PEIMS Data Standards 060 STAFF DATA - EMPLOYMENT PAYROLL ACCOUNTING

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Input Record Type Code	District ID	Staff ID	Payroll Activity Code	Fund Code	Function Code	Object Code	Organi-zation Code
E0755	E0212	E0505	E0424	E0316	E0317	E0318	E0319
C042			C018	C145	C146	C139
Columns 1 - 3	Columns 4 - 9	Columns 10 - 18	Columns 19 - 20	Columns 21 - 23	Columns 24 - 25	Columns 26 - 29	Columns 30 - 32
060
060

060
Fiscal Year	Program Intent Code	Payroll Amount	Filler
E0974	E0320	E0425
	C147
Column 33	Columns 34 - 35	Columns 36 - 41	Columns 42 - 80

Payroll accounting information must be reported for all personnel employed by the district. This information associates a dollar amount (PAYROLL-AMOUNT) with a code (PAYROLL-ACTIVITY-CODE) specifying the activity for which the dollar amount is received. The dollar amount is further associated with the Resource Guide-prescribed accounts (FUND-CODE, FUNCTION-CODE, OBJECT-CODE, ORGANIZATION-CODE, FISCAL-YEAR, and PROGRAM-INTENT-CODE) to which that payroll cost is charged.

In many cases, more than one set of payroll accounting data elements will be reported for a person. At a minimum there must be one set of payroll accounting data elements reported for the person's regular salary and one for each salary supplement that the person receives for extra duties that can be linked to the individual at the time of PEIMS reporting. Additionally, if either the regular salary or a salary supplement is charged to more than one Resource Guide-prescribed account, a set of payroll accounting data elements will be reported for each unique set of account code values.

PAYROLL-AMOUNT is an annual amount. It is the annual pay that the person is scheduled to receive, as it is known on the PEIMS as-of date. It is not the annual rate of pay for the job. Payroll amount must not be a negative amount.

Payment for extracurricular duties for professional personnel are accounted for as salaried, and coded as function 36, object 6119. PAYROLL-ACTIVITY-CODE "80" should not be used in these situations.

Payroll amounts for activities which are paid on an as-worked basis are shown as a projected annual amount.

PAYROLL-ACTIVITY-CODE 80, Base Salary, is not the state base minimum salary required by law, but is state base plus local enrichment. State base is not reported as a unique data element through PEIMS. Salary supplements are reported with PAYROLL-ACTIVITY-CODEs other than code 80. Example: Mr. Jones is hired to teach Physical Education and coach football. He will have one or more records with OBJECT-CODE 6119 and PAYROLL-ACTIVITY-CODE 80. He will have one or more records with OBJECT-CODE 6119 and PAYROLL-ACTIVITY-CODE 02.

Every staff member must have at least one entry with a PAYROLL-ACTIVITY-CODE of 80, unless code 78 (non-salaried) is reported. Code 78 is to be used for reporting volunteers, TEMATE teachers, or other staff who are not paid by the district. Enter an amount of $0. Except in very rare cases, the total payroll amounts for code 80 should be greater than the sum of all other payroll amounts.

060 records are required for those substitutes who are replacing teachers who have quit, died, or been fired and have not been permanently replaced. OBJECT-CODE 6112 should be used only in these situations. (Regular substitute's salaries are charged to 6112, but payroll records for these people are not reported through PEIMS.) The PAYROLL-AMOUNT will be an estimated amount.

Payments for casual services or for contracted services (e.g., an individual paid to sell tickets at a football game) should not be reported in the payroll area.

Districts should report taxable fringe benefits provided for staff members. Taxable fringe benefits are reported as object 6139, Employee Allowances. Examples of such taxable benefits include any allowances paid to compensate employees for expenses incurred for which the employee is not required to render a detailed accounting and other benefits taxable to the individual according to the Internal Revenue Service code. Examples include automobile, housing, uniform, and meal allowances or in-kind payments taxable under IRS code. In-kind payments such as rent-free housing or employer-furnished automobiles are to be debited to this account.

Report all payroll amounts that have been made during the current school year. Also show all amounts that will be made during the remainder of the school year. The payroll records are not a projection of a person's payroll data as they are on the as-of date, but rather a payroll picture for the entire year.

The shared services arrangement fiscal agent should report personnel and payroll information for all administrative and all itinerant employees who are paid by the fiscal agent whether or not these employees are shared by the member districts. Each member district should report only the personnel and payroll information for those employees who work under the supervision of the shared services arrangement, but are on the payroll of the member district.

For assistance with the PEIMS Data Standards contact the PEIMS Office at PeimsCustomerSupport@tea.state.tx.us

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