SR14866 Replacement AB25 - Dom Part 4/15/02 1

Transcription

1 AB 25 - DOMESTIC PARTNERSHIPS - CALIFORNIA ATTACHMENT TO SERVICE REQUEST #14866 Revised Payroll Coordination Office of the President April 15, 2002 Final TABLE OF CONTENTS Page 1. Introduction 1 2. Assumptions 1 3. Employee Data Base 1 4. Compute 3 5. ORCA/Rush Checks 4 6. Online Screens 4 4/15/02 1

2 7. Help Text PAN Control Table (CTT) Reports Interfaces W2 Process 14 Attachments 15 2

3 Attachment to Service Request #14866 Complete Replacement AB 25 DOMESTIC PARTNERSHIPS - CALIFORNIA April 15, Final 1. INTRODUCTION Assembly Bill 25 (Migden) was chaptered into law with an effective date of January 1, This bill expands the legal rights of all registered domestic partners. The same state tax treatment for certain health care costs and employer-provided coverage that is available to spouses is to be provided to domestic partners. Those individuals who have filed a Declaration of Domestic Partnership form (SEC/STATE LP/SF DP-1 Rev 1/00) with the State of California, are eligible to be treated as spouses for state tax purposes. The following requirements describe the modifications necessary to implement the changes to the Payroll/Personnel System (PPS). 2. ASSUMPTIONS PPS will not be modified to automatically calculate retroactive adjustments. The changes that are being requested in this document will only accommodate transactions on a prospective basis. Any retroactivity must be handled manually as is currently done. In addition, any automation of benefits processing will be specified in a separate document by Human Resources and Benefits. 3. EMPLOYEE DATA BASE (EDB) The following data elements are referenced throughout this document: Name Data Element # Federal Withholding Tax Gross YTD 5502 OASDI Gross YTD 5503 State Withholding Tax Gross YTD 5506 Medicare Gross YTD 5510 Safe Harbor Gross YTD 5544 YTD DPI Gross 5550 Dental Coverage w/o Domestic Partner (WOD-D)0285 Medical Coverage w/o Domestic Partner (WOD-M) 0286 Vision Coverage w/o Domestic Partner (WOD-V) 0287 Relationship to Employee 0635 (a) YTD DPI Gross (EDB 5550) (b) Data Element 5550 should be modified to indicate that this is for federal imputed income. Name: Year-to-Date Domestic Partner Federal Imputed Income- EDB General Description: This is the year-to-date gross amount of federal imputed income resulting from coverage of domestic partners, and their children and/or grandchildren. New Data Elements 4/15/02 1

4 (i) State YTD DPI A new data element should be created to record the year-to-date balance for state imputed income: STATE DPI YTD (EDB xxxx). This data element will be used by the payroll office for audit and reporting purposes. See Attachment 1 for a sample definition. This new year-to-date balance should be recorded on reports and online screens similar to the current DPI YTD balance (EDB 5550). (ii) State Declaration of Domestic Partnership A new data element needs to be created in order to record on the employee's EDB record if the employee has a State Declaration form on file or not. The following are the accepted values: Y = yes, declaration on file T = no, termination of partnership on file blank = no form(s) filed See Attachment 2 for a sample definition. 4. COMPUTE (a) Current Process During the compute process, the program calculates the imputed income by comparing the current coverage codes for the three plans (medical, dental, and vision) to their equivalent Without Domestic Partner (WOD) coverage codes. The difference is calculated and that amount is used to add to both federal and state taxable grosses. In addition this process is also used to calculate the difference in the TIP reduction amounts. If there is a difference, the smaller amount is used to reduce federal and state taxable grosses. The following gross-to-net (GTN) numbers are used to record the imputed income and TIP amounts during a compute. GTN Description GTN # DP Medical - DPI 701 DP Medical - TIP 702 DP Dental - DPI 703 DP Dental - TIP 704 DP Vision - DPI 705 DP Vision - TIP 706 (b) New Process A new process needs to be developed such that if the State Declaration of DP = Y, then the above imputed income calculation processes are not applied to California state taxable gross (EDB 5506). In addition the TIP amount should not be lessened since the full reduction applies. The current data element - DPI YTD (EDB 5550) should continue to record year-todate DPI amounts for federal, Safe Harbor, OASDI, and Medicare grosses. The new data element for State DPI YTD should be maintained to record the state balance (refer to Attachment 1). 2

5 STATE DP DECLARATION INDICATOR: T or blank (Termination on file or no Declaration form on file) FED DPI YTD GROSS STATE DPI YTD GROSS CURRENT COV CODE WOD FEDERAL G-BALANCE UUU UUX (GTN 701) (5550) (xxxx) DPI UC CONT (GTN 702) TIP EE DED <275.00> STATE DP DECLARATION INDICATOR: Y (Declaration on file) FED DPI YTD GROSS STATE DPI YTD GROSS CURRENT COV CODE WOD FEDERAL G-BALANCE UUU UUX (GTN 701) (5550) (xxxx) DPI UC CONT * (GTN 702) TIP EE DED <275.00> *Zeroes are reflected here to show that no income is imputed for state tax purposes and TIP is not adjusted. 5. ORCA/RUSH CHECKS The online ORCA/rush check process must be modified to process pay correctly for employees whose State Declaration of DP = Y. 6. ONLINE SCREENS The changes described below should be made to the online screens: 3

6 EINS Add the State Domestic Partner Declaration field label to this screen as shown below. PPEINS0-E1281 EDB Entry/Update 02/06/02 13:23:54 12/19/01 14:40:47 Insurance Enrollment Userid: PAYUSR1 ID: Name: CODDLE,MOLLY SSN: Pri Pay: MO Assigned BELI: 1 Derived BELI: 1 Effective Date: BELI Status Qualifiers: Primary: Date: Secondary: Date: CURRENT ENROLLMENTS Plan Cov Eff Date End Date Opt Out BRSC Medical KN UU Dental D1 UU Vision VI UU Legal XD Future Enrollment Pending: NO State Dom Part Dec: Y Cov Eff Date BRSC AD&D Prin Sum: 045 Coverage : F Disability Wait Per: Salary Base: 2167 Supplemental Life : Salary Base: Dependent Life Plan: Basic Life : Salary Base: Insurance Reduction : Next Func: ID: Name: SSN: ===> F: 1-Help 3-PrevMenu 4-Print 5-Update F: 9-Jump 12-Exit 4

7 IINS "Future Enrollment Pending:" should be moved to the left margin to be consistent with the EINS screen. Add the State Domestic Partner Declaration field label to this screen as shown below. PPIINS0-I1311 EDB Inquiry 02/06/02 15:14:04 12/19/01 14:40:47 Insurance - Departmental Userid: PAYUSR1 ID: Name: CODDLE,MOLLY SSN: Hm Dept: CHAN OFFICE Emplmt Status: N Pri Pay: MO Asgn/Drv BELI: 1/1 Eff Dt: 02/01/91 Qual: / Ret: U Ins Red: Age 1/1: 42 Plan Description Cov Contr Empl Cost BRSC Eff Date End Date Medical Kaiser North 2PARTY /03/01 Dental Delta Dental 2PARTY /03/01 Vision Vision Care 2PARTY /03/01 Legal De-enrolled /01/00 Future Enrollment Pending: NO State Dom Part Dec: Y Insurance Type Cov Sal Base Empl Cost BRSC Eff Date Basic Life 026 Exec Life Supplemental Life Dep Life 0.00 STD/Suppl Dis A / AD&D FAMILY Prin Sum /01/90 Next Func: ID: Name: SSN: ===> F: 1-Help 2-Browse 3-PrevMenu 4-Print F: 9-MainMenu 12-Exit 5

8 IINP "Future Enrollment Pending:" should be moved to the left margin to be consistent with the EINS screen. Add the State Domestic Partner Declaration field label to this screen as shown below. PPIINP EDB Inquiry 02/06/02 15:15:55 12/19/01 14:40:47 Insurance Userid: PAYUSR1 ID: Name: CODDLE,MOLLY SSN: Hm Dept: CHAN OFFICE Emplmt Status: N Pri Pay: MO Asgn/Drv BELI: 1/1 Eff Dt: 02/01/91 Qual: / Ret: U Ins Red: Age 1/1: 42 Plan Description Cov Contr Empl Cost BRSC Eff Date End Date Medical Kaiser North UU /03/01 Dental Delta Dental UU /03/01 Vision Vision Care UU /03/01 Legal De-enrolled /01/00 Future Enrollment Pending: NO State Dom Part Dec: Y Insurance Type Cov Sal Base Empl Cost BRSC Eff Date Basic Life 026 Exec Life Supplemental Life Dep Life 0.00 STD/Suppl Dis A / AD&D FAMILY Prin Sum /01/90 Next Func: ID: Name: SSN: ===> F: 1-Help 2-Browse 3-PrevMenu 4-Print F: 9-MainMenu 12-Exit 6

9 IGRS The WOD codes and the State Declaration of Domestic Partnership indicator should be added to the IGRS screen. PPIGRS0-I1214 PAR Inquiry 12/07/01 11:41:04 Summary of Grosses/Totals Userid: PAYUSR1 Pay Cycle: MO Processed In: 08/31/99 Check Date: 09/01/99 ID: Name: BREAD,DALE E. SSN: Hm Dept: HOSP EDUC Disp: 8 Emplmt Status: A Check No: Type: CUR-ACTIVITY PAR Control No: 110 Fed Tax : S001 State Tax: S UI Cov: C Stu Stat: 1 Ret: S Sp Retr: 0 DCP: FICA: E Ins Red: WOD-M: UXX WOD-D: UXX WOD-V: UXX State DP Dec: Y Qtr/Yr: 3Y Total Grs: 1, Total Time: FWT Grs: 1, OASDI Grs: 1, Medicare Grs: 1, SWT Grs: 1, Ret Grs: 1, Sum Grs: 10, Adv Pay: Ded Sum: 2, Net Pay: 1, Accrued Accrued Vac Vac Hrs: Sick Hrs: Lst: Next Func: ID: Name: SSN: Pay Cycle: Check Date: ===> F: 1-Help 2-Browse 3-PrevMenu 4-Print 5-PrevRec F: 9-MainMenu 12-Exit 7

10 IDDN The IDDN screen should be modified to add the new State Declaration of Domestic Partnership indicator. PPIDDN0-I1281 PAR Inquiry 12/07/01 11:50:01 Deductions and Contributions Userid: PAYUSR1 Pay Cycle: MO Processed In: 08/31/99 Check Date: 09/01/99 PG 01 OF 02 ID: Name: BREAD,DALE E. SSN: Hm Dept: HOSP EDUC Disp: 8 Emplmt Status: A Check No: Type: CUR-ACTIVITY PAR Control No: 110 WOD-M: UXX WOD-D: UXX WOD-V: UXX State DP Dec: Y Qtr/Yr GTN No Description Amount SSC BUC Rep SHC DUC 3Y 045 HIGH OPTION S 057 HIGH OPT CON S C 118 DELTA DENTAL C 241 VISION PLAN C 3Y 009 MEDICARE Y 013 OASDI Y 014 FEDERAL TAX Y 012 CA STATE TAX Y 050 SUPPL LIFE DEDUCTION SUM: Next Func: ID: Name: SSN: Pay Cycle: Check Date: ===> F: 1-Help 2-Browse 3-PrevMenu 4-Print 5-PrevRec F: 8-Forward 9-MainMenu 12-Exit PPIDDN0-I1281 PAR Inquiry 02/06/02 15:55:00 Deductions and Contributions Userid: PAYUSR1 Pay Cycle: MO Processed In: 08/31/99 Check Date: 09/01/99 PG 02 OF 02 ID: Name: BREAD,DALE E. SSN: Hm Dept: HOSP EDUC Disp: 8 Emplmt Status: A Check No: Type: CUR-ACTIVITY PAR Control No: 110 WOD-M: UXX WOD-D: UXX WOD-V: UXX State DP Dec: Y Qtr/Yr GTN No Description Amount SSC BUC Rep SHC DUC Y 157 S LEGALCARE Y 203 MNY MRKT-NTD Y 286 US SVG BD DEDUCTION SUM: Next Func: ID: Name: SSN: Pay Cycle: Check Date: ===> F: 1-Help 2-Browse 3-PrevMenu 4-Print 5-PrevRec F: 7-Backward 9-MainMenu 12-Exit 8

11 IBN1 - History Data Base The State Declaration of Domestic Partnership indicator should be maintained in the employee's history database. The IBN1 screen should be modified to include this data element and online field level help should be provided. PPIBN10-I0944 History Inquiry 02/21/02 11:38:27 01/26/01 15:55:00 Benefits Data 1 Userid: PAYUSR1 ID: Name: AGES,TRUDY SSN: Incorrect Flag: BELI-Assigned : 1 ADD Coverage : S BELI-Derived : 1 ADD Eff Date : 01/01/1990 BELI Eff Date : 02/01/1991 ADD Principal : 025 BELI Change Date : 01/93 BELI Conflict Dt : Suppl Disability : Suppl Disability Eff Date : Core Ben Cover : Suppl Disability Wait Per : Ins Reduction : Auto/Home Deduct : Basic Life : 028 STD : A Basic Life Ins Eff Date : 02/01/1991 STD Eff Date : 02/01/1991 State DP Dec : Y Next Func: ID: Name: SSN: Date: View incorrect records? ===> F: 1-Help 2-Browse 3-PrevMenu 4-Print F: 9-MainMenu 10-PrevRec 12-Exit 9

12 IDOC If State Dec indicator (EDB xxxx) = Y, then print statement as shown below: "You have a State Declaration of Domestic Partnership on file." Or, if the State Dec indicator (EDB xxxx) = T, then print the other statement as shown below: "You have a Notice of Termination of Domestic Partnership on file." UNIVERSITY OF CALIFORNIA Print Date: 02/11/02 PAYROLL/PERSONNEL SYSTEM Page 1 of 2 Summary of UC Benefits Enrollment TO: CARSON BUSSES FROM: HOSPITAL EDUCATION BROADWAY BUILDING This summary presents information about your UC-sponsored benefit enrollments as of 02/11/02. This summary is for information purposes only and is not a guarantee of eligibility or benefit amounts. Please review the information to be sure it is correct. Contact the person who handles Benefits in your department or your Benefits Office if you have any questions or think there may be an error. PERSONAL INFORMATION Your Employee Identification Number is: Your Birthdate is: 08/31/46 We have as your Permanent Address: 6 RAN VIA 180 D 5 D VIGO (GALIZA) SPAIN SPAIN SPAIN AND CANARY ISLANDS Your citizenship status is: U.S. Citizen Your Visa Type is: Your Work Permit End Date is: You have chosen the following Withholding Allowances: Federal Tax Status: Single 2 State Tax Status: Married 2 Additional State Allowances: 5 Your appointment has qualified you for: University of California Retirement Plan OASDI & Medicare Full Benefits HEALTH AND WELFARE BENEFIT ENROLLMENT INFORMATION You are enrolled in the following health and welfare plans: * Kaiser North Two-Party Coverage Coverage Effective date: 01/01/90 Your monthly cost for this coverage is: $ 0.00 * Delta Dental Two-Party Coverage Coverage Effective date: 01/01/90 Your monthly cost for this coverage is: $ 0.00 * Vision Services Plan Two-Party Coverage Coverage Effective date: 01/01/90 Your monthly cost for this coverage is: $

13 UNIVERSITY OF CALIFORNIA Print Date: 02/11/02 PAYROLL/PERSONNEL SYSTEM Page 2 of 2 Summary of UC Benefits Enrollment * Signature LegalCare Family Coverage Coverage Effective date: 01/01/90 Your monthly cost for this coverage is: $ You have a State Declaration of Domestic Partnership on file. The following family members are enrolled: Name Relationship Enrolled/Effective Date/End Date No. Birthdate Sex Social Sec.No. Medical Dental Vision Legal O1 BUSSES Other Child Yes Yes Yes Yes 01 12/31/91 Female /01/93 01/01/93 01/01/93 01/01/93 (It is your responsibility to ensure that all family members meet UC eligibility requirements. Contact your campus Benefit Representative for more information.) Additionally, you are enrolled in the following: * Accidental Death & Dismemberment Insurance Your coverage type is: Self Only Amount of Coverage: $ 10, Coverage Effective Date: 01/01/90 Your monthly cost for this coverage is: $ 0.14 * Short Term Disability Insurance * Basic Life Insurance in the amount of $ 50, * Supplemental Life Insurance Plan Type: 2 times your most recent January 1 Annual Salary Base Annual Salary Base: $ 48, Coverage Effective Date: 01/01/90 Your monthly cost for this coverage is: $ * Dependent Life Insurance Coverage Level: Basic Plan (Flat) Coverage Amount: $5,000 each for Spouse/Partner and eligible children Coverage Effective Date: 01/01/90 Your monthly cost for this plan is: $ 1.70 You are participating in the Tax Savings on Insurance Premium (TIP) Plan. Any premiums you pay as an employee for health will be on a pre-tax basis RETIREMENT AND SAVINGS PROGRAM INFORMATION You are directing your Defined Contribution Plan (DCP) funds to: Savings Fund 11

14 7. HELP TEXT 8. PAN Online field level help should also be provided for the State Declaration of Domestic Partnership indicator (refer to Attachment 2). Currently dependent data does not generate a PAN notification. It is assumed that a PAN notification will not be required when the State Declaration indicator is updated. 9. CONTROL TABLES Translation Table (CTT) Entries must be made in the Translation Table for the new data element values. The required entries are: Data Element Length Value Translation EDB xxxx 11 nnnnnnnnn.nn ST Dom Part YTD Imputed Income EDB xxxx 1 Y, T, blank ST Declaration of Dom Part 10. REPORTS (a) The following reports should be modified to add the State Domestic Partner Declaration indicator: PPP4401 Payroll Audit Report, PPP4701 Record of Earnings, PPP4801 Record of Earnings. See Attachment INTERFACES Web/IVR The University of California Retirement System (UCRS) has asked that PPS include the State Declaration of Domestic Partnership indicator on the Web/Interactive Voice Response (IVR) interface, if an employee should retire. The new data element for the State Declaration indicator should be included on the IVR Extract File and IVR History File if the employee's Anticipated Retirement Date (EDB 0765) equals a valid date. If the Anticipated Retirement Date contains an initial value, the new field should be left blank. Both the IVR Extract File and the IVR History File will need to be expanded to accommodate the addition of the new data element. See Attachment 4 for a copy of the file layout. 12. W-2 PROCESS The W-2 extract file should continue to include only the Fed DPI-YTD (EDB 5550) data element as part of fringe benefits (EDB 5535). 12

15 ATTACHMENT 1 System Number: EDBxxxx User Access Name: xxxx-x Programming Name: Revision Date: Comments Location(s): Name: STATE YEAR-TO-DATE DOMESTIC PARTNER IMPUTED INCOME-EDB Type: NUMERIC Length: 11 Format: nnnnnnnnn.nn General Description: This is the state year-to-date gross amount of imputed income resulting from coverage of domestic partners, and their children and/or grandchildren. Interpretation: 13

16 System Number: ATTACHMENT 2 User Access Name: Programming Name: Revision Date: Comments Location(s): Name: STATE DECLARATION OF DOMESTIC PARTNERSHIP Type: ALPHANUMERIC Length: 1 Format: General Description: Indicator to determine whether an employee has filed a State Declaration of Domestic Partnership or a Notice of Termination of Domestic Partnership form with the University. Valid Values: Y = yes, declaration on file T = no, termination of partnership on file blank = no form(s) on file 14

17 ATTACHMENT 4 File Layout for IVR/Web Extract File Employee record Data Element Name Posit ion Length/ Format/ EDB # Add/Change/Delete n/a Comments IVR Employee Record Update Date n/a Update Date is set to the current date when PPS program PPIIVR detects that a change has been made to any field in the IVR employee record. Location n/a A unique code assigned to each campus, lab, Hastings, and ASUCLA. Employee SSN Employee ID# EDB record key Employee Name Date of Birth Sex Hire Date Home Department Leave Begin Date Leave Return Date Leave Type Separation Date Employment Status Primary Title Personnel Program for Primary Title n/a The Personnel Program for the Primary Title is looked up on the PPS FICA Eligibility TCT (Title Table). 15

18 Data Element Name Posit ion Length/ Format/ EDB # Prior Year FWT Gross (07).99 Address-Line Address-Line Address-City Address-State Address-Zip Retirement System UC Paid Disability DCP Plan Age on Jan b Change Date TIP (Insurance Reduction ) EPD Waiting Period EPD Salary Base (05).99 EPD CED EPD - employee cost (03).99 n/a Dental Plan Dental Plan Coverage Dental Plan CED Dental - UC contribution (05).99 n/a Dental - employee cost (05).99 n/a Comments The employee premium for Employee Paid Disability is looked up on the PPS Benefits Rates Table. The UC-paid portion of the dental premium is calculated using data from the Benefits Rates Table. The employee-paid portion of the dental premium is calculated using data from the Benefits Rates Table. Life Ins Salary Base Life Ins Plan Life Ins CED Life Ins Amount n/a The amount of Life Insurance is calculated, or looked up on the Benefits Rates Table. Life Ins Premium (05).99 n/a Dep Life Ins Plan Dep Life CED Dep Life Premium (05).99 n/a The life insurance premium is looked up on the Benefits Rates Table. The dependent life insurance premium is 16

19 Data Element Name Accidental Death and Dismemberment Principal Sum Accidental Death and Dismemberment Coverage Accidental Death and Dismemberment CED Accidental Death and Dismemberment Premium Posit ion Length/ Format/ EDB # (05) n/a Medical Plan Medical Plan Coverage Medical Plan PCED Medical - UC contribution (05).99 n/a Medical - Employee cost (05).99 n/a UC Paid Life Insurance UC Paid Life Insurance CED Vision Plan Vision Plan Coverage Vision CED Vision - UC contribution (05).99 n/a Vision - employee cost (05).99 n/a Legal Plan Legal Plan Coverage Legal Plan PCED Legal - UC contribution (05).99 n/a Legal - Employee cost (05).99 n/a Comments looked up on the Benefits Rates Table. The AD&D premium is looked up on the Benefits Rates Table. The UC-paid portion of the medical premium is calculated using data from the Benefits Rates Table. The employee-paid portion of the medical premium is calculated using data from the Benefits Rates Table. The UC-paid portion of the vision premium is calculated using data from the Benefits Rates Table. The employee-paid portion of the vision premium is calculated using data from the Benefits Rates Table. The UC-paid portion of the legal premium is calculated using data from the Benefits Rates Table. The employee-paid portion of the legal premium is 17

20 Data Element Name Posit ion Length/ Format/ EDB # Comments calculated using data from the Benefits Rates Table. Executive Life Indicator Executive Life Sal Base Executive Life CED Medical Opt Out Dental Opt Out Vision Opt Out Deduction Pay Schedule BELI -Assigned BELI -Derived BELI Effective Date US Savings Bond Denomination US Savings Bond Denomination US Savings Bond Denomination US Savings Bond Denomination 403(b) Maximum Annual Contribution (05) U (MAC) Medical Plan ECED Dental Plan ECED Vision Plan ECED Legal Plan ECED Employee Unit Employee Relations Employee Representation Employee Special Handling Employee Distribution Unit PIN Authorization Signature Date Period of Initial Eligibility End Date Direct Deposit Indicator Separation Reason

21 Data Element Name Posit ion Length/ Format/ EDB # Federal Tax Marital Status Federal Tax Withholding Allowances State Tax Marital Status State Tax Personal Tax Withholding Allowances State Tax Itemized Deductions Withholding Allowances Surepay Bank Account Number Surepay Checking/Savings Bank Name Bank Transit Routing Number Anticipated Retirement Date Foreign Address Address permanent Foreign Province Address Permanent Foreign Country Address Permanent Foreign Postal Employee Home Telephone Spouse Name Employee Organization Home Address Disclosure Employee Organization Home Phone Disclosure Home Address Release Home Phone Release Spouse Name Release Employee Name Suffix Employee First Name Employee Middle Name Employee Last Name Net ID Citizenship Status Comments 19

22 Data Element Name Posit ion Length/ Format/ EDB # Comments Visa Type Federal Tax-Maximum Withholding Allowances State Tax-Maximum Withholding Allowances State Declaration of New data element Domestic Partnership UCOP Filler New filler (spaces) Employment Status Change Date This field must always be the last field on the employee record 20