1. New Employee Orientation Last Updated: September 1, 2015 1September 1, 2015

2. Payroll Staff 2 September 1, 2015 Interim Payroll Director & International Tax Marci Copeland328-0445copelandm@ecu.edu International Tax Specialist Kristy Goggins737-4792gogginsk15@ecu.edu Lead Payroll TechnicianTia Freeman328-4161freemand@ecu.edu Payroll SpecialistCynthia Andrews328-5462andrewsc@ecu.edu Payroll SpecialistCynthia Price328-5461pricecy@ecu.edu Payroll ClerkBrenda Reese328-6954reeseb@ecu.edu Payroll/Admin ClerkRosie Evans328-6955evansro@ecu.edu Payroll TempSue Scott328-5463scotts@ecu.edu

3. Primary Areas of Responsibility 3 September 1, 2015 MarciEmployee overpayments and collection, taxes, W-2s, system integration and reporting, Kronos Project Implementation, non-US citizen and permanent resident tax compliance and 1042/1042S reporting, manual checks. KristyNon-US citizen and permanent resident employee and student tax TiaTemp and Student (TS) and Semi-Monthly (SM) payroll processing, Web-time, Mass time Entry (MTE) and Kronos support Cynthia A.Leave of Absence, termination and longevity calculations, pay adjustment calculations, Core Banking, tax payments and wires Cynthia P.Web-time, Mass Time Entry (MTE) and Kronos support, Dual employment, Holiday pay verification, overpayment administration. BrendaDirect deposit processing, Excess wage verification, web-time support RosieW-4 and NC-4 processing, front office support, W-2 mailing and returns

4. Permanent Employees-Paid Current All permanent employees are paid semi- monthly (24 pays per year) and paid current. First pay date depends on when hiring paperwork is finalized: 4 Hiring Paperwork Complete by Pay Period deadline? Employee Start Date First Pay Date Paid for: Yes2/9/20152/13/20152/9/2015 through 2/15/2015 No2/9/20152/27/20152/16/15through 2/28/15 and retro pay for 2/9-2/15/15 September 1, 2015

5. Permanent Employees Payroll Calendar 5 PPPay PeriodStart DateEnd DatePay DateDay of Week 11st Semi1/1/20151/15/2015 Thursday 22nd Semi1/16/20151/31/20151/30/2015Friday 31st Semi2/1/20152/15/20152/13/2015Friday 42nd Semi2/16/20152/28/20152/27/2015Friday 51st Semi3/1/20153/15/20153/13/2015Friday 62nd Semi3/16/20153/31/2015 Tuesday 71st Semi4/1/20154/15/2015 Wednesday 82nd Semi4/16/20154/30/2015 Thursday 91st Semi5/1/20155/15/2015 Friday 102nd Semi5/16/20155/31/20155/29/2015Friday 111st Semi6/1/20156/15/2015 Monday 122nd Semi6/16/20156/30/2015 Tuesday 131st Semi7/1/20157/15/2015 Wednesday 142nd Semi7/16/20157/31/2015 Friday 151st Semi8/1/20158/15/20158/14/2015Friday 162nd Semi8/16/20158/31/2015 Monday 171st Semi9/1/20159/15/2015 Tuesday 182nd Semi9/16/20159/30/2015 Wednesday 191st Semi10/1/201510/15/2015 Thursday 202nd Semi10/16/201510/31/201510/30/2015Friday 211st Semi11/1/201511/15/201511/13/2015Friday 222nd Semi11/16/201511/30/2015 Monday 231st Semi12/1/201512/15/2015 Tuesday 242nd Semi12/16/201512/31/2015 12/23/2015*Wednesday* September 1, 2015

6. Temporary and Student Employees- Paid in arrears All temporary and student employees are paid semi-monthly (24 pays per year) and in arrears. First pay date depends on when hiring paperwork is finalized: September 1, 20156 Hiring Paperwork Complete by Pay Period deadline? Employee Start Date First Pay Date Paid for: Yes2/9/152/27/152/9/15-2/15/15 No2/9/153/13/152/16/15 through 2/28/15 and retro pay for 2/9-2/15/15

7. Temp and Student Employees Payroll Calendar September 1, 20157 PPPay PeriodStart DateEnd DatePay DateDay of Week 11st Semi12/9/201412/31/20141/15/2015 Thursday 22nd Semi1/1/20151/15/20151/30/2015 Friday 31st Semi1/16/20151/31/20152/13/2015 Friday 42nd Semi2/1/20152/15/20152/27/2015 Friday 51st Semi2/16/20152/28/20153/13/2015 Friday 62nd Semi3/1/20153/15/20153/31/2015 Tuesday 71st Semi3/16/20153/31/20154/15/2015 Wednesday 82nd Semi4/1/20154/15/20154/30/2015 Thursday 91st Semi4/16/20154/30/20155/15/2015 Friday 102nd Semi5/1/20155/15/20155/29/2015 Friday 111st Semi5/16/20155/31/20156/15/2015 Monday 122nd Semi6/1/20156/15/20156/30/2015 Tuesday 131st Semi6/16/20156/30/20157/15/2015 Wednesday 142nd Semi7/1/20157/15/20157/31/2015 Friday 151st Semi7/16/20157/31/20158/14/2015 Friday 162nd Semi8/1/20158/15/20158/31/2015 Monday 171st Semi8/16/20158/31/20159/15/2015 Tuesday 182nd Semi9/1/20159/15/20159/30/2015 Wednesday 191st Semi9/16/20159/30/201510/15/2015 Thursday 202nd Semi10/1/201510/15/201510/30/2015 Friday 211st Semi10/16/201510/31/201511/13/2015 Friday 222nd Semi11/1/201511/15/201511/30/2015 Monday 231st Semi11/16/201511/30/201512/15/2015 Tuesday 242nd Semi12/1/201512/8/2015 Tentative: Wednesday 12/23/2015

8. View your Pay information On OneStop, Tools, Employee, Pay Information 8September 1, 2015

9. Your Pay Information:example September 1, 20159

10. TO UPDATE YOUR PERSONAL INFORMATION INCLUDING ADDRESS AND PHONE NUMBERS IN ONE STOP GO TO ONE STOP TOOL PAGE UNDER THE BANNER TAB CLICK BANNER SELF SERVICE. September 1, 201510

11. CLICK PERSONAL INFORMATION CLICK ON INFO TO UPDATE September 1, 201511

12. TO UPDATE ADDRESS…SELECT PERMANENT ADDRESS….CLICK CURRENT….UPDATE INFORMATION…..CLICK SUBMIT September 1, 201512

13. Completing your Tax Forms Until you complete your tax forms, the IRS and NCDOR mandate that we establish your status as Single and number of allowances as Zero-the highest possible tax rate. Please remember that the University and it’s employees are not able to give advice on the completion of the Tax Forms. ◦ Review the resources available on the ECU Payroll Web Site, consult with your tax advisor or contact the IRS and/or NC DOR at 877-252-3052 if you have any questions. September 1, 201513

14. International Employees Employees on a temporary visa are required to visit the payroll office annually to do a tax assessment to determine taxation and potential eligibility for tax treaty benefits. Employees who do not meet the substantial presence test for resident alien, can only claim one allowance for federal and zero allowance for state withholding, and will be taxed at the higher nonresident alien rate (some exceptions apply for Canada, Mexico, Korea, and India). Green card holders and resident aliens for tax purposes are taxed the same as US citizen. Employees on a temporary visa being taxed as a nonresident alien may be exempt from FICA tax depending on the visa type (F-1, J-1, M-1, Q-1) used to enter the United States and compliance with the terms of that visa. Employees on a temporary visa taxed as a resident alien may be exempt from FICA only if they meet the student FICA exemption which is the same for a US citizen that is based on enrollment/thesis. 14September 1, 2015

15. W-4 Worksheet September 1, 201515 NEEDS update! 2015

16. NC State Tax Changes - 2014 The North Carolina General Assembly enacted House Bill 998 effective January 1, 2014. The new law set a single income tax rate and makes substantial changes to the taxable income calculation. ◦ 2014 single income tax rate = 5.8% ◦ 2015 single income tax rate = 5.75% Under this new law, all taxpayers will pay a NC income tax rate of 5.75% (2015) and be granted a higher standard deduction. Standard Deduction: ◦ Single, Married, Qualifying Widower = $7,500.00 ◦ Head of Household = $12,000.00 16September 1, 2015

17. NC State Tax Changes - 2014 Taxpayers may no longer claim a personal exemption for themselves, their spouse, children, or any other qualifying dependents. Additionally, many deductions and tax credits that affect North Carolina withholding tax are no longer available for tax years beginning on or after January 1, 2014. How you determine the number of allowances for tax year 2014 and beyond will differ from Federal tax. Most taxpayers will not be entitled to as many allowances, and as a result, more taxpayers should claim zero (0) allowances. Taxpayers expecting to have allowable itemized deductions exceeding the standard deduction ($7,500 for single or married) or allowable adjustments to income may claim additional withholding allowances. One additional allowance may be claimed for each $2,500 that the itemized deductions are expected to exceed the standard deduction and for each $2,500 of adjustments reducing income. September 1, 201517

18. Which form should I use? Form NC-4 EZ: This new, simpler form will likely suffice for most employees. Employees should use this form if they plan to claim the NC standard deduction and plan to claim no tax credits or only the credit for children, if they qualify to claim exempt status, or if they prefer not completing the extended Form NC-4. Employees should understand Form NC-4 EZ can still be used even if they plan to itemize deductions for their tax filing. Form NC-4: Extended withholding form which may provide more precise withholding figures, but will require historical tax return information and estimation of 2015 income, deductions, and credits from the employee. Form is a six- page form including schedules and worksheets for the individual to complete to determine the appropriate withholding allowance. Form NC-4 NRA: Nonresident alien employees September 1, 201518

19. NC-4EZ Worksheet NC-4 Long form can be found at: http://www.dornc.com/downloads/wh_forms.html NC-4 Long form can be found at: http://www.dornc.com/downloads/wh_forms.html September 1, 201519

20. To Update your NC4 in One Stop Through One-Stop Banner Self Service: Select Employee Select Tax Forms State Employee’s Withholding Allowance Certificate NC4 Select Update Choose your Filing Status Choose your Number of Allowances Choose any Additional Amount if desired Select Certify Changes Click in the box to certify your changes Click Submit View your confirmation September 1, 201520

21. To Update your W4 in One Stop Through One-Stop Banner Self Service: Select Employee Select Tax Forms Federal Employee’s Withholding Allowance Certificate W4 Select Update Choose your Filing Status Choose your Number of Allowances Choose any Additional Amount if desired Select Certify Changes Click in the box to certify your changes Click Submit View your confirmation September 1, 201521

22. Electronic W-2 Provide consent to receive your W-2 electronically for: ◦ Earlier access to the Form W-2 ◦ Guaranteed delivery to you only…no possibility of the Form W-2 being lost, stolen, delayed or misplaced by the U.S mail service. ◦ Easy access to duplicate copies if needed. By consenting to receive your Form W-2 electronically, you agree to return to Employee Self Service to view and/or print your Form W-2 on-line. Consent will be valid for all future tax years unless you revoke consent or employment is terminated. 22September 1, 2015

23. Sign up for Electronic W-2 INSTRUCTIONS TO PROVIDE CONSENT: ◦ From the OneStop Tools page, in the Banner Section, click on Banner Self Service ◦ Click on Employee ◦ Click on Tax Forms ◦ Click on Electronic W-2 Consent ◦ Read information and instructions on page ◦ Check “My Choice” box ◦ Submit ◦ You’ll receive an email confirmation showing you have consented to receive your W2 electronically 23September 1, 2015

24. Direct Deposit Form September 1, 201524 If the employee doesn’t know their Banner ID, they may record the last four digits of their SSN. The check or letter MUST show the account holder’s name Reminder: If you change banks – verify receipt of direct deposit form and change before closing old account.