How are teachers reported who receive their first pays for the school year before they start working? Their first paychecks for the year are before the first day worked.
For this pay period, the days paid will be reported as 0 and the deferred flag will be checked. The deferred field is used to flag earnings for a member who does not have any days paid during the same pay period. This can be due to mid-year breaks lining up with an entire pay period, the member getting paid before he/she started working or for earnings paid out over the summer after his/her working days for the school year are done.
Our number of workdays in each pay period changes every pay period. Our teachers are also paid salary, meaning their amount of pay doesn't change based on the number of days in the pay period. The days worked per teacher will never be in our payroll system. Are we going to be required to submit this each payroll?
In each pay period, you will report Days Paid as the actual number of days the member worked and/or used accumulated leave time (sick leave, personal leave, vacation leave). Refer to Chapter 6 of the Employer Guide for a list of days that count toward earning service and are reportable on the pay period report as a day paid. By spreading the pay out over 12 months, they are not truly being paid what they have earned each pay period. We are not tying the days paid to the earnings paid. The edits will be checking to ensure that the days paid are reasonable for the pay period.
Our teachers are paid on December 30. How many days do we report for the pay period?
You will report the days paid as the number of days the teacher worked and/or used leave time. Refer to Chapter 6 of the Employer Guide for a list of days that count toward earning service and are reportable on the Pay Period Report as a day paid. If there are 0 days in the pay period due to winter break, you will report 0 as days paid and check the deferred flag. The deferred field is used to flag earnings for a member who does not have any days paid during the same pay period. This can be due to mid-year breaks lining up with an entire pay period, the member getting paid before he/she started working or for earnings paid out over the summer after his/her working days for the school year are done.
How do we report number of days in a pay period for school nonattendance days?
If they are paid days, you would report as a day paid. If the nonattendance days are not paid, do not include them in days paid. Examples: 12-month administrators are paid for school holidays. Teachers are paid for seven holidays throughout the year. Include the paid holidays in the days paid.
We have coaches who teach at other public school districts. We do not track the days that they coach. How do we report their days worked?
Coaching does not require licensure. If the extra duties do not require licensure (coaching, sponsorships, etc.), they are reportable as payment reason of ED with 0 days paid. If the extra-duty requires licensure (internal substitution, homebound teaching, behind the wheel driver’s education, etc.) and the duties are performed on the same day that a teacher is working, report the earnings as payment reason ED (extra-duty) with 0 days paid. If the extra-duty requires licensure and the work is performed on a day (Monday through Friday) the teacher is not already working, report as Payment Reason of LE (Licensed Extra-Duty Outside Contract Calendar) with days paid equal to the number of days worked. Refer to Content question #14 for examples of reporting extra duties that do and do not require licensure.
How does a district report how many days worked in a payroll period?
In each pay period, you will report Days Paid as the number of days the member worked and/or used accumulated leave time (sick leave, personal leave, vacation). Days paid could be different based on yearly calendars and work schedules.
For administrators with 260 day contracts, every Monday through Friday is counted as a day paid.
For teachers, you will report the number of days for which they are being paid.
Can we send a file with 0 days worked for teacher summer pays? Or does every payment have to have days associated with it?
Anytime a teacher has 0 paid days during a pay period, the deferred flag would be marked yes.
When a teacher works nine months, but his/her salary is paid over 12 months, the earnings paid after the school year is over are marked deferred. The payroll report that is submitted at the end of June/beginning of July will include the salaries due to the teacher that will be paid in July and August. These pays will have the deferred flag checked.
Other examples of when the teacher would have 0 days paid and the deferred flag marked yes are:
1) if during the second pay period in December, teachers do not work any days due to winter break,
2) teachers are paid their first checks of the year on August 15 but do not start working until August 20 and
3) a teacher worked prior to going on an unpaid leave of absence and her salary earned is spread out over the remaining payrolls.
We have members who have an open calendar to complete their contracted days. May we use the calendar that has the required workdays and use Payment Reason of LE – Licensed Extra Duty Outside the Contract to report the extra contract days, without earnings listed as their pay is already accounted for?
No. This is not the correct use of the LE Payment Reason.
Days paid are used in the calculation of service credit and service credit has a direct effect on the value of the retirement annuity. Each member who is employed and receives salary for 170 days during any school term earns a year of service credit. Days paid equals the number of calendar days worked, Monday through Friday, on which licensed work is performed or the teacher uses sick leave, personal leave or vacation days. Each day or partial day is counted as a day of service. Service credit for days worked less than 170 is calculated as the number of days paid divided by 170.
To ensure the member is given accurate service credit, the district must maintain an accurate count of days the member worked or used sick or personal leave days. Each pay period/month, the district must report the number of days paid as the number of days the member worked and/or used accumulated leave time. One option is to have the member submit a Days Worked Calendar after each pay period if he/she has worked days in addition to the regular school term. If days paid are not reported correctly in a pay period, the district should submit an adjustment to Days Paid in the following pay period.
The requirement to report and track the days paid is not new with Gemini reporting. The change is that the days paid must be reported on a pay period/monthly basis with Gemini.
Following is guidance to determine if an extra should be reported as Payment Reason of ED or LE:
If the extra duties require licensure (internal substitution, homebound teaching, etc.) and are performed on the same day that a teacher is working, report as payment reason of ED with 0 days paid.
If the extra duties require licensure (internal substitution, homebound teaching, behind the wheel driver’s education, etc.) and the work is performed on a day (Monday through Friday) the teacher is not already working, report as Payment Reason of LE ((Licensed Extra-Duty Outside Contract Calendar) with days paid equal to the number of days worked.
Examples:
(1) A full-time teacher teaches behind the wheel in December during winter break and in June after the end of the school term. Report the behind the wheel earnings as Payment Reason of LE with days paid.
(2) A part-time contractual teacher works on Monday, Wednesday and Friday. On occasion, the teacher substitute teaches or performs homebound teaching on Tuesdays and Thursdays. Report the substitute teaching and/or homebound teaching as Payment Reason of LE with days paid.