Payroll Accounting Update

1、Payroll AccountingUpdate1Gary Millet, Associate DirectorPayroll Accounting DirectorateGovernment Employees Services DivisionAgendaPayroll Accounting Directorate UpdateAdministrative Billings, Collections, and ClaimsGovernment Insurance ServicesReconciliation and RetirementSystems Control and Reconci

2、liationCertification and DisbursementTreasury Reconciliation2Organization3Government Debt and Insurance BranchTo account for all activity regarding employees debt management and assisting agencies with managing and understanding their employee receivables; handling Federal employees Temporary Contin

3、uing Coverage programs; and operating OPMs reconciliation of employees FEHB coverage with the FEHB carrier coverage4Government Debt and Insurance BranchAdministrative Billings/Collections and Claims SectionsProcessesSystem and manually generated receivablesCancellations and/or waiversAdjustments to

4、bills and collectionsThird party garnishments Post 1956 Military Deposits, tax liens, bankruptcies, etc.Check, credit card, and salary offset collectionsRefunds5Government Debt and Insurance BranchAdministrative Billings/Collections and Claims SectionsTransfers receivables to claimsEnters delinquent

5、 receivables in claims systemSubmits accounts to Treasury Offset Program (TOP), FED DEBT or collection servicesReturns NSF checks or other itemsMails debt noticesAnswers telephone and written inquiries6Government Debt and Insurance BranchGovernment Insurance Services SectionThe Direct Premium Remitt

6、ance System (DPRS) is a centralized automated system that bills and collects health insurance premiums from eligible non-Federal enrollees who are eligible and elect to participate in the Federal Employees Health Benefits (FEHB) Program under the Temporary Continuation of Coverage (TCC) and Spouse E

7、quity regulationsThe Centralized Enrollment Clearinghouse System (CLER) is a system that received electronic FEHB enrollment data from health insurance carriers and Federal payroll offices on a quarterly basis for approximately four million health benefits enrollees7Government Debt and Insurance Bra

8、nchGovernment Insurance Services SectionMore than 15,500 FEHB enrollmentsProcesses collectionsLockboxChecksPreauthorized DebitsAdjustments/reversalsProcesses CLER reconciliationsPayroll Office transmissionsCarrier transmissions8Payroll Reconciliation BranchPayroll Reconciliation and Retirement Secti

9、onBi-weekly payroll reconciliations - $30 billion annuallyReconciles Payroll Accounting System (PACS) net pay to the SF-1166 to disbursementsReconciles PAYE to PACS to account for negative payReconciles SF-2812, Report of Withholding and Contributions for Retirement, Life, and Health Insurance to PA

10、CS and general ledger9Payroll Reconciliation BranchPayroll Reconciliation and Retirement SectionBi-weekly payroll reconciliations - $30 billion annually (contd.)Reconciles PAYE to PACS for non-Fed benefits, Retirement, Life, and Health InsuranceReconciles PACS retirement deductions to RETM retiremen

11、t deductionsProcesses corrective actions/accounting adjustments for out-of-balance items10Payroll Reconciliation BranchPayroll Reconciliation and Retirement SectionRetirement/separation processing 65,000 annuallyProcesses and certifies biweekly retirement and separation casesProcesses biweekly speci

12、al retirement type casesProcesses Post-1956 Military Service DepositsProcesses Federal Erroneous Retirement Coverage Correction Act (FERCCA) Corrections11Payroll Reconciliation BranchPayroll Systems Control and Reconciliation SectionReconciles Treasury Symbols12X6276(40) Employees Payroll Allotment

13、Account12X6275(40) Withheld County Income Taxes12X6205(40) Other Federal Payroll Withholdings12X6050(40) U.S. Savings BondsControls and schedules production of budget cost agency weekly reportsProvides accounting support to cross-serviced agencies12Certification and Disbursement BranchPayroll Certif

14、ication & Disbursement SectionConfirms accounting records for biweekly salary payment filesAccuracyAuthorizes release for update to general ledgerDetermines legality of paymentsServes as liaison between Treasury/FMS and NFC13Certification and Disbursement BranchTreasury Reconciliation SectionManages

15、 the following:Processing of Treasury cancellations and creditsProcessing of claim packagesResearching unbilled receivablesReconciling cancellations/credits1415Payroll Operations UpdateCarey Turner, Acting Associate DirectorPayroll Operations DirectorateGovernment Employees Services DivisionAgendaPa

16、yroll Operations Directorate UpdateTax and Benefits OverviewPersonnel Processing OverviewPayroll Processing Overview16Payroll Operations Directorate1718Annual Payroll Operations StatisticsService Provided for 2009VolumeMetricSalary Payments16.4 Million99.999% paid accuratelyAverage Number of Employe

17、es Paid per Pay Period631,98099.999% paid accuratelyWage and Tax Statements for Tax Year 2009729,337100% mailed by 1/31/10 per IRS guidelinesT&As Corrected by NFC506,866100% corrected prior to final payroll passSPPS Manual Payment Transactions137,839Processed timely for respective pay periodTelephon

18、e Inquiries73,63980% answered within 30 seconds; 70% resolved on first callWritten Inquiries3,500Responded to within 7 daysCustomer Training Sessions35As per customer requestsManual Table Management Updates14,000Updated within 5 daysFERCCA Cases Certified927N/AProgram Changes Tested in QA area428Tes

19、ted timely prior to implementationTax changes tested and verified in Tax Reporting Area64Tested timely prior to implementationTax and Benefits Processing BranchTax and Benefits Processing Branch (TBPB) is divided into two sectionsBenefits Processing SectionPayroll Tax Reporting Section (PTRS)19Tax a

20、nd Benefits Processing BranchFunctionsTSP payroll office reconciliations and processingFEHB payroll office reconciliations and processingInternational employee processing20Tax and Benefits Processing BranchBenefits Processing SectionTSP payroll office reconciliations and processingReconcile the bi-w

21、eekly TSP contributions file sent by payroll to TSPSubmit rejected items and accounting for those notre-submittedSubmit manual records to TSP as neededPrepare proper accounting entries related to manual recordsNotify programmers of changes in TSP plan that require NFC program changesSubmit Software

22、Change Requests21Tax and Benefits Processing BranchBenefits Processing SectionTSP payroll office reconciliations and processingPrepare CAPS entries for breakage and negative adjustments from reports from TSPWork TSP related portion of FERCCA casesMonitor TSP retro-collections or make-up contribution

23、sAssist programmers and manual pay with TSP related issuesRespond to payroll office TSP related inquiries22Public Law 111-31signed June 22,2009Will be implemented in Pay Period 20First full pay period of AugustSome Tidbits Regarding Implementation of Automatic Enrollment in the Thrift Savings Plan23

24、TSP Auto EnrollmentAgencies should begin automatically enrolling FERS and CSRS employees hired or rehired on or after the first full pay period in August 2010, pay period 16 or as soon as feasible thereafterAuto enrollment applies to all FERS and CSRS employees (including re-employed annuitants) who

25、 are newly hired or rehired. Unless these employees make their own elections, the agency must enroll them in TSP at a contribution rate of three percent of their basic pay.24TSP Auto EnrollmentThe contributions will be invested in the “G” fundA new TSP status code of “A” will identify auto enrolled

26、TSP participantsTo request a fund of auto enrolled contributions participants must submit their refund requests directly to TSP no later than 90 days after TSPs receipt of the first automatic enrollment contribution by using Form TSP-25, Request for Automatic Enrollment Refund25TSP Auto EnrollmentTh

27、e amount refunded by TSP will be reported on a 1099-R from TSP and must be included in the employees Tax Returns for the year of refund The NFC issued W-2 will not be adjustedThe amount refunded will not be subjected to the 10% early withdrawal penalty26TSP Auto EnrollmentTSP follows IRS guidelines

28、governing auto enrollment programs, the agency matching as well as the associated earnings associated with the refunded employee contributions must be forfeited to the TSP. The automatic 1% for FERS employees will remain in the account.27TSP Auto EnrollmentThe employees who are on the agencies rolls

29、 prior to implementation and who are not contributing to the TSP will not be automatically enrolled. They will retain their existing TSP eligibility dates until they elect to contribute to the TSP or are separated from service.28TSP Auto EnrollmentAgency ResponsibilitiesInform their new employees of

30、 their automatic enrollment, explain the benefits of the plan, notify them that they can change or terminate their contributions at any timeAllow employees who do not wish to participate in the plan to terminate their contributions within the first pay period of hire or rehire. The employee can stop

31、 the contributions by using their self-service electronic system (e.g. Employee Express, EPP, Postal Ease, MyPay or use TSP-1.29TSP Auto EnrollmentAgency Responsibilities (contd.)Deduct three percent of employees basic pay and submit it to TSP if employees do not make an alternate contribution elect

32、ionSubmit data records, through NFC, to establish the TSP account with a code of “A” (auto enrolled), the status date should be date of hire or rehire30TSP Auto EnrollmentAgency Responsibilities (contd.)If the employee elects to immediately terminate auto enrollment, the agency should submit a data

33、record with a status code of “T” (terminated contributions) and the status date should be the date of hire or rehire31TSP Auto EnrollmentAgency Responsibilities (contd.)If immediately upon hire or rehire the employee elects to contribute more than three percent, normal contribution processing rules

34、apply. The status code should b “Y” (contributing to TSP) and the status date should be the effective date of the election.32TSP Auto EnrollmentAgency Responsibilities (contd.)When an employee is hired into a position that does allow coverage under FERS or CSRS the employee is not eligible for TSP.

35、If an Agency later processes a personnel action to cover the employee to a position that is covered under FERS or CSRS, the Agency must enroll them in TSP at that time.33Tax and Benefits Processing BranchBenefits Processing SectionFEHB payroll office reconciliations and processingReconcile the FEHB

36、records in the OPM CLER systemInsurance providersNFC payroll officeRespond to FEHB related inquiries34Tax and Benefits Processing BranchBenefits Processing SectionInternational employee processingSet-up new employees assigned to an international organizationDetermine benefits statusMaintainComputeBi

37、llFEHB/Social SecurityRespond to international employee related inquiries35Tax and Benefits Processing BranchPayroll Tax Reporting SectionOversee issuance of NFCs W-2sReconcile W-2 suspenseIssue W-2Cs as neededPrepare quarterly tax returnsFederal 941sState, local and county tax reportsWork with prog

38、rammers and publishing section to ensure ALLTAX changes are timely implemented and notice is given to customers36Tax and Benefits Processing BranchPayroll Tax Reporting SectionTest tax changes as they are madeBalance quarterly Federal, state, local, and county tax depositsReconcile tax deposits bi-w

39、eeklyWork on FERCCA cases as W-2s are neededResolve tax issues between Federal, state, local or county taxing authoritiesReview IRS regulations37Tax and Benefits Processing BranchPayroll Tax Reporting SectionReview IRS Notices for Employees W-4sAssist programmers with tax reporting or W-2 issuesComp

40、lete transaction code tests on W-2sOversee agency W-2 testingRespond to W-2 related inquiries 3839Personnel Processing Branch At a GlanceDeidre Charlot, ChiefPersonnel Processing BranchGovernment Employees Services DivisionPersonnel Processing BranchCall routingEmployee experiences a problem related

41、 to salary, employment status, or other payroll/personnel issueContacts Servicing Personnel Office (SPO)SPO representative cannot resolve problemContacts NFC help desk (Call Center, EmpowHR Help Desk or webTA Help Desk)40Personnel Processing BranchCall routing Payroll/Personnel Call Center technicia

42、n/analyst diagnoses problemReports resolution to callerSeeks guidance from senior analyst or supervisorResolves systemicallyTasks Software Problem Report (SPR) to proper developer groupDeveloper notifies Call Center upon resolutionCall Center notifies customer of resolution via email41Personnel Processing BranchFY 2010 Key Initiatives Migrated the Call Center, EmpowHR Help Desk and webTA Help Desk to RemedyPhase 1 incident tracking February 2010Phase 2 SPR tracking April 2010Automated e-mail notifications from RemedyIncident number and summaryIncident number is resolved with