Additonal Pay (formerly One Time Payment)

Additional Pay

(formerly One-Time Payment)

Use the Additional Pay procedure to authorize and process additional payments that are separate from the employee’s regular appointment base salary—such as awards, bonuses, moving expenses, incentive pay, etc. To receive additional pay, the employee must have an active appointment for the time period in which the services were performed.

The Additional Pay Form must be completed and routed for campus off-line approval. Note: Multiple approval signatures are required.

Once the form is approved with the authorized signatures, the transaction may be entered into a “One Time Payment (OTP)” batch in HRMS Time Collection. For some specific types of additional pay, a Hand-Drawn Warrant must be requested instead of entering the amount into HRMS Time Collection. To request an off-cycle check, select the Hand-Drawn Warrant distribution checkbox on the Additional Pay Form. (You do not need to submit an additional Hand-Drawn Warrant Request Form.)

When the Additional Pay Process should NOT be Used

  • regular, continuing salary or wages from a current or additional appointment
    All salary payments for an employee’s ongoing appointments must be updated in the HRMS on the Job Data pages, with the actual wage amount located on the compensation page.
  • overtime, shift differentials, leave payouts (VCT/ SKS), or other exception pay due to an employee on a current or terminated appointment
    These amounts should either be entered into a regular HRMS Time Collection batch, or submitted on a Hand Drawn Warrant Request. (See Hand-Drawn Payroll Warrants for additional information on these types of transactions.)

Approval Routing Guidance
The following approvals are required on the form before any additional payment is to be processed:

  • requesting department
  • approving dean/director or designee
  • approving chancellor/vice chancellor, or president/vice president or designee
  • grants and contracts – if restricted FOPPS are used to make the payment
  • home department supervisor – if payment is not being made by the employee's employing department
  • campus finance office – if payment is for a moving reimbursement.
  • human resources office

For guidance on the appropriate use of additional payments, or clarifications on approval processing, please contact your campus human resources or faculty affairs office. Please see the approval routing examples on this page.

Policy and/or Procedure guidance

Use the information below to determine whether additional pay is appropriate for an employee, and what type of earnings code may be used.


State Personnel Board

CU Regent Policy

CU Administrative Policy Statements (APS)

Employee Services Procedures Guide

 

CU-Boulder
(includes system administration)

CU Colorado Springs

CU Denver

Earnings Codes

The following chart provides the earnings codes available for Additional Pay amounts (HRMS One Time Payment batches). No other earnings codes are valid for this type of payment. The chart also indicates whether the payment will be subject to the W-4 withholding rate or the supplemental tax rate according to IRS regulations.

Federal and state taxes are withheld at the posted rates for the current tax year. OASDI/Medicare tax and retirement will also be deducted if applicable.


Additional Pay Earnings Codes


Earnings Code

Description

Eligible Employees

Use & Examples (where applicable)

Tax Rate

Retirement Contributions

ADP

Add’l Pay – Student / Med Res

Students,
Medical Residents

Additional pay amount due to student employee or medical resident

Supp

Yes

ALW

Allowances - Uniform

Classified Staff

Payment of allowances (uniforms, tools, etc.). Used by Procurement Service Center only.

n/a

n/a

APF

Additional Pay Flat Amount

Classified Staff, Officer/University Staff,
Faculty

To be used for additional pay of a flat amount for additional work or services. Documentation is required. Payments for classified staff should be referred to HR before using this code.

Example: Faculty member, officer or university staff member performs an additional job, e.g. overload teaching w/ expectation of payment.

Supp

Yes

AWR

Awards - Taxable

All

To be used to pay awards (e.g., Teaching, Service or Research, etc).

Recognition/award programs must be pre-approved by appropriate campus entities (HR, Provost, VC, Org Principal) in accordance with PSC Procedural Statement: Recognition and Training.

Supp

401(k), 403(b), 457 only

BON

Bonus

Classified Staff, Officer/University Staff,
Faculty

To be used to pay bonuses.

Example: As part of signed agreement, used for payment of a bonus according to terms and conditions of offer letter or classified discretionary pay differential agreement form.

Supp

401(k), 403(b), 457 only

DPD

Discretionary Pay Differential

Classified Staff

Used to pay temporary pay differentials. Additional documentation is required.

W-4

Yes

HN1

Honorarium - One Time Payment

Classified Staff, Officer/University Staff,
Faculty

This payment may be given to a professional person for services beyond normal job duties for which fees are not legally or traditionally required.

W-4

Yes

INC

Incentive Pay

Officer/University Staff,
Faculty

To be used to pay incentive pay.

Example: As part of signed offer letter agreement, used for payment of incentive at completion of agreed upon terms and conditions.

Supp

Yes

LEG

UPI Med Legal

Faculty

Job code series 1100 and 1200 only, with UPI approval.

W-4

Yes

MVN

Moving Expense - Non Taxable

Officer/University Staff,
Faculty

To be used to pay non-taxable moving expenses.

Example: To pay non-taxable moving expenses, such as mileage and lodging, up to maximum included in offer letter. See ES Procedures Guide and related forms.

n/a

n/a

MVT

Moving Expense - Taxable

Officer/University Staff,
Faculty

To be used to pay taxable moving expenses.

Example: To pay taxable moving expenses, such as meals and other out of pocket expenses, up to maximum included in offer letter. See ES Procedures Guide and related forms.

Supp

n/a

PPN

Pay for Performance / Non-Base Building Award

Classified Staff

MUST REQUEST HAND-DRAWN WARRANT- not available in Time Collection

Salary Survey Increase payment amount that could not be added to base, because employee is at pay range maximum.

W-4

Yes

PPO

Pay for Performance / Achievement Pay

Classified Staff

To be used to issue performance-based achievement pay for classified staff. Human Resources approval is required.

Supp

Yes

REC

Recruitment Incentive

Officer/University Staff,
Faculty

To pay recruitment incentive amounts. Incentive must be documented in the offer letter

Example: Faculty housing payment set in offer letter

Supp

401(k), 403(b), 457 only

REF

Referral Award

Classified Staff

To be used to pay referral awards to current classified employees upon the referral and subsequent hire of a new state employee. Does not contribute to PERA.

Approved Discretionary Pay Differential agreement form is required.

Supp

n/a

RIN

Retirement Incentive

Classified Staff

MUST REQUEST HANDDRAWN WARRANT- not available in Time Collection

Example: Payment of a separation incentive resulting from a classified layoff where the employee is eligible for retirement.

Supp

401(k), 403(b), 457 only

SEV

Severance

Classified Staff,
Officer/University Staff

MUST REQUEST HAND-DRAWN WARRANT- not available in Time Collection

Example: Payment of a separation incentive resulting from a classified layoff.

Supp

401(k), 403(b), 457 only

SP1

Stipend - One Time Payment

Students

Use is restricted. Do not use to pay for services performed (to use this earn type no services can be required of the employee). Check with faculty affairs, academic affairs, or dean’s office for appropriate use.

Exempt from Medicare/OASDI taxes.

W-4

401(k), 403(b), 457 only

UOC

UPI On-Call Incentive

Faculty

To pay UPI on-call incentive amounts, limited to job code series 1100 and 1200 only.

Supp

Yes

Campus Approval Routing Examples:


CU Denver - Additional Pay Approvals

Pay Type

Personnel Group

Approval Routing

Incentive Pay

Faculty

Employing Department - School Dean (except School of Medicine) – Vice Chancellor – Human Resources

Moving Expenses Receipts must be attached

Faculty & Officer/University Staff

Employing Department - School Dean (except School of Medicine) – Vice Chancellor – Finance Office

All Others

Classified, Faculty, Officer/University Staff

Employing department - School Dean (except School of Medicine) – Vice Chancellor – Human Resources

Colorado Springs - Additional Pay Approvals

Pay Type

Personnel Group

Approval Routing

All Payments

Classified, Faculty, Officer/University Staff

Employing Department - School Dean – Vice Chancellor – Human Resources

Moving Expenses Receipts must be attached

Faculty & Officer/University Staff

Employing Department - School Dean – Vice Chancellor – Finance Office

Boulder - Additional Pay Approvals

Pay Type

Personnel Group

Approval Routing

All Payments

Faculty

Employing Department - School Dean - Appropriate VC/Faculty Affairs

All Payments

Research Faculty

Employing Department - School Dean - VC Research/Graduate School

All Payments

Classified Staff

Employing Department - Human Resources - Appropriate Vice Chancellor

All Payments

Officer/University Staff

Employing Department - Human Resources - Chancellor/Vice Chancellor/Faculty Affairs

System Administration - Additional Pay Approvals

Pay Type

Personnel Group

Approval Routing

All Payments

Classified Staff

Employing Department -CU-Boulder Human Resources

All Payments

Officer/University Staff

Employing Department -System Human Resources