Business Procedures Manual

Fiscal Affairs Division

5.8 Personal Services Related Payments (Money Movement)

5.8 Personal Services Related Payments (Money Movement)

(Last Modified on January 30, 2018)

Personal services expenditure processing results in multiple movements of cash to various payees collectively referred to as money movement. Dates for money movements are determined in accordance with deadlines established by the federal banking system, taxing agencies and third party vendors providing services for the ÖгöÉÙ¸¾ÊÓƵ.

Note: For OneÖгöÉÙ¸¾ÊÓƵ Connect Benefits and for institutions supported by SSC, if adjustments to the processing schedules are needed due to holidays or other closures, the changes will be communicated by the SSC.


5.8.1 Payments of Payroll Liabilities

(Last Modified on January 30, 2018)

Each institution is responsible for paying the payroll related liabilities (employer and employee), including net pay. For each payroll processed, the institution shall ensure there are sufficient funds in the institutionÖгöÉÙ¸¾ÊÓƵ™s designated bank account(s) to cover the total payroll liabilities.

For OneÖгöÉÙ¸¾ÊÓƵ Connect institutions, the SSC shall initiate an electronic funds transfer for the institutionsÖгöÉÙ¸¾ÊÓƵ™ liabilities for net pay, taxes, garnishments, and Flex Spending Accounts (FSA) two business days prior to the pay date.

OneÖгöÉÙ¸¾ÊÓƵ Connect on-demand/emergency disbursements require an additional electronic funds transfer. Once the on-demand/emergency disbursement is confirmed, the SSC shall notify the institution of the funding amount. The funding date will be the date of the on-demand/emergency disbursement.


5.8.3 Payroll Taxes

(Last Modified on January 30, 2018)

Each institution is required to disburse taxes in accordance with federal, state, and local regulations.

For OneÖгöÉÙ¸¾ÊÓƵ Connect institutions, the third party tax services vendor shall initiate an electronic funds transfer from the ÖгöÉÙ¸¾ÊÓƵ System Office for funding federal, state and local taxes one business day prior to pay date. The third party tax services vendor shall submit funds, related files and/or reports to the appropriate tax agencies in accordance with the tax agenciesÖгöÉÙ¸¾ÊÓƵ™ filing requirements on, or prior to, the established deadlines and in accordance with the tax services vendorÖгöÉÙ¸¾ÊÓƵ™s service level agreement with ÖгöÉÙ¸¾ÊÓƵ.


5.8.4 Garnishments

(Last Modified on January 30, 2018)

Each institution is required to remit garnishments in accordance with federal, state, and local regulations as well as in accordance with the garnishment order received.

For OneÖгöÉÙ¸¾ÊÓƵ Connect institutions, the third party garnishment services vendor shall initiate an electronic funds transfer from the ÖгöÉÙ¸¾ÊÓƵ System Office for funding garnishments one business day prior to pay date. The third party garnishment services vendor shall submit funds, related files and/or reports to the appropriate garnishing agencies in accordance with the garnishing agenciesÖгöÉÙ¸¾ÊÓƵ™ filing requirements on, or prior to, the established deadlines.


5.8.5 Voluntary Retirement Plans: Tax Sheltered Annuities (TSA) excluding Peach State Reserves

(Last Modified on January 30, 2018)

For SSC supported institutions, the ÖгöÉÙ¸¾ÊÓƵ utilizes a third party retirement plan services vendor for remittance of funds and files for voluntary retirement plans excluding Peach State Reserves plans. The SSC shall pull the funds from the institutions one business day prior to pay date and submit funding to the third party retirement plan services vendor on pay date. The third party retirement services vendor shall submit funds, related files and/or reports to the appropriate providers in accordance with federal and state regulation as well as the providersÖгöÉÙ¸¾ÊÓƵ™ filing requirements on, or prior to, the established deadlines.


5.8.6 Voluntary Retirement Plans: Peach State Reserves (457 and 401(k))

(Last Modified on January 30, 2018)

Each institution is responsible for the remittance of funds and files for Peach State Reserves voluntary retirement plans. The institution shall submit funds, related files and/or reports to the Peach State Reserves in accordance with federal and state regulation as well as Peach State ReservesÖгöÉÙ¸¾ÊÓƵ™ filing requirements on, or prior to, the established deadlines.


5.8.7 Mandatory Retirement Plans: TRS, ERS and ORP

(Last Modified on January 30, 2018)

Each institution is responsible for the remittance of funds and files for mandatory retirement plans.

For SSC supported institutions, the SSC acts as the common remitter for the ÖгöÉÙ¸¾ÊÓƵ mandatory retirement plans including TRS, ERS, and ORP. The institutions are responsible for validating retirement plan remittance information in accordance with the published SSC deadlines. The SSC shall submit files and/or reports to the appropriate agency in accordance with the established filing requirements on, or prior to, the established deadlines. The SSC shall pull the funds for all mandatory retirement plans from the institutions for retirement plan remittances.

For ORP, the SSC shall pull the funds one business day prior to pay date and submit funds to the ORP vendor on pay date.

For TRS and ERS, the SSC shall pull the funds from the institutions monthly by the established SSC deadlines, generally the second business day of the following month. TRS and ERS will pull funding from USO each month prior to the 10th of the following month.


5.8.8 OneÖгöÉÙ¸¾ÊÓƵ Connect Benefits Administration Benefits

(Last Modified on January 30, 2018)

For the premiums for benefits administered by the OneÖгöÉÙ¸¾ÊÓƵ Connect benefits administration vendor, the benefits administrator shall provide each institution an invoice on or before the 5th business day of the subsequent month and shall draw funds from each institution 3 business days before the 15th of the subsequent month.

The OneÖгöÉÙ¸¾ÊÓƵ Benefits Administration vendor shall submit payments to the carriers on the 15th of the subsequent month.


5.8.9 Institution Specific Voluntary Benefits and/or Payroll Deductions

(Last Modified on January 30, 2018)

Each institution is responsible for submitting funding, files and/or reports for institution specific voluntary benefits to the benefit providers based upon the providerÖгöÉÙ¸¾ÊÓƵ™s specific requirements.


5.8.10 Flex Spending Accounts (FSA)

(Last Modified on January 30, 2018)

For non OneÖгöÉÙ¸¾ÊÓƵ Connect institutions, each institution shall submit FSA deductions to the ÖгöÉÙ¸¾ÊÓƵ System Office (USO) by the 5th of the following month. Adjustments to the FSA deduction amounts, as deducted through payroll, shall not be made unless there is a substantial error. Institutions shall allow corrections to flow through the subsequent payroll and FSA deduction submission to the USO.

For OneÖгöÉÙ¸¾ÊÓƵ Connect institutions, the USO initiates an electronic funds transfer from the institution for each payroll.


5.8.11 Health Savings Accounts (HSA)

(Last Modified on January 30, 2018)

The ÖгöÉÙ¸¾ÊÓƵ utilizes a third party vendor for the administration of the ÖгöÉÙ¸¾ÊÓƵ Health Savings Accounts (HSA). The HSA vendor pulls the funds for the HSA deductions from each institution monthly for the HSA deductions.


5.8.12 Health Reimbursement Accounts (HRA): Medicare Eligible Retirees

(Last Modified on January 30, 2018)

The USO pulls funds from the institutions monthly for retiree HRA contributions, based upon the institutions retireesÖгöÉÙ¸¾ÊÓƵ™ enrollment in an exchange Medicare supplemental plan.

If a retiree is enrolled in a plan at any point in a calendar year, the institution is responsible for funding the full amount of the HRA contribution.


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