|CAS VOUCHER EDITS
The following CAS edits control
the processing of travel vouchers containing taxable amounts:
1. If the IRS Code is 'T', the batch type must be VRT,
VTR, VTS or KTV and the IRS Amount must be greater than
2. If an IRS Amount is entered, the IRS Code must be
'T', and the total IRS Amounts cannot exceed total payment
amounts on the voucher. (The system allows multiple payees
with IRS Amounts on one voucher.)
3. If the IRS Code is 'T' and a valid IRS Amount is entered,
the system will verify that the Payee ID (employee's Social
Security Number) and employee's last name has an EXACT
match on the payroll file. If an exact match is not found,
error message "INVALID PAYEE ID" will be issued
and the voucher will not process.
Payee Names must be entered
in the following format: Last Name, First Initial, Middle
Initial. No spaces or special characters such as apostrophes
may be entered within the last name. If you are unable
to match on Social Security Number and Name, refer to
your agency's Salary Register.
Agencies receive a monthly VOU943,
Listing of Taxable Employee Travel Payments by Agency. This report lists Taxable Amounts on vouchers which were
paid by the CAS during the month and have been transferred
to the Payroll System for withholding and reporting. This
report prints at agency printers. Agencies without printers
receive this report through OSC distribution.
In December only, one or more
weekly VOU943 reports will be distributed to agencies,
reflecting taxable employee travel payments made during
the beginning of December and transferred to the Payroll
System for automated withholding and reporting for the
The VOU943 should be used to
confirm Taxable Amounts processed through the CAS during
the month. If OSC receives notification of a fine levied
by IRS for inaccurate or incomplete reporting of these
taxable amounts, the fine will be charged to the responsible
CAS/PAYROLL DATA TRANSFER
Taxable expense data is collected
by the CAS on a monthly basis. The data is transferred
to the Payroll System at the beginning of the next month
and applied to the next payroll processed. The taxable
expense amount is added to the biweekly gross prior to
the calculation of Federal, State and Social Security/Medicare
taxes. Since the taxable expense reimbursement was already
paid as a result of the travel voucher, no additional
amount will be paid on the payroll check.
The taxable expense amount appears
on the employee's check stub in the ADDT'L SAL INFO block
with the code TXE and is included in the YTD GROSS amount.
It also appears on the Salary Register and in the YTD
GROSS and YTD TAX EXP on the PRG-1, Payroll YTD Summary
Payments to inactive employees
may be processed through the CAS. If an employee has become
inactive in one agency but is active in another, the Payroll
System will apply the taxable expense amount where the
employee is active. If the only employee record found
on the Payroll System is inactive when the monthly data
from CAS is processed, the employee's YTD GROSS and the
YTD Taxable Expense in that record will be updated and
reported on the W-2.
Agencies receive an accepted
taxable expense transaction listing with their salary
Calendar Year-End Processing
For December payments, the monthly
transfer of taxable expense data prevents standard payroll
processing for withholding and reporting in the appropriate
calendar year. To maximize the automated process, taxable
expense amounts paid in early December will be transferred
to Payroll in one or more weekly processes in December.
The number of weekly transfers will vary each year, depending
upon the year's accounting and payroll cycles. Specific
dates will be published in a joint Accounting/Payroll
bulletin each fall.
The end of December process
will then transfer only taxable expense amounts paid in
December after the last weekly transfer. For these amounts,
payroll will prepare Social Security/Medicare deficiency
transactions and update employee YTD Gross. Federal, State
and Local income taxes will not be withheld from these
transactions. The Social Security/Medicare deficiency
will be processed against the employee's first paycheck
in January of the next tax year (unless the employee has
already paid the maximum annual social security amount
for the preceding year).
Payroll adjustments can be
processed using the Taxable
Expense Corrections form.
All adjustments require completion of the Line Number,
Employee Name, Social Security Number and Correct Taxable
Expense Amount blocks.
As soon as the need for adjustment
has been identified, prepare and send the Taxable Expense
Correction form to OSC as explained below.
A. To correct an amount of taxable expense previously
reported - Enter the Correct Taxable Expense Amount,
and the Incorrect Taxable Expense Amount previously
reported. Payroll will update the employee's YTD GROSS
and YTD Taxable Expense.
B. To report taxable expense amounts which should have
been but were not reported through the CAS - Enter the
taxable expense amount. Payroll will update the employee's
YTD GROSS and YTD Taxable Expense. Federal, State and
local income taxes will not be withheld on the taxable
expense amount but Social Security/Medicare taxes will
be. The taxable expense amount will be reported on the
C. To report taxable expense amounts when an 'occasional'
advance equals or exceeds total reimbursements (no voucher
processed through the CAS) - Enter the Correct Taxable
Expense Amount. Payroll will update the employee's YTD
GROSS and YTD Taxable Expense. Federal, State and local
income taxes will not be withheld on the taxable expense
amount but Social Security/Medicare taxes will be. The
taxable expense amount will be reported on the W-2.
Send Taxable Expense Corrections forms to:
Office of the State Comptroller
Payroll Deductions - Tax Refund Unit
110 State Street - 8th Floor
Albany, New York 12236