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Includes prerequisites for new hires, required withholding forms, pay frequency rules, and deduction categories with references and key definitions.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/liu-f-c-1004-payroll-standard-operating-procedure/252374/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/liu-f-c-1004-payroll-standard-operating-procedure/252374.png","ImageObject",442,249,{"name":42,"@type":43},"Dipper","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-27","2026-09-13",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",13,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What are the required prerequisites for new hires under this payroll SOP?","Question",{"text":63,"@type":64},"New hires must provide current versions of required hiring documents, including W-4, IT-2104, I-9, HR data form, signed appointment letter, oath of allegiance, union dues deduction forms when applicable, and position approvals. Collective bargaining agreements are also required.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How does the SOP define pay frequencies for different employee roles?",{"text":68,"@type":64},"The SOP recognizes four pay frequencies: weekly (every Tuesday of the month), semi-monthly (5th and 20th day), monthly (last workday of the month), and a separate category listed as every Tuesday and Wednesday of the month with an annual frequency value.",{"name":70,"@type":61,"acceptedAnswer":71},"What types of payroll deductions does the SOP cover?",{"text":72,"@type":64},"Mandatory deductions include federal and state income taxes, NYS Paid Family Medical Leave tax, Social Security, Medicare, and garnishments. Optional pre-tax deductions include group medical/dental/vision, healthcare flexible spending, supplemental retirement savings (SRA), dependent care reimbursements, and Section 457 contributions. After-tax deductions include optional life insurance, Roth SRA contributions, pet insurance, and auto/home insurance.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},252374,1790108318,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":22},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","SOP-PAYROLL  \nSOP ID: L I U - F - C - 1 0 0 4  \nPOLICY TYPE: F I N A N C E  \nRESPONSIBLE OFFICIAL TITLE: VP FINANCE & TREASURER RESPONSIBLE OFFICE: C O N T R O L L E R ’ S O F F I C E EFFECTIVE DATE:  \nNEXT REVIEW DATE:  \nSUPERSEDES POLICY DATED:  \nI. STANDARD OPERATING PROCEDURES  \nIt is the University’s policy to process accurate and timely payments to employees, comply with governmental  \nregulations, and provide exceptional customer service in keeping with the high standards promoted by the University.  \nThe Payroll Department oversees all University’s payroll-related functions. The Payroll Office is responsible for scheduling and processing payroll in compliance with federal, state and local laws and regulations as well as union contracts. In addition, the Office handles leave-taken and hours-paid calculations, tax withholdings, non-benefit employee deductions, issuance and distribution of direct deposit and net paychecks, payments for deductions and union benefits, and general ledger posting. The Department, a unit of the Office of the Controller’s Office in the, also provides input into tax compliance matters, including those involving payroll system configuration, accounting responsibilities, issuance of annual employee tax statements (Forms W-2) and the filing of employer tax returns.  \nPrerequisites  \nThe following list of prerequisites for new hires. Current versions of the following documents:  \n•All required hiring documents  \no W-4, Employee's Withholding Allowance Certificate  \no IT-2104, Employee's Withholding Allowance Certificate  \no I-9 Employment Eligibility Verification  \no HR Data form  \no Signed Appointment Letter  \no Oath of Allegiance  \no Check off Dues deduction form applicable to union members  \no Approval/sign off of position  \n•Collective Bargaining Agreements  \nResponsibilities  \nThe following personnel play key roles in execution ofthis SOP:  \n• Finance Division Key Constituents  \no VP of Finance-Overall executive sponsor; interfaces with senior leadership to ensure key priorities are reflected in the payroll process.  \no Other Finance Personnel-Responsible for the processing of payroll, compliance, payroll deductionsand withholding, filing of tax returns, tracking time worked and paid time off.  \n• Other Key Constituents  \no Human Resources Department-Responsible for hiring portal, onboarding, collection and verification of documents, employee record keeping.  \no University Counsel-Provide direction relating to employment matters and union contracts.  \nProcedures  \nPayroll frequencies  \nLong Island University recognizes four pay frequencies depending on the role/job the employee holds. These frequencies are:  \n\n| |  | \u003Cbr>Pay Date(s) | \u003Cbr>Annual Frequency |\n| --- | --- | --- | --- |\n| Weekly |  | Every Tuesday of the month | 52 |\n| Semi-monthly |  | 5th &20th day of the month | 24 |\n| Monthly |  | Last work day of the month | 12 |\n| |  | Every Tuesday and Wednesday of the month | 26 |\n\nMethodology of recording time:  \n• Bi-weekly employees are to fill out system generated timesheets and have their supervisor approve before forwarding to payroll for processing.  \n• Weekly Public Safety employees use the Kronos time and attendance system.  \n• Monthly employees submit a timesheet by the 10th day of the following month. Timesheet located at  \n[https://www.liu.edu/about-LIU/administrative-departments/business-and-finance/Monthly-Record-of](https://www.liu.edu/about-LIU/administrative-departments/business-and-finance/Monthly-Record-of)Attendance.  \n• Student employees enter time via MY.LIU on a LIU Administrative network. Timesheets are approved by supervisors electronically.  \nPayroll Deductions:  \nMandatory deductions include:  \n• Federal and state income taxes (based on an individual’s W-4 filing status and IT-2104; W-4 & IT-2104 filing status may be changed at any time by completing a new W-4 & IT-2104.  \n• NYS Paid Family Medical Leave tax;  \n• Social Security taxes;  \n• Medicare taxes; and  \n• ","cbCairxILVNWlY4Z","https://ap.wps.com/l/cbCairxILVNWlY4Z","pdf",222879,"English","# Standard Operating Procedures\n## Prerequisites\n## Responsibilities\n## Procedures\n### Payroll frequencies\n### Methodology of recording time\n### Payroll Deductions\n## References\n## Definitions","[{\"question\":\"What are the required prerequisites for new hires under this payroll SOP?\",\"answer\":\"New hires must provide current versions of required hiring documents, including W-4, IT-2104, I-9, HR data form, signed appointment letter, oath of allegiance, union dues deduction forms when applicable, and position approvals. Collective bargaining agreements are also required.\"},{\"question\":\"How does the SOP define pay frequencies for different employee roles?\",\"answer\":\"The SOP recognizes four pay frequencies: weekly (every Tuesday of the month), semi-monthly (5th and 20th day), monthly (last workday of the month), and a separate category listed as every Tuesday and Wednesday of the month with an annual frequency value.\"},{\"question\":\"What types of payroll deductions does the SOP cover?\",\"answer\":\"Mandatory deductions include federal and state income taxes, NYS Paid Family Medical Leave tax, Social Security, Medicare, and garnishments. Optional pre-tax deductions include group medical/dental/vision, healthcare flexible spending, supplemental retirement savings (SRA), dependent care reimbursements, and Section 457 contributions. After-tax deductions include optional life insurance, Roth SRA contributions, pet insurance, and auto/home insurance.\"}]","LIU-F-C-1004 Payroll - Standard Operating Procedure | PDF",1789261269]