Employee Time Keeping Records

Guidelines

The information on the time records must be complete and accurate. It is recommended that the employee complete and approve the time record and that the supervisor certify that the employee has worked the hours reported. These records will be forwarded to the Payroll Representative by the scheduled departmental deadline to be maintained on file for verification and time roster reporting purposes.

  1. 1. For nonexempt employees’ record the date, type and number of hours worked for each day of the pay period. For both exempt and nonexempt employees, record the type and number of paid leave hours taken for each day of the pay period. NOTE: For nonexempt employees, record actual time worked in the daily box as regular hours even when the time worked is overtime. Code hours worked at the end of the week. Record paid leave in the daily box when taken. If possible, round hours reported to the nearest 1/4 hour. For example: 15 minutes = 0.25 hours, 30 minutes = 0.50 hours and 45 minutes = 0.75 hours.

    For Week 1 and Week 2:

    Total the hours recorded for Week 1 and 2 and determine how the hours worked should be coded. Overtime can be compensated with either cash or with the accrual of comp time at straight time or time and a half.

    Overtime can only be earned by nonexempt employees, and will only be compensated at time and a half when overtime hours are hours worked in excess of 40 hours per workweek. Overtime is not recorded based on hours in excess of 8 in one day.

    For example, if an employee has taken 2 hours of sick time and then works 2 hours of overtime, the 2 hours of overtime will be compensated at straight time and recorded with either code U for comp time accrual or code T for payment.

    Had the employee worked a full 40 hours and then worked 2 hours of overtime, the 2 hours of overtime will be compensated at time and one half and recorded with either code C for comp time accrual or code K for payment.

  2. Record the code for each type of hours recorded during the week (Regular, Overtime or Paid Leave). All hours recorded on the Employee Time Record should be identified with the appropriate code that explains the type of hours worked or leave taken. Payroll Earnings codes can be located at the following URL: /fso/deptman/19/1973leave.html

  3. Record the total number of actual overtime hours worked for each type and report them on the Payroll Time Roster. The accrual of comp time or cash payment, at straight time or time and a half, will be calculated by the Payroll System. Do not record the number of hours to be paid, record the number of hours worked.

  4. Total Week 1 and 2 hours for each code and record them on the timesheet in the hours’ column.

  5. Record the code for each type of hours (Regular, Overtime or Paid Leave) in Week 1 and 2 in the Earnings Type Code (ETP) column.

  6. Record the total number of Week 1 and 2 hours for each type, and have your payroll representative transfer the information to the Payroll Time Roster.

    Paid Leave Balances: >

    Departments should reconcile each employee's accrual balance on the Vacation/Sick/Comp Leave Accrual Report on a timely and regular basis.

    Vacation and sick leave is accrued (earned) each pay period based on the number of hours for which the employee is being paid through the payroll system for the current pay period.

    NOTE: The BETR does not provide an area for tracking accruals of vacation leave, sick leave, or compensatory time. Therefore, employees should become familiar with reading and verifying the accrual information in Employee Link or on their statement of earnings. Information on how to read paycheck stubs is available at:

    /fso/deptman/19/newemployee.html#paychecks.
    If departments choose to use the ETR to track the accruals and balances, verify and enter the new sick, vacation and comp time balances when you receive the Vacation/Sick/Comp Leave Accrual Report.

    Previous balance
    + Leave earned
    - Leave used
    = New balance available

    The leave earned this pay period is based on the hours paid for the current pay period.

  7. Verify and enter the new vacation balance.

  8. Verify and enter the new sick leave balance.

  9. Verify and enter the new comp time balance.

  10. The employee and supervisor should initial each pay period to indicate agreement with the time recorded and the paid leave balances.

  11. The employee and supervisor should sign at the beginning of the fiscal year or employment to authorize their initials to be used in accordance with field 13.

Approvals/Routing

Sample ETRs for Four Pay Periods

    Following are assumptions for completing the sample ETRs for four pay periods.

      VAC SICK COMP
    Beg Balance 15.00 20.00 12.00
    Accrual Rates 3.38 3.69  

    Employee is in 1st year of employment.
    Employee is a full time nonexempt employee who works Monday - Friday from 8 a.m. to 5 p.m. In all cases, overtime has been pre-approved by the employee's supervisor. The method of compensation will be accrued comp time unless noted.

Ex. 1. Overtime compensated at time and a half accrual, code C:

Week 1: Employee worked 40 hours.

    M T W TH F S S Week 1 Total
    8R 8R 8R 8R 8R 40R

Week 2: Employee worked 40 hours and 4 hours Saturday.

M T W TH F S S Week 2 Total
8R 8R 8R 8R 8R 4C 40R 4C
    • Because the employee worked 44 hours in Week 2, the 4 hours of overtime will be compensated at time and a half.

    • When calculating the Paid Leave Balances on the ETR, calculate the end comp time balance by multiplying the 4 hours of overtime worked by 1.5 and adding it to the previous balance.

Final Time Roster Accruals:

VAC SICK COMP.
Beg Balance 15.00 20.00 12.00
Earned 3.38 3.69 6.00 = 4 hours overtime x 1.50
Used 0.00 0.00 0.00
End Balance 18.38 23.69 18.00

Ex. 2. Overtime compensated at straight comp time accrual, code U:


Week 1: Employee worked 40 hours

M T W TH F S S Week 1 Total
8R 8R 8R 8R 8R 40R

Week 2: Monday is a paid holiday, employee worked 32 hours Tuesday- Friday, and 2 hours Saturday.

M T W TH F S S Week 2 Total
8H 8R 8R 8R 8R 2U 32R
8H
2U

Because of the holiday, 8 hours of the week were not actually worked, so the 2 hours on Saturday will be compensated at straight time.

Final Time Roster Accruals:


VAC SICK COMP.
Beg Balance 18.38 23.69 18.00
Earned 3.38 3.69 2.00= 2 hours overtime x 1.00
Used 0.00 0.00 0.00
End Balance 21.76 27.38 20.00

Ex. 3. Overtime compensated at time and a half with comp time accrual, code C, and cash, code K:


Week 1: Employee worked 4 eight-hour days Monday, Tuesday, Thursday and Friday and 10 hours on Wednesday. The 2 overtime hours will be compensated at time and a half with cash.

M T W TH F S S Week 1 Total
8R 8R 10R 8R

8R
2C

40R
2K


Week 2: Employee worked 40 hours Monday - Friday and 4 hours on Saturday. The 4 overtime hours will be compensated at time and a half with accrued comp time.

M T W TH F S S Week 2 Total
8R 8R 8R 8R 8R 4K 40R
4C


Final Time Roster Accruals:

VAC SICK COMP
Beg Balance 21.76 27.38 20.00
Earned 3.38 3.69 6.00 = 4 hours overtime x 1.50
Used 0.00 0.00 0.00
End Balance 25.14 31.07 26.00


Because 2 hours were paid with cash, they do not affect the comp time balance.


Ex. 4. Overtime compensated with straight time comp time accrual, code U:


Week 1: Employee used 4 hours of comp time on Monday morning, worked 4 hours Monday afternoon, worked 24 hours Tuesday - Thursday and took 8 hours vacation on Friday.


M T W TH F S S Week 1 Total
4N
4R		 8R 8R 8R 8V 28R
4N
8V


Week 2: Employee was sick on Monday, worked 32 hours Tuesday - Friday and 2 hours on Saturday.


M T W TH F S S Week 2 Total
8S 8R 8R 8R 8R 2U 32R
8S
2U

Because 8 hours of the week were paid at sick time, and not actually worked, the 2 hours on Saturday will be compensated at straight time.


Final Time Roster Accruals:

VAC SICK COMP
Beg Balance 25.14 31.07 26.00
Earned 3.38 3.69 2.00 = 2 hours overtime x 1.00
Used 8.00 8.00 4.00
End Balance 20.52 26.76 24.00


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Form Instructions

    The information on the time records must be complete and accurate. It is recommended that the employee complete and approve the time record and that the supervisor certify that the employee has worked the hours reported. These records will be forwarded to the Payroll Representative by the scheduled departmental deadline to be maintained on file for verification and time roster reporting purposes.

    1. Record the date and the type and number of hours worked or the type and number of paid leave hours taken for each day of the pay period. NOTE: Record actual time worked in the daily box as regular hours even when the time worked is overtime. Code hours worked at the end of the week. Record paid leave in the daily box when taken. If possible, round hours reported to the nearest 1/4 hour. For example: 15 minutes = 0.25 hours, 30 minutes = 0.50 hours and 45 minutes = 0.75 hours.

      For Week 1 and Week 2:

      Total the hours recorded for Week 1 and 2 and determine how the hours worked should be coded. Overtime can be compensated with either cash or with the accrual of comp time at straight or time and a half.

      Overtime will only be compensated at time and a half when overtime hours are hours worked in excess of 40 hours per work week.

      For example, if an employee has taken 2 hours of sick time and then works 2 hours of overtime, the 2 hours of overtime will be compensated at straight time and recorded with either code U for comp time accrual or code T for payment.

      Had the employee worked a full 40 hours and then worked 2 hours of overtime, the 2 hours of overtime will be compensated at time and one half and recorded with either code C for comp time accrual or code K for payment.

      Regular time and paid leave time are recorded in the Time Roster (TR) column and overtime hours worked are recorded in the Other Hours (OTH) column.

    2. Record the code for each type of hours recorded during the week (Regular or Paid Leave). All hours recorded on the Employee Time Record should be identified with the appropriate code that explains the type of hours worked or leave taken. Payroll Earnings codes can be located at the following URL: /fso/deptman/19/1973leave.html

    3. Record the total number of hours for each type recorded in field 1.

    4. Record the code for each type of overtime hours worked.

    5. Record the actual number of overtime hours worked for each type recorded in field 3.

      For the Pay Period:

      Total Week 1 and 2 codes and hours for the pay period.

    6. Record the code for each type of hours (Regular or Paid Leave) in Week 1 and 2.

    7. Record the total number of Week 1 and 2 hours for each type and transfer to the Payroll Time Roster.

    8. Record the code for each type of overtime hours worked in Week 1 and 2.

    9. Record the total number of actual overtime hours worked for each type and report on the Payroll Time Roster. The accrual of comp time or cash payment at straight time or time and a half will be calculated by the Payroll System. Do not record the number of hours to be paid, record the number of hours worked.

      Paid Leave Balances:

      Departments should reconcile each employee's accrual balance on the Vacation/Sick/Comp Leave Accrual Report on a timely and regular basis.

      Vacation and sick leave is accrued (earned) each pay period based on the number of hours for which the employee is being paid through the payroll system for the current pay period.

      NOTE: The BETR does not provide an area for tracking accruals of vacation leave, sick leave, or compensatory time. Therefore, employees should become familiar with reading and verifying the accrual information on their paycheck stubs. Information on how to read paycheck stubs is available at: /fso/deptman/19/newemployee.html#paychecks.

      If departments choose to use the ETR to track the accruals and balances, verify and enter the new sick, vacation and comp time balances when you receive the Vacation/Sick/Comp Leave Accrual Report.

      The previous balance PLUS the leave earned this pay period LESS the leave used this pay period equals the new balance available for use in the next pay period. The leave earned this pay period is based on the hours paid for the current pay period.

    10. Verify and enter the new vacation balance.

    11. Verify and enter the new sick leave balance.

    12. Verify and enter the new comp time balance.

    13. The employee and supervisor should initial each pay period to indicate agreement with the time recorded and the paid leave balances.

    14. The employee and supervisor should sign at the beginning of the fiscal year or employment to authorize their initials to be used in accordance with field 13.

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Approvals/Routing

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Sample ETR for Four Pay Periods

    Following are assumptions for completing a sample ETR for four pay periods.

    Click here to view the completed sample ETR.

    Beginning Vacation Balance - 15.00 hours; employee in 1st year of employment; 3.38 vacation hours accrue each pay period.

    Beginning Sick Balance - 20.00 hours; Sick Leave accrues at 3.69 hours per pay period.

    Beginning Comp Time Balance - 12.00 hours.

    Employee is a full time nonexempt employee who works Monday - Friday from 8 a.m. to 5 p.m. In all cases, overtime has been pre-approved by the employee's supervisor. The method of compensation will be accrued comp time unless noted.

    Ex. 1, Ju1 01 - Jul 14 (Overtime compensated at time and a half accrual, code C):

    • Week 1: Employee worked 40 hours.
    • Week 2: Employee worked 40 hours and 4 hours Saturday.

    Because the employee worked 44 hours in Week 2, the 4 hours of overtime will be compensated at time and a half.

    Record the overtime hours as Regular hours in the daily boxes of the time record.

    Record and code the actual number of overtime hours worked in the OTH weekly and pay period boxes.

    When using the Paid Leave Balances on the ETR, calculate the end comp time balance by multiplying the 4 hours of overtime worked by 1.5 and adding it to the previous balance.

    VAC. SICK COMP.
    Beg Balance 15.00 20.00 12.00
    Earned 3.38 3.69 6.00 = 4 hours overtime x 1.50
    Used 0.00 0.00 0.00
    End Balance 18.38 23.69 18.00

    Report 4 hours overtime (C), 80 hours worked (R) on the Payroll Time Roster.

    Ex. 2, Jul 15 - July 28 (Overtime compensated at straight comp time accrual, code U):

    • Week 1: Employee worked 40 hours.
    • Week 2: Monday is a paid holiday, employee worked 32 hours, Tuesday- Friday and 2 hours Saturday.

    The employee worked 34 hours (4 days @ 8 hours/day plus 2 hours Saturday), but with the holiday will be paid for 42 hours. The 2 hours on Saturday will be compensated at straight time.

    VAC. SICK COMP.
    Beg Balance 18.38 23.69 18.00
    Earned 3.38 3.69 2.00 = 2 hours overtime x 1.00
    Used 0.00 0.00 0.00
    End Balance 21.76 27.38 20.00

    Report 2 hours overtime (U) and 72 hours worked (R) and 8 hours of Holiday (H) on the Payroll Time Roster.

    Ex. 3, Jul 29 - Aug 11 (Overtime compensated at time and a half with comp time accrual, code C, and cash, code K):

    • Week 1: Employee worked 4 eight hour days Monday, Tuesday, Thursday and Friday and 10 hours on Wednesday.
    • Week 2: Employee worked 40 hours Monday - Friday and 4 hours on Saturday.

    The total number of hours worked in Week 1 is 42 and Week 2 is 44, the 2 overtime hours on Wednesday will be compensated at time and a half with cash and the 4 overtime hours on Saturday will be compensated at time and a half with accrued comp time. The 2 hours paid with cash do not affect the comp time balance.

    VAC. SICK COMP.
    Beg Balance 21.76 27.38 20.00
    Earned 3.38 3.69 6.00 = 4 hours overtime x 1.50
    Used 0.00 0.00 0.00
    End Balance 25.14 31.07 26.00

    Report 4 hours overtime (C), 2 hours overtime (K) and 80 hours worked (R) on the Payroll Time Roster.

    Ex. 4, Aug 12 - Aug 25 (Overtime compensated with straight time comp time accrual, code U):
    • Week 1: Employee used 4 hours of comp time on Monday morning, worked 4 hours Monday afternoon, worked 24 hours Tuesday - Thursday and took 8 hours vacation on Friday.
    • Week 2: Employee was sick on Monday, worked 32 hours Tuesday - Friday and 2 hours on Saturday.
    Since the employee only worked 34 hours the second week, but is being paid for 42 hours, the 2 hours will be compensated at straight time.

    VAC. SICK COMP.
    Beg Balance 25.14 31.07 26.00
    Earned 3.38 3.69 2.00 = 2 hours overtime x 1.00
    Used 8.00 8.00 4.00
    End Balance 20.52 26.76 24.00

    Report 2 hours overtime (U), 60 hours worked (R), 8 sick hours (S), 8 vacation hours (V) and 4 hours comp time used (N) on the Payroll Time Roster.

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