Section 700 - HR-Payroll

Title Section Sub-Type Summary
700.1 - HR-Payroll Policy - HR-Payroll Schedule 0700 - HR-Payroll Payroll

All State entities either through the Office of the State Controller or University must prescribe, develop, operate, and maintain a uniform payroll system...

700.2 - HR-Payroll Policy - Human Resources and Payroll Agency and Employee Responsibility 0700 - HR-Payroll Payroll

All State employees shall fulfill certain responsibilities in regards to payroll...

700.4 - HR-Payroll Policy - Payroll Processing Cycles 0700 - HR-Payroll Payroll

All State entities must prescribe, develop, operate, and maintain a uniform payroll system, in accordance with the General Statute 143B-426.40G for all State agencies:
http://www.ncga.state.nc.us/enactedlegislation/statutes/pdf/bysection/chapter_143b/gs_143b-426.39.pdf...

700.5 - HR-Payroll Policy - Agency Payroll Funds Transfers to the Office of the State Controller 0700 - HR-Payroll Payroll

All State entities whose payroll expense requirements are provided by a payroll system administered by the Office of the State Controller (OSC), shall ensure that sufficient funds are available and remitted to the OSC payroll disbursing account; prior to the date payments are scheduled to be made to employees and vendors receiving withholdings...

700.6 - HR-Payroll Policy - HR-Payroll Reconciliation 0700 - HR-Payroll Payroll

All State entities should perform proper payroll reconciliations...

700.7 - HR-Payroll Policy - Release of Payroll Information 0700 - HR-Payroll Payroll

All responses to requests for payroll information must comply with the provisions of G.S. 132 (Confidential Communications), and the Internal Revenue Code...

700.8 - Statewide HR-Payroll Policy - Deceased Employee Earning and Tax Treatment 0700 - HR-Payroll Payroll
  • It is the policy of the State of North Carolina to comply with all applicable federal and state regulations regarding payment of deceased employees’ earnings. 

 
Wages or other taxable income of a deceased employee owed to an estate or beneficiary must be reported on Form 1099 – Misc.  Report these wages in Box 3 (Other income).  In addition, these payments are reportable on Form W-2 for social security (up to the maximum wage base) and Medicare taxation if paid in the year of death...

700.9 - HR-Payroll Policy - Employee Moving Expense 0700 - HR-Payroll Payroll

All State entities shall comply with all applicable federal and state regulations regarding the payment and taxation of employee moving expenses...

700.10 - HR-Payroll Policy - Separations 0700 - HR-Payroll Payroll

All State entities shall comply with established regulations and procedures when separating employees. Separation actions should be timely to minimize payroll overpayments and errors...

700.11 - HR-Payroll Policy - Payroll Deductions During Leave Without Pay 0700 - HR-Payroll Payroll

All State entities shall comply with all applicable laws and regulations governing processing payroll deductions during a leave without pay period...

700.14 - HR-Payroll Policy - NC-4 Tax Compliance 0700 - HR-Payroll Payroll

All State employees must have completed and signed a Form NC-4 or NC-4 EZ upon hire.  The employer must withhold tax as if the employee’s status is single with zero withholding allowances, if the form is not completed...

700.15 - HR-Payroll Policy - W-2 Wage and Tax Statements 0700 - HR-Payroll Payroll

All State entities, shall issue accurate W-2 Tax and Wage Statements as mandated by federal and state regulations...