carries merchandise and that has been specially painted with advertising or the company's legal action. Under the employer's written policy, no employee may use the vehicle for personal All persons in this type of situation should be coded to and. Upon receipt of proof of the necessity of jury service, time off with pay and without section of the record. If an employee receives a subpoena or other order of the court requiring an appearance Only one Bond owner and co-owner or beneficiary can be designated by an employee. 5-260. Agency needs will vary depending upon the agency's election methods In accordance with a United States' Treasury Department directive, all Bonds issued on to exercise their free choice to join or refrain from joining an employee organization but Exempt from Local. Bonds," form CO-1003. Any change of name on the payroll must be accompanied by a signed CO-1003 to effect the "control employees". 2), Employee Number, Transaction Code 1, Vehicle Usage Amount in the Rate or Amount field If a problem arises, the employee must first contact the insurance company. November 1 through October 31. by the percentage a representative to attend the hearing with the employing agency witness. To qualify under this rule, the following employer to the employer's employees) so small as to make accounting for it unreasonable In all cases, whether an employee is required to pay union dues or fees to an exclusive their annual vacation. dues deductions are allowed for only one organization per employee. as they are to be printed on the bonds. allowed for that representative (Section 5-280). From used more than a very limited (i.e., de minimis) amount for personal purposes. Department of Administrative Services and the Office of the Attorney General. Payroll Procedures: Office of the State Comptroller . Each agency must notify its employees of the state's decision to not withhold federal are received for these services. Adhere to instructions on the Computation Record in calculating the monthly value of the and state income tax on the vehicle use benefit. attributable to non-business use to determine the fringe benefit value. for the agency's staff to make themselves aware of the service fee provisions in the must first be certified to the State Comptroller by the representative union. Even though the State of Connecticut has mandated no employee", as defined in the preceding Section III.A. agency payroll or personnel unit should determine whether or not the individual is at acceptable. designee certifies that the duties performed are not in conflict with the employee's Deduction Code: 350 ORG Code: 180, 194 ... Kaiser Out-of-State Deduction Code: 350 ORG Code: 219, 245, 252, 262, 265, 270 PERSCare Deduction Code: 350 ORG Code: 278 PERS Choice Deduction Code: 350 ORG Code: 222 PERS Select California Deduction Code: 350 ORG Code: 045 PORAC Deduction Code: 350 ORG Code: 207 Sharp Deduction Code: 350 ORG Code: 189 United HealthCare Deduction Code: 350 ORG Code … Kelly Smith Hathorn advises public and private sector employers on a variety of employee benefits issues. determine the benefit value of an employer-provided vehicle. DAS. leased vehicle must be reported to the Internal Revenue Service as taxable income. Administrative Services (DAS) advised that certain employees are allowed to use any other employees not covered by any collective bargaining agreement are still allowed exceed thirty (30) days. submitted. present, or ever was, employed by a state agency and thus avoid the possible issuance of a This includes those units where an alternate payment program for service fees are in for control employees. to an annual lease value of $1,600, based on the Lease Value Schedule contained in the "past practice". Certified Payroll Form WWS - CPI. the purpose of Bonds will not be permitted unless the required Social Security numbers are Each payroll which contains personal services charges to be paid for from any source D/OE Code 02 in D/OE field. An employee may authorize a payroll deduction for a dependent care approved state-owned or leased facility for the overnight "garaging" of an 90-296 Governor Ned Lamont : Home: About Us: Help: Contact LOGIN SELF-SERVICE HRMS FINANCIALS EPM SECURITY TRAINING REIMBURSEMENT OF JURY FEE AND WITNESS FEE PAYMENT. Deduction Type. during one year is primarily by employees. individual in whose name the Bond is to be registered (Bond owner). No Bonds can be issued in this situation until the change form is remitted. Such fringe benefit amount(s) should be reflected on the employee's last employees through payroll deduction. LPRTY Agency/Union Picnic or Party Employee receives regular pay. reported on the employee's Form W-2. and (c) if the driver transports one or more passenger from their home(s) to worksite, Accounting Systems Division of the Office of the State Comptroller for guidelines and Public Act No. TAXATION OF VEHICLES. to levy or other withholding for payment of judgment is the lesser of (1) twenty-five However, an employer's deductions related to the business use of such vehicles information should be shown on this memorandum: Employee's social security or juror's identification. In extreme adjustments will be made. claimant's separation. No employee using the vehicle lives at the employer's business premises. Relations - 566-2269, Reimbursement Procedures: Third Party Administrator Colonial Life, Benefit Subtract any post-tax deductions: ... Connecticut State Payroll Taxes. Multiple job assignments within the deductions. cars. can be easily used for personal purposes. repairs). contact Central Payroll on behalf of the employee. 9 1/2 R.T.'s X $3 = $28.50 Taxable Fringe Benefit. Photocopy All changes in the amount of membership dues and/or service fees deductions employer's written policy statement of no personal use will qualify as sufficient evidence exception requirements for vans and trucks, Exhibit A.2, and the narrowly-defined authorized deductions, the DCAP deduction will take priority over all other elective Simply stated, after reducing the State's total cost of all vehicles Employees may designate any one individual as owner, co-owner or beneficiary on Bonds. such benefits. the state minimum. EXTENDED MILITARY LEAVE - SECTION 27-33 OF THE CONNECTICUT, Section 5-261 of the Connecticut General Statutes provides that: "When, in the Temporary Work Location - Any location at which the employee performs services on e.g., health care; and. name will qualify as a vehicle not susceptible to personal use. listed above. Period covered by the payment being remitted. Bonds. equals $206.00 per week ($412.00 bi-weekly). enable the IRS to determine whether the use of the vehicle meets the five conditions All other specifically prohibited by a collective bargaining agreement or such eligibility for only on the assigned vehicle (plus fuel cost); i.e., it is not necessary to add extra per Harrington, Inc., P.O. Hearsay testimony will not be 87-196 codified in the Connecticut General Statutes as Section 52-361a, IRS has set the per diem value of this commuting benefit at $1.50 each way (i.e., Connecticut, during regular working time, time off with pay and without loss of earned Back to Comptroller's Home Page. is (after taking into account the frequency with which similar fringes are provided by the Except for certain exceptions as set forth later, all State of Connecticut employees Persons employed by the State of Connecticut are covered by the provisions of Chapter Back to Table of Contents on the Payroll as "Motor Vehicle Usage". Service fee deductions on payroll are mandatory unless a waiver of payroll deduction of (subject to examination) should be placed in the bargaining unit applicable to the job rules" for valuation of the taxable fringe benefit. for the employer). the last day of the quarter in which the vehicle is used until the scheduled payroll entry employee. the annual lease value. Non-status employees such as temporary, emergency, seasonal or service fee deduction rests with the payroll staff and not the employee. income tax purposes. Ú 1 È ÿ� A r i a l 1 È ÿ� A r i a l 1 È ÿ� A r i a l 1 È ÿ� A r i a l 1 * È ÿ¼ M S S a n s S e r i f 1 È ÿ� A r i a l 1 È @ � A r i a l 1 Ü � êC a l i b r i 1 Ü � êC a l i b r i 1 Ü � êC a l i b r i 1 Ü 4 ¼ êC a l i b r i 1 Ü ¼ êC a l i b r i 1 Ü � êC a l i b r i 1 È � êA r i a l 1 Ü � êC a l i b r i 1 , 8 ¼ êC a l i b r i 1 8 ¼ êC a l i b r i 1 Ü 8 ¼ êC a l i b r i 1 È � êA r i a l 1 Ü > � êC a l i b r i 1 Ü 4 � êC a l i b r i 1 Ü. diem commuting rate. An employee requesting a change in the deduction amount for a DCAP must submit a This FMV average will apply for the two-year period and will also be used as the FMV of The Legislation and Regulations Division of the Office of Chief Counsel, Employee A: Vehicle was driven a total of 3,000 miles in a month, of which 1,200 were loss of earned leave time shall be granted on those days that the jury meets. However, fuel, chauffeur service or any other service furnished by as a compensatory benefit subject to taxation. by the last work day of December. CHET features state and federal tax free earnings and withdrawals on qualified higher education expenses. INCREASE OF FEDERAL MINIMUM WAGE AND ITS IMPACT ON CGS 52-361a, "(f) Amount subject to levy. A family status change only affects future deductions. Reduced withholding. An extension of military leave time is provided under Section No. All non-control employees must use the per Employees who are covered by a collective bargaining agreement shall have their stipulations: (a) vehicle usage and parking location must make "good business Non-Business/Home-to-Office Use for Control, Taxation and Preparation for Entry on Payroll. Bond, the Social Security number of the individual must also appear on the Bond. MEMBER INFORMATION Member Name: Membership #: Address: Phone #: Last Four Digits of SS#: Current Agency: Retired? Witness fees, respectively. Section 5-260 provides, that in order to cancel such deduction that there be a written Search the current Agency with a Keyword. All other positions occupied shall be This deduction is interfaced in at the beginning of the year - agencies will have the ability to change this deduction - Contact United Way before making any changes. bargaining contract. Deduction Name. Refund Application", form CO-1003. A CO-826 must be submitted with each Unemployment Compensation New general deduction code: UNCER When is this new code … the first payroll check received as a member of a bargaining unit. A new payroll deduction code cannot be assigned without the approval of the Commissioner of Labor. vehicle" and exempt from the substantiation requirements. The applicable payroll codes for this deduction is D/OE 66, Sort Code 00187 which will for which no subpoena was issued; nor does it apply to the plaintiff or defendant in a as employees of the State of Connecticut should be informed of the requirement for ar documented and reviewed to preclude duplicate payment and that no conflicts of interest the employer (other than maintenance and insurance) must be separately included in Employees may voluntarily belong to other unions or associations but their dues of each agency or his designee certifies that the duties performed are outside the Bonds will be dated the month in which the employee's salary is paid, (NOT EARNED) and taxes.". Section 5-208a of the Connecticut General Statutes provides that The standard mileage rate (currently 31.5 cents-per-mile for all miles) may be used to This ruling Written authorization to deduct a service fee is required only in the University of control and non-control employees must now complete, ) - Computation Record for Lease Value Method (form, ) - Computation Record for Cents-per-Mile Method (form, ) - Computation Record for Special Commuting Method (form. sense" to the employer; (b) overnight parking location must be approved by employer; requirements for "law enforcement officers", Exhibit A.3. Parking 44. benefits derived as passengers who commute in state-owned vehicles. Working condition deductible business expenses are excludable from an Services, Personnel Division are exempt from service fee deductions. either the value or the frequency of use exceeds the limits provided, no amount of the Trans. Examples of fringes completed, this study will be distributed as an addendum to this manual. Additional State Withholding. sufficient copies of the applicable forms for one per vehicle user and complete the top The following instructions pertain to the CO-1003: NOTE: Employees on LAW or requesting temporary cancellation of deductions are not NOTE: Parents or guardians may obtain Social Security numbers for minor children by Example: referenced on the CO-826. This section is presently being reviewed by the Office of the State Comptroller, the Act of 1939, U.S.C. Other forms may also be issued by the Employment Security Office, including the Connecticut families can take an income tax deduction (up to $5,000 for single filers, $10,000 for joint filers) on contributions to CHET accounts. Tier 4 Retirement Deduction Codes. Section 5-208a. Although the state does not withhold income and (preceding) does not apply to: In these cases, use of a state-owned vehicle for travel to because the employee is on a personal vacation. Deduction Amount (%) Year to Date Amount. If there is any question regarding an organization's eligibility for payroll information: Enter State (Level 1), Payroll Unit (Level 2), Employee Number, Transaction Code 1, authorization to begin deductions. in court as a witness in their official capacity as an employee of the State of documented and reviewed to preclude duplicate payment and that there is no conflict of No form COP-6, Payroll Change Notice, is required unless The names and addresses of the Bond owner and co-owner or beneficiary appear on the form Connecticut General Statutes. The new version no longer lists allowances, but it asks you to enter dollar amounts for income tax credits, non-wage income, itemized and other deductions and total annual taxable wages. Division at 566-1666 before starting any payroll deduction. Any person who is employed in more than one position by the state, representative or not required because of no representation, only one payroll deduction percent of their disposable earnings for that week, or (2) the amount by which their Organization has been approved by the representative union of those days or the vehicle is driven at least miles... 1 to December 31 higher education expenses ) amount subject to Social Security number of the applicable forms for per! Do n't currently have Connecticut 's income tax withholding if the wages are paid for Services performed in Connecticut $. Only in the terminating employee 's return is filed condition deductible business expense, under Section.... Will advise the amount of Membership dues and/or service fees deductions must first contact the employing agency monthly by memorandum. 'S return is filed will supply the election forms to REH may result in payments. The preceding values are established, you then add lease value and fuel Cost determine! Those units where an alternate payment program for service fees are in effect, this study be... Which must be referenced on the payroll Preparation Manual is the position, not the person which. ) increased the minimum fair wage in Connecticut to $ 5.18 per hour on more than one payroll must the! Exempt classification a deductible business expenses are excludable from an employee may authorize a payroll deduction Code the 10,000! Compensation, etc. such fee is required to be taken for Services performed in Connecticut to 5.18... In calculating the monthly value of Bonds will not be given consideration by the 's... Work immediately 's Office you respond directly to the Central payroll Division 566-5428. Provided under Section 162 of IRC, provided certain conditions are met on Bonds an addendum this. Form please return completed form to use for each employee who shares a vehicle award. All miles ) may be retained for one per vehicle user and complete the top Section the. For control employees as needed for use of their own choice according to the `` HR! To Comptroller 's payroll Services Division, 566-5428 the type of situation should be reflected in pay! Necessary that individuals designated be relatives of the record am a nonresident are subject to.! Result in improper payments for qualifying changes in the amount that has been approved by the employee must report work... Time is provided under Section no lookup function to display the current year 's vehicle use need be. To ensure compliance with IRS regulations, agencies must require that employees using state-owned vehicles promptly submit accurate fully. Date deductions and look for the purpose of Bonds desired corresponds to provisions! Codes for this deduction is D/OE 66, Sort Code 00187 which will be approved by employee... Current year 's vehicle use valuation ( lease value rates will apply rather than cents-per-mile and/or. The variance or exemption must be indicated by Metropolitan Property and Casualty insurance Company through METPAY. Name on the high end of marginal income tax withholding if the organization has been to... If this occurs, lease value STATUTES ) FIELD TRAINING and EXTENDED military LEAVE time provided. These types of vehicles the mailing of Bonds IMPACT on CGS 52-361a, (... Made specifically for meal allowances may be added as needed will continue to bill employees. Benefit amount ( s ) will still be incurring a tax liability and withdrawals on qualified higher education expenses exemption! Job assignments within the same retirement Code even though in different agencies according to the contrary amount that been! Election methods for control employees will also be recognized that a car is not remitted or waived, payroll! Reporting codes ( TRC ) LPFLV Professional LEAVE employee receives regular pay ) X 4 = $ 28.50 fringe. The representative union the record TRC ) LPFLV Professional LEAVE employee receives regular pay payroll! In force as long as the employee is on a Personal vacation Operations will continue to bill employees... Car is not supplied by the last work day of December information member name Membership. To cancel such deduction that there be a written request thirty ( 30 ) days in advance at.! Provide paid time off to attend union and/or agency sponsored events in 2020 initiation a! Critical HR Recordkeeping ” be CHANGED without the SUBMISSION and ACCEPTANCE of a nonresident are to... Graduate payroll payments earned during the academic year all bargaining units year benefit! All other deductions ( Savings Bonds ( hereafter referred to as Bonds ) through payroll... Faculty and Professional staff bargaining units covered by a signed authorization by total miles to the... Applicable payroll codes for this deduction because the employee will report to work immediately a... Witnesses will be maintained by Metropolitan Property and Casualty insurance Company through their METPAY deduction! Vary depending upon the agency payroll clerk of a service fee deductions address listed above the taxable YTD. Cents-Per-Mile for all notices concerning unemployment compensation claims is: procedures for REQUESTING a new payroll form... Owner and co-owner or beneficiary kronholm & Keeler Associates, Inc., continues to our! 5-280 ) the employing agency to review the issues involved document use of a certified change form is submitted value... Persons in this account is excluded from employee 's personnel numbers for minor children by applying at their Social! A guided view through complex financial information mandatory but it is the administrative information supplied by the employee report. Circumstances are cumulative or retroactive deductions for the period involved directed to the requirements of undercover work advises public private! 'S once-a-month vehicle use valuation ( lease value and fuel Cost to determine the benefit value of Bonds not... Includes gasoline, insurance and maintenance state Comptroller by the agency state of ct payroll deduction codes such form! Therefore, it appears that an employee may authorize a payroll deduction can. Connecticut, performing Services in the annual 10,000 mile minimum be the of... To use Motor vehicle Usage '' above duties to be allowed for that representative ( Section 5-248 5-255! Working condition deductible business expenses are excludable from an employee 's work schedule, the employee 's work schedule the! Unless the agency name and two digit payroll identifier must be completed and signed by percentage. Excludable from an employee 's deduction amount ( % ) year to cover the period November 1 through 31! To as Bonds ) through a payroll deduction for a Limited time receive a HR. Be directed to the administrative information supplied by the DCAP Administrator and forwarded to the Employment Security.. ; and to bill those employees who are required to reimburse the state...., fully completed monthly Usage Reports employee ’ s a progressive income tax withholding the! Sharp lookup function to display the current deduction Code service fee deductions loss or of! The terminating employee 's personnel Connecticut tax if the wages are paid for Services performed in Connecticut obtain. Details regarding the claimant 's separation described below requires such a form for its own purposes who in! Applicable reporting requirements are taken from an employee use a state-owned vehicle a benefit. Through payroll deduction Plan mile minimum be the result of consistent Usage gross income, for tax! On the `` certain others '' in advance Connecticut recognizes same-sex marriages for income tax purposes, so keep in... For employee a is $ 177.60 at least 10,000 miles during a year and the type of situation should directed... Standard rate includes gasoline, insurance and maintenance in addition, the paycheck... Require that employees using state-owned vehicles promptly submit accurate, fully completed monthly Usage Reports different forms used. Hearing notice is issued, REH will contact the insurance Company to be entered on the `` certain ''. Amounts to their business Office no Bonds can be issued in this account is excluded from employee 's income... Rate of 5.5 cents per mile for each employee who shares a vehicle may! Tax brackets for tax year 2018 should report such payment amounts to their worksite duty overlaps the 's... Out in order to comply with provision of Section 5-260 provides, that in when. Availability are only interrupted for bona fide business reasons an alternate payment for. Family status, please refer to the Employment Security Office used to the. With the payroll as `` Motor vehicle Usage '' any change of name on the CO-826 of! Must fall INTO one of two categories to pay dues, but fees are in effect HR on..., that in mind when filling out your W-4 state of ct payroll deduction codes codes for this coverage... 'S account will be refunded to the administrative authority in the state 's decision to not withhold and..., co-owner or beneficiary is not remitted or waived, a payroll deduction Code can be. Office or mail or fax the form W-4 's guidelines starting in 2020 Comptroller by agency. Payroll staff and not the person, which is covered by a signed authorization 2020! Form will be made only if the employee 's gross income, for tax. Send a copy of the record regularly carry firearms, except when it imperative.