Paycheck Information - Office of Fiscal Services

Earnings Codes

Most earnings will be listed as REG (Regular pay) although there are a number of other variations of gross payments. Some of these include:

Code	Description
ADM (Non-instructional assignments)	Payment made to faculty for non-instructional academic-related work.
AST (Additional straight time)	Payment for time over 40 hours in a week but paid at straight time. This primarily occurs where an employee has had some non-work hours in the work (usually sick or holiday time) and then worked hours that put them over 40 total hours for the week. For example, if an employee has 8 sick hours during the week and works another 35 hours, the 3 hours over 40 would be paid as additional straight time. Overtime is only paid on hours worked over 40 hours and sick and vacation hours do not qualify as time worked under the Fair Labor Standards Act.
EXS (Extra pay - staff)	Payment for joint staffing reimbursements, additional pay for other duties, special pay requests (SPARs), etc.
HOL (Holiday pay)	Payment for designated holidays at the institution.
NME (Non-qualified moving expenses	Payment for taxable reimbursements of relocation costs submitted with proper approvals but without associated documented receipts.
OVL (Overload payments)	Payments made to faculty members for additional work represented by a change to their contract.
OVT (Overtime pay)	Payment for all hours worked over 40 hours in a week for overtime eligible employees.
SCK (Sick pay)	Payment for earned and properly documented sick time taken.
SUM (Summer pay)	Payments for summer and maymester sessions only. These are submitted by the academic department and approved by Academic Affairs.
SUF, SUP, SUS (Supplemental pay)	Payments for various types of supplemental pay. The code is used to determine if the payments are retirement eligible, based on the type of pay and the employment status of the employee.
UNC (Uncompensated)	Time that is being uncompensated as a result of depleted vacation or sick time, undocumented absences or unpaid leave.
VAC (Vacation pay)	Payment for earned and properly designated vacation time.
VPS, VPF (Vacation payout)	Payment made for unused vacation either at the end of the employment relationship or upon transition from a 12-month employee to a 10-month faculty position.

Special note for monthly salaried employees:

On the pay statement for monthly salaried employees, there a number of line items that will not affect the total gross pay. These are noted with an asterisk (*) preceding the name of the earnings type. These items include vacation, sick, and holiday for salaried employees as these do not affect the total salary.

If you have any questions about the type of earnings listed on your pay statement, please contact the Payroll Services staff at payroll@kennesaw.edu.

Deductions

Your pay statement includes information on the payroll deductions being withheld from your paycheck, as well as the benefits being paid by Kennesaw State University.

Before-tax deductions

Items that are listed below the "Before Tax Deductions" heading are deductions that lower your taxable wages. They are calculated prior to specific tax calculations.

Some pre-tax deductions affect federal and state income tax, Medicare, and Social Security taxes. Examples of these types of deductions are dental, vision, and medical insurance, FSA and HSA deductions, and parking.

Other pre-tax deductions affect only federal and state income tax and are not exempt from Medicare and Social Security. These deductions are primarily the retirement deductions such as TRS and ORP.
After-tax deductions

Items that are listed below the "After Tax Deductions" heading are deductions that do not affect taxable wages. They are calculated and deducted after your taxes are calculated and deducted.

Examples of after-tax deductions are the Georgia Defined Contribution Plan (GDCP), Fitness Center, garnishments, and supplemental insurance premiums such as long-term disability, supplemental life, dependent life, and long-term disability insurance.
Other benefits and information

Benefits provided by Kennesaw State University appear under the "Other Benefits and Information" heading. These benefits include the employer portion of retirement plans such as TRS and ORP, basic life premiums, and the employer share of medical premiums paid by KSU.

You can also visit the Benefits website or contact them at benefits@kennesaw.edu for more information on your specific benefits deductions.

Garnishments & Wage Withholding Orders

Garnishments and government wage withholding orders are involuntary deductions where the employer is required by law to deduct a certain amount of the employee’s pay and remit it to a person or government agency to satisfy the employee’s debt. The employee may be subject to deductions for child support, unpaid taxes or repayment of a debt.

Kennesaw State University is required by law to accept and process garnishments served by officials of the court. Failure to meet these financial obligations may cause the University to be subject to penalties, plus possible fines and interest.

Once the garnishment or wage order has been forwarded to our payroll processor, they enter the information into the payroll processing database to begin or end a wage order. Due to off-site processing and privacy concerns, Payroll Services staff can only answer limited questions about the status of an order.

The Garnishment Call Service Center will have the most current information on the status of a wage order. The customer service number is (866) 324-5191. Please note that you must answer all the automated prompts in order to reach live assistance and you may need to leave a message if their lines are busy.

Georgia Defined Contribution Plan (GDCP)

Individuals employed as temporary employees by state agencies (including Kennesaw State University) are required by Georgia law to contribute 7.5% of their pay to the Georgia Defined Contribution Plan (GDCP) instead of making contributions to Social Security.

Who does NOT participate in GDCP
- Benefited employees who participate in one of the other retirement plans
- Persons qualified as bona fide independent contractors
- Active members of the Employee Retirement System (ERS) or Teachers Retirement System (TRS)
- Retirees of ERS or TRS
- Persons working for an institution in which that person is regularly enrolled and attending classes and meets IRS student exclusion criteria.
Automatic enrollment for GDCP eligible employees

Employees hired into GDCP eligible positions will have automatic deductions and will receive a letter from ERS/GDCP requesting them to designate a beneficiary.
Requesting a refund of GDCP contributions
The Employees Retirement System of Georgia (ERSGA) administers the GDCP program. When leaving a GDCP-eligible position, you may request a refund of your GDCP contributions. In order to be eligible to apply for a refund, KSU must notify ERSGA of your GDCP termination date and your GDCP account status must be “inactive.”

Visit the ERS site to log in to your account and request a refund of GDCP contributions.
- Please contact your department to ensure they have submitted paperwork to terminate your temporary employment at KSU.
- It may take 6-8 weeks from the date you receive your last paycheck for ERS to receive notification of your termination and process your refund. If you still cannot access the ERS site after this time, please email benefits@kennesaw.edu.
- If you transferred from a temporary position to a benefits-eligible position at the University and are not able to request a refund after two weeks from the date of transfer, please contact the Benefits department at benefits@kennesaw.edu.

For more detailed information on the GDCP, please visit the Retirement Preparation page on the Benefits web site or contact the Benefits department at benefits@kennesaw.edu.

Retirement and Savings Plans

Kennesaw State University provides many different ways for employees to plan for their future. Below are links that provide details regarding the different options available to employees. Some of these options are not available to all employees.

Benefited employees - required plans

Benefited employees are required to participate in one of the retirement plans offered by the University. Visit the Benefits website and choose "Retirement Plans" from the left menu to learn more about your options.

The retirement plans (TRS/ORP) and the Employers Retirement System are funded monthly, regardless of whether the employee is paid biweekly or monthly.

Funding is processed by the Shared Services Center in Sandersville, Georgia. The funding information is transmitted electronically to the provider no later than the fifth working day of the following month. Funds are remitted by wire or ACH. Posting of contributions to individual accounts is controlled by the provider.
Temporary, seasonal, and part-time employees

Temporary, seasonal, and part-time employees may be automatically enrolled in the Georgia Defined Contribution Plan (GDCP). Please click on the GDCP link in the left navigation bar to learn more about the plan, or you can visit the information page on the Benefits site.

The Georgia Defined Contribution Plan is funded monthly, regardless of whether the employee is paid biweekly or monthly.

Funding is processed by the Shared Services Center in Sandersville, Georgia. The funding information is transmitted electronically to the provider no later than the 5th working day of the following month. Funds are remitted by wire or ACH. Posting of contributions to individual accounts is controlled by the provider.
Voluntary retirement savings programs

Voluntary retirement savings programs, such as 403(b) and 457(b) plans, are offered by the University. You can for more information on these programs and the available vendors on the Retirement Plans site.

These savings plans are funded with each pay cycle. Contribution information is transmitted electronically to the providers no later than two working days following the pay date. Funds are transmitted by ACH or wire transfer in a timely manner and are posted based on the provider's schedule.