---

.100 General

James Madison University's Payroll Services Office is committed to serving our customer, the JMU employee, by providing reliable, responsive and timely services in support of the University’s compensation, benefits, payroll tax related and reporting services. Payroll Services will administer the regulations of federal agencies such as the Internal Revenue Service, the Social Security Administration, the U.S. Department of Labor, and the Federal Office of Child Support Enforcement.

This section outlines the responsibilities, procedures and documentation required for paying full-time, part-time and student employees of the University in accordance with the Human Resource Management System (HRMS) requirements.

.200 Full-time Classified Staff and Faculty Employees

.210 Responsibilities

.211 Employee

• Apply for employment, using Joblink, through the University's Human Resources Office.
• Authorize the Human Resources office to conduct a background check when requested by the employing department.
• Complete all applicable personnel/payroll employment forms, including the Direct Deposit Authorization form, federal and state tax forms, and I-9 form verification.
• Verify paycheck amounts using MyMadison

.212 Department

• Initiate Human Resources' Onboard form and the Personnel Action Request (PAR) form, or appropriate employment forms, for the appointment of full-time classified staff and faculty employees.
• Forward all documents expeditiously to the Human Resources Office.

.213 Human Resources

• Complete the Onboard process, which includes I-9 completion, tax forms and direct deposit form completion for newly hired employees.
• Receive and process PAR forms or appropriate employment forms for the appointment of full-time classified staff and faculty employees.
• Enroll employees in elected benefit and voluntary payroll deduction programs.
• Forward all processed PAR forms daily, or appropriate employment forms, tax forms, Direct Deposit Authorization forms, and other payroll deduction forms to Payroll Services.

.214 Payroll Services

• Receive and process all approved PAR forms or appropriate employment forms, for the appointment of full-time classified staff and faculty employees.
• Receive and process all tax forms, Direct Deposit Authorization forms, and deduction forms.
• Record appropriate data in the HRMS database.
• Process payroll and direct deposit bank interface.

.220 Processing Procedures

.221 Department

• Complete Human Resources' Onboard form and process PAR forms, or appropriate employment forms, for the appointment of full-time classified and faculty employees.
• Forward completed and signed forms, to the Office of Human Resources daily.

.222 Human Resources

• Complete the Onboard process, which includes I-9 completion, tax forms, and direct deposit form completion for newly hired employees.
• Receive and process approved PAR forms, or appropriate employment forms, for the appointment of full-time classified and faculty employees.
• Forward PAR forms daily, or appropriate employment forms, with all supporting documentation to Payroll Services.

NOTE: Payroll Services will include PAR forms or appropriate employment forms received after the HR calendar deadline on the next payday. For a complete schedule of all payroll deadlines, see the payroll calendar published on the Payroll Services webpage.

• Forward daily, all employee federal and state tax withholding forms, elected benefit and voluntary deduction information, and Direct Deposit Authorization forms to Payroll Services.
• Process necessary documents to enroll employees in elected Health Benefits Program, Virginia Retirement System, Virginia Sickness and Disability Program, Retirees Health Credit Program and any other voluntary payroll deduction programs.

.223 Payroll Services

• Receive and process all approved PAR forms, or appropriate employment forms, employee federal and state tax withholding forms, elected benefit and voluntary deduction information, and Direct Deposit Authorization forms.
• Record appropriate information in the HRMS database.
• Calculate payroll and run the bank interface to authorize direct deposit information.
• Forward payroll data to Accounts Payable to update the General Ledger.

.230 Payroll Deductions

Various deductions and benefits are offered to full-time classified staff and faculty personnel. This section defines the mandatory and optional deductions and the methods for initiating these deductions and benefits.

.231 Mandatory Deductions

Social Security (FICA-OASDI and Medicare) Withholding

All employees are subject to social security withholding. The federal government designates the percentage an employee will have deducted from their gross wages. The employer (JMU) automatically deducts the employee's social security amount from their gross wages, and contributes a like.  When an employee's gross earnings reach the FICA wage base ceiling for the calendar year, no further withholding will be made.

Federal and State Tax Withholding

Federal and state tax withholding forms shall be kept on file in Payroll Services. The forms are required to establish and change the employee's number of allowances, which determine the amount of federal and state income tax withheld from wages.

Blank forms are available from Payroll Services, Human Resources, and department offices.

The employee shall complete the form during HR's Onboard process in the Human Resources Office. Human Resources will forward the completed forms to Payroll Services for newly established employees. Employees should submit tax forms to change established allowances directly to Payroll Services or make their tax withholding changes on-line via MyMadison.

Refer to subsections .920 and .930, for federal and state tax withholding form preparation instructions.

.232 Paid Benefits

Retirement

All full-time classified employees are provided a membership in the Virginia Retirement System (VRS). Optional retirement plans are available to faculty members through various retirement providers. Full-time faculty employees have sixty (60) days from date of employment to elect an optional retirement plan. The University's retirement programs supplement federal social security benefits for disability or age retirement. The University pays for employer and a portion of the employee's contributions. Employees should contact the Human Resources Office for additional information.  The University pays a percentage toward retirement benefits based on rates set by the General Assembly and the Virginia Retirement System.  As an employee, you may be required to contribute a percentage as well.

Group Life Insurance

The University provides all full-time, classified employees with group life insurance. The principal amount of life insurance is double the annual salary rounded to the next largest thousand dollars. (i.e., a $20,000 annual salary provides a $40,000 policy). This benefit is cancelled upon termination from the University.

The premium for the face value of employer paid group life insurance that exceeds $50,000 is taxable income. Applicable FICA tax (based on age and the number of months paid at each rate) is deducted from an employee's pay and is referred to as "imputed life."

Virginia Sickness and Disability Program (VSDP)

All full-time classified employees hired after January 1, 1999 and are a member of the Virginia Retirement System are also a participant of the Virginia Disability and Sickness Program. This program provides for paid sick leave, paid family sick leave, short-term disability, and long term disability coverage. This program was opened to all full-time  classified employees, hired before January 1, 1999, who so designated their choice to participate in the VSDP program by March 31, 1999.

.233 Optional Deductions

Foundation and Duke Club Contributions

The forms for this deduction are available from the Foundation/Duke Club office. The employee authorizes a specific amount to be deducted from their pay for donation to the JMU Foundation/Duke Club.

Athletic Tickets

JMU Football and Basketball season tickets may be purchased by payroll deduction. Forms are available from the Intercollegiate Athletic, Budget/Tickets/Facilities Office. 

Virginia Credit Union

The forms for credit union deductions are available online at www.vacu.org. This form authorizes a semi-monthly deduction to be distributed to various accounts at the credit union, as specified by the employee, and will be included as part of the direct deposit process on behalf of the employee.

Tax-sheltered Annuities and Deferred Compensation Plans

Tax-sheltered annuities may be purchased from a variety of University approved insurance companies. Payroll deductions may not exceed the amount authorized by Federal Tax Regulations. A state sponsored deferred compensation plan is administered through the Commonwealth of Virginia. Forms are available from the Human Resources Office.

Disability Insurance

This deduction provides insurance designed to compensate an employee in case of a long-term disability. Application forms are available from the Human Resources Office and deductions are effective upon approval for coverage by a third party insurer.

Virginia State Employees Combined Charitable Campaign

The JMU Combined Charitable Campaign Coordinator sends the payroll deduction pledge cards to each full-time employee. This pledge card authorizes a deduction amount, specified by the employee, as a donation to qualified charitable health and human care organizations.

Health Insurance

The University provides all full-time classified employees with health insurance and major medical benefits. Family and/or dependent coverage is available at the employee's expense. The University provides payroll deduction for the cost of family or dependent coverage. Coverage begins on the first day of the first full month of employment, if the employee applies for coverage within 31 days of employment.  Enrollment, change, and the waiver forms should be completed in the Human Resources Office or through the E-Direct automated system administered by the State. Deductions are initiated the month coverage commences. When payments for coverage cannot be automatically deducted through payroll, payment shall be made by personal check and submitted to Payroll Services.

JMU Flex Account

Payroll deductions can be taken for depositing funds into an employee's JAC Card/Flex account. Deduction sign-up cards may be completed in Card Services.

Flexible Reimbursement Accounts

There are two type of reimbursement accounts, Medical and Dependent Care. A medical reimbursement account allows the employee to set aside pre-tax dollars to pay for medical, dental, vision-care or other eligible expenses that are not covered by their medical plan. A dependent care reimbursement account allows employees to set aside pre-tax dollars to pay for eligible dependent care expenses. Contact the Human Resources Office for additional information or to enroll.

Public Radio (WMRA-FM)

WMRA contribution forms are sent to each employee during the radio station contribution campaign. This authorizes a deduction amount, specified by the employee, as a donation to the WMRA Radio Station.

Vehicle Registration (Parking) Fees

A payroll deduction program is available to employees to pay parking fees to the University. The annual charge is divided by the number of pay periods in a year. This deduction can be taken on a pre-tax basis.

Other Miscellaneous Deductions

Numerous miscellaneous optional deductions are offered through payroll deductions including but not limited to:

◊  Computer Loans
◊  VEGA (Virginia Governmental Employee Association)
◊  VPEP (Virginia Prepaid Education Program)
◊  Roth IRA’s
◊  JMU Meal Plan

For more information regarding any benefit or deduction, contact the Human Resources Office.

.234 Establishing and Changing Deductions

All JMU employee deductions will remain in effect until cancelled, in writing to Payroll Services, by the employee or by the established deduction end date.

.240 Direct Deposit of Net Pay

All employees are required, as a condition of employment, to have their pay deposited directly to their bank account. Employees may enroll for direct deposit at anytime in Payroll Services. They should bring a voided check from the applicable bank account with them.

To change account numbers or financial institutions, the employee shall notify Payroll Services and initiate a new Direct Deposit Authorization form.  Direct deposit changes may also be made on-line via MyMadison.

An employee can distribute their pay in up to four (4) different bank accounts at financial institutions located anywhere in the United States. Direct Deposit Authorization forms are available from Payroll Services, the Payroll Services forms webpage, or from departments.

.250 Time Lost (Docking)

Classified employees earn sick and annual leave. When the amount of annual or total leave taken exceeds the total amount earned, an employee enters a "time lost" situation, and may have their pay docked. The Human Resources Office will notify the employee, the employee's supervisor, and Payroll Services when an employee enters a "time lost" situation. The amount of lost time is deducted from the employee's normal salary.

.300 Wage Employees

.310 Responsibilities

.311 Employee

• Apply for employment, using Joblink, through the University's Human Resources Office.
• Authorize the Human Resources office to conduct a background check when requested by the employing department.
• Complete all applicable personnel/payroll employment forms, including the Direct Deposit Authorization, federal and state tax forms, and I-9 verification.
• Verify paycheck amounts using MyMadison.

.312 Department

• Initiate Human Resources' Onboard form.
• Complete PAR form, or appropriate employment forms, to initiate hiring of wage employees.
• Maintain accurate records of hours worked by wage employees.
• Complete and process the payroll-provided JMU Time Entry panel.
• Direct international employees to the Center for Global Engagement for tax status and visa information. The International employee will then be directed to HR for completion of their I-9 or On-campus Employment Authorization form.
• Direct international employees to make an appointment with Payroll Services to complete needed international tax forms, as special IRS taxation regulations apply.

.313 Human Resources Office

• Complete the Onboard process, which includes I-9 completion, tax forms, and direct deposit form completion for newly hired employees.
• Receive and process PAR forms, or appropriate employment forms, for employment of wage employees.
• Forward all completed and approved PAR forms, or appropriate employment forms, tax forms, Direct Deposit Authorization form and deduction forms to Payroll Services.

.314 Payroll Services

• Receive and process all PAR forms, or appropriate employment forms, for wage employees.
• Record appropriate data in the HRMS database.
• Process payroll and direct deposit bank interface.
• Provide JMU Time Entry panels to departments for temporary wage employees that have a properly completed employment contract or PAR form.
• Return all inaccurate and incomplete forms to the originating department for correction.

.320 Processing Procedures

.321 Department

• Complete and process all PAR forms, or appropriate employment forms, for hiring wage employees.
• Forward, expeditiously, all completed and approved PAR forms, or other employment forms, to the Human Resources Office.
• Access JMU Time Entry panels from Payroll Services.

NOTE: Contact Payroll Services if the JMU Time Entry panels are NOT available at least two (2) workdays before the deadline for submission to payroll. (A calendar of applicable payroll deadlines is on the Payroll Services webpage.

• Maintain accurate records of hours worked by hourly employees on the Student and Wage Employee Time Sheet which includes :

	›	A record of the number of hours worked per calendar day, per calendar week for each employee. Hours may only be counted once by an employee working in multiple wage positions (hours should NOT overlap).
	›	Verification by the employee that the hours recorded are accurate, this can be accomplished either by a full signature, not initials, on the hours worked document or by an electronic time clock system that the employee is required to clock in and out of using a unique password or ID badge each day they work  (Please note that when extenuating circumstances prevent departments from obtaining the employee's signature, the Department of Labor still requires the University to pay for any work performed.)
	›	Verification by the supervisor or someone in the department that has time sheet approval authority as designated by the University's signature authorization process.  This can be accomplished either by a full signature, not initials, on the hours worked document for each worker or by maintaining a copy of the department's JMU approved time entry panel from the HRMS system.
	›	Retain original signed and approved hours worked documents for each employee for auditing purposes.
	›	In extenuating circumstances, when an employee is unable to physically sign the timesheet, email approval may be acceptable if the approval contains the following: The approval comes from a JMU.EDU email account (both employee and supervisor). The body of the email includes the pay period and total hours worked, as indicated on the attached timesheet. A statement in the e-mail certifying that they have physically worked the hours submitted on the attached timesheet. Example language:  “I certify that I have worked XX hours as submitted on the attached timesheet for the pay period ending XX/XX/XX”. A description of the extenuating circumstances and all approval emails should be maintained with physical copies of the timesheets.
	›	Departments hiring an hourly employee that is already employed in another hourly position at the university is responsible for communicating with the first hiring department. A comparison of timesheets should be done to confirm that, if the employee earns overtime, it is charged to the correct department, and that there are no overlapping hours across timesheets. Timesheets must be submitted to the Payroll Services office each pay period upon request.

• Complete the JMU Time Entry panels in accordance with instructions in subsection .940.

NOTE: Payroll Services will notify the department if an employee has been deleted from the exceptions panel, by mailing a "Re-submit Memo" to the department. The department should add the hours worked by those employees deleted, to the next pay period’s JMU Time Entry panels in accordance with instructions on the memo. NOTE: The deadline for time submission is set by Payroll Services and is published on the Payroll Services webpage.

.322 Human Resources

• Complete the Onboard process, which includes I-9 completion, tax forms, and direct deposit form completion for newly hired employees.
• Receive and process all PAR forms or other employment forms for wage employees.
• Process necessary documents for enrolling employees in voluntary deduction programs.
• Forward daily, all PAR forms, or other employment documents, employee federal and state tax withholding forms, deduction forms, and Direct Deposit Authorization forms to Payroll Services.

NOTE: Payroll Services will include PAR forms received after the deadline on the next payday. For a complete schedule of all payroll deadlines, see the payroll calendar published on the Payroll Services webpage.

• Enter applicable position information into the HRMS database.

.323 Payroll Services

• Receive and process all completed PAR forms or other appropriate employment forms, tax forms, and Direct Deposit Authorization forms from Human Resources.
• Enter applicable employment information into the HRMS database.
• Provide JMU Time Entry panels to departments as set forth in the payroll calendar, located on the Payroll Services webpage.
• Upload and process all hours submitted via the JMU Time Entry System by departments.
• Enter properly submitted and approved hours worked into the HRMS database.
• Notify the department, by memo, if an employee added to the JMU Time Entry Exceptions panel cannot be paid. (The memo will indicate the reason for non-payment.)
• Calculate the payroll and run an interface to the bank to authorize direct deposit of pay.

.330 Payroll Deductions

Social Security (FICA-OASDI and Medicare) Withholding

All wage employees are subject to social security withholding. The Federal Government designates the percentage an employee will have deducted from gross wages. The employer (JMU) automatically deducts the employee amount from gross wages, and contributes a like amount. When an employee's gross earnings reach the FICA wage base ceiling for the calendar year, no further deductions will be made.

Federal and State Tax Withholding

Federal and state tax withholding forms shall be on file in Payroll Services, before any payroll processing. Refer to subsections .920 and .930 for form preparation instructions. The forms are required to establish and change the employee's number of allowances. The number of allowances is used to compute the amount of federal and state income tax withheld from pay.

An employee, who fails to submit forms by the payroll-processing deadline, will be taxed at the highest allowable tax rate: single marital status with zero (0) exemptions.

Blank W-4 (federal) and VA-4 (state) forms are available from Payroll Services, from the Payroll Services forms webpage or from the employing department. Return completed forms directly to Payroll Services.

Optional General Deductions

There are several optional general deductions available to temporary wage employees. These include but are not limited to:

• Foundation
• Duke Club
• JMU Combined Charitable Contribution
• JMU Flex Account
• Athletic Tickets
• Tax Shelter Annuities
• WMRA Public Radio
• Vehicle Registration Fees
• VEGA
• Virginia Prepaid Education Program
• Roth IRA’s

.400 Student Employees

James Madison University offers three (3) student employment programs. These programs allow students employment in a variety of campus activities and functions. They include:

1. The Institutional Employment Program

This program is University funded. In order to qualify for employment under this program, eligible candidates shall be degree-seeking undergraduate or graduate students deemed to be making satisfactory academic progress as determined by the Office of Financial Aid and the Student Work Experience Center.

2. The Federal Work Study Program (FWSP)

This program is need-based and federally funded. Eligible candidates shall be degree seeking undergraduate or graduate level students deemed to be making "satisfactory academic progress", and have a financial need as established through an analysis of the Free Application for Federal Student Aid (FAFSA).

3. Graduate Assistantships

The Graduate School administers the graduate assistantship program. This program allows for a full-time graduate level student to work up to twenty (20) hours for a University department and receive a fixed stipend for wages and a scholarship towards tuition. Contact the Graduate School for eligibility requirements and more information.

.410 Responsibilities

.411 Student

• Apply for Federal Work-Study (FWS) by completing the Free Application for Federal Aid form (FAFSA).
• Apply for institutional employment on-line via JobLink.
• Apply for graduate assistantships through departments offering the assistantship in coordination with the Graduate School.
• Complete appropriate tax and I-9 forms at the employing department. Refer to subsections .920 and .930 for federal and state tax form preparation instructions.
• International student employees shall see the Center for Global Engagement for tax status and visa information.  The Center for Global Engagement will complete their I-9, directing the completed form to the Student Workforce Experience Center.  International student employees shall setup an appointment with Payroll Services to complete needed international tax forms, as special IRS taxation regulations apply.
• Sign the student time log weekly, to attest that they performed the work for the number of hours recorded and on the dates indicated.
• Verify paycheck amounts using MyMadison.

.412 Student Work Experience Center/Graduate School

• Assist departments in locating student employees for University employment.
• (The Graduate School approves graduate assistantships based on availability and confirmation that the employee meets qualifications.)
• Receives and files all I-9 forms for student employees. Updates I-9 data-base files and modifies Federal Work-Study (FWS) awards as necessary.

.413 Department

• Advertise department employment opportunities, interview candidates, and process the PAR forms.
• Forward approved employment documents to the Student Work Experience Center or the Graduate School for approval.
• Maintain an adequate supply of applicable tax and direct deposit forms. Assist students in properly completing tax forms in accordance with subsections .920 and .930.
• Review and forward completed tax and direct deposit forms to Payroll Services.
• Assure the accurate preparation and timely submission of student payroll documents to Payroll Services.
• Maintain accurate records of hours worked by student employees on internal time logs.
• Record the number of hours worked by each student employee in the JMU Time Entry panel provided by Payroll Services.
• Ensure that the JMU Time Entry panel is properly authorized. (The approval attests that each employee worked the number of hours indicated.)

NOTE: Certain student employees, such as, resident advisors and graduate student assistants, are paid through the salary payroll rather than for actual hours worked.

• Complete the appropriate I-9 form and forward to the Student Work Experience Center.

NOTE: International employees shall report to the Center for Global Engagement for tax status and visa information, and for the completion of their I-9 form or the On-campus Employment Authorization form. These employees also need to meet with staff from Payroll Services to complete necessary tax forms, as special IRS taxation regulations apply.

.414 Payroll Services

• Provide applicable tax and direct deposit forms to departments.
• Process all employment documents received from the Student Work Experience Center.
• Provide to departments, access to the JMU Time Entry panels listing all student employees for whom PAR forms have been received and processed by Payroll Services.
• Notify the department, by a Student/Wage Resubmit Memo, if employees added to the JMU Time Entry Exceptions panels cannot be paid.
• Calculate the payroll and run an interface to the bank to authorize direct deposit of pay.

.420 Processing Procedures

.421 Human Resources, Student Work Experience Ctr/Graduate School

• Approve PAR forms received from departments.
• Send approved graduate assistantship contracts to Payroll Services for processing.
• Receive and file I-9 forms for all student employees. Establish student I-9 information in the I-9 database file.

.422 Department

• Assist student employees with preparation of all appropriate tax and direct deposit forms in accordance with instructions in subsections .920 and .930.
• Complete PAR forms and forward daily to the Student Work Experience Center.
• Review completed tax and direct deposit forms before forwarding to Payroll Services to ensure correctness.
• Maintain accurate records of hours worked by hourly employees on the Student and Wage Employee Time Sheet which includes:

	›	A record of the number of hours worked per calendar day, per calendar week for each employee. Hours may only be counted once by an employee working in multiple wage positions (hours should NOT overlap).
	›	Verification by the employee that the hours recorded are accurate, this can be accomplished either by a full signature, not initials, on the hours worked document or by an electronic time clock system that the employee is required to clock in and out of using a unique password or ID badge each day they work  (Please note that when extenuating circumstances prevent departments from obtaining the employee's signature, the Department of Labor still requires the University to pay for any work performed.)
	›	Verification by the supervisor or someone in the department that has time sheet approval authority as designated by the University's signature authorization process.  This can be accomplished either by a full signature, not initials, on the hours worked document for each worker or by maintaining a copy of the department's JMU approved time entry panel from the HRMS system.
	›	Retain original signed and approved hours worked documents for each employee for auditing purposes.
	›	In extenuating circumstances, when an employee is unable to physically sign the timesheet, email approval may be acceptable if the approval contains the following: The approval comes from a JMU.EDU email account (both employee and supervisor). The body of the email includes the pay period and total hours worked, as indicated on the attached timesheet. A statement in the e-mail certifying that they have physically worked the hours submitted on the attached timesheet. Example language:  “I certify that I have worked XX hours as submitted on the attached timesheet for the pay period ending XX/XX/XX”. A description of the extenuating circumstances and all approval emails should be maintained with physical copies of the timesheets.
	›	Departments hiring an hourly employee that is already employed in another hourly position at the university is responsible for communicating with the first hiring department. A comparison of timesheets should be done to confirm that, if the employee earns overtime, it is charged to the correct department, and that there are no overlapping hours across timesheets. Timesheets must be submitted to the Payroll Services office each pay period upon request.

• Access JMU Time Entry panels from Payroll Services.
• Complete the time entry in accordance with instructions provided in subsection .940.
• Approve the JMU Time Entry panels by the scheduled deadline as listed on the Payroll Services webpage.

.423 Payroll Services

• Receive from the Student Work Experience Center or the Graduate School the PAR form or Assistantship Contract.
• Review the employment documents and the tax forms for accuracy.
• Enter applicable information from the completed documents into the HRMS database.
• Provide JMU Time Entry panels to the departments.
• Upload the approved time entry panels from the departments and review for accuracy and completeness.
• Enter properly submitted time worked into the HRMS database. Notify the department by memo if an employee, added to the JMU Time Entry Exceptions panel, cannot be paid. The memo (referred to as a "Resubmit Memo") will state the reason for non-payment. Complete the pay generation process for student employees and run the interface to the bank to authorize direct deposit.

.430 Payroll Deductions

Social Security (FICA-OASDI and Medicare) Withholding

Student employees are exempt from social security withholding while attending JMU as a full-time student and working in a student position.

Federal and State Tax Withholding

Federal and state tax withholding forms shall be kept on file in Payroll Services. The forms are required to establish the employee's number of allowances used to compute the amount of federal and state tax withheld from pay.

Eligible international student employees may be exempt from federal and state taxes based on federal tax treaties with their country. International employees interested should contact Payroll Services or the Center for Global Engagement.

Blank tax forms are available from Payroll Services or from the employing department.

The employee should complete the federal and state forms at the employing department and returns the forms directly to Payroll Services. Refer to subsections .920 and .930 for form preparation instructions.

.500 Direct Deposit Advice

.510 General

All employees are required, as a condition of employment, to have their pay deposited directly to their bank account. Employees may enroll for direct deposit at anytime, in Payroll Services. They should bring a voided check from the applicable bank account with them.

To change account numbers or financial institutions, the employee shall notify Payroll Services by initiating a new Direct Deposit Authorization Form. Direct deposit changes may also be made on-line via MyMadison.

An employee can distribute their pay in up to four (4) different bank accounts at financial institutions located anywhere in the United States. The Direct Deposit Authorization form is available from Payroll Services, on the Payroll Services forms webpage and the Forms Index of this manual.

.600 Terminations and Resignations

.610 General

See JMU Policy, Separating Employee Details for Supervisors - JMU for more information.

.620 Processing Procedures

.621 Faculty/Staff

When a classified staff and/or classified or part-time faculty member ends employment with the University, the supervisor shall immediately complete a termination PAR form. The supervisor should forward the form to the Human Resource Office, immediately, in accordance with Policy, Separating Employee Details for Supervisors - JMU mentioned above.

.622 Temporary

When a temporary wage employee ends employment with the University, the supervisor shall immediately complete a termination PAR form. Forward this form to Human Resources immediately.

.623 Student

Students who held an employment position funded by FWS and ends employment before the termination date listed on their Financial Aid Offer shall notify their hiring department through a resignation letter. The department then notifies the Student Work Experience Center by submitting a separation PAR form.

Students working in positions designated as "Institutional Employment" shall also complete a resignation letter and submit it to their employing department. The supervisor shall complete a termination PAR form and forward to the Student Work Experience Center. The Student Work Experience Center will forward the approved PAR form to Payroll Services.

.700 Child Support, Garnishment, Tax Levy and Tax Lien Deductions

.710 General

Payroll Services is responsible for complying with court ordered child support, garnishment, tax levy and tax lien demands to withhold money from an employee's pay as directed.

.720 Definitions

.721 Child Support

Child support is a notice from the Virginia Support Enforcement Division that the University is required (by Virginia code) to deduct a specified amount from an employee's pay. This amount will be deducted from the employee's "Disposable Earnings" and will precede all other liens and garnishments. "Disposable Earnings" is equal to the employee's earnings less deductions required by federal and state laws.

.722 Garnishment

A Garnishment is a court summons, which requires the University (garnishee) to withhold from the employee (defendant) a sum of money as specified on the garnishment summons.

.723 Tax Levy

A tax levy is an Internal Revenue Service demand placed on the University to withhold from the employee (taxpayer) a sum of money as specified on the Notice of Levy on wages, salary and other income.

.724 Tax Lien

A tax lien is a Virginia, state, city or county demand placed on the University to withhold from the employee sums of money as specified on the Notice of Tax Lien and Demand for Payment of State or City/County taxes under Section 58-1010 of the Code of Virginia.

.730 Procedure

Child support, garnishments, tax levies and tax liens will be deducted, following federal and state guidelines. Child support, garnishments and federal tax liens are deducted immediately from the employee's disposable earnings (gross less FICA, federal and state taxes). There is no limit to the deductible amount for a state tax lien.

.800 Salary Advance Loans

.810 General

Salary advance loans may be made to classified, temporary, and student employees when a JMU business situation warrants it. Salary advance loans are NOT made on a routine basis or for personal hardship reasons. The Payroll Services Office may approve a salary advance loan, up to the amount of the employee's net pay, when unusual events occur. Payroll Services may also approve a salary advance loan when an employee's net pay is significantly understated due to an error.

NOTE: THE NON RECEIPT OF PAYROLL DOCUMENTS IN THE PAYROLL SERVICES OFFICE IS NOT A VALID REASON FOR A SALARY ADVANCE LOAN.

.820 Processing Procedures

.821 Employee

• Contact their supervisor or department payroll designee as soon as possible when they need a salary advance.
• Pick up the salary advance check from the University cashier on the designated day, as given by a Payroll Services staff member.

.822 Department

• Determine the need or cause that justifiably warrants a salary advance.
• Present in writing, a request to Payroll Services, with justification or cause.
• Provide the employee's name, HRMS ID number, number of hours (if applicable) and rate of pay.
• Advise the employee of the appropriate time to pick up the advance check.

.823 Payroll Services

• Assure that appropriate supporting documentation has been received.
• Determine the propriety of the request and verify that the requested amount does not exceed anticipated earnings on the next paycheck.
• Approve/disapprove request. Payroll Services Director or designee shall also approve the salary advance loan.
• Process a salary deduction, from the employee's next pay, to repay the advanced amount.

.824 UBO

• Issue the advance to the employee.
• Retain a copy of the Salary Advance Accounting Voucher, reflecting both the advance and its repayment for audit purposes.

.900 Forms Preparation and Submission

.910 General

Certain forms and procedures have been developed to facilitate the payroll process. These forms enable the University Payroll Services Office to obtain pertinent employee information and withholding changes.

.920 Employee Withholding Certificate (Federal W-4)

.921 Forms Preparation Instructions

Following are detailed instructions for the preparation of the employee's Withholding Certificate (Federal W-4).

PLEASE TYPE OR PRINT ALL INFORMATION ENTERED ON THE FORM.

The employee shall initial all changes, including strikeouts or "white-outs", they make on this form.

	Type or Print Full Name:	Enter the employee's name EXACTLY as it appears on their Social Security Card.
	Social Security Number:	Enter the employee's social security number, EXACTLY as it appears on their Social Security Card.
	Home Address:	Enter the employee's permanent home address.
	Marital Status:	Check the appropriate box.
	If Your Last Name Differs:	Check this box if your name differs from the name on your Social Security Card.
	Step 2 (Optional) Multiple Jobs or Spouse:	If you (and your spouse) have a total of only two jobs, you may check the box in option (c). The box must also be checked on the Form W-4 for the other job. This option is roughly accurate for jobs with similar pay; otherwise, more tax than necessary may be withheld, and this extra amount will be larger the greater the difference in pay is between the two jobs.
	Step 3 (Optional) Claim Dependents:	This step aids in determining the amount of the child tax credit and the credit for other dependents that you may be able to claim when you file your tax return.
	Step 4 (Optional) Other Adjustments:	Use this line to claim other income and deductions or to have additional federal tax withheld. An employee may claim exemption from withholding if both of the following conditions are met: the employee had no federal income tax liability in the previous tax year, and the employee expects to have no federal income tax liability in the current tax year. If an employee wishes to claim "Exempt," write ‘EXEMPT’ below step 4(c).
	Signature:	The employee's signature as it appears on their Social Security Card.
	Date:	Enter the date signed.

.922 Making Changes to Withholding

Follow these procedures to make changes to the Employee's Withholding Certificate (Federal W-4).

• Obtain a blank form from the department, Payroll Services or the Payroll Services forms webpage.  Changes can also be made on-line via MyMadison for all "non-exempt" tax withholding claims. 
• Complete the form in accordance with the instructions outlined in subsection .920 above. This form may be changed as often as is necessary as desired by the employee.
• Return the completed form directly to Payroll Services. Forms received (6) working days before payday will have changes implemented for that payday.

.930 Virginia Employee's Withholding Certificate (Form VA-4)

.931 Forms Preparation Instructions

Following are detailed instructions for the preparation of the Virginia Employee's Withholding Certificate (Form VA-4).

PLEASE TYPE OR PRINT ALL INFORMATION ENTERED ON THE FORM.

The employee shall initial all changes, including "strike outs" or "white-outs", they make on this form.

	Type or Print Full Name:	Enter the employee's full name EXACTLY as it appears on the Social Security Card.
	Social Security Number:	Enter the employee's social security number EXACTLY as it appears on the Social Security Card.
	Home Address:	Enter the employee's permanent home address.
	Line 1:	Enter the total number of exemptions claimed.
	Line 2:	Use this line to have additional state tax withheld than would be withheld by using the tax withholding tables. Contact Payroll Services for assistance.
	Line 3:	Mark this box if an employee can certify that they are not subject to Virginia withholding. If this box is marked, no amounts should be entered on Lines 1 or 2.
	Line 4:	Mark this box if an employee can certify that they are not subject to Virginia withholding because they meet the conditions set forth under the Service-member Civil Relief Act. If this box is marked, a copy of the employee's spousal military identification card must be attached. Additionally, no amounts should be entered on Lines 1 or 2.
	Date:	Enter date signed.
	Signature:	The employee's signature as it appears on their Social Security Card.

.932 Changes to Exemptions

Follow these procedures to make changes to the Virginia Employee's Withholding Certificate (Form VA-4).

• Obtain a blank form from the department, Payroll Services or the Payroll Services forms webpage.  Changes can also be made on-line via MyMadison for all "non-exempt" tax withholding claims.
• Complete the form in accordance with the instructions outlined in subsection .930. This form can be changed as often as is necessary as desired by the employee.
• Return the completed form directly to Payroll Services.  Forms received (6) working days before payday will have changes implemented for that payday.

NOTE: On-line MyMadison changes should follow the deadlines outlined in the Direct Deposit and W-4/VA-4 Effective Table located on Payroll Services webpage under Calendar and Deadlines. Additionally, paper forms are not required, if changes to the employee's existing tax withholding status was completed using the on-line self-service feature of MyMadison.

 

.940 JMU Time Entry

.941 Required

This form is a computer produced panel required to report the total hours worked by each temporary wage and student employee each pay period.

.942 How to Access to JMU Time Entry Panels

After receipt of all employment documents, Payroll Services will provide the JMU Time Entry panels to departments for their employees. In order to be able to access these time entry panels, an individual must be authorized on the department’s signature authorization card, must submit an IIS Access Control form requesting HRMS access, and complete JMU Time Entry training.

.943 How to Submit Completed Panels

Completed and certified panels will automatically be uploaded by Payroll Services. Approved time entry panels are to be completed by the dates specified on their Payroll Calendar.

.944 Panel Preparation Instructions

The following are detailed instructions for preparing the JMU Time Entry panels.

	Dept./JMU Org. Number:	Review this information for accuracy. The department name and organization number will be indicated on the panel. If incorrect, please notify Payroll Services immediately.
	Pay Period:	This information is indicated on the panel.
	Reg. Hours/OT Hours:	Enter the total regular hours worked and the total overtime hours worked for the pay period indicated above. The University's Overtime Policy is stated in Policy 1303 of the JMU Manual of Policies and Procedures. Regular hours and overtime hours shall be recorded with quarter-hours worked (i.e., .25, .50, or .75). If you are reporting hours for more than one pay period, be sure to check the multiple pay periods check-box, and indicate the number of pay periods the reported hours were worked.
	Name:	Verify that the names of employees are correctly spelled. To add other employees, see "Time Entry Exceptions" panel.
	Employee Record Number/Employee ID (HRMS):	Check this information for accuracy. Numbers will be printed for the employee with pre-printed names in Name listed above.
	Position #:	This number will be provided for employees with pre-printed names in the Name line above.
	ADDITIONAL EMPLOYEES:
	Reg. Hours/OT Hours:	Indicate regular and overtime hours worked by employees whose names are not pre-printed on the panel.
	Name:	Enter the complete names of additional employees whose names are not on the panel. A memorandum will be sent to the department if these additional employees cannot be paid on the current payroll. In that case, the employees and the time worked for this pay period and the next shall be added to the next JMU Time Entry payroll information submitted by the department.
	Social Security Number:	Enter the social security number for each additional employee added under the "Time Entry Exceptions" panel. This number should be exactly as it appears on the employee's Social Security Card.
	Reason:	Indicate the reason for the exception. Also provide any other additional information that may be helpful or needed by Payroll Services.
	TOTALS and CERTIFICATION:
	Department Totals:	The system will automatically calculate a grand total. Please verify for accuracy.
	Certified Correct:	Approval of the department head or the employee designated on the Signature Authorization is required. This "signature" certifies the accuracy of the JMU Time Entry panel and authorizes payment for the number of hours indicated.

.950 Employee Direct Deposit Authorization

.951 Required

This form is required to document the automatic deposit of an employee's net pay to a designated bank account.

.952 Where to Obtain Blank Forms

Forms are available ONLINE or from Payroll Services.  Changes to existing Direct Deposit banking information can be made on-line via MyMadison.

.953 Where to Send Completed Forms

Forward completed forms to Payroll Services for verification and to enter into the HRMS database.  Forms are not required if changes to the employee's existing direct deposit were completed using the on-line self-service feature of MyMadison.

.954 Forms Preparation Instructions

The following are detailed instructions for the preparation of the Direct Deposit Authorization form.

	Name of Bank/Credit Union:	Enter the name of the banking institution.
	Routing/Transit Number:	Enter the Routing/Transit Number to direct your deposit.
	Account Number:	Enter the Account Number of the bank/credit union account to indicate what account the amount is to be deposited to.
	Checking or Saving indicator:	Select Checking or Savings in the corresponding box to indicate what type of account the net check is to be deposited to.
	On the Account No. 2, 3 and/or 4 lines provide the following if you wish to distribute any money to additional accounts: Name of Bank/Credit Union Routing/Transit Number Account Number Select Checking or Savings The exact amount or a percentage of your net check
	Printed Name:	Enter the employee's full name.
	Department:	Enter your department number.
	Phone Number:	Enter your telephone number.
	Employee's Full Signature:	Employee's signature.
	Date:	Enter the date the form is completed.
	SSN or Employee ID#:	Enter your social security number or your Employee EmplId (not Student ID).
	Voided Check: Attach a voided check to the original form.
	Full Time Faculty and Staff Only - provide the following for non-payroll related reimbursements to an accounting other than your Payroll Net Account No.1: Name of Bank/Credit Union Routing/Transit Number Account Number Select Checking or Savings