Payroll is the compensation given to individuals in an organization for work or services provided to the organization. Compensation is generally based on an individual's contribution to the achievement of organizational goals and objectives.

Payroll generally involves a series of tasks necessary to ensure that employees are properly compensated and that the applicable federal, state, and local withholdings are deducted from gross wages. Additionally, detailed records must be maintained to support tax deposits required for the withholding of FICA (Social Security and Medicare), FUTA (Federal Unemployment) and SUI (State Unemployment Insurance).

The Board of Regents appoints the President of the university, who shall serve at the pleasure of the Board according to such terms as may be mutually agreeable to the Board and the President. (Gold Book, Article II, Section 2(a))

The Board also approves the employment of faculty members at the administrative level, and staff employees at the vice president level and above and fixes their compensation and tenure of service upon the recommendation of the president and prior to any offer of employment, except that the President may conditionally appoint such persons for a 90-day period. (Gold Book, Article II, Section 2(d))

Further, the Board of Regents approves the salary and benefit ranges for all University personnel. (Gold Book, Article II, Section 2(f))

The President approves all other personnel actions including, but not limited to hiring, termination, and pay rates. No offers, either verbal or written, are made to the candidate until approved by the President. Once approved, Human Resources contacts the candidate to make a verbal offer, which if accepted, is followed by a written offer of reemployment, contingent upon verification of references and background check.

All employment contacts will be made by the Office of Human Resources, unless mutual arrangements have been made between Human Resources and the hiring officer. Once the best qualified candidate for a position is identified, the hiring department and Human Resources agree on a starting salary/wage to be offered.

Changes in any employee's payroll status are reported on a timely basis along with the appropriate approval signatures. No changes to payroll data will be made without the proper documented approvals.

Initiating and Authorizing

This process is managed by Human Resources. Procedures for this are not included in this manual.

Steps prior to processing payroll include: