INTRODUCTION - myfloridacfo.com

1 INTRODUCTION This manual contains general instructions issued by the Chief Financial Officer to state agencies for preparing and submitting payroll and employee data, as well as schedules, tables, and codes used in the payroll system. The Payroll Preparation Manual is the administrative authority in the absence of specific rules to the contrary. The preparation and modification of this manual is authorized by Section , Florida Statutes. The text underlined and colored blue throughout the manual is hyperlinked. This means that you can click on this text and be taken directly to the specified section within the text that begins with DFS and is colored green is hyperlinked to the specified form used in the Bureau of State Payrolls. All text in the Table of contents is hyperlinked. Clicking on an item will take you directly to that section of the manual.

2 When you use the hyperlinks, be sure to use the Adobe Reader s toolbar up and down arrows above the page you are viewing to return to your previous position in the manual. Using the back button on the Internet toolbar will remove you completely from the manual. We hope you will find the above information useful in navigating through the Payroll Preparation Manual and executing your job responsibilities. BUREAU OF STATE PAYROLLS PAYROLL PREPARATION MANUAL BUREAU OF STATE PAYROLLS PREPARATION MANUAL TABLE of contents REVISED: MARCH 2021 VOLUME I PAGE 1 OF 5 VOLUME I TABLE OF Pages 1 - 5 VOLUME II DEFINITIONS Pages 1 - 4 VOLUME III PAYROLL MANAGEMENT Pages 1 - 9 VOLUME IV PAYROLL PROCESSING SECTION 1 PAYROLL Page 1 Page 1 Interested Pages 1 - 2 Payroll Pages 2 - 3 Payroll Pages 3 - 4 Payroll Page 5 Batch Control Page 5 Payroll Page 5 Default Account Page 6 Negative Page 6 Audit Pages 6 - 7 SECTION 2 DIRECT Page 1 SECTION 3 PAYROLL TAX Pages 1 - 10 Withholding Tax Pages 1 - 2 Withholding Tax Pages 2 - 3 Alternative Tax Pages 2 - 3 Gross-Up Page 3 Retirement Code Tables & FICA Code Pages 4 - 7 FICA Pages 7 10 BUREAU OF STATE PAYROLLS PREPARATION MANUAL TABLE of contents REVISED.

3 MARCH 2021 VOLUME I PAGE 2 OF 5 VOLUME IV PAYROLL PROCESSING continued PAYROLL PROCESSING Pages 1 - 13 WORKER S Pages 1 - 5 SECTION 4 SECTION 5 SECTION 6 SUPPLEMENTAL PAYMENTS .. Pages 1 - 13 EMPLOYEE Pages 1 - 12 CRIMINAL JUSTICE INCENTIVE PROGRAM (CJIP).. Pages 1 - 4 SECTION 7 SECTION 8 SECTION 9 ON-DEMAND PAYROLL Pages 1 - 22 Pages 1 - 3 SECTION 10 SECTION 11 REVOLVING BACKPAY/SETTLEMENT/RETROACTIVE PAY/ MANUAL Pages 1 - 14 DFS-A3-1905 Backpay/Settlement Request Check-off SheetPage 3 DFS-A3-1906 Retroactive Payment Schedule-Manual Page 3 Payroll .DFS-A3-1908 Certification of Interim Earnings/ Remployment 4 DFS-A3-1909 Lump Sum Manual Payroll Register .. Page 4 Historical Retirement Pages 8 - 14 SECTION 12 BENEFICIARY Pages 1 - 5 DFS-A3-2123 State of Florida Agency Beneficiary Payroll Certification and Page 2 DFS-A3-1912 Beneficiary Page 4 DEFERRED Pages 1 - 3 SECTION 14 STATE INSURANCE Pages 1 - 9 SECTION 13 BUREAU OF STATE PAYROLLS PREPARATION MANUAL TABLE of contents REVISED: MARCH 2021 VOLUME I PAGE 3 OF 5 VOLUME IV PAYROLL PROCESSING continued SECTION 15 OPTIONAL LIFE Pages 1 - 3 SECTION 16 COLLECTIONS Pages 1 - 10 DFS-A3-1927 (Judgment Debtor Information).

4 Page 1 DFS-A3-1928 (Bureau of State Payrolls Garnishment Fax Form).. Page 1 SECTION 17 BOARD MEMBERS AND COMMISSIONERS FEE Page 1 - 2 VOLUME V EMPLOYEE RECORDS SECTION 1 PAYROLL SYSTEM Pages 1 - 12 SECTION 2 EMPLOYEE INFORMATION SCREEN Pages 1 - 13 SECTION 3 FORM Pages 1 - 10 SECTION 4 MISCELLANEOUS DEDUCTION Pages 1 - 7 SECTION 5 PAYROLL WARRANT/EFT Pages 1 - 11 SECTION 6 REFUND FOR SALARY Pages 1 - 18 DFS-A3-1911 (Refund of Overpayment of Salary).. Page 1 SECTION 7 ON-LINE NON CASH Pages 1 - 12 SECTION 8 ON-LINE RETIREMENT Pages 1 - 7 SECTION 9 ON-LINE FICA TAX Pages 1 - 15 VOLUME VI TAXATION/RECONCILIATION SECTION 1 TAX Pages 1 - 2 DFS-A3-1932 (FICA Refund Request).. Page 2 SECTION 2 TAX Page 1 SECTION 3 FRINGE Pages 1 - 40 Accountable Plan / Nonaccountable Pages 1 - 3 BUREAU OF STATE PAYROLLS PREPARATION MANUAL TABLE of contents REVISED: MARCH 2021 VOLUME I PAGE 4 OF 5 VOLUME VI TAXATION/RECONCILIATION continued DFS-A3-1929 (Division of Accounting and Auditing Accountable Plan Check-Off).

5 Page 2 Special Accounting Page 3 Awards, Prizes and Pages 4 - 6 Education Assistance / Tuition Pages 6 - 13 Employer Provided Pages 13 - 14 Employer-Purchased Retirement Service Pages 14 - 15 Moving Pages 15 - 16 Personal Use of State-Provided Pages 16 - 35 Personal Use of State Pages 35 - 38 Travel Expense Pages 38 - 40 SECTION 4 ADOPTION Page 1 SECTION 5 TAX Pages 1 - 7 SECTION 6 FORM W-2/W-2c AND INFORMATION Pages 1 - 10 Form W-2 Wage and Tax Page 1 - 3 Electronic Form Pages 3 - 4 Distribution of Form Page 4 Undeliverable Form Page 4 Form W-2 Agency Access and Form W-2 Page 4 Form W-2c Corrected Wage & Tax Pages 5 6 Duplicate Form Pages 6 - 8 Form 1099 - MISC Miscellaneous Pages 8 - 9 Annual Earnings & Benefits Page 10 BUREAU OF STATE PAYROLLS PREPARATION MANUAL TABLE of contents REVISED.

6 MARCH 2021 VOLUME I PAGE 5 OF 5 VOLUME VI TAXATION/RECONCILIATION continued SECTION 7 NONRESIDENT ALIEN Pages 1 - 3 SECTION 8 QUALIFIED TRANSPORTATION Pages 1 - 18 SECTION 9 STATE INCOME TAX Page 1 SECTION 10 STATE LOAN REPAYMENT PROGRAM Pages 1 - 2 SECTION 11 FICA ALTERNATIVE RETIREMENT Pages 1 - 4 SECTION 12 UNDER Page 1 SECTION 13 END OF QUARTER PAYROLL Page 1 VOLUME VII PAYROLL SYSTEMS MANAGEMENT SECTION 1 DATA ELEMENT Pages 1 - 25 SECTION 2 AGENCY PAYROLL Pages 1 - 9 SECTION 3 AGENCY PAYROLL Pages 1 - 15 VOLUME VIII MISCELLANEOUS INFORMATION SECTION 1 CHANGES DUE TO Pages 1 - 2 SECTION 2 REPORT DISTRIBUTION Page 1 BOSP PAYROLL PREPARATION MANUAL DEFINITIONS REVISED: DECEMBER 2017 VOLUME II PAGE 1 OF 4 AGENCY (AGENCIES) For ease in understanding of this manual, this shall include all personnel systems that utilize the State Payroll System.

7 This includes the Legislature. Enter the name of the Agency for which you are filling out the paperwork, Department of Financial Services. AGENCY DATE/DATE/DATE SUBMITTED/DATE PREPARED Enter either the date the form is prepared or the date you will submit it to the Bureau of State Payrolls. AGENCY/NAME OF DEPARTMENT/DEPARTMENT NAME see Agency (Agencies) APPOINTMENT STATUS The Appointment Status Code is a two-character code indicating the status of an employee. Refer to Volume IV, Section 4. Payroll Processing Codes. Unless otherwise indicated in the special preparation instructions for a specific earning code, the appointment status code must be the employee's current appointment status. AUTHORIZED SIGNATURE An employee whose signature is on a current Authorization Signature Form on file with the Bureau of State Payrolls must sign the request.

8 BASE RATE An employee s salary excluding any approved pay additive, incentive pay, discretionary or non-discretionary bonus payment, and other legislatively approved agency specific pay additive. BOSP The Bureau of State Payrolls CLASS CODE A four-digit number indicating the class of position in which the employee is working and being paid. Career Service Class Codes can be obtained from the Department of Management Services, Human Resource Management web site at Refer to Volume IV, Section 4, Payroll Processing Codes, for the general range of class codes. Unless otherwise indicated in the special preparation instructions below for a specific earning code, the class code must be the employee's current class code. CONTRACTED HOURS The number of hours the employee is to work or account for with leave in a pay period.

9 FICA The Federal Insurance Contributions Act provides for a Federal system of old age, survivors, disability, and hospital insurance. FIRST INITIAL AND MIDDLE INITIAL Enter the first initial and middle initial of the employee s name. FIRST NAME The employee s first name as it appears in the W-4 system. FLAIR Acronym for Florida Accounting Information Resource, the state s accounting system. FLAIR ACCOUNT CODE The 29-digit account code from which to make the payment. The Account Code consists of: Organization Level 1(L1) 2 digits GAAFR Fund Indicator (GF) 2 digits State Fund Indicator (SF) 1 digit Fund Indicator (FID) 6 digits Budget Entity Code (BE) 8 digits Internal Budget Indicator (IBI) 2 digits BOSP PAYROLL PREPARATION MANUAL DEFINITIONS REVISED: DECEMBER 2017 VOLUME II PAGE 2 OF 4 Category Code (CAT) 6 digits Year Indicator (YR) 2 digits FLAIR ORG CODE This 11-digit code identifies the organizational structure for payroll and is the primary key to sort employee warrants.

10 This code consists of: Department 2 digits Division 2 digits Bureau 2 digits Section 2 digits Sub-section 3 digits GROSS PAY/SALARY The cash amount the employee would receive before any deductions for taxes or any other purpose. Computation of Gross Pay/Salary: (a) Biweekly or Monthly Hourly Rate Employee: Hourly Rate of Pay X Hours Earned= Gross Pay / Salary (b) Biweekly Period Rate Employee: (Hours Earned / Contracted Hours) X Rate of Pay = Gross Pay / Salary (c) Monthly Period Rate Employees: (Hours Earned / Contracted Hours) X Rate of Pay = Gross Pay / Salary Carry the division to the fifth decimal place and round to the fourth. Multiply the quotient by the Rate of Pay. Carry the multiplication to the third decimal place and round to the second. GROSS SALARY CHARGE This is the total cost to the state for the payment.