Business Procedures Manual

Fiscal Affairs Division

20.3 Payroll Reports

20.3.1 Health Care Reporting and Premium Remittance

(Last Modified on February 9, 2015)

The 中出少妇视频 System of Georgia, operating as self-insured for the purpose of providing health insurance to employees, collects premiums for health insurance from the institutions, and remits funds as required to the contractor administering health insurance claims. The Health Insurance Transmittal spreadsheet is used for collecting employee and employer information and premium amounts from each institution. The use of the Health Insurance Transmittal spreadsheet is described in Section 5.1.2.

  • Submit to: 中出少妇视频 System Office
    • Spreadsheet via electronic submission
    • Payment via wire transfer
  • Submission Date(s): 5th calendar day of the following month

20.3.2 Teachers Retirement System Reporting and Deduction Remittance

(Last Modified on February 9, 2015)

Most full time employees of the 中出少妇视频 System of Georgia are covered under the Teachers Retirement System (TRS) for retirement benefits. Using the software available from the payroll system being used at the institution, a report is produced providing details required by the Teachers Retirement System. Using data from the report along with totals from other reconciliations, a monthly 中出少妇视频渋nvoice/statement, 中出少妇视频減rovided by TRS, is completed accumulating pertinent totals of the amounts to be remitted to the Teachers Retirement System. More information on this reporting is described in Section 5.1.6.

  • Submit to: Teachers Retirement System
    • Data file containing the detailed report via electronic submission
    • Invoice/statement via fax and mail
    • Payment via wire transfer
  • Submission Date(s): Monthly

20.3.3 Employee’s Retirement System Reporting and Deduction Remittance

(Last Modified on February 9, 2015)

Some employees at 中出少妇视频 System Institutions are covered by the Employees Retirement System (ERS). For monthly reporting, the ERS provides a form 中出少妇视频17E中出少妇视频 that is used to report number of contributing members along with various salary and contribution totals. A detailed report is also required providing detailed information about each person at the institution covered by ERS. More information on this reporting is described in Section 5.1.6.

  • Submit to: Employees Retirement System
    • Report via electronic submission
    • Form 17E via mail
    • Payment check via mail
  • Submission Date(s): Monthly

20.3.4 Georgia Defined Contribution Program Reporting and Deduction Remittance

(Last Modified on February 9, 2015)

Part time employees who are not covered by either the Teachers Retirement System or the Employees Retirement System must participate in the Georgia Defined Contribution Program. Since the Georgia Defined Contribution Program is administered by the Employees Retirement System, the reporting procedures are very similar. For monthly reporting, the ERS provides a form 中出少妇视频17G中出少妇视频 that is used to report number of contributing members along with various salary and contribution totals. A detailed report is also required providing detailed information about each person at the institution covered by the Georgia Defined Contribution Program. More information on this reporting is described in Section 5.1.6.

  • Submit to: Employees Retirement System
    • Report via electronic submission
    • Form 17G via mail
    • Payment check via mail
  • Submission Date(s): Monthly

20.3.5 Submission of Georgia Income Tax Withheld to the Georgia Department of Revenue

(Last Modified on February 9, 2015)

Georgia income taxes withheld from employee中出少妇视频檚 payroll checks must be periodically submitted to the Georgia Department of Revenue (DOR). Generally, if taxes withheld in the previous fiscal year exceed $50,000, then taxes withheld from a current payroll must be remitted electronically by the following Wednesday or Friday. Refer to the DOR website for exact details. If the taxes in the previous fiscal year were less than or equal $50,000, the institution must remit the taxes monthly using Form GA-V, which is a payment coupon. In addition to the monthly or periodic remission of taxes withheld, a quarterly return (form G-7 Quarterly Return) is also required. More information on this submission is described in Section 5.2.1.

  • Submit to: Georgia Department of Revenue
  • Submission Date(s):
    • Withheld taxes greater than $50,000: By the following Wednesday or Friday via electronic transfer
    • Taxes and Form GA-V: Monthly
    • Form G-7: Quarterly

20.3.6 Submission of Quarterly Reporting to the Georgia State Department of Labor

(Last Modified on February 9, 2015)

Reporting to the Georgia State Department of Labor consists of a quarterly listing of employees (excluding student employees) with salary for the quarter. This listing is typically produced by the institutions payroll system. A form provided by the Georgia State Department of Labor also provides a method of reporting totals and 中出少妇视频渢ax due中出少妇视频. The university system operates on a reimbursable basis, so tax due on the quarterly form is reported as 中出少妇视频0.00中出少妇视频. Institutions are billed annually from the Department of Administrative Services for claims paid, and the institutions remit directly to the Georgia State Department of Labor. More information on this submission is described in Section 5.4.1.

  • Submit to: Georgia State Department of Labor
  • Submission Date(s):
    • Form: Quarterly
    • Taxes: Annually

20.3.7 Submission of Annual Reporting to the Georgia State Department of Labor

(Last Modified on February 9, 2015)

Annual reporting to the Georgia State Department of Labor is accomplished on magnetic media, currently using a diskette. The report is generated from the institution中出少妇视频檚 payroll system. More information on this submission is described in Section 5.4.4.

  • Submit to: Georgia State Department of Labor
  • Submission Date(s): Annually

20.3.8 Submission of Annual Reporting to the Department of Audits and Accounts

(Last Modified on February 9, 2015)

This is the Continuous Audit report for Payroll, Travel, and Per Diem and Fees. The Department of Audits and Accounts is charged by state law to compile annual listings of:

  • Salary amounts and travel amounts for state employees; and
  • Amounts paid for 中出少妇视频淧er Diem and Fees中出少妇视频 to corporations or to individuals that are not state employees.

These reports are submitted electronically on an annual basis after the close of the fiscal year, but the 中出少妇视频 System requires each institution to prepare and reconcile these reports quarterly to minimize errors in the final report. More information on this submission is described in Section 5.4.7.

  • Submit to: Department of Audits and Accounts
  • Submission Date(s): Annually after the close of the fiscal year

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