Welcome to the Office of Human Resources – Payroll! Our staff serves the University’s diverse employee workforce by providing accurate and timely disbursements to all staff, faculty, and student employees. We are dedicated to providing quality customer service for all payroll functions, while ensuring compliance with Federal, State, local, System and University laws, policies, regulations, and rules, in an efficient and effective manner.
Our mission is to provide timely and accurate payroll disbursements to all employees of North Carolina Central University in compliance with federal, state, and city regulations and University policies. We provide excellent customer service achieved by a team of payroll professionals, dedicated to serving the needs of the University community. Through effective communication, the education of our customers, and with a pledge for continuous improvement our services are accomplished by adhering to all Federal, State, Office of State Human Resources, UNC System Office, UNC Shared Services and NCCU Human Resources, and Finance and Administration policies, regulations and rules.
Our responsibilities include: Bi-weekly and Monthly Payroll processing and disbursements; Direct Deposit Enrollment and Administration; Federal, State and FICA Tax Withholdings; Foreign National Taxation; Dual Employment Payments; Garnishments Administration and Voluntary Deductions; Payroll Vendor Payments and Disbursements; Salary Overpayment Collections; Employment Verifications; Departmental
Direct Deposit Enrollment
In accordance with the State Controller’s Policy issued July 1, 2007, as a condition of employment, a person hired or appointed to a position in a state agency on or after August 1, 2007, and who is serviced by a payroll center administered by the Office of the State Controller, shall be required to accept all payroll related payments by direct deposit. The policy may be viewed on the State Controller’s Website.
Employees are expected to comply with the policy and enroll in the direct deposit service within five (5) days of being hired or rehired, and remain enrolled in the direct service feature during the tenure of their employment.
- Complete the Mandatory Direct Deposit Notification for All State Employees Form and Direct Deposit Enrollment Form on the 1st day of hire and provide written documentation or a voided check showing the pre-printed employee name, bank name, routing number, and account number. If banking information is not available on the 1st day of hire, submit completed new hire paperwork to the Payroll Office within five (5) days of hire
- Employees are encouraged to notify Payroll directly of any direct deposit issues, fraud, closed accounts or allocation changes.
- In the event that a paper check is issued, mailed and not received, the employee should visit Payroll to complete a Lost Check Affidavit 10 business days after the issue date of the lost check.
- All direct deposit updates require duo authentication of the employee submitting personal information changes to will take place in Payroll with an OHR Payroll Specialist to ensure security of personal information and reduce fraud attempts.
- Enter Direct Deposit Enrollment Form
- Payroll staff will verify the identity of the employee via NCCU issued ID, State issued ID to determine their right to set-up or update the direct deposit information on file. Duo authentication in myEOL allows for the secure submission of signed Payroll documents through the Filelocker application.
- For security purposes, employees will be contacted at their university extension or email when enrollment or changes are requested via email or U.S. Mail to ensure the employee submitted the Direct Deposit Enrollment/ Change form.
- Blank starter checks will not be accepted. Documents must show that the employee is an owner of the account being used for Payroll Direct Deposit Disbursements.
- Lost Check Affidavits
- Upon notification of a lost check payment, prepare the Lost Check Affidavit for the employee and obtain a completed NCCU HR/Payroll Direct Deposit Enrollment Form for the lost check payment to be reissued as a direct deposit.
- Direct Deposit Compliance
- Payroll staff will contact the employee to set up direct deposit after the receipt of one check payment.
- If an employee is unable to open a bank account, staff will recommend alternative electronic payment options such as the Walmart Money Card or Green Dot Bank Card.
- The employee will be given five (5) days to submit direct deposit enrollment information.
- If an employee does not comply with the direct deposit policy, the employee’s supervisor will be notified to counsel the employee and/or prepare paperwork for dismissal to comply with the condition of employment requirement of the direct deposit policy.
- Payroll staff will contact the employee to set up direct deposit after the receipt of one check payment.
- ACH Returns and Corrections
- Upon receipt of an ACH Return Notification for Payroll disbursements, inactivate the direct deposit account.
- Notify the employee of the ACH Return and obtain a new direct deposit enrollment form to ensure continued compliance with direct deposit policy.
Payroll is responsible for the mandatory withholding and remittance of FICA Social Security, FICA Medicare, Federal and North Carolina State taxes.
New hires must complete the Federal Form W4 and NC State Tax Form NC4 within the first week of hire. Properly completed tax forms are set up by Payroll staff or elections are set to the IRS default of Single-0 in the absence of correctly completed tax forms. It is recommended by the Internal Revenue Service that taxpayers use the Tax Withholding Estimator to achieve their tax filing goals.
Tax exempt elections expire in February of the following year and must be renewed each new calendar year.
Federal and State Tax Forms
Students enrolled at NC Central University who receive payment for Work Study, Work Aid, Student Stipend and Graduate Assistantships are exempt from statutory FICA deductions under the Federal Insurance Contributions Act (FICA), as described by the Internal Revenue Service (IRS) and the Social Security Administration when enrolled full-time.
SHRA temporary employees enrolled at NC Central University will be subject to FICA taxation if their primary relationship with the University is that of an employee. If working part-time and attending NC Central University as a full-time student, FICA tax exemption may apply.
Foreign national (non-resident alien) employees holding J-1 or H1-B visas are exempt from FICA taxation while working under their approved Visa. Foreign national students holding F-1 Visas are exempt from FICA taxation while working and when enrolled part-time or full-time.
Based on the results of a tax assessment, foreign national employees may be subject to a tax treaty or non-resident alien taxation. Tax treaties are renewable annually based on the results of the tax assessment performed from the processing of a completed Foreign Visitor Information Form.
Foreign National employees who fail to submit the completed Foreign Visitor Information Form and required documents to perform a tax assessment will be taxed at the higher non-resident alien tax rate in compliance with IRS regulations and until the required documents are received.
Parking Decal Payroll Deductions
Policy: Parking Decal deductions are eligible to full-time permanent employees for monthly payroll deduction and are continued until Payroll is notified by Transportation and Parking Services that the Parking Decal has been surrendered.
- Faculty and Staff (full-time/permanent) will complete the Motor Vehicle Registration Form to obtain a new Parking Decal and select Parking Deduction on the form provided by the Transportation and Parking Services Office.
- Each year, employees are required to sign up and pick up their new decal by the published date(s) from the Transportation and Parking Services Office.
- To cancel a Parking deduction, complete a Parking Deduction Cancellation Form. Employees separating from the University should surrender their parking decal to the Transportation and Parking Services Office and complete the Parking Cancellation Form.
- A payroll staff member receives the completed payroll deduction form from the Transportation and Parking Services Office and sets up the deduction for the current payroll period.
- Payroll will confirm the set-up and cancellation of all Parking Decal requests.
- The Parking deduction will continue until the employee surrenders their decal to Campus Police or changed.
North Carolina Central University offers several programs eligible for post-tax payroll deduction. Employees selecting participation in campus programs or voluntary benefit elections must contact the NCCU Benefits and Services unit or the benefit vendor and complete an Enrollment form to authorize payroll deduction. If cancelling the voluntary deduction, employees should contact the NCCU Benefits and Services unit or the benefit vendor directly to request cancellation of the voluntary payroll deduction. The NCCU Benefits and Services unit or the benefit vendor will provide Payroll with the approved Cancellation Form.
NCCU programs eligible for voluntary post-tax deductions are:
- Athletics Eagle Club and Season Tickets
- Campus Recreation Fitness Center Programs
- University Meal Plan
- University Foundation and Institutional Advancement
- College Foundation
- NC Combined Campaign
- SEANC Insurance, Dues and Purchase Power
- Transamerica Assurance Company
- Voluntary IRS Tax Repayment Plan Deduction
Upon notification of a salary overpayment, Payroll will gather supporting documentation and calculate the overpayment per the directions of the Shared Services Center (SSC). An employee is required to repay the ‘net’ amount if repayment can be accomplished within the same calendar (tax) year. If repayment crosses the calendar (tax) year, the gross amount must be repaid.
Payroll will send the employee a written notification, with a copy to the employing department and the Office of Human Resources, detailing the overpayment and providing repayment options effective the next Payroll run. Current employees will have repayments processed through payroll deduction, unless a check payment is received before the next payroll cycle.
Students who are overpaid will have a registration hold placed on their account until payment is received in full or paid in full through payroll deduction. The hold will remain in place until the payment is received or a repayment plan is in place thus allowing the student to enroll for classes, and order transcripts.
Once full repayment is received, the employee payroll records will be updated for W2 reporting and the funds returned to the issuing department. A W2C will not be necessary on payroll deducted repayments for prior year overpayments.
Payroll Schedules and Resources
Payroll, Timesheet and Leave Schedules – Monthly and Bi-Weekly Payrolls Payroll, timesheet, and leave calendars are provided for employee reference in submitting their work hours by the established deadlines. Approvers will also benefit from these schedules to ensure timely web timesheet approval to ensure timely and accurately payroll disbursements. If you have questions or require assistance, contact the designated schedule owner provided for each resource below.
The Bi-Weekly payroll is disbursed every other Friday for all Work Aid, Work Study and SHRA Temporary employees according to the published Bi-Weekly Payroll Calendar.
Employees paid on the bi-weekly payroll cycle are required to enter their work hours in Banner Employee Self-Service and submit a web timesheet to their supervisor for approval. Failure to open and submit the web timesheet during the pay period will result in a delay of the employee’s pay.
Links to the Web-time Entry Guidelines has been provided below for your reference and guidance in completing web timesheets.
- Acting as a Proxy – Banner SSB Proxy Set Up
- Approver Bi-Weekly Payroll Web Time Entry Guidelines
- Temporary Hourly Employees Bi-Weekly Payroll Web Time Entry Guidelines
- Work Study & Work Aid Students Bi-Weekly Payroll Web Time Entry Guidelines
The Monthly Payroll is disbursed on the last business day of each month for all EPA Faculty, EPA Non-Faculty, Adjuncts, Graduate Assistants, Undergraduate Hourly students receiving stipend payments and SHRA Exempt and Non-Exempt employees.
Some employees (EPA Non-Faculty and SHRA Exempt, SHRA Non-Exempt), paid on the monthly payroll are required to submit leave reports for processing their work hours and leave time for each pay period. Leave hours taken will be processed on the next monthly payroll.
Banner Employee Self Service provides a record of your earnings, pre-tax deductions, taxes and voluntary deductions for each pay period of the calendar year. Under the Employee Tab, select Pay Information and select the pay period to see your unofficial pay stub.
Your NCCU Direct Deposit Advice is emailed to you on pay day to your NC Central University issued email address. The Direct Deposit Advice is password protected for your security. Simply follow the directions on the email to open the Direct Deposit Advice. The official Direct Deposit Advice contains all current and year-to-date salary and deductions. It is recommended that you save this information in the event you need payroll documents for personal financial transactions.
Non-Resident Aliens – Payments and Taxation
NC Central University cooperates with the Department of Homeland Security, Internal Revenue Service and North Carolina Department of Revenue in the reporting and taxation of all non-citizen employees. Special taxation rules apply that require our Payroll Office to perform a tax withholding assessment to determine the appropriate taxation based on visa type, primary purpose and country of residence.
The Payroll Office of NC Central University is responsible for the collection of taxes for all non-resident aliens and determining the appropriate taxation for those who are employed or receiving a non-qualified scholarship or fellowship at NC Central University.
The University of North Carolina System uses Windstar International Tax Navigator to perform tax assessments, Substantial Presence and Green Card Tests to determine the appropriate taxation for the income being paid to our nonresident students, post docs, researchers, non-faculty employees and vendors receiving payments from the University.
All foreign national employees working at NC Central University must complete a Foreign Visitor Information Form when they begin working for the University to determine the appropriate taxation for the payments being received.
A Non-resident alien is an individual who is permitted to enter the United States on a temporary basis for the purpose and period indicated by their immigration documents.
All non-resident aliens who have a job on campus must meet with the Payroll Manager for a tax assessment and complete the Foreign Visitor Information Form, providing the original documents for review and processing.
If you are an alien (not a U.S. citizen), you are considered a non-resident alien unless you meet one of two tests: the green card test or the substantial presence test for the calendar year (January1 – December 31). If you do not meet either the Green Card Test or the Substantial Presence Test, then you are a nonresident alien for tax purposes.
Non-resident aliens must update their Foreign Visitor Information Form annually and after travel outside the United States. Failure to complete the Foreign Visitor Information Form and provide all required documents will result in the loss of treaty benefits and subject the employee to the higher non-resident alien tax rates.
Contact OHR Payroll
Ames, Terrie L
Hubbard-Totton Building, Room 220F
Hubbard-Totton Building, Room 220D