5. Payroll Information / Fringe Benefits / Retirement
Classified employees compensated on a monthly basis shall be paid twice per month on the tenth (10th) and the twenty-fifth (25th) of each month. Classified employees compensated on an hourly basis shall be paid once a month on the tenth (10th) of the month. If the normal pay date falls on a Saturday, Sunday, or holiday, the paychecks shall be issued on the preceding workday. Employees may participate in the Direct Deposit Plan. Direct deposit automatically deposits your check into your bank account. Direct deposit forms are available in the Human Resources Office.
Classified employees, by law, become contributing members of the California Public Employees’ Retirement System (CalPERS) and of the Old Age Survivors and Disability Insurance Fund (Social Security) and Medicare. Deductions as required by the State and Federal governments are made monthly. Federal and State income tax deductions are made monthly as are other authorized voluntary deductions.
Full-time Classified employees are issued a pay warrant on the 25th of the pay period month and the 10th of the following month. The pay warrant on the 25th of the month is an ESA (Earned Salary Advance – approximately one-half of the employee’s net pay for the month). The pay warrant on the 10th of the following month is the final pay warrant for the pay period, and it includes a total summary of reductions, deductions and taxes for the month and year-to-date totals.
Pay Warrant Stub
Section A: Employee’s name, school district, social security number, W-4 filing status/# of exemptions, pay location, pay cycle and District number.
Section B: Type of earnings, pay period end date, salary rate, unit/amounts or days paid and total amount earned.
Section C Reductions: amounts reduced before taxes from gross pay. Reduction codes:
- TSA = Tax Sheltered Annuities
- PERS RED = CalPERS Retirement
Section D Taxes: Taxes (state, federal, social security, and Medicare) deducted from gross pay. Common tax codes:
- OASDI DED = Social Security
- MEDICAR DED = Medicare
- FWT = Federal Withholding Tax
- SWT = State Withholding Tax
- ADD FWT and/or SWT = Additional Taxes Withholdings
Section E: Issue Date, and Totals (Gross Pay, Reduction, Taxes, Deductions & Net Pay). Leave Balances not available through the payroll system; each division receives a monthly Absence Record Tally Sheet listing each employee’s vacation, sick leave and sub-difference balances.
Section F Deduction: all employee deductions or amounts deducted from gross pay. Deduction Codes:
- ESA = Earned Salary Advance (amount paid to employee on the 25th of the month)
- DELTA 12 = Delta Dental Premiums
Section G Contribution: District contributions paid on behalf of the employee. Contribution Codes:
- OASDI CON = Social Security
- MEDCAR CON = Medicare
- SUI = State Unemployment Insurance
- WORK COMP = Workers’ Compensation
- DELTA - 12 = Delta Dental Insurance
- VSP = Vision Service Plan Insurance
- KS 12 CON = Kaiser Medical Insurance (KS is a sample for this form only, code changes with medical plan selected)
Section H Year-To-Date: Gross Earnings for OASDI and PERS Retirement, taxable earnings for OASDI and PERS, Year-to-date totals for Federal and state taxes paid by the employee, and Medicare totals for employee deductions and District contributions.
Section I includes District address and pay warrant number.
Any Questions regarding your pay warrant should be directed to the Payroll Department.
The Payroll chart shows how to calculate and report partial days off. For example, if you are absent for one hour in an 8-hour day, start at the 1.0 figure on the left side under Hours Absent. Follow it all the way across to 8.0 under Hours in a Day. The .125 figure is what you put on your timesheet under the % of total column.
An employee shall be entitled to a vacation allowance for each calendar month, based on years of service in which the employee is in a paid status. All vacation requests must be submitted in advance to the dean, director, manager, or supervisor. Approval of a specific vacation request shall be subject to the staffing needs of the division. When a designated holiday falls during the scheduled vacation of any unit employee, such holiday will not be counted as a vacation day. Holiday pay will be received for each holiday falling within the vacation period.
The District provides paid holidays to all employees. To be eligible for holiday pay, employees must be in a paid status at least a portion of the workday immediately preceding or succeeding the holiday. The District holidays are as follows:
- New Year's Day
- Martin Luther King Day
- Lincoln's Day
- President's Day
- Caesar Chavez Day (if approved by the Board of Trustees and added to the College Calendar for any year covered by this Agreement)
- Memorial Day
- Independence Day
- Labor Day
- Veteran's Day
- Thanksgiving Day
- Day after Thanksgiving
- Christmas Day
The District shall provide two (2) additional holidays each year during or in conjunction with the winter recess, and an additional three (3) holidays. Also, the college is closed for eight (8) Fridays during summer school.
NOTE: Employees who are employed for less than 50% of the time are not eligible for
any of the health benefits that are outlined below.
As a full-time employee, you are eligible for medical coverage for you and your dependents. You have the choice of six medical plans. Of those plans, three are Health Maintenance Organizations (HMO) and three are Preferred Providers Organizations (PPO). The District pays all HMO plans for the employee and their dependents. The PPO plans are paid partially by the employees for dependent coverage only.
The District provides two (2) dental plans to all full-time employees and their dependents. We currently offer Delta Care (PMI) at no cost to the employee for family coverage. The second plan, Delta Dental, does have a shared cost to the employee for dependent coverage.
The District provides to all full-time employees and their dependents a Vision Service Plan (VSP). Doctors across the country can verify eligibility, process claims and place optical orders with VSP’s Laboratories through the VSP Web site. You can access the website at www.vsp.com. The Vision Services Plan does have a shared cost to the employee for dependent coverage.
If you are a full-time employee, the District provides $50,000 coverage and pays for group life insurance and $50,000 accidental death and dismemberment coverage (currently Met Life Insurance) in the event of your death. There is $1,500 life insurance coverage for eligible dependents. Additional optional life insurance for the employee only is available by contacting the Human Resources Office. If you work less than 50%, you are not entitled to this benefit.
Consolidated Omnibus Budget Reconciliation Act, or COBRA, is a law that requires an employer or its health plan administrator to provide employees and certain dependents the opportunity to continue their group health coverage upon cancellation under specific qualifying events. This law is quite complex; consequently, any questions you might have should be directed to the benefits staff in the Human Resources Office. This benefit is offered only to employees who are separating from the District or dependents who are no longer eligible for coverage under the group plan or upon an employee’s death.
Section 125 is an Internal Revenue Service Plan which allows pre-tax dollars to be used for designated medical reimbursement, dependent care and payment of premiums for medical, dental, vision and cancer. For further information and material regarding the plan, contact American Fidelity at (800) 365-9180.
The District does not participate in the State Disability Insurance (SDI) program. There are two (2) voluntary salary continuance/disability plans available, American Fidelity Assurance Company and J.C. Insurance Companies. The employee pays premiums through payroll deductions. Information and forms are available in the Human Resources Office.
The employee shall notify the District of his/her termination date as early as possible. Resignations must be submitted in writing. The employee must turn in keys, tools, and/or any other materials/property belonging to the District.
All Classified employees who are under CalPERS Retirement must be age 50 with five (5) years of service in order to retire under CalPERS rules. In order to receive District-paid health benefits up to age 65 (employees only), you must be at least age 55 and have ten (10) years of full-time service with the District. Pre-retirement estimates and forms may be obtained in the Human Resources Office or by calling CalPERS directly at 888-225-7377.
A 403(b) Plan, sometimes referred to as a tax-sheltered annuity (TSA) or certain tax-deferred accounts (TDA), is a retirement plan paid for by the employee through payroll deductions. TSA vendors and agents must complete all TSA forms, which may be obtained from SchoolsFirst at www.schoolsfirstfcu.org.
A deferred compensation plan that allows you to save pre-tax dollars for retirement. It is paid for by the employee through payroll deductions. The forms may be obtained from either SchoolsFirst at www.schoolsfirstfcu.org or Tax Deferred Services.
All regular classified employees who work 50% or more per year are required to have CalPERS membership. The District is obligated to contribute a certain percentage toward your retirement under those conditions.
If eligible for CalPERS retirement, the employee contributes 7% of his/her salary. The District also contributes to your retirement.
To designate your beneficiary for your CalPERS benefits, request the form in the Human Resources Office. If no beneficiary is designated, your spouse will automatically be designated as your beneficiary.
Your CalPERS account will automatically follow you from educational institution to educational institution. Make sure you check to see that your paperwork is in order if you leave El Camino College.
When your decision to retire is made, your next step is to schedule an exit interview in the Human Resources Office with the Employee Relations Specialist. During the exit interview, you will be given all paperwork necessary to ensure a smooth transition into retirement.