department representative payroll meeting

Department RepresentativePayroll Meeting

Paul Angulo, CPA, MACounty Auditor-Controller

Welcome

Frankie Ezzat, MPA Assistant Auditor-Controller

Welcome

Jennifer Fuller, CPPChief Accountant

Personnel & Other Updates

• New Staff.• New format for Meetings.– Two full meetings per year.– Two Summer Sessions (AKA round tables) per year.

• Survey Monkey.

Payroll Announcements

Mark Delsigne, FPCSupervising Accounting Tech

Payroll Announcements

• No prior pay period adjustments involving Industrial Injury.

• Military Leave reminder.• ACO will return to 9/80 work schedule on CO16-2013.• No voluntary garnishments.• Updating Mailing address vs. Home address.

– Please ensure that both are updated when a change of address is submitted

• Please submit request to ACO_Payroll e-mail

Accounting Reports

Pam TorresPrincipal Accountant

Accounting Reports

• RVPAY640 Actual Costing Interface file• RVPAY752 Employee Earnings Employer PD

(Paid Deduction)• RVPAY018 by Department

Year End Updates

May GaleraSenior Accountant

Tax Updates

• W-2 availability, including eW-2• Tax changes for 2013• Gross to Box 1 (and Box 3)

ePay Services

• Employee Self-Services(ESS) provides access to• Direct Deposit• W-4 Entry• Pay Advice/Stub • W2 = 2007-2012

ePay Services

ePay Services

ePay Services

ePay Services

What about mailed W-2s?

• Legal size forms• Single side printing• Pressure sealed• Printed the week of January 28th• Mailed on January 28th

What is new in 2013?

• OASDI • Soc Sec 6.2% for Employees (max $113,700) • Soc Sec 6.2% for Employers (max $113,700)• Medicare 1.45% & additional

• W/H rates for California were slightly lower • W/H rates for Feds were slightly lower • Mileage rate remains at $.565 (eff 1/1/13)

How do we get Box 1?

Additional Information

• Duplicate W-2s• Current Employees, through ESS• Termed/Retired, Call ACO

• State exempt W-4s processed only by ACO• Cannot go exempt on State unless exempt from

Federal• Address/E-mail Update• W-2 Box 12DD

2012 Statistics

• SSA W-2 file will be sent this week• Federal Reportable wages total = $1.08 Billion• County of Riverside = $1.06 Billion• Total Taxes withheld = $245 Million

• Number of W-2s prepared = 22,164• County of Riverside = 21,837• Reported under 8 EINs

Paycheck Stub FAQ

Tracey Corso, CPPAccounting Supervisor

Your Paycheck Stub

• Earnings• Other• Overtime changes

Your Paycheck Stub

• Earnings (Other)

Your Paycheck Stub

• Earnings (adding overtime rate)

Your Paycheck Stub

• Earnings (adding overtime rate FLSA)

Your Paycheck Stub

• Taxes– Additional Medicare handling

Your Paycheck Stub

• Taxes– CO26 to W-2 Boxes

Not the same

Your Paycheck Stub

• Taxes– CO26 to W-2 Boxes

Your Paycheck Stub

• Deductions – Before Tax Deductions (with Tier 1)

Your Paycheck Stub

• Deductions – Before Tax Deductions (with Tier 2)

Your Paycheck Stub

• Deductions – Before Tax Deductions (with Tier 3)

Your Paycheck Stub

• Deductions – Before Tax Deductions (W-2 12DD)

Your Paycheck Stub

• Deductions – After Tax Deductions (with garnishments)

Your Paycheck Stub

• Deductions – After Tax Deductions (with child support)

Your Paycheck Stub

• Employer Paid

my|CalPERS Update

Cindy Laurenson, CPPSupervising Accountant

my|CalPERS• www.calpers.ca.gov• Members have access • Will provide real-time data• Annual Member Statements are available

online. They will no longer be mailed unless you “opt in”

my|CalPERS

• Transmit four agency files on Monday of pay week• Reporting Retirees’ earnings and hours• 95% posted by Thursday of pay week– 150 – 300 errors per pay period– Errors mostly due to PPA dates, LDW errors,

adjustments, duplicate ApptIDs– Entering separation dates timely eliminates LDW errors– TAP retro separations - use beginning date of the next

pay period to separate employees to prevent errors

my|CalPERS• CalPERS Formula and Contribution Rate changes in FY 2013– Tier2 effective 08/23/12 reduced Misc retirement benefits

from 3% @ 60 to 2% @ 60 and employee paid member contributions from 8% to 7%

– Tier2 reduced Safety benefits from 3% @ 50 to 2% @ 50 – PEPRA’s (T3) reduced Misc benefits from 2% @ 60 to 2% @

62 and also reduced member contributions from T2 7% to T3 @ 6.5%

– PEPRA’s (T3) Safety’s benefits were changed from 2% @ 50 to 2.7% @ 57, their member contributions increased to 10.75%, EE pd @ 9%, ER paid @ 1.75%

my|CalPERS• CalPERS Formula and Contribution Rate changes in FY 2013

– DA’s contract is unique which required additional programming changes

– CalPERS gave County and Flood a rate reduction for Employer Contribution rates effective PP06 – PP14 to help offset RBP Replacement Benefit Plan invoices for some retired employees

– Each fiscal year our employer contribution rates change effective with the payroll period that includes July 1. FY13/14 rates will change on PP15-2013

PEPRA• PEPRA Public Employees’ Pension Reform Act of 2013– Effective 1/01/2013– Misc 2% @ 62, 6.5% EE paid member contributions,

pensionable earnings capped @ 113,700 this year – tied to Social Security Base, then will follow CPI Consumer Price Index

– Safety 2.7% @ 57, 10.75% member contributions, 9% EE paid and 1.75% ER paid, capped @ 136,440 this year

– UNA not available to Tier3 employees– UNFT3 new TRC non-reportable code for Tier3 employees

receiving actual pay for Uniforms (Earnings code UN3)– Prohibits purchase of air time

Questions??