Department Representative Payroll Meeting Paul Angulo, CPA, MA County Auditor-Controller

Welcome Frankie Ezzat, MPA Assistant Auditor-Controller

Welcome Jennifer Fuller, CPP Chief Accountant

Personnel & Other Updates New Staff. New format for Meetings. – Two full meetings per year. – Two Summer Sessions (AKA round tables) per year. Survey Monkey.

Payroll Announcements Mark Delsigne, FPC Supervising Accounting Tech

Payroll Announcements No prior pay period adjustments involving Industrial Injury. Military Leave reminder. ACO will return to 9/80 work schedule on CO No voluntary garnishments. Updating Mailing address vs. Home address. – Please ensure that both are updated when a change of address is submitted Please submit request to ACO_Payroll

Accounting Reports Pam Torres Principal Accountant

Accounting Reports RVPAY640 Actual Costing Interface file RVPAY752 Employee Earnings Employer PD (Paid Deduction) RVPAY018 by Department

Year End Updates May Galera Senior Accountant

Tax Updates W-2 availability, including eW-2 Tax changes for 2013 Gross to Box 1 (and Box 3)

ePay Services Employee Self-Services(ESS) provides access to Direct Deposit W-4 Entry Pay Advice/Stub W2 =

ePay Services

What about mailed W-2s? Legal size forms Single side printing Pressure sealed Printed the week of January 28th Mailed on January 28 th

What is new in 2013? OASDI Soc Sec 6.2% for Employees (max $113,700) Soc Sec 6.2% for Employers (max $113,700) Medicare 1.45% & additional W/H rates for California were slightly lower W/H rates for Feds were slightly lower Mileage rate remains at $.565 (eff 1/1/13)

How do we get Box 1?

Additional Information Duplicate W-2s Current Employees, through ESS Termed/Retired, Call ACO State exempt W-4s processed only by ACO Cannot go exempt on State unless exempt from Federal Address/ Update W-2 Box 12DD

2012 Statistics SSA W-2 file will be sent this week Federal Reportable wages total = $1.08 Billion County of Riverside = $1.06 Billion Total Taxes withheld = $245 Million Number of W-2s prepared = 22,164 County of Riverside = 21,837 Reported under 8 EINs

Paycheck Stub FAQ Tracey Corso, CPP Accounting Supervisor

Your Paycheck Stub Earnings Other Overtime changes

Your Paycheck Stub Earnings (Other)

Your Paycheck Stub Earnings (adding overtime rate)

Your Paycheck Stub Earnings (adding overtime rate FLSA)

Your Paycheck Stub Taxes – Additional Medicare handling

Your Paycheck Stub Taxes – CO26 to W-2 Boxes Not the same

Your Paycheck Stub Taxes – CO26 to W-2 Boxes

Your Paycheck Stub Deductions – Before Tax Deductions (with Tier 1)

Your Paycheck Stub Deductions – Before Tax Deductions (with Tier 2)

Your Paycheck Stub Deductions – Before Tax Deductions (with Tier 3)

Your Paycheck Stub Deductions – Before Tax Deductions (W-2 12DD)

Your Paycheck Stub Deductions – After Tax Deductions (with garnishments)

Your Paycheck Stub Deductions – After Tax Deductions (with child support)

Your Paycheck Stub Employer Paid

my|CalPERS Update Cindy Laurenson, CPP Supervising Accountant

my|CalPERS Members have access Will provide real-time data Annual Member Statements are available online. They will no longer be mailed unless you “opt in”

my|CalPERS Transmit four agency files on Monday of pay week Reporting Retirees’ earnings and hours 95% posted by Thursday of pay week – 150 – 300 errors per pay period – Errors mostly due to PPA dates, LDW errors, adjustments, duplicate ApptIDs – Entering separation dates timely eliminates LDW errors – TAP retro separations - use beginning date of the next pay period to separate employees to prevent errors

my|CalPERS CalPERS Formula and Contribution Rate changes in FY 2013 – Tier2 effective 08/23/12 reduced Misc retirement benefits from 60 to 60 and employee paid member contributions from 8% to 7% – Tier2 reduced Safety benefits from 50 to 50 – PEPRA’s (T3) reduced Misc benefits from 60 to 62 and also reduced member contributions from T2 7% to 6.5% – PEPRA’s (T3) Safety’s benefits were changed from 50 to 57, their member contributions increased to 10.75%, EE 9%, ER 1.75%

my|CalPERS CalPERS Formula and Contribution Rate changes in FY 2013 – DA’s contract is unique which required additional programming changes – CalPERS gave County and Flood a rate reduction for Employer Contribution rates effective PP06 – PP14 to help offset RBP Replacement Benefit Plan invoices for some retired employees – Each fiscal year our employer contribution rates change effective with the payroll period that includes July 1. FY13/14 rates will change on PP

PEPRA PEPRA Public Employees’ Pension Reform Act of 2013 – Effective 1/01/2013 – Misc 62, 6.5% EE paid member contributions, pensionable earnings 113,700 this year – tied to Social Security Base, then will follow CPI Consumer Price Index – Safety 57, 10.75% member contributions, 9% EE paid and 1.75% ER paid, 136,440 this year – UNA not available to Tier3 employees – UNFT3 new TRC non-reportable code for Tier3 employees receiving actual pay for Uniforms (Earnings code UN3) – Prohibits purchase of air time

Questions??