6-3: Payroll and Salary Deductions – Procedures

  1. Salary Deductions

    1. Each payday, employees are provided detailed information about their pay.
    2. Employees who receive a paper check also receive a corresponding pay stub that has detailed pay and deduction information and year to date information.
    3. An employee who uses direct deposit has access to pay information via MySFCC. Pay stubs report current pay period information only.
    4. For an official copy of paystubs that contain year to date information, please contact the Payroll Office.
    5. FICA Tax is currently charged at 7.65% of gross wages and is detailed on the stub as follows:
      1. OASDI: Old Age & Survivors Disability Insurance at 6.2%
      2. Medicare: Medicare tax at 1.45%
    6. Educational Retirement is charged at 7.9% of gross wages for employees who earn up to $24,000 annually and 10.7% of gross wages for employees who earn more than $24,000 annually. Employees who work greater than quarter time (.25 FTE) must contribute to Educational Retirement.
    7. Retiree Healthcare: New Mexico Retiree Healthcare is charged at 1% of gross wages. Employees who contribute to Educational Retirement are required to contribute to Retiree Healthcare.
  2. Timesheets

    1. Hourly employees report time worked and leave taken via an electronic timesheet.
    2. Salary employees are required to submit an electronic timesheet regardless of whether leave was taken or not.
    3. The Payroll Office submits announcements to MySFCC and SFCC Connect concerning holidays that may affect timesheet submission deadlines.
    4. Paper timesheets are only valid until Nov 1, 2022. Afterwards, no paper timesheets will be accepted.
      1. The Payroll Office provides Timesheet templates.
      2. Paper timesheets are due in the Payroll Office by 9 a.m. on Friday prior to pay week to ensure timely processing.
      3. Paper timesheets must contain Employee name, Employee A-number, Position number, and Department.
      4. Hours should be totaled and verified before the approver signs.
      5. The employee responsible for completing the timesheet should enter only actual hours worked on the actual day(s) worked. Extreme care should be taken by both the employee and the approver to ensure the hours are reported accurately.
      6. If hourly employees are reporting for a previous pay period, the hours should be reported on a separate paper timesheet taking care to specify the correct pay period. Only actual hours and actual days may be reported for the previous pay period.
    5. Electronic time sheets:
      1. Electronic time sheets are to be completed and approved via MySFCC.
      2. Hourly employees are to report daily hours for each workday in the current period, as follows:
        1. Regular
        2. Sick
        3. Annual
        4. Holiday
        5. Snow days are reported as Regular
      3. Regular and part-time staff must report hours under Holiday when the College is closed based on their FTE (Full Time Equivalency).
      4. Salaried employees are to report Annual or Sick leave taken during the current pay period. If no hours were taken the employee will submit with zero hours.
      5. If hours were not entered before the timesheet closed for the current pay period, the employee is to report the leave taken in the new pay period under Annual Prior Pay Period or Sick Prior Pay Period and leave a comment with the actual dates the leave was taken.
      6. If an employee works on a day when the College is closed, a comment must be included on the timesheet acknowledging that the College was closed and the employee was allowed to work and should be paid. Otherwise, the hours will be removed from the timesheet and the employee will not be paid. Examples:
        1. Security positions are staffed 24/7/365 and some employees are allowed to work when the College is closed.
        2. On occasion, there may be an off-campus work-study student who is allowed to work at an off-campus site.
        3. Areas where plants and fish must be attended to frequently may have staff and students on campus.
      7. When complete, the employee submits the timesheet for supervisor approval.
      8. The timesheet is due by 11:59 p.m. on Sunday prior to pay day. The supervisor has until 10:59 a.m. on Monday to approve.
  3. Reporting Hours

    1. Work hours should be reported in whole hours or quarter-hour increments. For entry guidance see table below.
      Recording in Quarter Hour Increments
      Minutes after the Hour: Round to:
      :00-:07 :00
      :08-:22 :25
      :23-:37 :50
      :38-:52 :75
      :53-:59 :00 (next hour)
    2. Overtime indicates hours worked over 40 in a one-week period. Overtime is paid at 1.5 times the regular hourly rate. Overtime must have prior approval of the supervisor.
    3. For purposes of computing overtime, paid holiday and paid leave hours are not considered part of straight-time worked.
  4. Approving Electronic Timesheets

    1. Approvers are to review each employee’s timesheet to verify hours reported are accurate, paying close attention to temps, provisional temps, and student employees to ensure hours are not reported as worked during a period when the College is closed, unless prior approval was granted.
    2. If approval to work on a day the College is closed was granted, the approver must leave a comment indicating such approval on the timesheet.
  5. Return for Correction

    1. Approvers can return a timesheet before 10:59 a.m. on approval day to an employee for correction prior to approving.
    2. Approver must notify the employee the timesheet was returned for correction so the employee can then correct the hours and resubmit for approval.
    3. Employee must notify the approver of the resubmission so the approver can then review and approve the timesheet.
  6. Change Record

    1. If the employee is not available to make the correction on the electronic timesheet the approver can correct the timesheet and leave a comment documenting the change and then approve the timesheet.
  7. Pay Periods

    1. Pay period calendars are posted on SFCC Connect/Office of Financial Services and are available in the Payroll Office.
    2. The normal work week for all employees is Saturday through Friday. The pay period is for two weeks and ends the Friday prior to payday.
    3. Part-time and adjunct instructors are paid in equal installments during the semester.
  8. Distributions

    1. Pay is distributed to employees either by paycheck or direct deposit.
      1. Direct Deposit
        1. Employees who opt to use direct deposit must complete and sign a Direct Deposit Authorization form.
        2. Direct deposits are made each pay date until the option is stopped by the employee. To start, stop, or change a direct deposit the employee must complete and sign a Direct Deposit Authorization form and submit the form to the Payroll Office.
      2. Paychecks
        1. Employees who opt to receive a paper check may pick up the check in the Payroll Office on pay day.
        2. Employees picking up their checks are required to provide a photo id and sign the payroll distribution sheet.
        3. Paychecks that are not picked up on pay day Friday by 3 p.m. will be mailed via U.S. Postal Service unless another arrangement is made.

Contact:          Nick Telles, Vice President of Finance and Chief Financial Officer


Updated:        10/11/2022

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