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Division Director

Christina Smith

Assistant Directors

Rick Sweet

Rachael Lieblick


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
design placeholder only
May 3, 2002

COMPTROLLER'S MEMORANDUM NO. 09 (2001-02)

SUBJECT: BONUS PAYMENTS

Section 110.1245(2), Florida Statutes, allows bonuses to be paid to employees from funds authorized by the Legislature in an appropriation specifically for bonuses.

Agencies may submit approved bonus payments through either the Cooperative Personnel Employment Subsystem (COPES) or the PC Payment System on any of the following payrolls:

Processing Date Payroll Type Warrant Date
06/03/2002 Awards Payroll* 06/05/2002
06/04/2002 Supplemental Payroll 06/10/2002
06/10/2002 Biweekly Payroll 06/14/2002
06/12/2002 Awards Payroll* 06/14/2002
06/17/2002 Awards Payroll* 06/19/2002
06/18/2002 Supplemental Payroll 06/24/2002
06/20/2002 Monthly Payroll 06/28/2002
06/24/2002 Biweekly Payroll 06/28/2002
06/25/2002 Awards Payroll* 06/27/2002

* The Awards Payroll is a warrant only payroll and will not generate EFT payments.

Agencies must submit bonus payments using appointment status code “YE” and key code 77, BONUS/AWARDS (GROSS-UP) or key code 78, BONUS/AWARDS (NOT GROSS-UP). Please refer to Volume IV, Section 3, pages 4-6 of the Payroll Preparation Manual at http://www.dbf.state.fl.us/bosp/BOSP_MANUAL.pdf for guidance on both gross-up and non gross-up withholding tax calculations.

A special object code (4987) has been established to assist the Office of Policy & Budget (OPB) and the Bureau of State Payrolls (BOSP) in monitoring these bonus payments. This object code must be used to post the gross salary payment for each bonus transaction and will not include the employer's matching costs for Social Security and Medicare. The employer matching costs for Social Security and Medicare must be posted using object code 1510.

SPECIAL NOTE. The allocation approved by OPB for your agency's bonus payments is for the total of gross salary payment plus employer contributions (gross salary charge). BOSP will monitor these payments for each payroll to ensure that the amount approved by OPB is not exceeded. Additionally, since bonuses must be paid in June, certified forward payments will not be allowed. Finally, these bonus payments will not be retirement contributory.

If you have questions or need additional information, please contact Cindy Langley at (850) 410-9423, SunCom 210-2423, e-mail: clangley@mail.dbf.state.fl.us or Yvette McCullough at (850) 410-9449, SunCom 210-9449, e-mail: ymccullo@mail.dbf.state.fl.us.

DD/kr