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It outlines a typical payroll timeline, explains major pay types including regular pay, overtime, double time, bonuses, and complex elements for police/fire/DPW, and clarifies which items are eligible for retirement deductions. 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It should include payees, amounts paid, GL account numbers, the gross amount disbursed, and required signatures before checks/direct deposits are released.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are regular pay, overtime, and double time treated for retirement deductions?",{"text":113,"@type":109},"Regular pay (straight time) is always considered for retirement deductions. Overtime and double time are usually not eligible for retirement deductions, with double time typically occurring on Sundays/holidays per union contract specifics.",{"name":115,"@type":106,"acceptedAnswer":116},"Which hiring paperwork affects payroll deductions?",{"text":117,"@type":109},"Key forms include Federal W-4, State M-4, I-9 employment eligibility verification, a retirement system application, and MA OBRA applications (full-time and part-time requirements differ).","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301241,1790085295,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":25,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":47},1099513958762,"https://ap-avatar.wpscdn.com/avatar/1000023916a998db790?x-image-process=image/resize,m_fixed,w_180,h_180&k=1784791008015729253","Introduction to Payroll  \nDIANA LAMBERT & CHRISTOPHER PILLA  \nJANUARY 15, 2025  \nWhen this class ends, you should have a basic understanding of…  \n􀁘 What is a payroll warrant  \n􀁘 How payroll is processed  \n􀁘 Timeline of a typical payroll  \n􀁘 Types of pay  \n􀁘 What is deducted from payroll  \n􀁘 Payroll voucher required contents  \n􀁘 Hiring paperwork and forms affecting payroll deductions  \n􀁘 Payroll taxes  \nPayroll Warrant  \nAuthorization to instruct the Treasurer to pay the warrant holder on demand  \nWarrant should include:  \n•Payees  \n•Amounts paid  \n•GL Account numbers  \n•Gross amount disbursed  \n•Signatures – Town Accountant and Selectboard or Mayor  \nWarrant should be signed by proper individuals before checks/direct deposits are released  \nHow Payroll is Processed  \nIn-house payroll  \nOutsourced to Third Party  \n\n|  |  |\n| --- | --- |\n|  | ADP |\n|  |  |\n|  | Harper’s |\n\nRegardless of Payroll Type, Payroll warrant must be signed by Mayor or Selectboard  \nTypes of Payment  \n\n|  |  |\n| --- | --- |\n|  | Live Check |\n|  |  |\n|  | ACH/Direct Deposit |\n\nTimeline of a typical payroll  \nTime entry completed  \nPayroll is run in  \nhouse or sent to third-party vendor  \nPayroll warrant created and funding authorization obtained  \nTreasurer funds Payroll  \nPay Types  \nREGULAR PAY OR STRAIGHT TIME – EMPLOYEE’S HOURLY RATE OR BASE PAY. ALWAYS CONSIDERED FOR RETIREMENT DEDUCTIONS  \nOVERTIME – USUALLY PAID AT 1.5X REGULAR RATE FOR HOURS WORKED OVER STANDARD WEEK. NOT ELIGIBLE FOR RETIREMENT DEDUCTIONS  \nDOUBLE TIME – PAID AT 2X REGULAR RATE. USUALLY OCCURS ON  \nSUNDAYS/HOLIDAYS. *UNION CONTRACT SPECIFIC. NOT ELIGIBLE FOR RETIREMENT DEDUCTIONS  \nBONUSES– NOT REGULARLY PAID OUT. USUALLY PAID AS ONE TIME BASIS. NOT COUNTED TOWARDS RETIREMENT. ANNUAL TREASURER STIPEND PAID OUT ONCE A YEAR, CONSIDERED PART OF EARNINGS & IS COUNTED TOWARDS RETIREMENT  \nCOMPLEX PAYROLL ELEMENTS FOR POLICE/FIRE/DPW. DETAILS, UNIFORMS, CLOTHING ALLOWANCES, SNOW/ICE REMOVAL. NOT COUNTED TOWARDS RETIREMENT  \nWhat Gets Deducted From Payroll?  \nPayroll Voucher Required Contents  \n􀁘 Employer Name  \n􀁘 Employee Full Name  \n􀁘 Department Name  \n􀁘 Pay Period (start & end dates)  \n􀁘 Pay Date  \n􀁘 Gross Pay  \n􀁘 Employee deductions  \n􀁘 Net Pay  \nRequired Hiring Forms That Affect Payroll Deductions  \n􀁘 Federal Tax Form W-4  \n􀁘 Print from IRS website at start of each Calendar year as tax tables are updated  \n􀁘 State Tax Form M-4  \n􀁘 Print from MA DOR website at the start of each Calendar year  \n􀁘 Form I-9  \n􀁘 Employment Eligibility Verification  \n􀁘 Retirement System Application  \n􀁘 Full-time employees fill out form for your community’s Retirement System  \n􀁘 MA OBRA Application  \n􀁘 Part-time Employees required to participate in MA OBRA  \n**You may help an employee fill out a tax form, but you should never give them any advice on what to claim**","cbCain3uw2DzzYBO","https://ap.wps.com/l/cbCain3uw2DzzYBO","pdf",942640,"English","# Payroll overview\n## Payroll warrant\n## How payroll is processed\n## Timeline of a typical payroll\n# Payments and deductions\n## Types of payment\n## What gets deducted from payroll\n## Payroll voucher required contents\n## Required hiring forms affecting deductions\n## Payroll taxes","[{\"question\":\"What is a payroll warrant and what must it include?\",\"answer\":\"A payroll warrant authorizes the Treasurer to pay the warrant holder on demand. It should include payees, amounts paid, GL account numbers, the gross amount disbursed, and required signatures before checks/direct deposits are released.\"},{\"question\":\"How are regular pay, overtime, and double time treated for retirement deductions?\",\"answer\":\"Regular pay (straight time) is always considered for retirement deductions. Overtime and double time are usually not eligible for retirement deductions, with double time typically occurring on Sundays/holidays per union contract specifics.\"},{\"question\":\"Which hiring paperwork affects payroll deductions?\",\"answer\":\"Key forms include Federal W-4, State M-4, I-9 employment eligibility verification, a retirement system application, and MA OBRA applications (full-time and part-time requirements differ).\"}]","Introduction to Payroll | PDF",1789780316]