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Human Resources Services
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Payroll Information
Reporting Time Worked & Leave Taken
General Reporting Guidelines
(updated 06/08/2014)


General Information

The Fair Labor Standards Act (FLSA) is the federal law that governs the reporting of time worked and leave taken. The proper guidelines to follow when reporting time worked and leave taken depends on whether the employee is appointed to a position that is non-exempt or exempt. FLSA requires that employees in positions that are determined to be non-exempt report hours worked and leave taken. Employees in positions that are determined to be exempt report only leave taken. Contact HRS if you do not know the FLSA status of your position.

Reporting Time Worked

Employees must follow departmental instruction for reporting time worked and leave taken. Department timekeepers are responsible for entering hours into the payroll system.

Non-Exempt Employees Reporting Guidelines

  • Employees appointed to non-exempt positions must report hours worked and leave taken following university and department procedures.
  • Non-exempt employees should check the PSU time sheet or other approved document to verify that hours worked and leave taken are accurately reported. Supervisors should review the time sheet or other document for accuracy. The employee and the supervisor must sign the non-exempt employee's time sheet or reporting document. The reporting document must be received by the designated timekeeper by the pay period due date to ensure timely processing of payroll.
  • Non-exempt employees report time worked and leave taken in quarter hour increments.
  • Non-exempt employees are eligible for overtime compensation when they have worked more than 40 hours in a work week.

Exempt Employees Reporting Guidelines

  • Employees appointed to exempt positions report only leave taken following university and department procedures.
  • Exempt employees should check the PSU time sheet or other approved document to verify that leave taken is accurately reported. Exempt employees must route the time sheet through their supervisor before sending to the designated timekeeper, if requested by the supervisor.
  • Exempt employees report leave taken in half day or full day increments only. They do not report vacation or sick leave until they are away from work for at least one-half day. They must be away from work the full day to report a full day of leave.
  • Exempt employees shall be considered to be in pay status except for full days of leave without pay.
  • Normally, leave reporting for full-time employees should be based on the assumption that the employee works five, 8-hour work days.
  • The exempt sick leave and vacation leave accrual plans are based upon an employee's time in-pay-status per pay period; it is an all or nothing accrual. If an employee is in pay status for any part of the pay period, he/she will receive full accrual.
  • Exempt employees are not eligible for overtime.

For more information on time worked and leave taken earning codes: http://www.pittstate.edu/office/hr/payroll-information/earnings-code-index.dot

Time Reporting in Quarter Hour Increments

Minutes Worked Hours Recorded
0-07 0.00
08-22 0.25
23-37 0.50
38-52 0.75
53-67 1.00

 

Examples
Minutes Hours Recorded
Leave 15 0.25
Worked 45 0.75
Total 60 1.00
Minutes Hours Recorded
Leave 23 0.50
Worked 37 0.50
Total 60 1.00
Mintues Hours Recorded
Leave 49 0.75
Worked 11 0.25
Total 60 1.00
Minutes Hours Recorded
Leave 53 1.00
Worked 7 0.00
Total 60 1.00

Records of time worked and leave taken must be retained for 5 years.

Requesting Leave

Each department or supervisor should have established procedures for requesting paid and unpaid leave of less than 30 calendar days. Leave requests can be informal (i.e. verbal request) or formal (i.e. written memo or form). Employees should follow appropriate procedures to request time away from work. Leave requests for more than 30 calendar days must be approved by the appropriate Vice President or Department Head (President's Division).

After each pay period ends, supervisors and contact persons can access leave reports online on GUS under " Payroll and Personnel Information." There are two reports available on GUS: 1) Electronic leave Report- a detail listing of leave activity and balances for the current pay period; and 2) Electronic Leave Balance Report- a list of the department's employees' leave balances.

Leave earnings and balances for vacation leave and sick leave appear on the employee's electronic pay stub in GUS. Employees should check balances on their pay stub each pay period and contact HRS if they have questions.