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Payroll Procedures

Payment Schedules

In accordance with state law and regulation, all Albuquerque Public Schools personnel shall be paid on a biweekly basis.  The Payroll Department, in collaboration with the assistant superintendent of Human Resources, shall be responsible for establishing pay schedules for all personnel.  Pay schedules shall consider the length of contract days of each employee group.

Methods of Payment

All contract employees shall be paid by electronic transfer (direct deposit) to the financial institution of their choice or through a debit bank card. Prior to reporting to work, newly hired and rehired employees must submit a properly completed Direct Deposit Authorization Agreement through the new hire process.  Pay shall be available to employees at the beginning of business on payday.

If employees need to change their financial institution of choice or financial information, the employee shall allow thirty (30) days for changes to become effective.  If making a change because an old account is being closed, it is recommended that the first deposit to the new account or financial institution be confirmed, prior to closing the old account.

All contract employees shall receive verification of their biweekly payment, or paycheck stub, via secured electronic email.

Adjustments to Pay

Monthly paid employees who start late, terminate prior to their contract end, or must be in a leave-without-pay status, shall have their pay prorated based on the work days in the pay period in which the late start, early termination, or leave-without-pay event occurs.

Deductions

Federal income tax, state income tax, Social Security tax, long-term disability insurance, and retirement shall be mandatory deductions.  

Other voluntary deductions such as health insurance, dental insurance, flexible spending accounts (FSA), 403(b) and 457(b) plans, optional life insurance, long-term care, and organization dues shall be deducted at an employee's request subject to plan documents and salary reduction agreements.  Deductions for 403(b) and 457(b) plans, and retirement plans are tax-deferred for the purpose of federal and state income taxes.  Health insurance, dental insurance, and contributions to FSAs are exempt from federal and state income taxes and FICA taxes.

If an employee's pay is not sufficient in a pay period to cover all deductions, mandatory deductions shall be taken first.  The remaining amount shall be applied to elected deductions taken in a priority order established by the Payroll Department.

Internal Revenue Service payments and court-ordered payments imposed against an employee shall take priority over voluntary deductions.

Missed deductions may be billed to the employee for direct payment.  All payments for missed deductions made via direct payment shall be considered post-tax payments.

Stop Payment and Replacement of Checks

All requests for stop of payment and replacement of checks shall be directed to the Payroll Department.

Overpayment and Underpayment

To avoid underpayments, all pertinent employment information shall be submitted to the Payroll Department in a timely manner for processing.  In addition, all time and attendance regulations shall be followed to ensure that time worked and days absent are reported accurately and promptly to facilitate proper payment.   Underpayments shall be paid on the next cycle payment to the employee.  

Requests for out of cycle payments may be submitted by the employee’s supervisor to the Payroll Department.  Pay for extra compensation or stipends which are in addition to the employee’s regular pay shall not be eligible to be processed out of cycle.  Requests shall include all pertinent information to clearly document the cause of the omission/error and any steps taken to avoid such circumstances in the future.  Requests shall be granted at the discretion the Payroll Department.

To avoid overpayments, all employees whose leave balances may not be sufficient to cover absences taken shall contact the Payroll Department.  Any overpayment that occurs as a result of overuse of leave shall be recouped in its entirety as a deduction from the earliest pay after the Payroll Department is aware of the overuse of leave.

All other overpayments shall be recouped from funds due to the employee. An employee who knows that he or she has been overpaid should report that overpayment immediately to the Payroll Department.

 

Administrative Position:                  Chief Financial Officer/Assistant Superintendent of
                                                           Human Resources

Department Director:                      Executive Directory of Accounting/Leave Specialist

References:
Legal Cross Ref.:                  
Board Policy Cross Ref.:                    DK – Payroll Procedures
                                                           GB9 – Leave and Holidays

Procedural Directive Cross Ref.:        Employee Handbook

NSBA/NEPN Classification:             DKA

Revised: May 1995
Revised: April 1996
Revised: April 1997
Reviewed: June 12, 2012
Revised: November 13, 2013

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