Finance
POSTMASTER/FIELD
GUIDE REVISION
Employee Emergency Salary Issued Process
Effective November 24, 2005, Post OfficesTM and
postal retail units must follow new procedures to issue emergency salary
to an employee. Also included is the grievance settlements prepayment
process. As a result, the titles and descriptions for Account Identifier
Codes (AICs) 554 and 754 must be modified.
The procedures below replace current policy and
procedure (P&P) 119 and 120, but will be numbered as P&P 54.1.
P&P 119 and 120 will be placed on reserve.
Postmaster/Field Guide
* * * * *
[Insert policy and procedure (P&P) 54.1
to read as follows:]
Employee Emergency Salary Issuance
- P&P 54.1
Procedure
Payroll Work or Leave Hours
Adjustments
When an employee receives a salary check that is
substantially less than the amount due, a payroll adjustment authorized
by the postmaster, manager, or supervisor is required.
1. If the employee requests an emergency
salary due to a salary check received that is less than the amount due,
in addition to the payroll adjustment, the postmaster, manager, or supervisor
must also complete an emergency salary authorization.
2. If the actual net amount cannot be
determined for an emergency salary authorization, management may authorize
an amount equal to 65 percent of the estimated gross as a guideline to
calculate the net amount due.
Note: An interim
emergency salary is not authorized for the following:
• Claims less than a full day of pay.
• Terminated employees.
• Equipment maintenance allowance (EMA).
• Employee business expense (EBE).
• Back pay awards.
Use the following table as a guideline:
| If...
|
Was
Emergency Salary Requested? |
Use...
|
Process
|
AIC
|
| An employee
(non-rural carrier) receives a payroll check that is less than amount
due... |
Yes |
PS Form 2240 top
and bottom portion (in lieu of PS Form 1608). Enter the appropriate
pay period and week. |
Employee presents
authorized PS Form 2240 to retail unit and is issued a no-fee money
order for the authorized amount. PS Form 2240 is then submitted to
the Scanning and Imaging Center (SIC). |
554 |
| No |
N/A |
The supervisor enters
the adjustment into the Time and Attendance Collection System in AdjustPay.
|
N/A |
| Rural
carrier receives a payroll check that is less than amount due...
|
Yes |
PS Form 2240-R and
PS Form 1608. Enter the correct pay period.
Note: On
PS Form 1608, check off rural carrier payroll check less than amount
due. |
The employee presents
the authorized PS Form 2240-R and PS Form 1608 to the retail unit.
The retail unit issues a no-fee money order for the authorized amount
and submits PS Form 2240-R and PS Form 1608 to the SIC. |
554 |
| No |
PS Form 2240-R only.
|
The employee's postmaster,
manager, or supervisor submits PS Form 2240-R to the SIC. |
N/A |
| Non-receipt of Salary
Check |
Yes |
PS Form 1608.
Note: On
PS Form 1608, check the Salary Check Failed to Arrive on Due Date
box. |
The employee presents
the authorized PS Form 1608 to the retail unit. The retail unit issues
a no-fee money order for the authorized amount. PS Form 1608 is filed
at the local retail unit. The employee reimburses the amount once
he/she receives the payroll check. |
754 |
Payroll Check Is Less than
Amount Due (Non-Rural Carrier)
How to Complete PS Form 2240
When a payroll check is less than the amount due,
PS Form 2240, Pay, Leave, or Other Hours Adjustment Request,
must be used for payroll adjustment and to request an interim emergency
salary. The postmaster, manager, or supervisor completes the PS Form 2240
as follows:
1. In the top portion of PS Form 2240,
complete the following:
• Employee's name.
• Designation activity code.
• Base level.
• Finance number.
• Social Security number (SSN).
• Year.
• Pay period.
• Week number (1 or 2).
• Hour(s) to be adjusted.
• Signature of authorizer (postmaster, manager,
or supervisor).
2. In the bottom portion (Emergency
PS Form 2240 (in lieu of PS Form 1608), complete the following:
• Pay period.
• Year.
• Amount of emergency salary for the corresponding
week (Week 1 or Week 2).
• Total amount to be issued (should not exceed
65 percent of the estimated gross amount due).
• The Unit Number of the issuing retail unit
(10-digit Unit ID).
• Date of issue.
• Authorizer's (employee's postmaster, manager,
supervisor) printed name and phone number.
• Signature of authorizer and date.
How to Issue Emergency Salary
for One Week of a Pay Period
If an emergency salary is issued for 1 week of a
pay period, the postmaster, manager, or supervisor performs the following:
1. Completes one PS Form 2240 including
the bottom portion of the form (in lieu of PS Form 1608) Emergency Salary
Authorization section.
2. Enters the amount of emergency salary
to be issued in the appropriate week (Week 1 or Week 2).
3. Enters the total amount of the emergency
salary issued in the total amount for pay period.
Note: An amount
must be entered in the Week and the Total box.
How to Issue Emergency Salary
for Both Weeks of a Pay Period
If emergency salary is issued for both weeks
of a pay period, follow these steps:
1. The postmaster, manager, or supervisor
completes one PS Form 2240 for Week 1 and another PS Form 2240 for Week
2. On the Week 2 PS Form 2240:
a. Complete the bottom portion of the
form (in lieu of PS Form 1608), Emergency Salary Authorization section.
b. Enter the amount of emergency salary
to be issued for each week (Week 1 and Week 2).
c. Enter the total amount of emergency
salary issued in the total amount for pay period.
Note: An amount
must be entered in each Week and Total box.
2. The employee presents the completed
PS Form 2240 to a Post Office or postal retail unit and signs the bottom
portion of the form (Emergency Salary Authorization) at the time the emergency
salary is received from the Post Office or postal retail unit.
3. The Post Office or retail unit performs
the following tasks:
a. Issues the employee a no-fee postal
money order for the amount authorized on the bottom portion of the PS
Form 2240.
b. Enters the amount issued into AIC
554, Payroll Adjustment Payment Issued.
• POS ONE offices must use the correct system-driven
process and enter the employee's name, Social Security number, pay period-year,
and amount.
• Integrated retail terminal (IRT), Electronic
Money Order Voucher Entry System (eMOVES), and small Post Office reporting
tool (SPORT) offices must enter the employee's Social Security number,
pay period-year, and amount.
c. Submits PS Form 2240 to the Scanning
and Imaging Center.
Note: The Post
Office that issues the no-fee money order must ensure that the employee
name, Social Security number, and amount are entered into their reporting
system (POS ONE, IRT, MOVES, SPORT). If the employee's information and
valid SSN is not entered, the amount will be expensed to the unit's finance
number and Unit ID.
Rural Carrier Payroll Check
Is Less than Amount Due
When a payroll check for a rural carrier is substantially
less than the amount due, PS Form 2240-R and PS Form 1608 (November 2005)
must be used to request an interim emergency salary.
1. The postmaster, manager, or supervisor
completes PS Form 2240-R, Rural Pay or Leave Adjustment Request,
as follows:
• Name of rural carrier.
• Finance number.
• Social Security number.
• Designation activity code.
• Route number.
• FLSA.
• Year.
• Pay period.
• Hour(s) to be adjusted.
• Signature of authorizer (postmaster, manager,
or supervisor).
2. The employee's postmaster, manager,
or supervisor also completes PS Form 1608, Emergency Salary Authorization
and Receipt, as follows:
• Employee name.
• Social Security number.
• Pay period.
• Year.
• Unit ID of the office issuing the emergency
salary.
• Position.
• Pay location.
• Date of issue.
• Check off appropriate box.
• Amount of emergency salary to be issued,
numeric and written (not to exceed 65 percent of the estimated gross amount
due).
• Serial number of money order issued.
• Authorizer's (employee's postmaster, manager,
or supervisor) signature.
3. The rural carrier presents a completed
PS Form 2240-R and PS Form 1608 to a Post Office or postal retail unit.
The rural carrier signs and dates PS Form 1608 at the time the emergency
salary is received from the Post Office or retail unit.
4. The Post Office or postal retail
unit performs the following tasks:
a. Issues the employee (rural carrier)
a no-fee postal money order for the amount authorized on PS Form 1608
and enters the money order number on the form.
b. Enters the amount issued into AIC
554, Payroll Adjustment Payment Issued.
• POS ONE offices must use the correct system-driven
process and enter the employee's name, Social Security number, pay period
year, and amount.
• IRT, eMOVES, and SPORT offices must enter
the employee's Social Security number, pay period year, and amount.
c. Submits PS Form 2240-R and the PS
Form 1608 to the Scanning and Imaging Center.
Note: The
Post Office that issues the no-fee money order must ensure that the employee
name, Social Security number, and amount are entered into the reporting
system (POS ONE, IRT, eMOVES, SPORT). If the employee's information and
valid SSN is not entered, the amount will be expensed to the unit's finance
number and Unit ID.
Non-Receipt of Salary Check
When an employee does not receive a salary check,
the office must use PS Form 1608 to request an interim emergency salary.
1. The postmaster, manager, or supervisor
completes PS Form 1608 as follows:
• Employee name.
• Social Security number.
• Pay period.
• Year.
• Unit ID of the office issuing the emergency
salary.
• Position.
• Pay location.
• Date issued.
• Check off appropriate box.
• Authorized local emergency payment amount
to be issued, numeric and written (use net amount from the Payroll Register).
• Authorizer's (employee's postmaster, manager,
or supervisor) signature.
2. The employee presents a completed
PS Form 1608 to a Post Office or postal retail unit and signs and dates
the form at the time the emergency salary is received from the Post Office
or postal retail unit.
3. The Post Office or retail unit performs
the following tasks:
a. Issues the employee a no-fee postal
money order for the amount authorized on PS Form 1608, and enters the
money order number on the form.
b. Enters the amount issued into AIC
754, Authorized Emergency Salary Issued, on PS Form 1412, Daily Financial
Report. (POS ONE offices must use the correct system-driven process
and enter the employee's Social Security number and amount).
c. Maintain a master control in the
unit with the employee's name, date, and amount issued, and files PS Form
1608 locally. Do not forward PS Form 1608 to the Scanning and Imaging
Center.
Note: The
Post Office that issues the no-fee money order must ensure that the employee
name, Social Security number, and amount are entered into the POS ONE
system. If the employee's information and valid SSN are not entered, the
amount will be expensed to the unit's finance number and Unit ID.
4. Once the employee receives the payroll
check, the employee must reimburse the amount issued to the Post Office
or retail unit. The Post Office or retail unit performs the following
tasks:
a. Enters the reimbursed amount into
AIC 354, Authorized Emergency Salary Cleared, on PS Form 1412, Daily
Financial Report.
b. Issues a PS Form 3544, Receipt
for Money, or system-generated PS Form 3544 to the employee.
c. Updates the master control with the
date and amount paid under the employee's name.
Grievance Settlement Prepayment
In the event that an employee is not paid within
60 days after submission of all the necessary grievance settlement paperwork,
management may authorize an interim emergency salary equal to 65 percent
of the net amount due, as long as the adjustment is for less than 80 hours.
| If
the Employee... |
May
Emergency Salary Be Requested? |
PS
Form |
Process
|
AIC
|
| Is due a payment
for grievance settlement within 60-days |
No |
Appropriate documentation
as required by Compensation. |
The postmaster,
manager, or supervisor submits the appropriate documentation as required
by Compensation Letter 2004-050. |
N/A |
Does not receive
payment within 60 days after the grievance, a settlement is submitted
to ASC and the claim is for less than 80 hours.
Note: A
grievance prepayment exceeding 80 hours cannot be issued locally.
|
Yes |
Appropriate documentation
as required by Compensation and a PS Form 1608 authorized by the postmaster,
manager, or supervisor.
Note: On
PS Form 1608 check off salary check failed to arrive on due date.
|
Postmaster, manager,
or supervisor ensures the proper documentation is submitted as required
by Compensation Letter 2004-050. The employee presents the authorized
PS Form 1608 to the retail unit and is issued a no-fee money order
for the authorized amount. The local retail unit files the PS Form
1608. The employee reimburses the amount once the grievance settlement
check is received. |
754 |
| Does not receive
payment within 60 days after the grievance settlement is submitted
to ASC and the claim is for 80 hours or more |
No |
Appropriate documentation
as required by Compensation. |
The postmaster,
manager, or supervisor submits the appropriate documentation as required
by Compensation Letter 2004-050. |
N/A |
To request a grievance prepayment for settlements
greater than 80 hours, the authorizing manager or supervisor must send
an electronic mail request to Eagan Grievance-Prepay or submit written
notification to the following address:
US POSTAL SERVICE PAYROLL SERVICES
BRANCH
PL 9631 EAGAN ASC
2825 LONE OAK PKWY
EAGAN MN 55121-9631
e-mail: eagan.grievance.prepay@usps.gov
* * * * *
[Delete the text of policy and procedure (P&P)
119 and 120 and place P&P 119 and 120 on reserve.]
* * * * *
Account Identifier Code and
General Ledger Account Crosswalk
* * * * *
[Revise AIC 554 to read as follows:]
| AIC
|
Master
Title |
General
Description |
GLA
|
FPR
|
Revenue
|
| 554 |
Payroll Adjustment
Emergency Salary Issued |
Emergency salary
issued to an employee for payroll adjustment, this is collected through
the Automated Salary Advance Collection (ASAC) system. Requires PS
Form 2240, Pay, Leave, or Other Hours Adjustment Request.
|
13411554
|
N/A |
No |
* * * * *
[Revise AIC 754 to read as follows:]
| AIC
|
Master
Title |
General
Description |
GLA
|
FPR
|
Revenue
|
| 754 |
Authorized Emergency
Salary Issued |
Authorized emergency
salary issued to an employee due to non-receipt of payroll check.
Requires PS Form 1608, Emergency Salary Authorization and Receipt.
Note: Local
management is responsible for the collection of the outstanding emergency
salary issued. |
13412754
|
N/A |
No |
* * * * *
We will incorporate these revisions into the next
printed edition of the Postmaster/Field Guide. The online version
is accessible on the Postal Service Intranet.
• Go to http://blue.usps.gov/finance.
• Under "Other Links," click on Accounting.
• Under "What's New with Accounting Services,"
click on Postmaster/Field Guide.
(The direct Web site address is http://acs/pubs/pmfg.php.)
— Payroll Accounting and
Revenue and Field Accounting, Finance, 11-24-05
|
