4-OP-D-2-E Payroll

Responsible Executive: Finance and Administration

Approving Official: Vice President for Finance and Administration

Effective Date: June 8, 2026

Revision History: New, 1/1/2014, Amended 6/8/2026

  1. INTRODUCTION
    1. OBJECTIVE
      • The purpose of this policy is to establish the university’s requirements to ensure all employees are paid accurately, timely, and in compliance with applicable federal and state laws, regulations, and university standards. 
    2. APPLICABILITY
      • This policy applies to all Florida State University employees whose compensation is processed through the university payroll system, including faculty, staff, temporary employees, and student employees.
  2. POLICY
    1. PAYROLL ADMINISTRATION
      • The university shall administer payroll in a manner that ensures accuracy, timeliness, accountability, and compliance with applicable federal and state laws, regulations, and university policies. Payroll Services is responsible for the centralized administration of payroll activities. Deans, Directors, and Department Heads must ensure the accuracy and reliability of their specific departmental payroll. Employees must maintain accurate personal time records and review their own pay for accuracy.
    2. PAY PRACTICES
      • PAYROLL SCHEDULE
        • Employees are paid bi-weekly. Pay periods begin on a Friday and end on Thursday, with pay day the following Friday.
      • DIRECT DEPOSIT
        • Participation in direct deposit is required for all employees, in accordance with regulation FSU-2.0225 Direct Deposit Program.
      • OVERTIME PAYMENTS
        • Overtime for non-exempt employees shall be administered in accordance with the Fair Labor Standards Act (FLSA) and applicable laws.
      • PAYROLL CORRECTIONS AND OVERPAYMENTS
        • Departments are responsible for preventing and identifying employee overpayments and improper funding distributions. Overpayments can be prevented by the proper review and correction of employees’ Time & Labor records. Should an overpayment occur, Payroll Services will manage recovery of the overpayment. Funding distribution corrections should be processed through Payroll Services in conjunction with Sponsored Research, where applicable.
      • LEAVE PAYMENTS
        • Final leave payouts are processed after review and approval by Human Resources and are subject to applicable taxation.
      • BENEFICIARY PAYMENTS
        • In case of the death of an employee, the university may pay any accrued wages and leave as authorized in Florida Statute 122.12. The beneficiary payment documents have no scheduled submission date and should be coordinated through Human Resources.
    3. PAYROLL TAXATION AND FRINGE BENEFITS
      • PAY WITHHOLDINGS
        • Withholding taxes, Social Security, Medicare, and retirement is based on an individual’s tax status (US citizen, resident alien, or nonresident alien), student status, position, retirement plan, and information provided on the employee’s W-4. Human Resources determines and monitors each employee’s tax status when job data is entered into the payroll system. Any identified tax underpayments or overpayments by FSU must be reported to Human Resources.
      • TAXABLE FRINGE BENEFITS
        • All benefits provided to an employee and/or family member must be reported to Payroll Services within 30 days and will be treated as taxable unless specifically excluded by law.
      • INTERNAL CONTROLS
        • Departments are responsible for maintaining appropriate internal controls over payroll-related activities. This includes the accurate reporting and approval of time and payroll information as well as the proper separation of duties between the recording and approving of time worked.
      • RECORDS AND REPORTING
        • Payroll records and reporting shall be maintained in accordance with applicable legal, regulatory, and record retention requirements.
  3. LEGAL SUPPORT, JUSTIFICATION, AND REVIEW OF THIS POLICY
    • This policy is established pursuant to applicable federal and state laws governing wages, taxation, and employment, including but not limited to:
      • Florida Statute 110.113
      • Florida Statute 110.122
      • Florida Statute 122.12
      • Fair Labor Standards Act (FLSA)
      • BOG 1.001(5)(a)