700.10 - HR-Payroll Policy - Separations

Policy Area:  HR-Payroll
Policy Sub Area:  Payroll
Authority:  G.S. 143B-426.39 Powers and Duties of the State Controller
Effective Date:  7/1/2007
Last Revision Date:  N/A
Policy Owner/Division:  HR-Payroll

Policy

All State entities shall comply with established regulations and procedures when separating employees. Separation actions should be timely to minimize payroll overpayments and errors.
Separation from State service occurs when an employee leaves the payroll for reasons listed below:

  • Resignation
  • Voluntary resignation without notice
  • Separation due to unavailability
  • Retirement
  • Reduction in Force
  • Dismissal
  • Appointment ended
  • Death

Definitions and a detailed explanation of how the state defines these separations can be found within the Office of the State Human Resources Manual, Section 11, Page 6:  

https://oshr.nc.gov/policies-forms/separation/separation

Procedures

N/A

Accounting Guidance

N/A

Related Documents (Memos/Forms)

G.S. 143B-426.39 Powers and Duties of the State Controller
http://www.ncleg.net/EnactedLegislation/Statutes/HTML/BySection/Chapter_143B/GS_143B426.39.html

Office of State Human Resources Manual
http://oshr.nc.gov/policies-forms/separation/separation

IRS Instructions for 2012 -1099-Misc Form (reporting deceased employee wages)
http://www.irs.gov/pub/irs-pdf/i1099msc.pdf

Revision History

  • None to date