The GE appointment process is described in detail on the Graduate School's website. Departments will prepare an EPRF (Electronic Payroll Request Form) via the workflow for Graduate School approval. Departments will send a separate hire packet directly to the Payroll Office. 

1.  Prepare and Submit an EPRF

Individual Documents:

• BA-GE Payroll Request Form
• ePRF User Manual
• Job Change Reasons for GE PRFs

2.  Submit Hire Packet to the Payroll Office:

   The hire packet for U.S. citizens and U.S. residents consists of the following forms:

• EIF (Employee Information Form)
• W-4
• I-9 and attachments
• Direct Deposit Form (optional; can also be activated via DuckWeb)
• USCIS I-551 (copy front and back sides of Permanent Resident Alien Card or "Green Card") 

   The international packet contains a modified W-4 and the following additional forms:

• UO-NRA. This form is required for all international employees to aid in determining status for tax purposes. It must be completed annually.
• Form SSA-7028
• IRS Form 8233   (This form is completed annually, only if an international employee is from a tax treaty country and wants to claim a tax treaty exemption from taxes.)
• If claiming a tax treaty, the Student Attachment Letter must also be included. 

Bundled Packets:

The Payroll Office provides individual fillable PDF format for most of these forms. The bundled packets, like the individual forms, are also in fillable PDF format and copy, for example, a name entered on one form to all other forms containing a name field.

GE Hire Packet (EIF, W-4, I-9, Direct Deposit)    

International GE Hire Packet (EIF, W-4, I-9, Direct Deposit, SSA 7028, UO-NRA, 8233)

See examples and instructions on how to complete the additional international forms.

Important:

• If the employee provides a receipt in lieu of the actual document when submitting an I-9, the employee must produce the actual document within 90 days of the date of hire or be subject to termination.
• It is also important to remember that the I-9 should be completed within the first three days on campus.

3.  Labor Distribution Changes:

Changes to labor distribution only do not need to be routed through the EPRF DuckDocs system for Graduate School approval, and can come directly to Payroll.

• For changes that affect the past, please submit a PAA to Keri Bartow in the Payroll Office for processing. If the changes requested will be on-going, please check the “use for future” box on the PAA.
• For changes that affect the present and future, please send a PRF to Keri Bartow in the Payroll Office for processing.

Please note: this only applies when the labor distribution is the only thing changing; if the position, FTE, or level are changing in addition to the labor distribution, then an EPRF must be created via DuckDocs.

• Questions? Contact Keri Bartow at kbartow1@uoregon.edu or 6-1101

4.  Rehire:

If the employee is returning after a lapse in service, some hire documents may not be required.  However, if the employee has not been employed for two years, it is advisable to submit a new hire packet again.

 

Rehire Packet Documents for GEs
Social Security Card or Receipt	Yes, if legal name has changed
EIF	Yes, if there are any changes
W-4	Yes, if over one year
I-9	Yes, if over one year
Direct Deposit (Optional)	Attached voided check if over 6 months
Additional Documents for US Residents
USCIS  I-551  Permanent Resident Alien Card or "Green Card"	No, unless card has expired
Additional Documents for International Employees
UO-NRA and copy of I-94 *
Employment Authorization Card *
8233 and Attachment *	Only if claiming a tax treaty exemption

* Yes, if haven't submitted for current calendar year.

There are two types of payments commonly made to graduate students: employment related payments (GE, student hourly) and payments made to graduate students in terms of student aid: awards, fellowships, scholarships, grants, or other support for research such as travel expenses. 

NOTE:  Any student aid payments will be considered in calculations of financial aid.  Students who are already receiving other financial aid from the University need to be warned that payments made as student aid could affect their financial aid award, and they should be encouraged to contact the Office of Financial Aid prior to accepting such payments.

Employment Related

Salary and Hourly Wages: When graduate students are employees of the University, they are generally employed as either a Graduate Teaching Fellow (GE) or as a student employee, and are paid for their “services” or “work” performed.  Generally, compensation for services (salary/wages) is subject to federal and state income tax withholding and is reported on a W-2.  International students who complete additional tax treaty related forms will receive a 1042-S at year-end; they will also receive a W-2 when there is additional taxable income above the treaty exemption amount.

• Payroll Requirements:  It is very important that departments maintain written assignments for GE positions and updated position descriptions for student positions. When students are paid hourly, time sheets must be completed and signed by both supervisor and employee.

Student Aid

Student Aid Awards: The primary purpose of an award, fellowship, or scholarship must be to further the education and training of the recipient.  Fellowships are paid directly to the individual recipients or to the University on their behalf.  To qualify as a fellowship or scholarship, the payment must be a relatively disinterested “no strings attached” educational award with no requirement on the recipient’s part to perform substantial services. 

Payments will qualify as a fellowship or scholarship provided the University will obtain no benefit or only incidental benefit.  If the University will receive more than an incidental benefit, the payments are considered compensation for services.   At the University, student aid is processed by two separate areas of Business Affairs: Accounts Payable or Accounts Receivable.  

• Accounts Receivable (Student Resource Aid on BAO website):  The primary method of processing one-time grant, fellowship, or scholarship payments is through a “Resource Aid Requisition.”  If a student has outstanding charges such as fees, tuition, or library fines, the money owed will be deducted from the award before being credited to the student’s account.
• Accounts Payable  (Participant Support on BAO website):  If a department has a scholarship or fellowship that needs to be paid as a recurring monthly stipend (to defray living expenses), departments should submit a “Check Request List” to Accounts Payable.  Departments may enter non-recurring payments directly into Banner.

Taxation of Scholarships and Fellowships

Departments will want to refer students’ questions on tax issues to IRS Publication 970, Tax Benefits for Education, http://www.irs.gov/pub/irs-pdf/p970.pdf.  Students with complicated tax situations will need to consult with a tax advisor. 

Travel:  Departments will need to determine if the travel is a business expense, of primary benefit to the University, or if it is mainly of benefit to the student.  When it primarily benefits the University, it is a business expense, and departments should process the payment using account codes in the 39XXX series.  An example of this would be travel to represent the department at recruitment fairs.  If the student is the primary beneficiary of the travel, then the payment should be processed as student aid using account code 55105. 

Payroll Payments and Employment Benefits to Graduate Students
Sources & Methods of Payments	Work for Pay?	Pay Amount	Budget Home	Other Constraints	Where/How Payments are Processed	Examples & Other Comments	Account Code/Earn Code	Contacts
GE Salary	.20 - .49 FTE	* FTE and pay rate are set by hiring unit. Pay equity within unit and level.	Departments, Admin Units, Centers	Work within academic term.  Types of work. Employment contract.	EPRF to Grad School.  Monthly check through Payroll.	All GE Appointments	GE Earn Codes 10620/GTA 10623/GTS 10625/GRS	Grad School 6-2824 BAO
Tuition Remission, Fee Subsidy & GE Health Insurance	Job Related Benefit	Current tuition & fee rates	Departments, Centers, Research Office, Grad School	Total budget available. Shared costs for multiple positions apply.	EPRF to Grad School. Monthly charge to salary index. Applied to student's account.	All GE tuition	10951/Tuition 10952/Subsidy 10941/Insurance	Grad School  6-2824 BAO       6-3524
GE Other Pay	Not based on hours worked	Single or monthly lump sum payments. If GE is at .49 FTE, this payment will be for .001 FTE.	Hiring Unit	Grants may or may not allow. Contact SPS for review at 6-5131	EPRF to Grad School. Payment through Payroll on position # BUOGOP.	Cost of living stipend for GEs living in CA. Payment to Music students performing during academic breaks (e.g., Bowl games)	10629/OAU	Grad School  6-2807
Student Payroll	Cannot exceed .49 FTE (inclusive of all employment for UO).	Hourly rate set by units with guidelines from HR based on type of work. Exception for lump sum payment requires HR approval.	Hiring Unit	Cannot be work that is appropriate for a GE appointment, unless less than .20 FTE	SEF to Payroll	Any work less than 8.8 hours per week.	Student Earn Codes 105XX	BAO Payroll GE Desk 6-1101 Student Desk 6-1108

 

 

* GE Salary Rate: The rates are set by the hiring unit, but must be at/above the minimums set by collective bargaining agreement.

Graduate Student Awards, Scholarships, & Tuition Remissions
Sources & Methods of Payments	Work for Pay?	Pay Amount	Budget Home	Other Constraints	Where/How Payments are Processed	Examples & Other Comments	Account Code/Earn Code	Contacts
Check Request/Stipend  Accounts Payable	NA - Not work for pay	Set by type of award	Awarding unit (e.g., Grad School) or student's home department	Not salary or wages	Check Request List to BAO Accounts Payable for recurring payments.	NSF Fellows, IGERT, GK12 Typically used for recurring monthly payments for living expenses.	55102/Stipends or 55103 - 55110	BAO Accounts Payable  6-4235
Student Aid applied to student's account Accounts Receivable	NA - Not work for pay	Set by type of award	Awarding unit	Not salary or wages	Resource Aid Requisitionto BAO Accounts Receivable: Applied to student's account.	Any scholarship or fellowship award	5XXXX	BAO Accounts Receivable 6-6049
Tuition Remission for non-GEs applied to student's account	NA - Not work for pay	Current tuition rates	Departments, Centers, Research Office, Grad School	Total budget available	Resource Aid Requisitionto BAO Accounts Receivable or processed by Financial Aid Office: Applied to student's account.	Non-GE tuition remission awards. If grant funded, contact SPS for review at 6-5131.	019XX	BAO Accounts Receivable 6-6049

 

Note:   Federal regulations require students to notify the Financial Aid Office as soon they know that they will receive any educational resources so that necessary revisions to their financial aid package can be made.  Such resources include a GE position, fellowship, scholarship, or any other type of monetary award.  Because the receipt of additional financial resources may affect the overall financial aid package, students are strongly encouraged to contact the Financial Aid Office prior to applying for a GE position or other type of support.

1.  Overview

A 9-Month GE employee may receive a research, administrative, or teaching appointment during the summer months. All GE summer appointments are processed through the Graduate School. Once approved, the Payroll Office will establish a secondary job on Banner in the following pooled positions:

• BUOGSS - for summer teaching positions; account code 10623
• BUOGSO - for summer research or administrative positions; account code 10625

ePRF

GE DuckDocs User Manual

2. Summer Term Teaching Appointments

Summer Term teaching appointments have specific class dates and contract dates.  When processing the EPRF, you will be entering the contract start and stop dates from the drop down menu (Effective Date and Job End Date).  The Summer Term Calendar showing the specific class dates/ contract dates and other important instructions may be found on the Graduate School Website.

Due to compression of some of the class dates, GE's may work over 1.0 FTE during a given month.  In these cases, overload compensation must be calculated and paid on the payroll system with a separate account code and earn code.

The new GE summer pay calculator should be used for every summer GE appointment to ensure that the correct figures are put on the appointment contract. This calculator is built in to the ePRF.

For ease of calculations, the following calculators have been created. Again, this is built into the EPRF, but you can also see here:

• Summer Teaching GE Salary Calculator #1 
  (Note: Contains Excel macros that must be enabled)
• Summer Teaching GE Salary Calculator #2
  (Note: Macro-free version. Must be closed and then re-opened to start over any time course pay was previously overridden.)

3.  Calculations and PRF Examples (For Summer Teaching Appointments)

Student A - Total pay of $4,550.13 for the appointment period of 6/16/2011 through 8/15/2011.  Pay calculations are figured based on the dates of pay (contract dates), not on full months. Banner prorates according to working days in the month and in this example the pay is from mid-month to mid-month periods.

Base:	$27858.00
Basis:	9
Assignment:	$2,300.17
FTE:	74.31%

Pay

6/16 - 6/30	$1,150.04
7/1 - 7/31	$2,300.07
8/1 - 8/15	$1,100.03
Total	$4,550.14

Student B - Total pay of $4,550.13 for the appointment period of 6/16/2011 through 7/15/2011.  Pay and overload calculations are figured based on the dates of pay, not full months, since Banner prorates according to working days in the month.

Base:	$27,858.00
Basis:	9
Assignment:	$3,095.33
FTE:	100%

Pay

6/16 - 6/30	$1,547.67
7/1 - 7/15	$1,621.36
Overload	$1,381.10
Total	$4,550.13

4.  Summer Term Research and Administrative Appointments

Summer term research and administrative appointments are much easier to process, do not involve spec overload pay or special class dates vs. contract dates.  The contract period is 6/16 – 9/15, except in certain cases. Appointment periods for these exceptions can be one month, two month, three month, and/or a variety of partial-month duration.

5. Important

Process an EIF if home department org, earnings statement distribution org, or campus address will change during the summer months.

An employee may be appointed to a second or even third position at UO. A GE's total FTE for any given term should not exceed .49 FTE. Exceptions to the .49 FTE maximum during summer term must follow the instructions on here: Summer FTE Exception.

Since all hire documents were processed when the employee was originally hired, less documentation is actually required to add a secondary or overload job.

Steps:

1. Ensure you have sufficient funds
2. Announce the position
3. Select the candidate
4. Offer the position in writing (see: HERE)
   Employee Information Form (if home department org, check/earnings statement distribution org should change)
5. Submit EPRF to the Graduate School

Once approved by the Graduate School the hire packet will be forwarded to the Payroll Office

Exception: GE who has a term FTE of .49 is not eligible for additional employment on campus. 

J=Job Rate
S=Special Rate

 

 

Type	Code	Account Code & Description	Hrs/Units	Rate	Use
Regular	GTA	10620 Graduate Teaching/Research/Administrative Assistants Pay to GEs serving under academic appointments. This code should not be used for stipends or other support expenditures.	H	J	Defaults
Sick Leave	LTG	Excluded from the Blended OPE calculation.
Overtime	OTM
Summer	GTS	10623 Summer Graduate Teaching Assistants Pay to nine-month graduate teaching assistants on summer appointments. This code should not be used for graduate employees on 12-month appointments.	H	S	Defaults
Summer	GRS	10625 Summer Graduate Research/Administrative Assistants Pay to nine-month graduate research assistants on summer appointments. This code should not be used for services by graduate research assistants on 12-month appointments.	H	J	Defaults
Retro Pay	GOP	10629 Other GE Pay Special or additional pay to GEs for services related to their institutional appointments but in excess of services required. (Graduate School approval required) Note: Payroll uses this earn code for retro pay by manual check on account code 10620.	H	S	Payroll Office Use
	GRP	10620 Graduate Teaching/Research/Administrative Assistants GEs Retro Salary/Level Increases.	H	S	Payroll Office Use, taxed at a supplemental rate
Other	OAU	10629 Other GE Pay Special or additional pay to GEs for services related to their institutional appointments but in excess of services required. (Graduate School approval required) Note: Payroll uses this earn code for retro pay by manual check on account code 10620.  Excluded from the Blended OPE calculation.	H	S
Awards	FAC	10507 Award Pay - Cash Amount awarded to GEs in recognition of special service or accomplishments. Subject to federal and state income tax, Social Security, and Medicare withholding. This pay must be included in employee's gross income for year-end W-2 reporting. Departments must have a signed letter of approval on file for audit purposes. Excluded from the Blended OPE calculation.	U	S	Payroll Office Use, taxed at a supplemental rate. See Employee Recognition Awards Summary Chart for funding sources and $ limits.
	FAN	10507 Award Pay - Non-Cash Amount awarded to GEs in recognition of special service or accomplishments. Subject to federal and state income tax, Social Security, and Medicare withholding. This pay must be included in employee's gross income for year-end W-2 reporting. Departments must have a signed letter of approval on file for audit purposes. Excluded from the Blended OPE calculation.	U	S	Payroll Office Use, taxed at a supplemental rate. See Employee Recognition Awards Summary Chart for funding sources and $ limits.
Discounts	FDS	10216 Employee Discounts on Services Compensation recorded to reflect the taxable value of employee discounts on services. A taxable employee discount is defined as the difference in cost of a service to an UO employee and the cost to a non-UO employee where that difference exceeds 20%. Examples include free athletic event tickets provided to employees and discounted faculty or staff season tickets to athletic events. Excluded from the Blended OPE calculation.	U	S	Payroll Office Use
Adjustments	ADJ	Adjustment, (No override) A non-cash earncode to be used only in payroll adjustment processing. No account code override required, as the amount is non-cash.	H	S	Payroll Office Use
Dock Pay	DOC	Reduction to regular hours for Salaried employees.  Used in situations where the employee was overpaid.	H	J	Payroll Office Use

BANNER Grade is an element on the job record.  Grades are used to identify the different appointment types and levels.  See the table below:

Appointment Type	GE 1	GE 2	GE 3
Teaching	GT1	GT2	GT3
Research	GR1	GR2	GR3
Administrative	GA1	GA2	GA3

GE jobs will be entered in BANNER with a termination date that reflects the end of the appointment. BANNER will automatically end the job on that date and stop producing a time record for payroll.

Resignation

As soon as you know about a resignation, please email Keri Bartow at kbartow1@uoregon.edu to prevent a potential overpayment. The resignation EPRF with the resignation attached should be submitted to the Graduate School via the DuckDocs process.

Applying for On-Leave status via GradWeb does not trigger anything in the payroll system. Please be sure to prepare the EPRF and send a notification email to Keri Bartow in Payroll and Laura Jacek in the Graduate School if you have a GE that is going on leave.

The employee submits a letter of resignation to the department. As a consequence of resignation before .20 FTE has been worked for that particular term, the employee will have to pay their tuition and lose their insurance coverage for the term. Please contact the Graduate School if you have questions about this.

Death

The department should notify the Payroll Office immediately.

Labor Distribution:

The FOAPAL information for payment of salary and wages.  

In the chart below, note the following:

• HRIS spreads the monthly payroll amount in accordance with the percentage assigned to each index or FOAPA.  In this example there is only one labor distribution.  Therefore, the percentage is equal to 100%.
• The Index is a data entry shortcut used to default the FOAPA elements into Banner forms.
• The Organization code "15112" reflects the individual hiring department. 
• Principal account codes used for GE payroll are: 
  • 10620 (regular)
  • 10623 (summer session - teaching)
  • 10625 (summer - research/administrative)
  • 10629 (other pay)
• The program defines the function the funds are being used for.  Program code 01001 denotes student services.
• The activity code is determined by the department and will be used for cost sharing on grant funding.

Index	Fund	Orgn	Acct	Pgm	Activity	%
DEPT	001100	151112	10620	01001	ACW271	100

Labor Distribution Changes:

• For changes that affect the past, please submit a PAA to Keri Bartow in the Payroll Office for processing. If the changes requested will be on-going, please check the “use for future” box on the PAA.
• For changes that affect the present and future, please submit an EPAF using XBLABR, or send a PRF to Keri Bartow in the Payroll Office for processing.
• Questions? Contact Keri Bartow at kbartow1@uoregon.edu or 6-1101