
  COMMENT
• ? A
• 
  COMMENT
• ? A

11
Alerts to Opt Out

• If employee self-enrolls, PDB Home Page Alert
• Payroll Exception Reports 5900 CASH BACK AND
  NO GPA

12
Decline or Waive Benefits
13
Decline or Waive PEBB Benefits

• OAR 101-020-0018 allows an employee to decline or
  waive the right to the employer contribution
  enrollment in any PEBB benefit plans
• Resources, Employee Benefits, Public Employees
  Benefit Board (PEBB)
• Publications, Reference Manual, Entry Guides,
  PEBB Waive Benefits

14
If Employee Declines Benefits

• Either employee or agency enters declination in
  pebb?benefits
• If employee self-enrolls, confirm from PDB Home
  Page Alerts
• Confirm declination on P070
• Deduction Code OONN
• Plan Code 005 Insurance Waiver
• Enter waivers on P010

15
P070 Benefit Waiver

• P070 OR,,053106
  DEDUCTIONS AND DEDUCTION ADJUSTMENTS
• LASTNAME, FIRSTNAME
• DA98
  PRESS ENTER FOR NEXT PAGE
• A DED PLAN OPE DATE -EMPLOYEE---SHARE-
  JOB EMPLR BOARD VENDOR
• D CODE CODE CD BEGIN END PCT PCT FIXED
  SHR SHARE SHARE SHARE
• J DESC DESC GRS NET AMOUNT
  PCT
• ? DCNN 100 N 043006 999999 004 .00
  .00 .00 .00
• DEF/COMP REGULAR COMM
  TRANS DATE 040606
• ACH ACCT ACCT CD
• ? DSNN N 063004 999999 .00
  .00 .00 .00
• SEIU 503 F/S COMM
  TRANS DATE 061704
• ACH ACCT ACCT CD
• ? OONN 005 H 053106 999999 .00
  .00 .00 .00
• OPT OUT INS WAIVER COMM
  TRANS DATE 050806
• ACH ACCT ACCT CD

16
P010 Benefit Waiver

• P010 OR WITHHOLDING
  DATA / LOCATOR DATA 010
• LASTNAME, FIRSTNAME
• RDC/CREW/CST CTR 472
  --------------NON OSPS FICA-------------
• ? TAX DATA FOLLOW-UP FLAG N TAX
  SUBJ REPTG TRAN BY
• ? FINAL CHECK ISSUED 000000 YR
  WAGES AGNCY DATE AGNCY/ OPID
• ? FINAL CHECK PERIOD ENDING 000000 ? 06
  0.00 0 000000 /
• ? RETIREMENT START DATE 063097 ? 05
  0.00 0 000000 /
• EFF ----FEDERAL---- -----STATE----- EIC
  RTMT RTMT RTMT FICA SAIF UNEM
• DATE STAT EXEM ADDL STAT EXEM ADDL CD
  SYST STAT ACCT SUBJ SUBJ SUBJ
• ? 053105 S 02 0000 S 02 0000 N
  S D 592292 Y Y Y
• ? 022803 J 05 0000 J 05 0000 N
  S D 592292 Y Y Y
• ----WAIVERS----

17
Alerts with Declination

• If employee self-enrolls, PDB Home Page Alert
• E497 Employees with Non-Blank Waiver Codes Report
  distributed quarterly

18
Domestic Partners
19
Domestic Partners

• PEBB Administrative Manual, 6.11
• Resources, Employee Benefits, Public Employees
  Benefit Board
• Reference Manual, Entry Guides, PEBB Domestic
  Partners

20
Domestic Partner Insurance

• An employee may insure a domestic partner and/or
  the partners children if they have
• Registered their domestic partnership under
  Oregon law or
• Submitted a signed and notarized PEBB Affidavit
  of Domestic Partnership

21
DP Insurance Contd

• If the partnership is by affidavit, the employee
  must file the affidavit within 5 days of
  enrolling
• PEBB does not require proof for a registered
  partnership

22
DP Insurance Contd

• An eligible employee may enroll a domestic
  partner and/or the partners eligible children
  in
• Medical
• Dental
• Vision
• Optional life

23
DP Insurance and Taxes

• Health insurance benefits for an employees
  spouse and tax dependents is a non-taxable fringe
  benefit
• An employee may submit the PEBB Domestic Partner
  Certification for Dependent Tax Status form to
  claim the employees partner and/or children as a
  tax dependent

24
DP Insurance and Taxes

• If the employee does not, the imputed value for
  the health insurance (medical and dental)
  premiums for a domestic partner or DPs children
  is taxable
• Imputed value the fair market value (FMV) of
  the difference between the premium for employee
  only or employee children the premium after
  adding a domestic partner /or DPs children

25
DP Not Tax Dependent

• PDB interfaces the insurance to the P070 with 8
  plan code
• Payroll uses PDB or PEBB Domestic Partner
  Worksheet to determine imputed value
• Based upon the worksheet, payroll makes a DPT
  entry on the P050

26
Not Tax Dependent Contd

• If the employee is part-time or job share and has
  out-of-pocket costs for health insurance for the
  DP and/or children
• Use PDB or Domestic Partner Worksheet to
  determine amount to reduce the imputed value
• Make a second, negative DPN entry on the P050

27
DP P070 Entry

• P070 OR,,053106
  DEDUCTIONS AND DEDUCTION ADJUSTMENTS
• LASTNAME, FIRSTNAME
• DA98
  PRESS ENTER FOR NEXT PAGE
• A DED PLAN OPE DATE -EMPLOYEE---SHARE-
  JOB EMPLR BOARD VENDOR
• D CODE CODE CD BEGIN END PCT PCT FIXED
  SHR SHARE SHARE SHARE
• J DESC DESC GRS NET AMOUNT
  PCT
• ? DCNN 100 N 113005 999999 40.00
  .00 .00 .00
• DEF/COMP REGULAR COMM
  TRANS DATE 120705
• ACH ACCT ACCT CD
• ? OTNN 802 D 123105 999999 .00
  .00 .00 .00
• ODS TRD DENT EMPPARTNER COMM
  TRANS DATE 112905
• ACH ACCT ACCT CD
• ? OTNN 901 D 123105 999999 .00
  .00 .00 .00
• ODS TRD DENT EE YTD/AGCY COMM
  TRANS DATE 112905
• ACH ACCT ACCT CD

28
DP P050 (DPT) Entry

• P050 OR,,1,053106 GROSS PAY
  ADJUSTMENTS ON FILE
• LASTNAME, FIRSTNAME
• PAY STRT STOP ADJ
  DAYS TRAN
• TYP DATE DATE TYP RATE UNITS AMOUNT
  WRKD DATE ERROR MSG
• ? DPT 123105 999999 .00 .00
  456.59 122905
• DP TAX BENEF
  COMMENT 2006 DPT TAX
• ? IR 113005 999999 .00 .00
  .00 120705
• INS RETURN PRO
  COMMENT INS RETURN
• ? A
• 
  COMMENT
• ? A
• 
  COMMENT
• ? A

29
P050 DP DPN DPT

• P050 OR,,1,053106 GROSS PAY
  ADJUSTMENTS ON FILE
• LASTNAME, FIRSTNAME
• PAY STRT STOP ADJ
  DAYS TRAN
• TYP DATE DATE TYP RATE UNITS AMOUNT
  WRKD DATE ERROR MSG
• ? DPN 123105 999999 .00 .00
  75.43- 010606
• DP NTAX ADJ
  COMMENT 2006DPT ADJ
• ? DPT 123105 999999 .00 .00
  454.04 110705
• DP TAX BENEF
  COMMENT 2006 DPT VAL
• ? IR 103105 999999 .00 .00
  .00 110705
• INS RETURN PRO
  COMMENT INS RETURN
• ? A
• 
  COMMENT
• ? A

30
P370 DPN / DPT

• P370 OR,,053106,060106,O
  CALCULATION OF CURRENT PAYOFF 370
• LASTNAME, FIRSTNAME
  5200-DOM PARTNER HOURS
• EMPLR
  AMT981.12 HRS/FT 88.00 /184.00
• INCOME TYPE RATE UNITS AMOUNT TAX /RET
  AMOUNT DEDUCTIONS AMOUNT
• TOTAL-R T 14.22 30.00 426.60 FIT
  144.30 AHNN001 LONG 2.69
• UNSCHED T 14.22 58.00 824.76 SIT
  108.00 DONN SEIU 21.27
• COMP TM N 8.00 FICA
  103.04 OPNN802 ODS 82.19
• SH DIFF T .50 64.00 32.00 MEDR
  24.10 RGNN802 REGE 379.59
• ADP NTAX O 75.43- WCD
  1.32 SLNN001 BASI
• ADP TAX O 454.04 ERETF
  103.18 STNN001 SHOR 2.56
• SRETF
  77.00 TDNN SEIU 1.31
• 
  VSNN802 VSP
• 
  XDNN555 DIRE 411.65
• 
  9999001 PRIO 1.34

31
Alerts to DP Coverage

• PDB Home Page Alert for DP Affidavit
• Payroll Exception Reports
• 5200 DOM PART AND NO DPT GPA ENTERED
• 5200 DOM PART GPA AND NO 800 DED PLAN
• PEBB Domestic Partner Report look for missing
  entries

32
Year-end Process for DPT / DPN

• OSPS runs program prior to October run 1 to
  outdate GPAs as of 11/30/XX
• Gross Pay Adjustment Outdated Reports
• After open enrollment PEBB will send report
  listing employees with DP insurance for new plan
  year
• You will need to make new DPT/DPN entries for the
  next year

33
DP as Tax Dependent -- Now

• Employee submits PEBB Domestic Partner
  Certification for Dependent Tax Status to payroll
• Payroll notifies PEBB
• PDB continues to interface insurances to P070
  with 8 plan code
• Payroll does not make DPT entry
• Employee will be on Exception reports

34
DP as Tax Dependent -- Future

• Employee submits PEBB Domestic Partner
  Certification for Dependent Tax Status to payroll
• Payroll enters receipt in PDB
• PDB interfaces insurance to P070 with alpha plan
  code
• Payroll does not make a DPT entry

35
Same Sex DP in Oregon

• Oregon tax law provides for an other deduction
  on the employees tax return for premiums paid
  for a same-sex domestic partner

36
Exercise 6
37
PA Entered after Run 2
38
PA Entered after Run 2

• May impact
• Printed timesheet
• Payment for time worked in closed month
• PEBB benefits
• PERS contributions for closed month

39
Payment for Closed Month

• Enter time
• Create Run Set on P190 Payroll Register Data
• Screen Descriptions, P190, Notes
• Set corrective for new run set on P190
• Verify on P370 Calculation of Current Payoff

40
PEBB Insurance for Closed Month

• OSPA will not accept an interface from PDB with
  an effective date for a closed payroll month
  (after run 2 final)
• Upon direction from PEBB, make one-time
  adjustment to P070 for prior month
• Set corrective on P190 to force premiums

41
PERS Contribution for Closed Month

• OSPA does not recalculate retirement
  contributions for entire month when the
  retirement information is changed on the P010
  between run 1 2
• Make P060 adjusting entries
• RSE subject earnings
• RSP employer pick-up
• RSM employer contribution

42
PERS Contd

• Reference Manual, Entry Guides, PERS, Wage and
  Contribution Adjustments

43
On-line Daily Time Security
44
PSEC Time Entry Security Table

• SSN
• AGENCY
• CCJ
• DIST 8 characters, agency assigned
• SUPV approver levels, 1-5
• RDC crew SUPV may approve
• Screen Descriptions, PSEC

45
Returning Retiree
46
Employee Un-retires (ORS 238.078)

• Retirement benefits will stop
• May be required to repay benefits
• Again makes contributions to PERS

47
Employee Remains Retired (ORS 238.082)

• PERS Employer Manual Resources, Employee
  Benefits, Public Employees Retirement System
  (PERS), Employers, Employer Manual
• Enter in the PPDB after Run 2 for retirement
  month
• Do not restore sick leave

48
P030 Job Status Data

• PERSONNEL TRANS CD
• 148 permanent, limited duration, seasonal
• Usually entitled to same benefits
• 168 -- temporary
• PERS JOB CLASS CODE
• R -- Retiree with 1,039 hr / calendar yr limit
• M Exempt from 1,039 hr. limit

49
P032 Returning Retiree

• P032 OR 10700 1 999999 JOB
  STATUS DISPLAY
• DILLON, MATTHEW S
• JD09 LAST
  PAGE
• CC JOB 1 START/STOP DATES 040306 /
  999999 RECOG SVC DATE 040306
• PERS AGY 10700 POSITION 0001355 DFC 0
  SC 0
• ADDITIONAL JOB STATUS INFO
• CONC --JOB STATUS--- PERSONNEL
  RECOG DBL FIL SEP
• JOB START STOP AGENCY REPR/CLASS
  POSITION SVC DT CODE CODE
• 1 090104 063005 10700 MESNZ7010
  0020101 040306 0 0
• 1 070105 093005 10700 MESNZ7010
  0020101 040306 0 Y
• 1 040306 999999 10700 XA T0001
  0001355 040306 0 0

50
Returning Retiree P030

• P030 OR,,1,999999 JOB
  STATUS DATA 030
• LASTNAME, FIRSTNAME
• JOB STATUS INFO
  CONCURRENT JOB INFO
• JOB STAT START/STOP 040306/999999
  REPORT DISTR CD 140
• PERS AGY/POS/DFC/SC 10700/0001355/0/0
  RECOG SVC DT 040306
• PT-FT CD/PCT P/0.0000
  CITY CNTY CD 24/M
• APPOINTMENT TYP DT/CD 040306/T
  STANDARD HRS PER DAY 8.000
• EMP REPR/CLS/OPT/STEP XA /T0001 /A/E/00
  MASS TRANSIT DIST S
• PERSONNEL TRANS CD 168
  TIMESHEET CD 2
• BENEFIT PKG CD XA
• LEAVE ACCRUAL SVC CD N
  EMPLOYEE ID
• PERS JOB CLASS CODE R
• CREW-UNIT 1406
• WAGE BASIS CD H
• PERSONNEL BASE RATE 7800.00 ---FUND
  SPLITS--- -FIXED MLY DIFFS--
• ADJUSTED BASE 7800.00 LABOR
  COSTING PCT PAY PCT/ PCT/
• PERSONNEL PAY RATE 45.00
  TYPE AMT AMT
• EQUIVALENT RATE 45.00
  CD

51
Returning Retiree P010

• P010 OR
  WITHHOLDING DATA / LOCATOR DATA 010
• LASTNAME, FIRSTNAME WH63
  INQUIRY ONLY THIS AGCY
• RDC/CREW/CST CTR 140
• ? TAX DATA FOLLOW-UP FLAG N
• ? FINAL CHECK ISSUED 093005
• ? FINAL CHECK PERIOD ENDING 093005
• ? RETIREMENT START DATE 000000
• EFF ----FEDERAL---- -----STATE----- EIC
  RTMT RTMT RTMT FICA SAIF UNEM
• DATE STAT EXEM ADDL STAT EXEM ADDL CD
  SYST STAT ACCT SUBJ SUBJ SUBJ
• ? 043006 J 02 0000 J 02 0000 N
  N N 275077 Y Y Y
• ? 103105 S 00 0000 S 00 0000 N
  N N 275077 Y Y Y
• ----WAIVERS----

52
Reports
53
Regular Payroll Runs

• Payroll Exception (preliminary and final)
• Payroll Registers
• E357-020 Employees Eligible for Participation in
  Retirement
• BONDE010-1 Contribution Register

54
Regular Runs Contd

• Deduction Register
• XREF51 Insurance Analysis Exceptions
• B075A B075B Gross Pay Adjustments
• E122-042B PEBB Domestic Partner Report

55
Quarterly Special Reports

• E370-06-1 Income Tax Exemptions
• EICRPT Yearly Earned Income Credit for Tax Year
  YYYY
• E497 Employees with Non-blank Waiver Codes
• E820-1, E820-2, E820-3 Gross Pay Adjustments
  Outdated

56
Questions?
57
Exercise 7 Review
58
Resources
59
OSPA Reference Manual

• Recommended Practices
• New Employees
• Taxes, Foreign Nationals
• Taxes, Withholding
• Interfaces
• OSGP
• PEBB
• PERS
• Savings Bonds

60
Reference Manual Contd

• Entry Guides
• Direct Deposit
• PEBB, Domestic Partners
• PEBB, Opt Out
• PEBB, Part-time and Job Share Employees
• PEBB, Waive Benefits
• PERS, Start Contributions
• PERS, Wage and Contribution Adjustments

61
Reference Manual Cont'd

• Appendices
• A Work Schedule Codes
• B Pay and Leave Codes
• C Deduction Codes
• E Screen Messages
• H Benefit Package Codes
• Screen Descriptions
• Report Descriptions

62
Other Resources

• Agency Checklists (Processing Tools, Step by step
  worksheets and checklists)
• PEBB Administrative Manual

63
Web Sites

• OSPS http//oregon.gov/DAS/SCD/OSPS/
• HRSD http//oregon.gov/DAS/HR/index.shtml
• PEBB http//oregon.gov/DAS/PEBB/index.shtml
• PERS http//www.oregon.gov/PERS/index.shtml
• IRS http//www.irs.gov/