Gvernment Cmpensatin in Califrnia Prgram Electrnic Reprting Instructins Califrnia State Cntrller s Office Divisin f Accunting and Reprting Bureau f Lcal Gvernment Plicy and Reprting Last Updated 1/27/2014
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Table f Cntents Intrductin Reprt Preparatin Infrmatin... 3 I. Intent f the Reprt... 3 II. General Reprting Requirements... 3 III. Detailed Reprting Requirements... 4 Sectin A. Reprt Identificatin and Cntact Infrmatin... 4 Step A1: Entity Name... 4 Step A2: Filename... 4 Step A3: Human Resurces Web Page... 4 Step A4: Emplyees Hld Mre Than One Psitin?... 4 Step A5: Preparer Cntact Infrmatin... 5 Sectin B. Salary and Cmpensatin Data fr Each Emplyee... 5 New Clumn: Elected Officials... 5 Step B1: Department... 5 Step B2: Classificatin... 6 Step B3: Multiple Psitins Ftnte... 6 Step B4: Annual Salary Minimum... 8 Step B5: Annual Salary Maximum... 8 Step B6: Ttal Wages Subject t Medicare (Bx 5 f W-2): Ttal Regular Pay... 9 Step B7: Ttal Wages Subject t Medicare (Bx 5 f W-2): Overtime Pay... 9 Step B8: Ttal Wages Subject t Medicare (Bx 5 f W-2): Lump Sum Pay... 9 Step B9: Ttal Wages Subject t Medicare (Bx 5 f W-2): Other Pay... 9 Step B10: Applicable Defined Benefit Pensin Frmula... 9 Step B11: Emplyer Cntributin: Emplyees Share f Pensin Benefits... 11 Step B12: Emplyer Cntributin: Defined Benefit Plan... 11 Step B13: Emplyer Cntributin: Deferred Cmpensatin/Defined Cntributin Plan... 11 Step B14: Emplyer Cntributin: Health, Dental, Visin... 12 IV. Frequently Asked Questins (FAQs)... 13 Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 2
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Intrductin Reprt Preparatin Infrmatin The State Cntrller's Office (SCO) is pleased t present the Gvernment Cmpensatin in Califrnia (GCC) reprt fr calendar year 2013. The fllwing instructins prvide guidance n cmpleting and submitting the GCC reprt t the SCO. I. Intent f the Reprt The intent f the GCC reprt is t capture the salary, cmpensatin, and benefit infrmatin fr every cmpensated emplyee wh received a W-2 fr calendar year 2013. Reprt infrmatin n the fllwing emplyees: Gverning fficers paid r unpaid Full-time emplyees Part-time emplyees Temprary emplyees Seasnal emplyees Vlunteer emplyees If yur entity did nt emply any paid emplyees wh received W-2 s fr the calendar year, submit a GCC reprt that cntains the Department and Classificatin f the gverning fficers. D nt reprt infrmatin n psitins filled by independent cntractrs. Fr clarificatin f emplyee vs. cntractr, refer t Internal Revenue Service Publicatin 15-A Emplyer s Supplemental Tax Guide at: www.irs.gv/pub/irs-pdf/p15a_12.pdf D nt include any incme reprted n a Frm 1099. II. General Reprting Requirements These instructins will serve as a guide in cmpleting the GCC reprt. 1. Reprt - Due Date The reprting due date is included n the GCC alert letter regarding the 2013 Gvernment Cmpensatin in Califrnia Reprt. 2. Reprt - Frmat Requirements The GCC reprt template, a Micrsft Office Excel spreadsheet, can be dwnladed frm the State Cntrller s website and must be used t submit yur reprt. http://www.sc.ca.gv/ard_lcinstr_gvcmp_edu.html D nt refrmat the cells f the spreadsheet. This may cause yur reprt t be rejected and require resubmissin. Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 3
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins III. Detailed Reprting Requirements Sectin A. Reprt Identificatin and Cntact Infrmatin This is the header prtin f the GCC reprt. Step A1: Entity Name 1. Fr Entity Name field, select yur entity name frm the drp-dwn list. Step A2: Filename 1. Save the GCC reprt using the Save As Filename that is ppulated in red fnt with yur unique identificatin number. Fr example, the filename fr entity ABC will be 2013-12345678910.xlsx and the unique identificatin number is 12345678910, the last 11 digits, as shwn belw: Step A3: Human Resurces Web Page 1. Fr the Human Resurces Web Page field, enter the Unifrm Resurce Lcatr (URL) fr yur entity s human resurces (HR) web page. 2. Fr example, entity ABC s HR web page is: www.entityabc.rg/hr Step A4: Emplyees Hld Mre Than One Psitin? 1. Fr Emplyees Hld Mre Than One Psitin field, select Yes r N frm the drp-dwn list. Yes indicates that yur district had emplyees wh held mre than ne psitin cncurrently during the curse f the calendar year. N - indicates that yur district did nt have emplyees wh held mre than ne psitin cncurrently during the curse f the calendar year. 2. Refer t Sectin B, Step B3 fr details n the Multiple Psitins Ftnte clumn. Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 4
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Step A5: Preparer Cntact Infrmatin 1. Fr the Preparer Name field, enter the name f the individual wh prepared this reprt and will be able t answer questins regarding the data reprted. 2. Fr the Phne Number field, enter the phne number with area cde f the preparer. 3. Fr the Email Address field, enter the e-mail address f the preparer. Sectin B. Salary and Cmpensatin Data fr Each Emplyee This is the detail prtin f the GCC reprt. Each rw represents an emplyee wh received a W-2 fr the calendar year, r Additinal psitins that were held cncurrently during the calendar year. The GCC reprt cntains prtected cells. D nt cut and paste salary and cmpensatin infrmatin int the spreadsheet withut ensuring that the data elements are cnsistent with the cell frmats as shwn belw. New Clumn: Elected Officials In the Elected Official clumn, enter a Y if the rw represents an elected fficial r interim appintment in place f an elected fficial. Elected fficials may include, but are nt limited t: Assessrs Auditr-Cntrllers Bard Members City Attrneys City Cuncil Members Clerks Cntrllers Cunty Supervisrs District Attrneys Mayrs Public Defenders Sheriffs Treasurers-Tax Cllectrs Step B1: Department In the Department clumn, enter the department name if applicable. Use alphanumeric characters (100 characters maximum). Use prper case. (i.e. Administratin, Finance, Public Wrks, etc.) D nt use abbreviatins. Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 5
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Step B2: Classificatin In the Classificatin clumn, enter the jb title r psitin. Use alphanumeric characters (100 characters maximum). Use prper case. (i.e. Accuntant, Clerk, Directr, etc.) Use standard jb title r psitin fr the fllwing emplyees wh received a W-2 fr calendar year 2013: Gverning fficers paid r unpaid Full-time emplyees Part-time emplyees Temprary emplyees Seasnal emplyees Vlunteer emplyees Fr stepped classificatins use Rman Numerals. (i.e. Accuntant I, Clerk IV, etc.) D nt include emplyee names, emplyee numbers, r psitin numbers. Step B3: Multiple Psitins Ftnte In the Multiple Psitins Ftnte clumn, enter a unique number t identify emplyees wh held multiple psitins cncurrently during the calendar year. Use a numeric character (5 characters maximum). Enter a unique number fr each emplyee wh held multiple psitins cncurrently. The emplyee s ttal wage infrmatin and emplyer cntributin infrmatin fr all cncurrently held psitins are reprted n ne primary rw using the mst recently held psitin r the psitin with the highest maximum annual salary. Use subsequent rws fr infrmatin related t ther cncurrently held psitins. Enter the Department, Classificatin, Annual Salary Minimum/Maximum (in Steps B4 and B5), and Pensin Frmula (in Step B10) n the subsequent rws. Enter zers fr wage infrmatin and emplyer cntributin infrmatin. The example in Figure 2 n Page 8 shws an emplyee wh held tw psitins cncurrently during the calendar year: ne psitin was as an Accuntant I, the ther psitin as a Clerk II. 246 is an example f a unique number that identifies the multiple psitins held by this emplyee. Leave the Multiple Psitins Ftnte field blank if the emplyee has nly ne psitin during the calendar year. The example in Figure 1 n Page 8 shws an emplyee with ne psitin. Leave the Multiple Psitins Ftnte field blank if an emplyee transferred, prmted, r wrked in multiple psitins that did nt have verlapping dates f service. Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 6
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Figure 1 Scenari 1: Emplyee held ne psitin during the calendar year Department Classificatin Multiple Psitins Ftnte Annual Salary Minimum Annual Salary Maximum Ttal Wages Subject t Medicare (Bx 5 f W-2) Ttal Regular Pay Overtime Pay Lump Sum Pay Other Pay Applicable Defined Benefit Pensin Frmula Emplyees Share f Pensin Benefits Emplyer Cntributin Defined Benefit Plan Deferred Cmp/ Defined Cntributin Plan Health, Dental, Visin Administratin Accuntant I 24,000 36,000 31,250 1,500 0 0 2% @ 55 0 2,500 0 2,000 Figure 2 Emplyee wrks in Administratin Appinted as an Accuntant I Wrked 1/1/2013 t 12/31/2013 Annual Ttal Wages Subject t Medicare (Bx 5 f W-2) is $32,750 $31,250 in ttal regular pay $1,500 in vertime pay Scenari 2: Emplyee held tw psitins cncurrently during the calendar year Primary Rw Secndary Rw Department Classificatin Multiple Psitins Ftnte Annual Salary Minimum Annual Salary Maximum Ttal Wages Subject t Medicare (Bx 5 f W-2) Ttal Regular Pay Overtime Pay Lump Sum Pay Other Pay Applicable Defined Benefit Pensin Frmula Emplyees Share f Pensin Benefits Defined Benefit Plan ARC-Administrative Administrative Finance Accuntant I 246 24,000 36,000 31,250 31,250 2,250 1500 0 3,0000 2% @ 55 0 2,500 2500 Services Assistant Administratin Clerk II 246 18,000 24,000 0 0 0 0 T Many Frmulas T List 0 0 Emplyer Cntributin Deferred Cmp/ Defined Cntributin Plan 0 Health, Dental, Visin 2,000 0 0 Emplyee s Annual Ttal Wages Subject t Medicare (Bx 5 f W-2) is $36,500 Enter Ttal Wages Subject t Medicare and Emplyer Cntributin infrmatin fr all cncurrently held psitins n ne primary rw using the mst recently appinted psitin r the psitin with the highest maximum annual salary. Use subsequent rws fr infrmatin related t ther cncurrently held psitins. Enter nly psitin-related infrmatin n this rw (Department, Classificatin, Annual Salary Minimum/Maximum, Pensin Frmula). Enter zers fr wage infrmatin and emplyer cntributin infrmatin. Appinted as an Accuntant I in Finance Wrked 1/1/2013 t 12/31/2013 $20,250 in regular pay $2,250 in vertime pay Als appinted as a Clerk II in Administratin Wrked 1/1/2013 t 5/31/2013 $11,000 in regular pay $3,000 in incentive pay Calculatins: $20,250 Accuntant I + $11,000 Clerk II $31,250 Ttal Regular Pay $2,250 vertime pay + $3,000 incentive pay $36,500 Ttal Wages Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 7
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Step B4: Annual Salary Minimum In the Annual Salary Minimum clumn, enter the minimum annual base salary fr the emplyee s psitin. Use whle dllars nly. T calculate the annual minimum salary frm hurly wages, cnvert hurly pay t equivalent fulltime pay, including part-time emplyees. (i.e. take the minimum base hurly wage and multiply by full-time hurs) D nt include additinal cmpensatin. (i.e. vertime pay, incentive pay, etc.) Enter zer if there is n salary minimum assciated with the emplyee s psitin. Step B5: Annual Salary Maximum In the Annual Salary Maximum clumn, enter the maximum annual base salary fr the emplyee s psitin. Use whle dllars nly. T calculate the annual maximum salary frm hurly wages, cnvert hurly pay t equivalent fulltime pay, including part-time emplyees. (i.e. take the maximum base hurly wage and multiply by full-time hurs) D nt include additinal cmpensatin (i.e. vertime pay, incentive pay, etc.) Enter zer if there is n salary maximum assciated with the emplyee s psitin. Ttal Wages Subject t Medicare (Bx 5 f W-2) Ttal Wages Subject t Medicare (Bx 5 f W-2) excludes wages that are nt subject t Medicare taxes. It will be reprted in steps B6 thrugh B9 in fur fields. Deductins subtracted frm Grss Pay t calculate Ttal Wages Subject t Medicare (Bx 5 f W-2) are nt captured by the GCC reprt. Fr instructins regarding cafeteria allwances, see Step B14 n Page 13. Fr an emplyee wh held a psitin that did nt have wages subject t Medicare taxes, use the amunt reprted in Bx 1 f that emplyee s W-2 and add back any deferrals and deductins that wuld have been Medicare taxable. Fr infrmatin n psitins that are nt subject t Medicare Taxes, refer t Internal Revenue Service Publicatin 15-A Emplyer s Supplemental Tax Guide at: www.irs.gv/pub/irs-pdf/p15a_12.pdf Fr infrmatin n wages nt subject t Medicare Taxes, refer t Internal Revenue Service Publicatin 15-B Emplyer s Tax Guide t Fringe Benefits at: www.irs.gv/pub/irs-pdf/p15b_12.pdf Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 8
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Step B6: Ttal Wages Subject t Medicare (Bx 5 f W-2): Ttal Regular Pay In the Ttal Regular Pay clumn, enter the dllar amunt paid t an emplyee fr regular r base pay. Use whle dllars nly. Enter zer if there is n regular pay. Step B7: Ttal Wages Subject t Medicare (Bx 5 f W-2): Overtime Pay In the Overtime Pay clumn, enter the dllar amunt paid t an emplyee fr vertime. Use whle dllars nly. Enter zer if there is n vertime pay. Step B8: Ttal Wages Subject t Medicare (Bx 5 f W-2): Lump Sum Pay In the Lump Sum Pay clumn, enter the dllar amunt paid t an emplyee fr lump sum pay. Use whle dllars nly. Enter zer if there is n lump sum pay. Lump sum pay includes ne-time cash uts such as paid excess vacatin/sick leave. Step B9: Ttal Wages Subject t Medicare (Bx 5 f W-2): Other Pay In the Other Pay clumn, enter the dllar amunt paid t an emplyee fr any ther pay nt reprted as regular pay, vertime pay, r lump sum pay. Use whle dllars nly. Enter zer if there is n ther pay. Other pay includes but is nt limited t the fllwing: car allwances, meeting stipends, incentive pay, bnus pay, retentin pay, hazard pay, bilingual pay. Step B10: Applicable Defined Benefit Pensin Frmula In the Applicable Defined Benefit Pensin Frmula clumn, enter the defined benefit pensin frmula fr emplyees under a defined benefit plan. Use alphanumeric characters (50 characters maximum). If prviding a frmula entry, include a percentage representatin and an age. (e.g. 2% @ 55) Fr defined benefit frmulas that cntain mre than 50 characters, enter T Many Frmulas t List in the field. Enter N/A if the psitin des nt have a defined benefit pensin frmula. Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 9
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Figure 3 Elected Official Enter 'Y' Pensin Systems 2 1 3 Defined Benefit Plan (Example: 2% @ 55) Defined Cntributin Plan (Examples: 401k, 403b, 457) Emplyer s Share Emplyer cntributin (in dllars) twards the Emplyee s Defined Benefit Plan Emplyee s Share Emplyee cntributin (in dllars) fr Defined Benefit Plan Emplyee s Share Emplyee cntributin (in dllars) fr Deferred Cmpensatin/Defined Cntributin Plan Emplyer s Share Emplyer cntributin (in dllars) twards the Emplyee s Deferred Cmpensatin/Defined Cntributin Plan Paid by the Emplyee Paid by the Emplyer Paid by the Emplyer Paid by the Emplyee Emplyer Cntributin: Defined Benefit Plan Nt reprted t SCO Emplyer Cntributin: Emplyees Share f Pensin Benefits Nt reprted t SCO Emplyer Cntributin: Deferred Cmpensatin/ Defined Cntributin Plan 1 2 3 Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 10
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Emplyer Cntributins: Pensin Systems There are tw types f pensin systems: Defined benefit system - benefits are predetermined by a frmula, based in part n an emplyee s age at retirement, final average salary and length f service. The emplyer s cntributins are determined n the basis f benefits t be paid. Defined cntributin system - the rate f cntributin by the emplyer, and smetimes by the emplyee, is fixed. Therefre, the emplyee s pensin benefit will be whatever amunt the accumulated cntributins plus investment earnings will prvide at retirement. The diagram in Figure 3 n Page 11 shws the tw types f pensin systems and illustrates which emplyer cntributin amunts are t be reprted in Steps B11 thrugh B13 fr each plan. An emplyee s pensin plan may be funded by separate mnetary cntributins frm tw surces - the emplyer and the emplyee. Occasinally, as an incentive t the emplyee, the emplyer will make a mnetary cntributin t the emplyee s share. The GCC reprt captures nly the amunts paid by the emplyer and des nt include emplyee cntributins. Step B11: Emplyer Cntributin: Emplyees Share f Pensin Benefits In the Emplyees Share f Pensin Benefits clumn, enter the cntributin (dllar amunt) paid by the emplyer twards the emplyee s share f pensin benefits. Use whle dllars nly. Enter zer if there is n emplyer cntributin. Fr example: Emplyee s share is 7% and emplyer paid 2% f that 7%. Enter the dllar amunt (the dllar value f the 2%) fr the emplyer s share f the cntributin. Step B12: Emplyer Cntributin: Defined Benefit Plan In the Defined Benefit Plan clumn, enter the emplyer cntributin (dllar amunt) paid by the emplyer twards the emplyer s share f an emplyee s Defined Benefit Plan. This crrespnds t the dllar amunt f the Applicable Defined Benefit Pensin Frmula clumn that is paid by the emplyer t the retirement system. Use whle dllars nly. Enter zer if there is n emplyer cntributin. Step B13: Emplyer Cntributin: Deferred Cmpensatin/Defined Cntributin Plan In the Defined Cntributin/Deferred Cmpensatin Plan clumn, enter the emplyer cntributin (dllar amunt) paid by the emplyer twards the emplyee s Defined Cntributin/Deferred Cmpensatin plan. This includes Defined Cntributin/Deferred Cmpensatin plans such as 401(a), (b), (k), 403(b), and 457 plans. Use whle dllars nly. Enter zer if there is n emplyer cntributin. Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 11
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins Deferred Cmpensatin: Emplyer may cntribute a matching amunt f mney based n the emplyee s cntributin t an investment fund. Fr example: Emplyee annually cntributes $2,000 t a 401(k) and the emplyer matches that cntributin in the same amunt. Enter $2,000 fr the emplyer s share f the cntributin. Defined Cntributin: Emplyer cntributes a percentage f the emplyee s salary int an investment fund, regardless f whether emplyee cntributes. Cnvert that percentage t an annual dllar amunt and enter. Fr example: Emplyer pays 7% f emplyee s $50,000 annual salary. Seven percent f $50,000 is $3,500. Enter $3,500 fr the emplyer s share f the cntributin. Step B14: Emplyer Cntributin: Health, Dental, Visin In the Health, Dental, Visin clumn, enter the cntributin (dllar amunt) paid by the emplyer twards the emplyee s Health, Dental, and/r Visin care plan. Use whle dllars nly. If the emplyer prvides a cafeteria allwance, enter the ttal amunt the emplyer paid fr the emplyee s Health, Dental, and/r Visin care plan. Please include any unused allwance received by the emplyee in the Other Pay field. Fr example: Emplyee receives a $1,000 cafeteria allwance. Emplyer pays $800 f the allwance and includes it in the emplyee s Health, Dental, and Visin clumn. $200 f the allwance is unused but the emplyee receives this amunt as pay. Include the $200 in the Other Pay field (see Step B9 n Page 10). Enter zer if there is n emplyer cntributin. This is an example f a cmpleted GCC reprt: Thank yu fr yur cntributin t the GCC prgram. Fr questins r assistance, please cntact us at: GCCSupprt @ sc.ca.gv r (916) 445-5153 Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 12
Gvernment Cmpensatin in Califrnia Reprting Prgram Electrnic Reprting Instructins IV. Frequently Asked Questins (FAQs) Our district des nt have any paid emplyees D I need t submit a reprt? Yes we require that gverning fficers are included in the reprt, even if they are unpaid. Enter the Department name (e.g. Bard Member, Bard f Directrs), the Classificatin (e.g. Directr, Trustee), and leave the remaining fields blank. If there is n Department name fr an emplyee s psitin, what shuld I enter in that clumn? Yu can enter the name f the entity r type f activity perfrmed, if applicable. D we need t include names n the reprt? N names are nt required. If a psitin is held by tw r mre emplyees during the year but nt at the same time, des a Multiple Psitins Ftnte need t be applied? N the Multiple Psitins Ftnte nly applies t an emplyee wh held tw r mre psitins cncurrently during the curse f the calendar year. Fr prmtins, nly reprt infrmatin fr the emplyee s psitin held at the end f the calendar year. If there is n fficial salary range fr the emplyee s psitin, is it required t enter an Annual Salary Minimum and Maximum figure? N it is acceptable t enter zers if there is n fficial salary range fr the emplyee s psitin. What type f cmpensatin is cnsidered Ttal Regular Pay? This is the annual base salary paid t the emplyee that is assciated with the specific Classificatin. What is Lump Sum Pay? Lump Sum Pay is usually, but nt limited t, a ne-time cash payment frm the emplyer. (e.g. cash ut f vacatin time at the pint f separatin) What des Other Pay include? Other Pay includes, but is nt limited t the fllwing: car allwances, meeting stipends, incentive pay, bnus pay, hazard pay, bilingual pay, any ther pay that is Medicare taxable and nt part f the base salary. What shuld be entered in the Defined Benefit Plan clumn? In this clumn, enter the dllar amunt that the emplyer cntributed t the emplyee s Defined Benefit Plan. The MS Excel template is nt letting me paste data frm anther spreadsheet r allwing me t wrk with frmulas is it prtected? Yes the template is prtected t preserve frmatting. Yu can wrk with frmulas in a separate Excel spreadsheet and cpy and paste the final values t the reprt template. T d s, select the cells t be cpied, right click the destinatin cell in the reprt template, and select 123 (Values) that is fund under paste ptins. This will eliminate all frmulas and frmats assciated with yur separate wrking files. Califrnia State Cntrller s Office - Jhn Chiang, Cntrller Page 13