Pursuant to Treasury Regulation � 1.274-5T(h), the payment of business expenses through a reimbursement or other expense allowance arrangement is excludable from income by a contractor if the expenses are substantiated to the payer by the contractor under an accountable plan. "Business expenses" means ordinary and necessary expenses for travel, transportation, and entertainment that are deductible under Internal Revenue Code section 162. To be properly substantiated under an accountable plan, the reimbursement must be paid only if receipts are furnished to substantiate the expenses or the expenses are allowed under an acceptable per diem arrangement. Those reimbursed or direct-billed business expenses that are not taxable pursuant to the above-cited regulation because they have been properly substantiated are not subject to the 4% withholding.
Yes, if the contract laborer is a nonresident and the compensation exceeds $1,500. The definition of contractor includes compensation for personal services in connection with a performance, etc. Services performed by the contract laborer at the souvenir sales operation are in connection with the event.
No withholding is required in 2007 because the compensation for performing services in North Carolina was not paid during that year. Amounts held in escrow are not considered to be received until released from escrow. The venue must withhold $400 ($10,000 X 4%) in 2008 when the services are performed and the compensation is paid.
The answer depends on whether the promoter is an entity or an individual. If the promoter is an entity, tax must be withheld because the entity is deemed to be doing business in North Carolina through its agent (the entertainer). If the promoter is an individual, tax is only required to be withheld from the payment to the promoter to the extent the promoter performed services in North Carolina.
The promoter is responsible to withhold from the compensation paid to the entertainer because the entertainer is providing a personal service for the promoter.
The Department of Revenue has no objection to a venue satisfying a promoter's withholding responsibility if the venue is willing to accept that responsibility. However, the promoter is the entity required by law to withhold the tax and could be pursued by the Department of Revenue for collection if the tax is not withheld or is withheld but not remitted to the Department by the venue. A contractual provision between the promoter and venue shifting the responsibility to the venue is not binding on the Department since the Department is not a party to the contract.
No withholding is required from the ticket proceeds paid to the promoter because the promoter is not providing a personal service for the venue. The promoter is required to withhold from the compensation paid to the entertainer because the entertainer is providing a personal service in North Carolina for the promoter.

Effective July 1, 2010, the Office of Information Technology (OIT) no longer provides detailed bills for landline telephone service. In place of the traditional paper statements, a monthly JV, based on predetermined rates for each type of service, will be processed by the University Budget Office.

Effective March 31st, 2020 the Budget Office will post monthly JV’s with JV attachments. For documentation refer to these attachments or send an email to budget@duke.edu.

The VOIP billing JV is updated monthly based on an inventory of current phone lines. If lines are added or removed, or if a funding source has been changed, the corresponding adjustments to the VOIP billing JV will generally take place at the end of that month.

To stop billing for a line you must also fill out a disconnect request form. Link below. Support@Duke Service Catalog.


While long distance is not “free” to Duke, tracking and billing individual calls is cost prohibitive. As such, the costs for local and long distance service will be bundled into a single rate based on the type of line in service (e.g. VoIP analog, VoIP digital, non-VoIP analog, non-VoIP digital, etc), and posted to new 6982xx general ledger accounts.

No, conference service fees are not included with the landline monthly billing. There are no recurring monthly charges for WebEx Meetings

Employees should have access to Duke@Work within 24 hours of their hire date assuming their hire iForm has interfaced with SAP.  If the hire iForm is late, the employee will have access within 24 hours of the interface. 

Make sure that pop-ups are allowed for the Duke@Work site and you are using a supported web browser - Explorer, FireFox, or Safari.   

If you are having other log-in issues, please visit www.hr.duke.edu/selfservice and follow the steps for log-in issues. 

No.  As with any Duke@Work function, you can access your time report any where you have web access using the Explorer, Foxfire, or Safari web browsers. 

Corporate Payroll Services recommends recording hours upon the completion of your shift each day.  After completing the time report, select the “check” button to confirm recorded information is consistent.  Then select the “save” button to save the information in the time report for the next day. 

Time cards should be submitted electronically to the supervisor at the end of your last shift worked on the last day of the pay period and in alignment with departmental submission guidelines.  If you will be on vacation or will be out of the office at the end of the pay period, you can submit it in advance.

The supervisor can approve your time card at any time after you submit it. Corporate Payroll Services requires that all time reports be approved by 5:00 pm on the Monday after the last day of the pay period.  Corporate Payroll Services recommends that supervisors approve time cards first thing on Monday following the end of a pay period.  This will allow them all day Monday to address any issues. (For example, follow up with an employee who has not yet submitted a time card or make any corrections needed.)

As a biweekly employee, one of your primary job responsibilities is to submit time to be paid each pay period.    No one can submit work hours on your behalf or approve time that has not been certified by you. 

The electronic time card system allows departments to better manage submissions due to enhanced reporting functionality.  If you approver notices that you have not submitted time, he/she will be able to remind you prior to the system locking down. 

In addition, departmental Payroll Representatives and HR Managers will be running reports and will know who has/has not submitted their time card yet.  They will be able to follow up with the supervisor and/or the employee.

If no time has been submitted after the electronic time card system is locked, paper time cards should be submitted to ensure the employee is paid appropriately.

All time cards must be approved before submission to Corporate Payroll Services.  Departmental Payroll Representatives and HR Managers will be monitoring time card approvals and will send out reminders to both approvers and backups if the time cards have not been approved by Monday afternoon.

If time was submitted by the employee, but not approved by the approver, paper time cards should be submitted to ensure the employee is paid appropriately.

The supervisor is responsible for ensuring that time cards get approved.  Each employee has both a supervisor and at least one back-up identified. If the supervisor is unable to approve the time card, the supervisor should be coordinating with his/her back-up to approve the time card. If, for some extenuating circumstance, both the supervisor and back-ups are unexpectedly unable to approve the time card, the Departmental Payroll Representative has the ability to assign another individual as back-up so that the time can be approved.

After you submit your time card and then realize that there was an error, the supervisor can send it back to you for edits as long as he/she has not yet approved the time card.  If the supervisor gets the time card and notices the errors, he/she will send it back to you for edits as well.  You will receive an email if a time card is returned.

Once the time card is approved by the supervisor, it is processed for handling by Corporate Payroll Services. Once a time card is submitted to Corporate Payroll Services, it cannot be changed.  Payroll will process it as it was submitted and then you will need to work with the HR Manager or Department Payroll Representative to have the changes submitted manually through a Gross Adjustment Form.

Employees should report actual hours worked on the time card.  If you report over 40 hours, you will receive overtime pay for any eligible hours.   You will have the ability to record vacation and sick hours up to your daily and weekly work schedules. 

As long as your transfer is processed in a timely fashion, you will be able to submit time for each of the departments for which you worked.  Your new primary department will be responsible for approving all time.  Corporate Payroll Services recommends submitting the time card prior to transfer and having the approver provide comments indicating the hours to be paid in the first department of the pay period are correct prior to the date of transfer. 

Yes.  You will be able to view old time reports back to the time they were created in the system.

Yes.  You will receive an email notification when your supervisor approves your time for the pay period.

No. Pay periods are not opened simultaneously. Corporate Payroll Services has to close the current pay period in order to advance the biweekly time reporting system to the next pay period.  Currently the new pay period opens on the first Tuesday of the pay period. 

Once the time report is open for the pay period, you can submit time at any time until lock down, including during the time with the payroll is running. 

No.  You can only enter time in the pay period that is currently open.  If you are being paid nonproductive hours, your supervisor can enter time for you during your absence. 

Supervisors have the ability to enter nonproductive time for all employees.  He/she can enter the time for you during that pay period. 

Contact your department payroll representative about any questions/problems you have with biweekly electronic time reports.  He or she will engage corporate resources as necessary. 

Time off balances (vacation, sick, d-days) are available on electronic time cards, towards the bottom right side of the card.  Balances are updated in conjunction with Corporate Payroll Services executing a payroll run.  As a general rule, balances will be updated on a non-pay day Friday and indicate time that can be taken during the current pay period. 

Corporate Payroll Services has on-line training availalbe for new employees.  Visit the Training page of this site and go to the "Additional Training" link.

Corporate Payroll Services has on-line training availalbe for new employees.  Visit the Training page of this site and go to the "Additional Training" link. 

The Certification Exam will be offered at various times per month in a designated computer lab. The Certification Exam schedule will be posted on our course calendar and is open to all certification tracks.

End of Course exams will be available at the end of your classroom course delivery and also online through the Financial Certification Program website. You may take the online test at your discretion.

Yes. Participants can use class material along with the Financial Services/Corporate Payroll websites and SAP during the Certification Exam. Participants will not be allowed to use material for end of course quizzes. Participants will have three hours to complete the exam. After three hours, unanswered questions will count against the participants final score.

The one-time test out option is no longer available.

The One Time Test Out option was a one-time only option during the first six months of the FCP. Please contact the Curriculum Leader for more information.