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
