6. Payroll, Benefits & Labor Accounting

Policies here set standards for paying employees, administering benefit programs and recording labor costs accurately. They define payroll processes, benefits accounting practices and labor cost distribution requirements to ensure compliance with federal, state, and university rules.

Accounting Manual updates

As part of our ongoing improvement efforts, the Accounting Manual is currently undergoing revision to ensure the content remains current. Updated guidance will be issued in each chapter as it becomes available.

Policy Documentation

• Payroll: Attendance, Time Reporting, and Leave Accrual Records (P-196-13)
• Payroll: Official pay Dates (P-196-16.5)
• Payroll: Damage Payments for Services Performed Before Loyalty Oath Is Signed (P-196-21)
• Payroll: UCRS Accounting Procedures (P-196-78)
• Payroll: Health Sciences Compensation Plans (P-196-37)
• Internal Control Standards: Departmental Payrolls (BFB-IA-101)
• Payroll Accounting and Financial Reporting for Other Postemployment Benefits (P-196-81)
• Payroll: Accounting for Pensions (P-196-82)
• Payroll: Interlocation Transfers and Appointments (P-196-38)
• Payroll: Termination Benefits (P-196-80)
• Health Sciences Compensation Plans (H-214-75)
• University of California Retirement Saving Program (U-167-1)
• UCRS: Accounting for UCRS Funds (U-165-17)
• UCRS: Tax Withholding from Annuity Payments (U-165-78)

 Procedure Documentation

To request access to internal procedure documentation, please email the Accounting Manual inbox from a University of California email address. Once provisioned, if you have issues accessing the documentation, use Troubleshooting Box Access.

• Contributions Deducted for Fundraising Operations (AM-P196-16)
• Range Adjustments (AM-P196-62)
• Salary Attachments and Assignments (P-196-70-063010)
• Settlement Payments (AM-P196-76)
• Payroll: Deduction Cost Reimbursement (AM-P196-23)
• Payroll: Group Automobile, Homeowner Renter Insurance (AM-P196-35)
• Payroll: Misc Deductions Employee Orgs, Faculty Club, Credit Union (AM-P196-53)
• Labor Terminology (P-196-40)
• Unemployment Insurance (FA_196-77)
• Workers Compensation (UC-FO-P196-86)
• Employee Death Payments Procedure (P-196-25)
• OASDI and Medicare (P-196-30)
• Official Pay Dates (Official Pay Dates)
• MO and BW Pay Dates 2021-2030 (MO and BW Pay)
• State Tax Withholding from Employees (P-196-77)
• Out of State Tax Withholding and Registration (T-182-78)
• Accounting and Tax Reporting of Mandatory Deductions and Insurance (P-196-11)