(B) A state agency's report of payroll information
must include any payments of regular salary, twice monthly salary,
overtime pay, longevity, benefit replacement pay, lump sum payment
of unused vacation and sick leave, emoluments and special pays such
as bilingual or fire brigade pay. A report is complete only if:
(i) it encompasses all the pay periods that end in
the month covered by the report; and
(ii) the comptroller receives it by the deadline.
(C) Payroll information under this paragraph must be
processed in the manner, frequency, and form required by the comptroller.
(D) Reporting errors. If the comptroller detects an
error in a state agency's report of personnel or payroll information,
then the comptroller shall provide a description of the error to the
agency. The agency shall then correct the error according to the comptroller's
requirements.
(n) Standard payroll calculation.
(1) Exemption. This subsection does not apply to an
institution of higher education.
(2) Required use of USPS.
(A) Except as provided in subparagraph (B) of this
paragraph, a state agency must use USPS to:
(i) calculate and otherwise generate the agency's payments
of compensation to its state employees; and
(ii) maintain the agency's personnel and payroll information.
(B) A state agency is not subject to subparagraph (A)
of this paragraph if the comptroller has allowed the agency to report
to SPRS or to use the payroll and personnel components of CAPPS.
(3) Conforming to payroll calculation. A state agency
must conform its payroll calculation with the payroll calculation
set forth in comptroller policies and procedures.
(o) Deceased state employees.
(1) Required payees. A state agency must pay the compensation
earned by a deceased state employee to the employee's estate unless
Estates Code, §453.004, or another law authorizes or requires
a different payment method.
(2) Additional mail codes. When a state agency pays
the estate of a deceased state employee, the agency must establish
an additional mail code under the payee identification number of the
employee.
(p) Overtime payments.
(1) Generally. A state employee covered by the overtime
provisions of the FLSA must be credited or paid for overtime hours
worked according to the GAA, the FLSA, and the regulations adopted
by the United States Department of Labor under the FLSA. Those regulations
and the FLSA prevail over the GAA to the extent of conflict, if any.
(2) Method for making overtime payments. A state agency
may pay overtime on any payroll document submitted to the comptroller,
including a supplemental payroll document.
(q) Payments of compensation for working partial months.
(1) State employees paid once each month.
(A) This paragraph applies only to a state employee
who is paid once each month.
(B) A state agency must calculate the amount of compensation
a state employee is entitled to receive for working less than a full
month by:
(i) calculating the employee's hourly rate of pay according
to the comptroller's requirements; and
(ii) multiplying the employee's hourly rate of pay
by the number of hours worked to determine the correct amount of compensation.
(C) Subparagraph (B) of this paragraph also applies
to the compensation paid to a state employee who is on leave without
pay for less than an entire calendar month.
(2) State employees paid twice each month.
(A) This paragraph applies only to a state employee
who is paid twice each month.
(B) This subparagraph applies to a state employee who
does not work all the available hours in the first half of a month
but works all the available hours in the second half of the month.
(i) The total compensation that must be paid to a state
employee for an entire month is equal to the product of:
(I) the hours worked in the month by the employee;
and
(II) the employee's hourly rate for the month calculated
according to the comptroller's requirements.
(ii) The amount of compensation that must be paid to
a state employee for services provided during the first half of a
month is equal to the product of:
(I) the hours worked in that half of the month by the
employee; and
(II) the employee's hourly rate for the month calculated
according to the comptroller's requirements.
(iii) The amount of compensation that must be paid
to a state employee for services provided during the second half of
a month equals the difference between:
(I) the total compensation that must be paid to the
employee for the entire month as determined under clause (i) of this
subparagraph; and
(II) the compensation that must be paid to the employee
for services provided during the first half of the month as determined
under clause (ii) of this subparagraph.
(C) This subparagraph applies to a state employee who
works all the available hours in the first half of a month but does
not work all the available hours in the second half of that month.
(i) The total compensation that must be paid to a state
employee for an entire month is equal to the product of:
(I) the hours worked in the month by the employee;
and
(II) the employee's hourly rate for the month calculated
according to the comptroller's requirements.
(ii) The amount of compensation that must be paid to
a state employee for services provided during the first half of a
month equals 50% of the employee's compensation for the month.
(iii) The amount of compensation that must be paid
to a state employee for services provided during the second half of
a month equals the difference between:
(I) the total compensation that must be paid to the
employee for the entire month as determined under clause (i) of this
subparagraph; and
(II) the compensation that must be paid to the employee
for services provided during the first half of the month as determined
under clause (ii) of this subparagraph.
(r) Payroll deductions.
(1) Special definitions. The following words and terms,
when used in this subsection, shall have the following meanings unless
the context clearly indicates otherwise.
(A) Certified state employee organization--A state
employee organization that the comptroller has certified according
to §5.46 of this title (relating to Deductions for Paying Membership
Fees to Employee Organizations).
(B) State agency--
(i) a board, commission, department, office, or other
agency that is in the executive branch of state government and that
was created by the constitution or a statute of the state, including
an institution of higher education as defined by Education Code, §61.003;
(ii) the legislature or a legislative agency; or
(iii) the supreme court, the court of criminal appeals,
a court of appeals, the State Bar of Texas, or another state judicial
agency.
(2) Statutory limitation. Government Code, §659.002,
prohibits a state agency from making a deduction from the compensation
paid to an employee whose compensation is paid in full or in part
from state funds unless the deduction is authorized by law.
(3) List of authorized deductions. The deductions authorized
by law are:
(A) court-ordered deductions under Bankruptcy Code,
Chapter 13;
(B) deductions required by levies imposed by the Internal
Revenue Service;
(C) deductions required by payroll deduction agreements
between the Internal Revenue Service and state employees if the agreements
are legally binding on employing state agencies;
(D) federal income tax withholding;
(E) deductions required by the Federal Insurance Contributions
Act, which includes social security and Medicare withholding;
(F) income tax deductions required by states other
than Texas or by local governments outside Texas in which state employees
live and work;
(G) contributions to the Employees Retirement System
of Texas, the Teacher Retirement System of Texas, the optional retirement
program, the Judicial Retirement System of Texas Plan One, or the
Judicial Retirement System of Texas Plan Two;
(H) fees charged to state employees by their employing
state agencies for complying with court-ordered child support deductions
from the employees' compensation;
(I) court-ordered child support deductions;
(J) extra federal income tax withholding;
Cont'd... |