Washburn University Policies, Regulations and Procedures Manual

H. Payroll

Table of Contents

1. Purpose

2. Definitions

3. General (to include pay schedules)

4. Reporting Work and Leave Time

5. W-4 Form

6. W-2 Form

7. Direct Deposit—Enrollment

8. Direct Deposit—Termination

9. Direct Deposit—Pay Advices

10. Direct Deposit—Adjustments and Corrections

11. Director of Finance Responsibility


1. Purpose.  To set forth regulations and procedures for the distribution of payment of salaries and wages to Employees.

2. Definitions.  For purposes of these regulations the following definitions apply.

2.1 “Depository Institution” means any financial institution which accepts customer deposits which are insured by the FDIC or NCUSIF*. Banks, savings banks, savings and loans, and credit unions are examples of depository institutions.

*Some credit unions are not required to participate in the NCUSIF deposit insurance program. The majority of such credit unions participate in private share insurance programs. For purposes of these regulations, a credit union which has private share insurance or is eligible to participate in the NCUSIF program meets the definition of depository institution.

2.2 “Direct Deposit” means the electronic transfer of money via the Automated Clearing House from the University’s bank account to a depository institution account or accounts designated by a participating Employee.

3. General.

3.1 Payroll Schedules. The Payroll Office shall issue the payroll schedules. Direct deposits shall be made and paychecks issued according to the schedule below:

  • Exempt Employees—Last business day of the month;
  • Non-exempt Employees—The Friday following the scheduled submission date for the time sheets covering a two week pay period; and,
  • Students—The second Friday following the last day (Saturday) of the pay period.

3.1.1 Faculty Employees not on a twelve-month contract shall receive the first payment in August and the last in June. The June payment shall include the amounts applicable to both June and July.

3.1.2 Adjunct faculty Employees shall be paid in four equal monthly installments for each semester of teaching. For the fall semester, the first payment is in September. For the spring semester the first payment is in February.

3.1.3 If essential payroll information is not received in time to issue payment to Employees as scheduled, a payroll check shall be issued no later than the Employee’s next regular pay date.

3.2 Early Paychecks. There shall be no early paychecks.  For short holiday weeks, a directly deposited payroll will be in the depository institution account on the regularly scheduled pay date.

3.3  Issue Location.  Paper payroll checks are normally issued in the Business Office during the regular Business Office hours.

4. Reporting Work and Leave Time. 

4.1 Management Approval and Responsibility.

4.1.1 Leave requests are subject to approval by the Employee’s supervisor. Approval will be based upon management’s rights and responsibilities to plan and control work schedules.

4.1.2 It shall be the responsibility of the Department Head to:

  • Ensure Employee leave records are maintained and accurately reported; and,
  • Notify the appointing office of any Employees who are in a non-pay status.

4.2 Non-Exempt Employees. These Employees shall report, by the method assigned them, all time actually worked for the University, and shall also report:

  • Approved personal leave;
  • Approved court leave;
  • Approved sick leave;
  • Leave without pay;
  • University holidays; and,
  • Administrative closings (usually weather related).

4.3 Exempt Employees. Exempt Employees eligible to earn leave shall report, by the web time entry method, all personal leave and sick leave.

4.4 Corrections of Reported Leave. Employees shall notify their supervisors who in turn shall notify the Human Resources Department of any changes to be made to the Employee’s timesheet after submission.

5. W-4 Form.  The W-4 form is a federally required exemption certificate each Employee is responsible for signing and providing to the employer. 

5.1 Failure To Provide. If an Employee does not submit a completed W-4 form, the University is required to withhold taxes as if the Employee is single with no withholding allowances. 

5.2 Social Security Number. The Employee’s name and Social Security number must appear on the W-4 form exactly as it appears on the Employee’s Social Security card.

5.3 Additional Information.

5.3.1 The W-4 form:

  • Must be submitted to the appointing office along with essential employment information;
  • May be revised by the Employee as needed; and,
  • Is available in the appointing office and the Payroll Office.

5.3.2 To revise the W-4 form, the Employee must complete a new form and submit it to the Payroll Office. Federal, but not state, withholding may also be changed online via the Employee tab on MyWashburn. 

5.3.3 The State of Kansas does not have an exemption certificate equivalent to the W-4 form. The Employee must use a paper copy of the W-4 form to establish or revise Kansas withholding and shall write “Kansas only” at the top of the form.

5.3.4 If the Employee does not furnish a “Kansas only” W-4 form, the filing status on the federal W-4 form shall also be used for Kansas withholding.

5.3.5 Employees considered non-resident aliens for tax purposes are subject to additional W-4 form requirements. See the Director of Finance for more information.

6. W-2 Form.  The University shall, by January 31, furnish a W-2 form to each Employee to whom wages were paid in the previous year. This federally required statement provides the amount earned as well as the amounts of various withholdings and deductions. 

7. Direct Deposit—Enrollment.

7.1 Depository Institutions. Direct deposits may be made only to depository institutions as defined in Section 2.1 above.

7.2 Direct Deposit Eligibility. All Employees, except those employed on an incidental basis, may elect to receive their salary or wages via direct deposit. Employees not electing to participate will receive a paper check.

7.3 Direct Deposit Enrollment. To enroll in direct deposit, the Employee shall submit to the Payroll Office a:

  • Completed authorization card; and,
  • Voided check or other document which specifies the depository institution’s routing and transit number, and the Employee’s account number.

7.3.1 Direct Deposits may be made to multiple accounts. When the direct deposit is to be made to multiple accounts:

  • One account must be designated as the primary account;
  • Separate authorization card and account information documents must be submitted for each account; and,
  • The dollar amount to be deposited to each secondary account must be provided.

7.3.2 Once direct deposits have been made to the Employee’s secondary accounts, the balance of salary or wages will be deposited into the primary account.

7.3.3 Enrollment in, modifications to, or termination from direct deposit shall be done for:

  • Student Employees—No later than 10 calendar days prior to the pay date the Employee wishes the change to be effective; and,
  • All other Employees—No later than 7 calendar days prior to the pay date the Employee wishes the change to be effective.

7.3.4 Modifications such as name changes, account number changes, changes in depository institution, or changes in other direct deposit information shall be made in writing.

8. Direct Deposit—Termination.   Employees may terminate participation at any time.

8.1 Termination Instructions. Submit written notice (fax and e-mail are acceptable) of termination to the Payroll Office. 

8.2 Re-enrollment. An Employee who terminates participation may choose later to re-enroll.

9. Direct Deposit—Pay Advices.  Direct deposit pay advices shall be delivered, on or about the pay date, to the Employee’s Department for distribution to individual Employees. The pay advices show the Employee’s gross pay, deductions, net pay and other information.

10. Direct Deposit—Adjustments and Corrections.  Employees are responsible for:

  • Reviewing their pay advices for errors, mistakes, and inaccurate information; and,
  • Communicating any such items in writing to the Payroll Office on a timely basis.

10.1 Adjustments by Paper Check. The Banner payroll module only processes direct deposit on the initial “regular” processing of payroll.

10.1.1 Any additional net amount due the Employee resulting from an adjustment shall be made only by paper check. The check shall be made available to the Employee in the Business Office.

10.1.2 Any amounts due the University resulting from the adjustment will be processed as follows:

  • The Business Office shall generate a paper check and new pay advice for the corrected amounts;
  • Payroll file adjustments necessary to assure correct recording of the Employee’s year-to-date earnings and withholdings will be made;
  • The Employee shall present to the Business Office a check and/or money order totaling the amount of the direct deposit; and,
  • The Employee and the Business Office will exchange checks/money orders to complete the adjustment.

11. Director of Finance Responsibility.  The Director of Finance shall be responsible for providing the direct deposit files to the University’s bank. The files shall be provided in sufficient time for funds to be available in Employee’s accounts on the scheduled pay dates.