Payroll Policies

PR07 Wage Payroll - Non-Regular Employees

Policy Status: 

Under Review

Subject Matter Expert: 

Ray Burke, 814-867-5138,

Policy Steward: 

Corporate Controller / Payroll



To state the payroll policy for non-regular employees, i.e., part-time or casual.


Wage payroll employees performing work classified as technical-service are limited in the number of hours that can be worked. See the "Agreement Between The Pennsylvania State University and Teamsters Local Union No. 8" for details.


Each pay period consists of two weeks (14 calendar days).


Wage employees are paid in accordance with the Schedule of Biweekly Payroll Periods and Pay Dates appearing in GURU. Pay dates generally fall on alternate Fridays except when a Friday is a holiday, in which case the pay date is the preceding work day.


A New Appointment (NAPP/WAPP in IBIS) is completed for all new part-time or casual employees, and must be completed for all such non-regular appointments. All "wage" NAPP forms will automatically become WAPP (Wage Appointment) forms once ADDed to the IBIS system and APProved by the Human Resources Representative.

Also, the Employment Eligibility Verification (INS Form I-9) must be completed and retained in the Department.


The number of hours worked during the initial biweekly pay period is entered on the IBIS "WAGC" (an electronic timecard). After the initial payroll period, Office of Administrative Systems will reproduce for each payroll period a new WAGC with all the fixed information pertaining to the employee contained on it for entry of hours worked in the new work period. New employees will be paid on the second Friday of the second payroll period after the beginning date of employment.

An Employee's Withholding Allowance Certificate, W-4 form, and Salary Deposit Request must be on file with the Payroll Department before a payroll direct deposit is authorized.

The WAGC must be received by the Payroll Department no later than 5:00 p.m. of the 3rd working day following the end of the payroll period.


See Policy HR41, Setting Hourly Rates for Part-Time and Casual Employees Performing Technical-Service or Staff Work.


Payment of time and one-half based on the hourly rate for any work performed by an employee for the University in excess of forty (40) hours per week. For such employees, a standard work week is a seven day period beginning at midnight on a Saturday and ending at midnight on the following Saturday. See also Policy HR05, Regular and Nonregular Employees, or the appropriate Agreement for employees represented by a union.


The overtime hours worked by a non-regular employee is entered in the space provided for overtime hours on the employee's WAGC for the payroll period in which the overtime is worked. The overtime earnings will be included in the employee's biweekly pay for the payroll period in which the overtime was incurred.


Wage employees are not paid the shift premium or holiday rates.


In accordance with the provisions of the Fair Labor Standards Act of 1967, a record of actual hours worked by each wage employee classified as"Nonexempt" must be maintained on either the WAGC or other detailed time record such as a time clock card.


At least one individual who has the knowledge to confirm the employee's hours worked (such as the employee's supervisor) must approve the accuracy of the reported hours before the information is sent to Payroll to initiate payment. This individual may be one of the approvers required by Policy FN18. Evidence of this approval must be documented and retained.

NOTE: College Work Study Program (CWSP) payroll data entry forms (used to complete the WAGC) must be retained locally for the current year plus 2 years. If an area uses time clock cards or a Time and Attendance data collection system, and has received authorization to use the WAGS, that area must retain their record of daily hours worked for the current fiscal year plus three (3) years. Other required approvals are budget assistant and financial assistant. (See Policy FN18.)


Areas desiring to utilize automated payroll data collection (Time and Attendance systems), must do so in coordination with Payroll. Those areas using Time-Clock cards to collect Payroll data may request authorization to use the"WAGS" in EASY from the Corporate Controller.


Federal Withholding Tax, State Income Tax, Unemployment Compensation Tax, Local Earned Income Tax, and F.I.C.A. taxes are deducted from each biweekly pay. In addition, deductions for charities (e.g., United Way) and the credit union are deducted from each pay if the employee has authorized these deductions, per instructions in GURU.

NOTE: FICA Taxes are withheld from students based upon a letter between the Commonwealth of PA (and its instrumentalities) and the Director of Health and Human Services in Washington, D.C.

Full time students will not have unemployment compensation taxes withheld.


The termination of a wage employee on the payroll longer than thirty calendar days is accomplished by completing a TRMN in IBIS. This form should be processed in time to meet the cut-off deadline for the employee's last pay period. The wage employee's final pay is available on the scheduled pay date for wage employees for the payroll period in which the wage employee last worked.

All "wage" TRMN becomes WTER upon ADDition to IBIS.


Effective November 1, 1993, direct salary deposits shall be mandatory and a condition of hire for anyone beginning employment on or after that date. See the Salary Deposit Request and Policy PR11 in GURU.


In order to provide adequate internal control, the payroll document preparation should be completed, whenever possible, by someone not involved with pay check distribution.


For questions, additional detail, or to request changes to this policy, please contact the Payroll Office.


FN18 - University Approval Authorization Policy,

HR05 - Regular and Nonregular University Appointments,  

HR41 - Setting Hourly Wage Payroll Rates for Part-Time and Casual Employees, and

PR11 - Salary Deposits and Distribution of Payroll Checks.

Effective Date: June 18, 1997
Date Approved: June 18, 1997
Date Published: June 25, 1997 (Editorial changes- April 4, 2014)

Most recent changes:

  • April 4, 2014 - Editorial changes. In Appointment section, clarified processing for non-regular appointments.

Revision History (and effective dates):

  • December 4, 2013 - Editorial changes. Revisions throughout the policy to reflect current payroll operations, including:
    • Edits in Appointment, Initial Pay Period, Payroll Deductions, Termination, and Direct Deposit of Pay Checks sections to clarify current processing.
    • Removal of Delivery of Paychecks For Employees Hired Prior to November 1, 1993 and Cashing Paychecks sections.
  • October 18, 2013 - Editorial changes. Addition of policy steward information, in the event that there are questions or requests for changes to the policy.
  • June 14, 2006 - Revision History expanded.
  • July 26, 2005 - Editorial changes to eliminate "General Forms Usage Guide" references, and to add the correct links for the forms and appendices referenced in the policy.
  • June 18, 1997 - Distribution of Paychecks by Business Services. Inserted the I-9 requirement in The "Appointment" section.
  • December 10, 1993 - Major revision of the policy, including IBIS terms, approvals, SPEC terms, etc. In covering the WAPP (Wage Appointment), state (on page 1 at APPOINTMENTS) that the Human Resources Representative is to approve the WAPP.
  • June 21, 1985 - Revised "Definition of Wage Employees."
  • May 30, 1985 - Revisions to "Overtime Rates" and "Shift Premium" sections.
  • July 1, 1981 - Revised "Records to be maintained."
  • April 17, 1978 - Removal of "Teaching Faculty" from Appointments section. Revised "Payroll Deduction," "Termination," and "Delivery of checks" sections. Added the section entitled "Internal Control."