Policies and Procedures
Chapter 25 - Payroll
25.10 About the Payroll
Policies
25.10.10 Purpose of these policies
25.10.20 Authority for these policies
25.10.30 Applicability
25.10.40 Employee definitions
25.15 The Central
Payroll Systems
25.15.10 Maine Financial and Administrative Statewide Information
System (MFASIS – HR)
25.15.20 Maine State Time & Attendance System
25.15.30 MFASIS Warehouse – HR
25.20 Payroll Accounting Requirements
25.20.10 Payroll revolving accounts and other accounts used for payroll
activities
25.20.20 Required payroll records and reports
25.20.30 Agency required payroll certifications
25.20.40 Payment and reconciliation of deductions and employer's costs
25.20.50 Employee transfers between agencies
25.30 Wage Computations
25.30.10 Pay dates
25.30.20 Taxable fringe benefits
25.30.30 Non-cash employee benefits
25.35 Wage Reporting
25.35.10 Policy
25.35.20 Distribution of Form W-2
25.35.30 Reissued Form W-2
25.35.40 Form W-2 Corrections
25.35.50 Non-Financial W-2 Corrections
25.35.60 Financial W-2 Corrections
25.40 Leave
25.40.10 Leave processing
25.40.20 Termination benefits
25.40.30 Accrued sick leave buyout
25.50 Payroll Deductions
and Reductions
25.50.10 Payroll Deduction Administration
25.50.20 Mandatory (standard) deductions
25.50.30 Voluntary deductions
25.50.40 Deductions descriptions
25.50.50 Payroll deduction responsibilities
25.50.60 Federal Income Tax
25.50.70 Medicare Tax
25.50.80 State Income Tax
25.50.90 Tax Refunds
25.60 Garnishments
and Wage Assignments
25.60.10 Garnishments and levies
25.60.20 Child support
25.60.30 Wage assignments
25.60.40 Other debt collection procedures
25.70 Payment Methods
25.70.10 Employee payment options
25.70.20 Agency deposit of employee’s earnings
25.70.30 Amounts due to deceased employees
25.75 Miscellaneous
25.75.10 Commercial Solicitation
25.75.20 Policy on Replacement, Supplemental, Advance Payments
25.80 Salary Overpayment
Recoveries
25.80.10 Definitions
25.80.20 Recovery of overpayment for employees
25.80.30 Recovery Methods
25.80.40 Partial recovery for active employees
25.80.50 Recovery for funds affecting a previous tax year
25.80.60 Employee termination from state with balance owing
25.80.70 Agency internal control system to prevent overpayments
25.90 Retroactive
Payments
25.90.10 Policy definitions
25.90.20 Collective bargaining agreement payments
25.90.30 Other retroactive compensation
25.90.40 Examples of other retroactive compensation
