Policy: Board of Regents Policy Manual, 188.8.131.52 http://www.usg.edu/policymanual/section8/
Business Procedure Manual, Section 5.3.2, Extra Compensation
Extra Compensation – Policy
Extra Compensation may be paid to employees for tasks performed after normal business hours for duties not included in the employee's normal job responsibilities, provided the following three criteria are met (BOR policy 5.3.2):
The tasks must be outside of the employee's regular department.
The Request for Extra Compensation Form must be completed and signed by the appropriate department heads.
The employee must meet at least one of the criteria listed below (Criteria from the Official Code of Georgia Annotated Section 45-10-25):
Chaplain Fireman Dentist Certified Oral or Manual Interpreter for Deaf Persons Registered Nurse Licensed Practical Nurse Psychologist Teacher or Instructor of an evening or night course or program Professional holding a doctoral or masters degree from an accredited college or university Part-time employee Other ( Must be explained.)
Also, an employee meeting all three criteria listed above may be paid extra compensation for a task for another department during normal job hours if the task is not part of the employee's normal job responsibilities, and the employee takes annual leave for the portion of time that is being used for the task receiving extra compensation. Employees who have been determined by the institution to be non-exempt, as defined by the Fair Labor Standards Act (FLSA), and are performing extra duties could qualify for overtime pay. Non-exempt employees should be paid at least the overtime rate or more if working over 40 hours.
Extra Compensation - Procedures:
To request extra compensation for an employee at GCSU, the department requesting services from a GCSU employee must be sure the employee is eligible and meets the guidelines of extra compensation as outlined in the BOR Policy. Department and budget approval must be completed prior to work being started. Failure to follow pre-approval and payment approval process could jeopardize and/or delay the payment of the completed work. The BOR Extra Compensation policy and eligible examples of extra compensation work along with the steps for completing the extra compensation form are listed below. The following are examples of situations justifying the payment of extra compensation:
- An employee teaching a continuing education course after hours or while taking annual leave, when teaching the course is not part of the employee's normal job responsibilities. Note: This is allowable under the Official Code of Georgia Annotated Section 45-10-25, No. 15.
- A part-time public safety officer working extra hours to referee a ball game. Note: Georgia Code 45-10-25 does not apply to part-time employees.
- A staff member with a master's degree doing web design for another department.
- In addition, the Official Code of Georgia Annotated Section 45-10-25, No. 10, allows for an exemption for an emergency situation that must be made to protect the health, safety, or welfare of any citizens or property of Georgia.
Extra Compensation – Important Information Regarding Extra Compensation:
Under no circumstances should an employee receive extra compensation for a task while receiving normal compensation for the same time period. Extra compensation does not add to earnings used for retirement calculations, and no retirement deductions are taken from extra compensation pay.
Work related to interim or temporary job responsibilities due to position vacancy is not considered extra compensation. Please contact Human Resources for more clarification.
Employees receiving extra compensation shall be paid extra compensation through the institutional payroll. Such compensation shall be subject to existing Internal Revenue Service regulations as to taxability and/or withholding taxes. No compensation, as defined above and paid to employees who are on the institutional payroll, shall be paid as per diem and fees or as stipends.
Extra Compensation will not be processed until all sections of the form are complete. Sections A – D must be complete prior to the employee performing the extra duties/responsibilities. Extra compensation is not a recurring means of payment. If the department and employee determine that this is a long term duty, they should contact HR immediately. The Budget Office will contact the department if a recurrence of payment has been detected.
GCSU Extra Compensation Form - Completion Instructions
Section A. Completed by the department requesting the services. (Sections A-D are completed prior to services being rendered):
The department requests the services of a GCSU employee by completing this section and providing detailed information regarding the services to be rendered along with detailed description of the time employee will be required to provide the services. IMPORTANT - Work must be performed outside the normal work hours. Provide the projected time of day/dates the services will be rendered showing the work is being completed outside of regular work hours. Also, work must be in line with the compensation paid for performance of the employee's normal duties. Contact HR if you have any questions.
Section B. Completed by Employee who is providing the service prior to services being rendered:
Read the Extra Compensation Requirement/Criteria.
Employee completes all information listed in Section B and forwards form to their regular supervisor for approval.
Section C. Employee's regular home department supervisor prior to the services being rendered:
Supervisor signs under Employee Home Department Section.
Employee's supervisor sends form to the Budget Office for approval.
Section D. Budget and Human Resource approval prior to the services being rendered:
Designated budget representative verifies funds availability and account number for funding source, while also verifying that the payment amount is in line with services being rendered and ensures bi-weekly employees are paid in accordance to FLSA (Fair Labor Standards Act). Budget will consult with HR as needed. (See BOR policy 803.1404 for more information)
If extra comp is approved, the Budget Office will forward the form to Human Resources. If not approved, Budget will notify department via e-mail or phone and return the form to requesting department.
Once HR receives the budget approved extra comp form, the HR representative verifies the extra compensation is in accordance with University System of Georgia and GCSU salary pay plan procedures. If extra comp is approved by HR, they will send the approved form to the requesting department with copies to Budget and Payroll and the employee may begin work.
If form is not approved, HR will return the form to the requesting department with an explanation and a copy of the "not approved" form to budget for their records.
Section E. Payment Information - This section is completed once the services are complete
For Monthly Paid Employees –
Using the previously approved (Section A- D) Extra Compensation Form the requesting department will indicate the number of hours worked, dates worked, and amount to be paid in Section E and sign and date. Employee must also sign section E authorizing compliance with the extra comp policy and work hours. (Attach additional paper/information if necessary.)
For Bi-Weekly Paid Employees (Hourly Employees) –
Employee should complete their regular time sheet and enter extra comp hours directly on the lines located under the regular, vacation and sick hours on the time sheet. The employee's supervisor along with the supervisor of the extra comp hours must sign off on the time sheet. There is no need to resubmit the extra comp approval form for payment. Payroll will use the approved extra compensation form to verify correct account information and payment.
Requesting department should be aware of the submission to payroll/budget cutoff dates and plan submission of the time sheet and/or extra comp form for payment accordingly. If form is received after the cutoff date, the employee will typically be paid in the next payroll cycle.
If projected salary to be paid is different from actual amount to be paid, Payroll will seek approval from the Budget Office regarding funding availability and if necessary, verify change is acceptable with HR.
After Payroll completes the final review for compliance, payment to the employee will be made.
GCSU must pay all extra compensation in the fiscal year that the services were rendered.