STRS Advance STRSAD.RPT

Transcription

1 Revised June 2017 STRS requires districts t reprt cntributins in the fiscal year they are earned, nt the fiscal year they are paid. Because f this requirement, USPS flags the jbs that are being paid cntract amunts that were earned in the previus fiscal year, knwn as the advance. The STRSAD prgram selects all emplyees and jbs that were subject t STRS withhlding and were paid during the fiscal year. Three reprts are generated each time the prjectin r actual ptins f STRSAD are executed: STRSAD.TXT lists all advanced jbs fr the district. Emplyees will advance if their STRS jb has wrk days equal t days wrked, amunt remaining t pay greater than zer, and pays greater than pays paid. STRSAD.RPT the cmplete fiscal year-end reprt fr all STRS emplyees, including all advanced emplyees. Nte: rehired retirees always receive zer percent credit. NONADV.TXT Includes jbs that will nt be advanced. The prgram takes the number f wrk days left n the calendar and adds them t the days wrked up t this pint. If this des nt equal the ttal wrk days in the cntract, the jb will nt be advanced and will be listed n this reprt. STRSAD.RPT A sample reprt is included belw and an explanatin f the infrmatin in each clumn fllws. 1

2 1. Emplyee Name: USPSCN/BIOSCN, Name fields. 2. Sc-Sec-Num: USPSCN/BIOSCN, SSN field. 3. Credit: Emplyees flagged as full-time must have at least 120 service days t be granted a full year f service credit tward retirement. Fr emplyees flagged as full-time and did nt wrk 120 days, r is cnsidered part-time, the service credit is calculated as fllws: If the emplyee wrked at least 90 days and the emplyment relatinship was in effect fr 120 days and the ttal cmpensatin is greater than r equal t the state minimum, the service credit is 100%. If the emplyee wrked at least 90 days, but the emplyment relatinship was nt in effect fr 120 days, the service credit is ttal days / 180. If the emplyee did nt wrk 90 days, the service credit is ttal days / 180. If the emplyee wrked at least 90 days and the emplyment relatinship was in effect fr 120 days and the ttal cmpensatin is nt greater than r equal t the state minimum, the service credit is the greater f the tw calculatins: Ttal Cmpensatin / State Minimum Salary Ttal Days / 180 NOTES: ** Emplyment relatinship = Cmpares the academic dates entered in STRSAD t the Hire date n the BIOSCN recrd. It will take this date r July 1 f the reprting year as the starting date (whichever is later) and calculate the days frm that day t the Terminatin date n BIOSCN r June 30 (whichever is earlier). ** The relatinship f the emplyee with the district is based n ALL days in the calendars minus weekend days. ** State minimum = $20,000 ** The emplyee terminatin date n BIOSCN must be updated when an emplyee leaves the district. This field shuld nt be cnfused with the terminatin date n JOBSCN. STRSAD checks the BIOSCN terminatin date when determining emplyment relatinship. 4. STRS Days: The system first finds all the checks fr emplyees, which have a pay date in the fiscal year. The payrll beginning and ending dates fr thse checks determine the calendar date range fr cunting service days. This range (very likely) will start in the preceding fiscal year and end during the current fiscal year. Frm this infrmatin, blank wrking calendars are created n the system. Blank wrking calendars are used internally by the system and cannt be viewed. The jbs calendars frm the emplyee s fiscal years payrll are entered int the blank wrking calendars. The ATDSCN transactin types AT r AB with paid dates in the reprting perid are marked n the wrking calendars apprpriately fr each day. The calendars are mdified inside the prgram t reflect the days frm the calendars plus days frm the ATDSCN. Duplicate dates are nt cunted twice. S yu can think f ATDSCN recrds as mdifying the calendars n a per emplyee basis. The system then lcates any adjustment transactins (AD) fr the fiscal year fr STRS. Adjustment transactins entered thrugh ATDSCN are cnsidered manual adjustments t what the system wuld calculate. Nte that manual adjustment transactins are picked up based n the fiscal year instead f the 2

3 date range that the emplyee was paid fr. Any adjustment dated within the reprting perid will be applied. The manual adjustment recrds are a bit different because they are nt fr specific days. The adjustments (if any) are added t r subtracted frm the ttal unadjusted service days and that ttal is the ttal that will appear n the STRSAD reprt. The days are nt reprted t STRS, nly the percentage f credit. 5. Earnings: Calculated by taking the FYTD grss amunts frm the 450 deductin recrd PLUS the amunts earned but nt yet paid t the emplyee (the advanced earnings ). Advanced earnings are calculated as fllws: Obligatin Pay per Perid -Amt. Paid AND X Remaining Number f Pays -Dck Dck Next Pay Remaining t Pay Based n Pay/Perid Remaining t Pay Based n Obligatin NOTE: **This can be inflated if an emplyee has 691 deductin recrd and fringe benefit extra cmpensatin. The earnings are nt reprted t STRS. 6. Depsit/Pick Up: FYTD ttal deducted amunt listed n the 450, 591 and 691 deductin recrds. This amunt des nt include cntributins n amunts earned but nt yet paid. 7. Advanced Amunt: Calculates retirement amunt n summer pays n a per pay basis per jb as fllws: Pays Remaining Pay Per Perid Retirement Withheld (14%) 22 $ $ $ $ $ $ $ $ $ $ Ttal $ Ttal Taxed + Nn-Taxed: Amunt depsited with STRS during fiscal year (step 6) PLUS amunt f cntributins n earnings that have nt yet been paid (step 7). This amunt can be inflated if there are 691 recrds. 3

4 STRSAD Errrs and Warnings The fllwing alphabetical list describes errrs and warnings that may appear when the STRSAD prgram is run. Address cannt be blank. Verify entire address in USPSCN/BIOSCN fr previus SSN. This indicates either the first line f address, city, state, r zip cde n the USPSCN/BIOSCN is blank. N part f the address can be reprted t STRS as blank. Verify the fields n USPSCN/BIOSCN. Advance amunt is negative fr previus SSN, assuming zer. Indicates a pssible errr crrectin frm a previus fiscal year. Check JOBSCN infrmatin and cntact ITC if unable t reslve. It may als be necessary t cntact STRS t reslve the prblem. Amunt remaining n cntract is zer fr previus SSN, jb #. Indicates that pays are remaining with n cntract amunt t pay. Verify JOBSCN infrmatin and run AUDRPT t determine if manual changes were made. Cntract amunt paid exceeds the cntract bligatin fr previus SSN, jb #. Indicates the amunt paid shwn n JOBSCN exceeds the bligatin. Verify JOBSCN infrmatin and run AUDRPT t determine if manual changes were made. Cntributins with zer service credit fr previus SSN. Regular cntributins with n service credit have been detected. STRS requests that these situatins be researched and crrected befre submitting the data. Check DEDSCN (450/591/691) start and stp dates, jb calendar assignments, jb calendar start dates, and ATDSCN recrds. Cntact ITC if unable t reslve. Refer t the chapter in the USPS User Guide called, "Calculating Days and Weeks fr Reprting Purpses" fr assistance in reslving service credit prblems. Days wrked in cntract will exceed wrk days in cntract fr previus SSN, jb #. This message indicates that the remaining wrk days n the calendar thrugh June 30th fr the jb will cause the days wrked t exceed the wrk days in cntract. This refers t jbs that still have wrk days remaining n the calendar. Check the cntract start date and the beginning date f the first payrll f the cntract t ensure days wrked in the cntract were crrectly cunted. Check fr incrrect perid beginning and/r ending dates that may have been entered. Adjustments t days wrked may be necessary n JOBSCN. Emplyee's first/last name cannt be blank. Verify in USPSCN/BIOSCN fr previus SSN. This message indicates either the first r last name n the USPSCN/BIOSCN is blank. The name cannt be reprted t STRS as blank. Verify the fields n USPSCN/BIOSCN. FTD ttal fr bard deductin is negative fr previus SSN, assuming zer. A 691 DEDSCN recrd has a negative amunt in the FTD deductin field. This indicates that an errr crrectin frm a previus fiscal year may have been prcessed. Research using AUDRPT (lking fr manual updates) and cntact STRS fr pssible crrectin prcedures. 4

5 FTD ttal fr retirement deductin is negative fr previus SSN, assuming zer. A 450 DEDSCN recrd has a negative amunt in the FTD deductin field. This indicates that an errr crrectin frm a previus fiscal year may have been prcessed. Research using AUDRPT (lking fr manual updates) and cntact STRS fr pssible crrectin prcedures. Name and address fr previus SSN nt n file. The emplyee's BIOSCN recrd des nt have a name r address entered. Enter these fields n BIOSCN. N service days fr regular earnings fr previus SSN. N service days are fund fr this emplyee. Check DEDSCN (450/591/691) start and stp dates, jb calendar assignments, jb calendar start dates, and ATDSCN recrds. Cntact ITC if unable t reslve. Refer t the chapter in the USPS User Guide called, "Calculating Days and Weeks fr Reprting Purpses" fr assistance in reslving service credit prblems. Nn-stretch pay jb will advance fr previus SSN. It is nt nrmal fr a nn-stretch pay jb t advance. This message simply alerts the user t a pssible prblem but des nt indicate that a prblem exists. If the situatin des ccur, it culd cause prblems in the advance pay back calculatins since the amunts fr these jbs are nt prperly handled by INICAL. Number f days wrked exceeds wrk days in cntract fr previus SSN, jb #. The number f days wrked is greater than the wrk days n JOBSCN. Verify the days wrked n the jb and the jb calendar assignment. Run AUDRPT t determine if manual changes were made. Update JOBSCN if necessary. Pay per perid times remaining pays differs frm accrued wages by mre than $1.00 fr previus SSN, jb #. This message indicates that a pssible errr in cntract calculatins has ccurred. Verify the cntract amunts n JOBSCN with what has been paid n the jb thus far. Run AUDRPT and attempt t islate the prblem. A dck r payment f additinal mney may be necessary t make the crrectin. Cntact yur ITC fr assistance if necessary. Pick up amunt is negative fr previus SSN, assuming zer. A 591 DEDSCN recrd has a negative amunt in the FTD deductin field. This indicates a pssible errr crrectin frm a previus fiscal year may have been prcessed. Research using AUDRPT and cntact STRS fr pssible crrectin prcedures. Retiree amunts fr previus SSN exceed the regular cntributin ttal. The retiree amunts shwing n the 450, 591, and 691 recrds are greater than regular amunts. This shuld nt ccur since retiree amunts are subsets f regular cntributins. Retiree amunts shuld be less than r equal t regular cntributin ttals. Run AUDRPT t determine if manual adjustments t regular r retiree fields were prcessed. Manual changes t the DEDSCN recrds may be required. 5

6 and Pay Types The fllwing Pay Types can be prcessed n a jb that is in the advance mde using USPSCN/UPDCAL_*. MIS - miscellaneus pay DCK - dck pay OT - vertime pay SHP - shift premium TRM - terminatin pay POF - pay ff f ttal accrued wages NC1 - nn-cash life insurance premium BCK - retr pay If the DCK (dck) Pay Type is used n a jb in the advance mde, a warning will be issued indicating that the advance calculatins will be ff fr this jb. This is because the dck takes away earnings. This will need t be cnsidered when balancing at the cnclusin f the advance. If attempting t pay a BCK (retr) payment n a jb that is flagged as being in STRS advance, this warning will be issued. If the BCK pay type was riginated by NEWCNT r was in JOBSCN befre running the actual ptin f STRSAD, the warning can be ignred. The sftware wuld have taken the retr amunt int cnsideratin when the advance calculatins were dne. If the BCK pay type is being added in UPDCAL after running the actual ptin f STRSAD, ding s may cause the advance calculatins t be ut f balance when all jbs are ut f the advance mde. If the TRM (terminatin) Pay Type is used n a jb in the advance mde, the system will autmatically calculate the pay ff amunt fr the jb. Using the POF (pay ff ttal accrued wages) Pay Type may cause the payback t be ff by a few pennies. The Flag will be turned ff n the jb recrd after the CHKUPD prgram is executed successfully. The fllwing Pay Types cannt be prcessed n a jb in the advance mde. REG - regular wages IRR - irregular pay These Pay Types affect the cntract amunt fr the jb and are cnsidered new earnings. A new jb wuld have t be set up fr these Pay Types. 6

7 STRS Annual Reprting Frequently Asked Questins Q. What starting and ending dates shuld be used when running STRSAD? A. When running the STRSAD prgram, enter the first and last day f the academic year. This date range is used fr calculatin f service credit fr part-time emplyees and fr thse emplyees wh did nt wrk fr 120 days. Q. The reprts generated by STRSAD shw reprting fr fiscal year 2016 when I am prcessing my annual reprt fr A. STRS reprts their fiscal year based n the first year in the cycle, nt the secnd. Fr STRS reprting purpses, fiscal year 2016 is the fiscal year reprting. Q. STRS deductins listed n DEDRPT shw a Prir fiscal year cntributins balance amunt befre I run ptin 2 f STRSAD, this is the same amunt the recap sheet is ff by. A. When the STRSAD tape file is created, the advance amunt is mved t the USPCON STRS advance field, (nt added t the current value). This value is reduced each time PAYDED runs in actual mde and prcesses a check t STRS with prir year cntributins. If there is a ttal listed n DEDRPT befre running ptin 2 f STRSAD fr the current year, this indicates the advance did nt balance back t zer last year. This may be due t a prir year adjustment, a cntract pay ff, r a dck situatin. The district may need t file a crrectin with STRS fr the prir year. 7

8 Q. Hw is the service credit calculated per emplyee? A. The service credit is calculated based n the STRS decisin tree. Emplyees flagged as full-time must have at least 120 service days t be granted a full year f service credit tward retirement. Emplyees flagged as parttime will be given credit accrding t STRS rules utlined in the STRS Emplyer's Manual. If yu are in dubt abut an emplyee's part-time r full-time status, cntact STRS and btain a ruling. 8

9 Q. What if the amunt shwing as depsits des nt equal the actual depsits the district has n recrd? A. - Verify that deductin checks match amunt f the checks n the system. - Verify bard checks fr 691 match the bard amunts shwing fr the apprpriate emplyees. - Check errr adjustments t the STRS recrds. - Check prir fiscal year adjustments. - Check manual changes t the 450/591/691 recrds. - Review vided checks fr STRS emplyees. Q. If we did nt advance sme jbs last year that shuld have been advanced and thse amunts are appearing n this year s reprt, can we manually change the figures in the DEDSCN s that STRSAD will have the crrect figures? A. Yes, yu shuld manually reduce the FYTD cntributins and grss figures shwing n the 591/691 and 450 recrds. The reductin shuld be the amunt f mnies that were nt advanced but shuld have been last fiscal year. After all adjustments are made, the ttal current FYTD figures reprted shuld be fr new earnings nly. If it hasn t already been dne, crrectins may need t be filed with STRS. Q. Hw des STRS balance the figures and reprts I send t them? The is prcessed t allw STRS t balance FYTD infrmatin. STRS requires districts reprt cntributins in the fiscal year they are earned, nt the fiscal year they are paid. Because f this requirement, the USPS system needs t flag the jbs that are being paid cntract amunts that were earned in the previus fiscal year, knwn n ur system as the advance. Districts are n lnger required t make payments t STRS fr the cntributins n the previus year s earnings, but they must reprt them crrectly due t the manner in which STRS balances these figures. STRS balances the annual reprting infrmatin t the per pay reprting fr the fiscal year, taking int cnsideratin the previus year s reprted advanced amunts. STRS des this balancing in the fllwing manner: Per pay amunts reprted t STRS in the current fiscal year - Accrued cntributins reprted in the previus fiscal year, advance amunt + Accrued cntributins reprted in the current year, advance amunt +/- Net effect f any prir fiscal year adjustments Ttal cntributins fr emplyees in current fiscal year s annual reprt Q. What are the restrictins during the advance? A. Once a district is in advance mde, the jb is flagged as an advanced jb if the wrk days in the cntract equal cntract days wrked and there are still pays remaining n the jb. Yu may make additinal payments n advanced jbs, and the sftware will be able t determine what shuld be cnsidered prir year s earnings and what shuld be cnsidered new earnings. The sftware will 9

10 autmatically determine which payments are new earnings, which is all pay types with the exclusin f REG (regular), ACC (accrued), and BCK (retr). This means yu can make a MIS (miscellaneus) payment n the advanced jb and the miscellaneus payment will be cnsidered new wages while the regular wages will be cnsidered advanced. Q. A district needs t d a payff f a cntract that is in the advance. Hw can the ITC intervene t make this wrk? A. The ITC will need t run USPSCN/JOBSCN and set the pays and pays paid t be different by 1 pay. Once this is dne, the district can run their payrll and the cntract will pay ff based n a last pay situatin. Q. Hw d I handle a dck situatin at end f fiscal year? A. There are a cuple ptins: 1. If the district knws there will be a dck situatin befre they are in the advance mde, the amunt may be placed in the dck next pay field n JOBSCN. When STRSAD is run, the advance will be calculated t include the dck amunt. 2. If the dck will nt be prcessed n the first pay f the advance, an UPDCAL entry will be needed t include this dck amunt. Nte: Fr dcks that need t be made after the district is in the advance (nt placed in the dck next pay field befre running ptin 2), keep in mind the advance will nt balance back t zer. Q. Why are jbs nt shwing up n the STRSAD.TXT reprt? A. Three cnditins must be met fr a jb t be advanced: 1. The days wrked must equal the wrk days. 2. The number f pays paid must be less than the number f pays in the cntract. 3. Amunt remaining t pay must be greater than zer. There are situatins where an STRS psitin may wrk extended days causing wrkdays t remain n the cntract fllwing the last payrll in June. The sftware will calculate the wrk days remaining in the mnth f June prvided the jb calendars and payrll beginning and ending dates have been input crrectly. Q. What d I d abut jbs that appear n the STRSAD.TXT reprt that shuld nt be? A. As lng as there are wrk days remaining, the user can trick STRSAD int nt advancing a jb. It is suggested the district pint the jb t the default calendar, run STRSAD, ptin 2, then change the calendar type back t its riginal value. This will cause STRSAD t nt include the jb in the advance and will still allw the cntract t pay crrectly n the next payrll(s). 10

11 Q. District is getting a warning message fr a rehired retiree. A. This is likely caused by the district nt setting the rehired retiree flag n the STRS deductins befre paying wages t the emplyee as a rehired retiree. Verify the infrmatin and update t reflect the cntributins as a retiree. Q. A district has cmpleted ptin 2 f STRSAD and realized they are missing sme jbs frm the advance reprt. Can anything ther than a restre be dne? A. If the district has nt run QRTRPT t clse fr the quarter and fiscal year, the ITC can run CNVADV t unflag all the jbs that were flagged as advanced and clear the USPCON amunt and flag. The district can rerun STRSAD. If the district has run QRTRPT and has cleared the quarter and fiscal year, the files must be restred r the district will have t file crrectins with STRS. 11