531611-531999 - Other Personal Services Payments

Payments to, or on behalf of, employees for awards, claims and settlements. In addition, this account should be used for payments of inmate labor and compensation to board members. Tort claims to employees should be recorded under "Other Expenses and Adjustments."

Employee Awards and Payments

  • 531611 Suggestion System Awards
  • Costs of meritorious service awards paid to employees for suggestions in improving operations. This program was established in 1975 by N. C. General Statute 143-340(1).

Employee Claims & Settlements

Severance Salary Continuation

531620

Severance Salary Continuation

Universities

531621

Appropriated 

531622

Receipts

531623

Undesignated 

531624

Grievance Settlement 

 

531625

Short Term Disability Payments

Undesignated/Universities

531627

Appropriated

531628

Receipts

531626

Extended Short Term Disability Payments

Exceeds one yr. 

 

Workers Compensation Claims

  • 531631 Medical Payments
    Payments made under the Workers' Compensation Program for medical, surgical, hospital, nursing, rehabilitation services, medicines, medical travel, and medical supplies.
  • 531631001 Workers Compensation Medical Payments - Inmate
  • 531632 Temporary Disability Payments
    Payments made under the workers' compensation program to compensate temporarily disabled employees for lost work time.
  • 531632001 Temporary Disability Payments - Inmates
  • 531633 Permanent Disability Payments
    Payments made to employees under the Workers' Compensation Program for disfigurements and permanent full and partial disabilities.
  • 531634 Death Benefits
    Payments made under the Workers' Compensation Program to surviving spouses and/or dependent children of deceased children and allowances for funeral services.
  • 531639 Other Workers Comp Costs

Wages for Special Programs 

Payments made in accordance with special programs for services rendered by individuals generally not considered state government employees. These payments are not subject to the Social Security withholding or employer match requirements.

  • 531641 Inmate Labor
    Payments made in compensations of services performed by prison inmates.
  • 531641001 Inmate Labor - Highway
  • 531641002 Inmate Labor - Unit
  • 531641003 Inmate Labor - Enterprise
  • 531641004 Inmate Labor - Capital Improvements
  • 531642 Therapeutic Wages
    Payments made in compensation of services performed as a part of a prescribed treatment or therapy.
  • 531643 National Guard Payments
    Payments made to National Guard members when the Governor calls out the National Guard during State Emergencies.
  • 531649 Other Special Program Wages

Executive Statutory Allowances

Payments for per diem and other allowances as referenced in State Statutes that are to be made in compensation of services rendered for which the receiver does not have to provide a record of expenditure to the granting agency.

  • 531651 Compensation to Board Members
  • 531652 Compensation to Other Elected Officials
  • 531653 Compensation to National Guard

Taxable Employee Expense Reimbursement/Allowance

Payments made to employees to reimburse expenses that are considered taxable income by the Internal Revenue Code and therefore these payments are reported on a W-2 form. These accounts are also used to record payments for employee allowances such as for uniforms, which are considered taxable income and reported on the W-2 form.

Note: Prior to June 2007, there was just one account, 531660, for the taxable employee expense reimbursement. In June 2007, account 531660 was modified for universities and 3 new accounts were added to show other funding sources for the taxable employee expense reimbursement account. In June 2010, these accounts were updated to include taxable employee allowances such as for uniforms.

  • 531660 Taxable Employee Expense Reimbursemen/Allowance - Universities
  • 531661 Taxable Employee Expense Reimbursement/Allowance - Appropriated
  • 531662 Taxable Employee Expense Reimbursement/Allowance - Receipts
  • 531663 Taxable Employee Expense Reimbursement/Allowance - Undesignated

531664 Nontaxable Employee Cell Phone Reimbursement

This account is for cases where state agency/institution employers require employees to maintain and use their personal cell phones for state business purposes and reimburse the employees for the business use of their personal cell phones.  The IRS has issued guidance on the tax treatment of this payment as nontaxable to the employee.  Refer to the link below for the memo explaining the IRS guidance: https://www.osc.nc.gov/state-agency-resources/statewide-accounting-memos

531673 Refund of Prior Year Deduction Clearing

To record refunds or prior year pre-tax or deferred deductions that are required to be processed as earnings to the employee on the payroll system in the current year. When the refund is remitted back to the employer agency, the account is also used to record the deposit, therefore it serves as a clearing account.  The account must have a zero balance for June 29th month-end reporting and June 30th year-end reporting, but may carry a balance for other month-end reports.  There should not be a budget associated with this account.

531700 Change in Accrued Vacation

To be used by Universities and Proprietary funds only. To record the net change in accrued vacation leave.

531800-531899 Open

531995 Turnover Realignment

This account is for budget purposes only and should not be used for any actual expenditures. This is a contra budgetary account to show the amount of budgeted Lapsed Salary for an agency without reducing budgeted amounts for individual salary line items. (Pilot for fiscal year 2019)
 
531998 Health Benefits Interface Suspense Account

531999 Payroll Interface Suspense Account