GAP 101.55, Gross Pay Computations

General
Adjusted Rate Calculation
Calculation of Gross Pay

I. General

Gross pay for biweekly-paid employees is computed according to the University's policies and the Fair Labor Standards Act (FLSA). If overtime hours are involved, gross pay involves two calculations:

II. Adjusted Rate Calculation

Normally when an employee works overtime hours, those hours are paid at one and one-half times the employee's regular hourly rate of pay. However, certain premiums and supplemental pay earned in a pay period will affect the rate at which the overtime premium is paid, and a special weighted average adjusted rate must be calculated.

Adjusted Rate Calculation for the 14-day Pay Period

Use the following adjusted rate calculation for employees who earn overtime for hours worked over 8 in a day or 80 in a 14-day workweek:

Primary Position	Hours	Amount
Hours worked both weeks x hr rate	xx.x	$xx.xx
Shift Premium Hours both weeks x 7%/12% x hr rate		xx.xx
Weekend Premiums Hours both weeks x 20% x hr rate		xx.xx
Supplements Standby - both weeks		xx.xx
Working Out of Position - both weeks	xx.xx
Other (required to be included by FLSA) - both weeks	xx.xx
Secondary Positions	Hours	Amount
First Secondary Job Hours worked both weeks x hr. rate	xx.x	xx.xx
Second Secondary Job Hours worked both weeks x hr. rate	xx.x	xx.xx
Etc. (same for other secondary jobs)	xx.x	xx.xx
Total	xx.x (f)	$xx.xx (e)
Weighted Average Adjusted Rate-14 day period [Total Amount (e) ÷ Total Hours Worked (f)]		$ xx.xx (j)

Adjusted Rate Calculation for Each Week

Use the following adjusted rate calculation for employees whose overtime hours are determined by hours worked over 8 in a day/40 in a week, or hours worked over 40 in a week.

Primary Position	1st Week Hours	1st Week Amount	2nd Week Hours	2nd Week Amount
Hours worked Hours x hr rate	xx.x	$ xx.xx	xx.x	$ xx.xx
Shift Premium Hours x 7%/12% x hr rate		$ xx.xx		$ xx.xx
Weekend Premium Hours x 20% x hr rate		$ xx.xx		$ xx.xx
Standby Pay		$ xx.xx		$ xx.xx
Working out of Position Pay		$ xx.xx		$ xx.xx
Other Supplements (required to be included by FLSA)		$ xx.xx		$ xx.xx
Secondary Positions	1st Week Hours	1st Week Amount	2nd Week Hours	2nd Week Amount
First Secondary Job Hours worked - hours x hr rate	xx.x	$ xx.xx	xx.x	$ xx.xx
Second Secondary Job Hours worked - hours x hr rate	xx.x	$ xx.xx	xx.x	$ xx.xx
Etc. (same for other secondary jobs)
Total	(b) xx.x	(a) $ xx.xx	(d) xx.x	(c) $ xx.xx
1st Week Weighted Avg. Adj. Rate [Total Amount (a) ÷ Total Hrs Worked (b)]		= $xx.xx (g)
2nd Week Weighted Avg. Adj. Rate [Total Amount (c) ÷ Total Hrs Worked (d)]				= $xx.xx (h)

III. Calculation of Gross Pay

The calculation of gross pay for an employee is the summation of all types of pay earned for the pay period. The calculation is the same for all employees except for calculating the adjusted rate for overtime premium to pay as described in section II above.

The gross pay calculations for employees whose overtime hours are determined for a 7-day workweek (overtime codes 1 and 3) and employees whose overtime hours are determined for a 14-day workweek (overtime code 2) are outlined on the following page.

Gross Pay Calculation for the Pay Period

Primary Position	Employees (O.T. options 1&3)	Employees (O.T. option 2)
All hours worked x hr rate	$xx.xx	$xx.xx
Vacation/sick/holiday/funeral/election/jury duty Leave hours x hr rate	xx.xx	xx.xx
Shift Premium Hours x 7% or 12% x hr rate	xx.xx	xx.xx
Weekend Premium Hours x 20% x hr rate	xx.xx	xx.xx
Holiday Premium Hours x 50% x hr rate	xx.xx	xx.xx
ECB Premium-Unworked Hours x 150% x hr rate	xx.xx	xx.xx
ECB Premium-Worked Hours x 50% x hr rate	xx.xx	xx.xx
Standby/Special Hours x hr rate	xx.xx	xx.xx
Supplements Standby Pay	xx.xx	xx.xx
Working Out of Position	xx.xx	xx.xx
Other	xx.xx	xx.xx
Gross Pay Adjustments	xx.xx	xx.xx
Secondary Positions	Employees (O.T. options 1&3)	Employees (O.T. option 2)
Secondary Job 1 All hours worked x hr rate	xx.xx	xx.xx
Secondary Job 2 All hours worked x hr rate	xx.xx	xx.xx
Etc. (same for other secondaries)	xx.xx	xx.xx
Requisition for Payment of Personal Services?	xx.xx	xx.xx

Overtime Premiums

Overtime hours were paid above at one times the hourly rate. Overtime premium is paid at one-half times the adjusted rate for each overtime hour. The alphabetical reference used below refers to the adjusted rate calculated in Section II.

Primary Position	Employees (O.T. options 1&3)	Employees (O.T. option 2)
1st wk O.T. hours x 50% x adj. rate (g)	xx.xx
2nd wk O.T. hours x 50% x adj. rate (h)	xx.xx
O.T. hours x 50% x adj. rate (j)		xx.xx
Secondary Position (Repeat for each secondary job)	Employees (O.T. options 1&3)	Employees (O.T. option 2)
1st wk O.T. hours x 50% x adj. rate (g)	xx.xx
2nd wk O.T. hours x 50% x adj. rate (h)	xx.xx
O.T. hours x 50% x adj. rate (j)		xx.xx
Total - Gross Pay	$xxx.xx	$xxx.xx

Policy types

GAP - Payroll

GAP 101.55, Gross Pay Computations

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