Payroll Information
Reporting Time Worked & Leave Taken
General Reporting Guidelines
(updated 09/14/2011)

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.

PSU time sheet

All PSU employees, including student employees, will use the PSU time sheet to report hours worked and leave taken. Departments may duplicate the PSU time sheet as needed. Departments must request approval from HRS to use a reporting method that does not involve the PSU time sheet.

The time sheet covers a two-week pay period. Time worked and/or leave taken must be reported each pay period. The standard work day for a full-time employee shall be 8 hours. The standard work week shall be 40 hours during a given 7-day work week. The work week at PSU starts on Sunday and ends on Saturday.

Each type of time worked or leave taken must be reported on separate lines of the time sheet using the appropriate earnings code. The time sheet has lines designated for reporting regular hours worked (REG/SP1); vacation leave taken (VAC/VAE); and sick leave taken (SCK/SCE); and holiday credit (HDC/HDE). Click here for more information on earnings codes.

Employees should review the time sheet to verify that hours worked and leave taken are accurately reported. Supervisors should review time sheets for accuracy. The employee must sign the time sheet or time card. The authorized signature for the funding unit must sign the time sheet.

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

Requesting Leave

Each department or supervisor should have established procedures for requesting paid and unpaid leave. 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.

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 annual leave ("AL") and sick leave ("SL") appear on the employee's pay stub. Employees should check balances on their pay stub each pay period and contact HRS if they have questions.

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.

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