Policy
FIACCT 11-19: Off-Cycle Check Requests
Effective: April 24, 2044
Revised: November 22, 2024
Approved by: Van Christensen
References: None
Purpose
This policy establishes guidelines for the issuance of off-cycle payroll checks. The policy is intended to ensure the timely correction of payroll errors while minimizing the resources required to create off-cycle checks and to ensure compliance with IRS regulations regarding the timely remittance of tax withholdings.
Definitions
Emergency – a payroll error caused by the employer that, in the determination of the state payroll supervisor, would result in an undue financial hardship for the employee if delayed until the next scheduled pay date.
Financial Hardship – a situation where the amount of the payroll error, when considered as a percentage of the employee’s paycheck, and the length of time until the next scheduled pay date, creates an undue financial burden on the employee.
Off-Cycle Payroll Check – a payment issued outside the regular payroll processing schedule.
Policy
A – When an off-cycle payroll check may be issued
1 – Off-cycle payroll checks will only be issued under emergency circumstances.
B – Issuance schedule for off-cycle payroll checks
1 – If an emergency is determined, off-cycle payroll checks will be issued on the Tuesday following the Friday pay date.
2 – Requests not determined to be an emergency will be processed with the next regular payroll cycle.
C – Process for requesting off-cycle payroll checks
1 – Initiation of Request: The payroll error must be documented by the agency payroll coordinator or ERIC payroll team and reported to the GovOps Division of Finance payroll team by the Tuesday following the Friday pay date before 10:00 AM.
2 – Review and Determination: The state payroll supervisor will evaluate the request based on the emergency and financial hardship criteria and determine if the off-cycle payroll issuance is justified.
3 – Issuance of Check: If approved by the state payroll supervisor, the off-cycle check will be processed on the Tuesday following the Friday pay date.
3a – The check will be mailed to the employee on the following business day.
3b – The check can be held and available for pick up at the Govops Division of Finance disbursements office located on the first floor of the Taylorsville State Office Building if requested in advance by the employee.