Salary and Payroll
Salary checks are deposited on the last official State workday of each month with the exception of December, in which they may be issued earlier at the discretion of the Governor. Nine-month faculty being paid for the first time by UNCP will receive payment for July through the month in which the check is issued. For example: If the first check issued by UNCP is at the end of September, the check will be for 3/12 (July, August, and September) of the contracted salary. Summer school checks will be available July 15 and August 15 or Friday if the 15th falls on a weekend.
Withholding Tax
Federal and State income tax is withheld on the basis of information furnished the Payroll Officer on US Treasury Department Form W-4 and NC Department of Revenue Form NC-4. It is the responsibility of the employee to submit revised forms if the employee changes the number of withholding exemptions due to death, birth, or other reasons. The Federal supplemental tax rate of 27% and the supplemental tax rate of N.C. of 6% will be applied to Summer School pay. By February of each year, each employee will receive U. S. Treasury Department Form W-2 and N C Department of Revenue Form NC-2 for income tax withheld for the previous calendar year.
Social Security
A deduction of 7.65 per cent is made on all earnings in a calendar year up to $84,900. After an employee reaches the ceiling of $84,900, there will still be a deduction of 1.45 per cent. This amount is subject to change according to Federal legislation.
Additional information on any of the programs highlighted above may be obtained from the Office of Human Resources in Lumbee Hall, Room 347, extension 6279 or the Payroll Office, Lumbee Hall, Room 151, extension 6284.
Retirement
All permanent, full-time employees of the University must participate in the North Carolina Teacher and State Employees Retirement System or one of the four programs under the Optional Retirement Plan provided by the State of North Carolina. Once the employee has made a choice, it is irrevocable. Employee contributions are the same under all programs: 6 % of the employee’s gross salary. For more information on retirement plans, see the website for the Office of Human Resources at http://www.uncp.edu/hr/benefits/
Performance Awards
The Internal Revenue Code, Section 74, states that an award received by an employee from his/her employer must be included within the employee’s income. Therefore, awards in recognition of performance are fully taxable to the recipient.
An exception is provided that permits an award to be excluded from gross income if all of the following requirements are satisfied:
- The prize or award is received in recognition of religious, charitable, scientific, educational, artistic, literacy, or civic achievement.
- The recipient was selected without any action on his/her part to enter the contest or proceeding.
- The recipient is not required to render substantial future services as a condition for receiving the prize or award.
- The recipient transfers the prize or award to a qualified governmental unit or nonprofit organization.
The award will be included in the regular payroll check following the presentation of the award and will be taxed for applicable Social Security and State/Federal withholding taxes. If the employee wishes to transfer the award, he/she must notify the Payroll Office prior to the payroll deadline with the donation information.
Employee Benefits
Group Hospitalization
A state-wide program of health and medical benefits for faculty and staff is available to all full-time and part-time employees who work 30 hours or more per week. Health and medical benefits are available to part-time employees who work 20 hours or more per week on a contributory basis. The employee assumes the total cost of dependent coverage. For more information on the State Health Plan, see the website for the Plan at http://statehealthplan.state.nc.us/.
Group Life
The State Retirement System (TSERS) offers a death benefit of $25,000 minimum to $50,000 maximum. The Optional Retirement Plan (ORP) does not offer a death benefit. Supplemental insurances are available through four companies which include Colonial Life & Accident Insurance Company, AFLAC (American Family Life Assurance Company), Jefferson Pilot Life Insurance Company, and State Employees’ Association of NC (SEANC). In addition to group term life insurance, these companies offer supplemental disability, cancer, accident/sickness and other various products. For more information on Supplemental Insurance Plans, see the website for the Office of Human Resources at http://www.uncp.edu/hr/benefits/.
NCFlex
NCFlex is a program of pre-tax benefits available to all University employees working 20 or more hours per week in a permanent, probationary, or time-limited position. NCFlex offers eight benefit plans:
- Health Care Flexible Spending Account,
- Dependent Day Care Flexible Spending Account,
- Vision Care Plan,
- Voluntary Accidental Death and Dismemberment,
- Core Accidental Death and Dismemberment,
- Critical Illness Insurance,
- Dental and
- Group Term Life Insurance.
For more information on NCFlex, see the website for the Office of State Personnel at http://www.osp.state.nc.us/Reward/ncflex/.
North Carolina State Employees’ Credit Union
A payroll deduction is available to eligible employees and members of the North Carolina State Employees Credit Union to be used for credit to savings and/or loan accounts. An ATM is located in the parking area near the rear of the Chavis University Center. Anyone wishing to participate in the Credit Union may do so by contacting a local State Employee Credit Union office or the Human Resources Office. For more information on the North Carolina state Employees’ Credit Union, see the website for that organization at https://www.ncsecu.org/.
Long Term Disability Plan for Optional Retirement Plans
This plan is available to faculty members who are enrolled in an Optional Retirement Plan. The employee pays for the coverage. More information on the UNC Long Term Disability Plan is available on the website for the University of North Carolina at http://www.northcarolina.edu/hr/ga/benefits/financial/disability/LongTermORP.htm.
Disability Income Plan of North Carolina
The Disability Plan provides both Short Term Disability and Long Term Disability coverage to all employees who participate in the Teachers’ and State Employees’ Retirement System or the Optional Retirement Program. Short term benefits are paid at 50% of annual salary after one (1) year of contributing service. Long term benefits are paid at 65% of annual salary after five (5) years of contributing service. Upon approval of Long Term Disability benefits, an employee must resign from the current position before receiving benefits. For more information on disability plans, see the website for the Office of Human Resources at http://www.uncp.edu/hr/benefits/disability/index.htm.
Tax-Sheltered Annuity Plans
The University offers tax-sheltered annuity plans under Section 403(b) of the IRS Code to eligible employees. Plans are currently offered by TIAA-CREF and Fidelity. Deferred Compensation of NC also offers a tax-sheltered savings plan under IRS Section 457. The NC Deferred Compensation 457 Plan and NC 401(k) Plan administered by Prudential offers a tax-deferred investment program. For more information on tax-sheltered annuities, see the website for the Office of Human Resources at http://www.uncp.edu/hr/benefits/tsa.htm
Personal Liability Insurance Protection
All full-time employees of The University of North Carolina and its constituent institutions are insured under a policy of personal liability insurance designed to pay specified types of judgments which might be rendered against them as a consequence of conduct undertaken within the course and scope of their employment. See Administrative Memorandum #96, February 7, 1978 at the website for the University of North Carolina at http://www.northcarolina.edu/policy/index.php.
Tuition Waiver Privileges for Faculty
As adopted by the University Board of Governors, full-time faculty who are eligible for membership in a State-supported retirement plan will be allowed tuition waiver for one course per regular school term for classes attended outside of the required work hours. The following conditions must be satisfied in order to be eligible for tuition waiver:
- Employees with temporary and/or part-time appointments are not eligible.
- Tuition waiver shall apply only during the period of one’s normal employment at UNC Pembroke.
- Only those who have met admission requirements may be granted tuition waiver.
- Tuition waiver is for tuition and required fees only.
- Tuition waiver cannot be granted for courses where no college credit is allowed.
- Tuition waiver will be allowed only for courses that occur outside of scheduled work hours.
For more information on the Tuition Waiver, see the website for the Office of Business Affairs at http://www.uncp.edu/ba/policies/hr/hr1001.htm.
Workers’ Compensation
The North Carolina Workers’ Compensation Act covers all employees of The University of North Carolina at Pembroke and is administered through the North Carolina Industrial Commission and the States Third Party Administration. If an employee suffers an injury on the job during the course of employment, it should be reported immediately to the supervisor, the Office of Human Resources, and the University Safety Officer. Necessary forms can be obtained from the Office of Human Resources or downloaded from http://www.uncp.edu/hr/forms. The “Employee’s Statement” form must be completed by the employee and submitted to the supervisor. The supervisor then must complete form 19 and the “Supervisor’s Accident Report”. The completed forms are then submitted to the Human Resources Office so that a claim can be filed on the employee’s behalf with the Third Party Administrator. If the injury lasts more than 21 days, then the employee will receive 66 2/3 % of their salary through workers’ compensation. More information on Workers’ compensation can be found at the website of the North Carolina Office of State Personnel at http://www.osp.state.nc.us/Guide/emprsk/workcomp.htm.
Insurance for Study Abroad Programs
Insurance coverage is available (and in some instances, required) for all registered students taking credit hours and/or graduate students who are temporarily engaged in educational activities while outside the US. This coverage is also available for faculty and staff representing the University while engaged in University activities outside the US. For more information, contact the Office of International Programs at extension 4095 or see the website for that office at http://www.uncp.edu/ip/abroad/health.htm.
Service Awards
The Office of State Personnel has developed a Service Awards Program for all full-time State employees. The purpose of this program is to recognize the continued and dedicated service of career State employees. On the anniversary of the employee’s 10th, 20th, and 30th year of employment with the State of North Carolina, he/she will be presented with their choice of a gift or a Certificate of Service. The awards program includes both faculty and staff. Employees who have had prior service with the State of North Carolina should notify the Office of Human Resources. Contact the Office of Human Resources at extension 6279 for more information.
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