Payroll Resources

These resources are intended to aid an agency in fulfilling payroll requirements:

1. Link to Personnel/Payroll Association (PPA) website:
   

   http://www.dop.wa.gov/payroll/PPA/Pages/default.aspx

   
   
2. AFRS to SAP Crosswalk (04/03/09)


3. HRMS Statewide Vendor Contact List (rev. 11/16/09)


4. Mid Period Transfers:
   
   • HRMS and AFRS Actions
5. Manual Cancellation and Overpayment Templates:
   • Manual Warrant Cancellation Template (rev. 04/25/08)
   • Overpayment Template (rev. 04/25/08)

6. Duplicate W-2s:
   • 2008 Duplicate W-2
   • 2007 Duplicate W-2
   • 2006 Duplicate W-2
   • 2005 Duplicate W-2
   • 2004 Duplicate W-2
   • 2003 Duplicate W-2
   • 2002 Duplicate W-2
   • 2001 Duplicate W-2
   • 2000 Duplicate W-2

7. Account 035 Reconciliation:
• GL 5181 Health Insurance Sample Reconciliation (rev. 07/23/08)
  
• Health Insurance Mid-Period Transfer Template (rev. 03/13/09)
• Reconciliation Template (rev. 07/27/09)
• Account 035 Rapid Reference Guide (rev. 11/27/07)
8. Authorization for Electronic Funds Transfer (EFT) of Wages (rev. 12/05/08)


9. Garnishments:
   • Instructions: Filling out the Answer Worksheet for Writ of Garnishment, Continuing Lien (rev. 10/2008)
   • Sample Answer Worksheet (rev. 7/2009)
   • Answer Worksheet: Writ of Garnishment, Continuing Lien (rev. 7/2009)
   • Answer Worksheet: Writ of Garnishment, Continuing Lien, Deduction for Child Support (rev. 7/2009)
   • Answer Worksheet: Writ of Garnishment, Continuing Lien, Deduction for Education Loans (rev. 7/2009)
   • Garnishments & Other Withholding Documents: Processing Procedures, Office of the Attorney General (rev. 08/22/08)
10. Indebtedness of the state of Washington to deceased employees:
    • Procedures on How to File Claims (rev. 07/2007)
    • Receipt of Payment of Amounts Due Deceased Employees

11. Shared Leave - Donations and Reversions:
    
    • Sample Case and Optional Methods Worksheets - 11 Biennium
      (rev. 10/2009)
    • Sample Case and Optional Methods Worksheets - 09 Biennium
      (rev. 12/2007)

12. Uniformed Service Shared Leave Pool:
    • Procedures can be found on the Military Department's website at: http://mil.wa.gov/usslp.shtml
13. State Paydates, State and Federal Holidays, and IRS $100,000 Next-Day Deposit Rule Dates (Calendar Years):
    • WAC 82-50-021 - Offical lagged, semimonthly paydates established
    • 2010 (Official)
    • 2009 (Official)
    • 2008 (Official)
    • 2007 (Official)
    • 2006 (Official)
    • 2005 (Official)
    • 2004 (Official)

14. Memo from Department of Retirement Systems:
    • Workers' Compensation Temporary Duty Disability Optional Retirement Service Credit of Unpaid Leave

      NOTE: Please see DRS Notice 05-002, "SB5522 - Service Credit for Injury" for additional information: http://www.drs.wa.gov/employer/DRSN/05002.htm

15. Federal Tax Reconciliations:
    • 2009 Tax Deposit Reconciliation (rev. 12/08/08)
    • 2008 Tax Deposit Reconciliation (rev. 10/10/08)
    • 2007 Tax Deposit Reconciliation (rev. 04/02/07)
      
    • 2006 Tax Deposit Reconciliation (rev. 12/26/06)
      (This spreadsheet includes the following: Reconciliation and Instructions, Fastrack Example, Ad Hoc Tool Example, and Sample Reconciliation)

16. Year End Reconciliations:
    Forms 941, 941c/941-X, W-2, and W-2c must balance for the calendar year. If these forms are not in balance, penalties from the IRS and/or SSA could result. Use forms for the calendar year being balanced only.
    Examples: If you have a Form 941-X that was for 4th quarter 2008, include it in the 2008 reconciliation. If you have a Form W-2c for 2007, include it in the 2007 reconciliation.
    OFM strongly suggests that you reconcile at the end of each quarter. Note: When running a W-3 report in HRMS, be sure to use 12/31/yyyy in the "Reporting Period End Date" field and the end date of the quarter you are reconciling in the "Consider Payroll Results up to" field.
    If you are in balance, there probably are not any problems.

    • 941 to W-2 Reconciliation (rev. 11/06/09)
    • 941 to W-2 Reconciliation - SAMPLE (rev. 11/06/09)
    • 941-X and Finalizing Year-End (rev. 01/30/09)
17. Wages Subject to Taxes (rev. 11/13/08)
    
    
18. Overpayments - Sample Letters:
    Below are three sample letters for overpayments. The first two letters are for employees who are not represented. The Notification of Payroll Overpayment letter lets the employee know about the overpayment, provides them with their options and the ability to ask for a review. The Confirmation-Notification of Payroll Overpayment letter lets the employee know the result of the review, if one was requested, and the right to appeal if still not satisfied. The Notification of Payroll Overpayment - Represented Employees letter is for employees who are part of a bargaining unit, whose overpayment would then be covered by the collective bargaining agreement.

    Each of these letters can be modified by an agency to add other relevant employee and/or account coding data. The XX on the letter to represented employees who are part of a bargaining unit is to be replaced with the number of days specified in the bargaining agreement:

    • Notification of Payroll Overpayment
    • Confirmation - Notification of Payroll Overpayment
    • Notification of Payroll Overpayment - Represented

19. Overpayments - HRMS and Accounting Examples:
    
    • Collecting a 2008 (or prior) Overpayment in 2009
    • Collecting a 2007 Overpayment in 2008
    • Overpayment Identification and Recovery Handouts (rev. 11/19/08)
    • Steve Ketelsen's Talking Notes
    • T-Accounts
    The above documents provide wage type and accounting examples for the following instances:
    

• Master Data Change Only - One Recovery Payment
• Discover Overpayment, No Agreement Made
• Discover Overpayments, Repay Plan Made
• Recover Across Years - No Prior Year Payments Made
• Convert Overpayment Begun in Prior Year - Complete Collection in Current Year
• Discover Overpayment in Current Year and Prior Year
20. Emergency Payment/Manual Tax Deposit Procedures:
    • Procedures for Emergency Payroll Payments: AFRS Next Day Warrant, Petty Cash, and DIS Same Day Warrant
    • EFTPS Tax Payment Instructions (rev. 06/16/09)
    • EFTPS Tax Payment JV Template (rev. 06/16/09)
      
21. Payroll - Calendar Year End Information:
    • Year End Information for 2009 (rev. 11/19/09)
22. IRS Materials:
    • Taxable Fringe Benefits Guide
    • Form 1099 Miscellaneous Training (rev. 09/29/08)
    • Advanced IRS Form Filing (rev. 11/09/09)
    • Compliance:  Federal/State Employer Tax Procedures (IRS) (rev. 05/08/09)
    • Compliance:  Federal/State Employer Tax Procedures (SSA) (rev. 07/01/09)
    • IRS Form 941-X Presentation (rev. 05/08/09)
    • IRC 3402(t) 3% Withholding (rev. 05/29/09)
      
    • Compliance:  Independent Contractor or Employee? (Overview) (rev. 05/29/09)
      
    • Compliance:  Independent Contractor or Employee?  (Detail) (rev. 05/29/09)

Last modified: November 19, 2009
E-mail: OFM.Accounting@ofm.wa.gov