Payroll Services

UCF does not process On Demand Check Requests for instances of hours that either were not submitted or approved by the manager before the payroll processing deadlines. Retroactive time should be entered as soon as possible and will be calculated on the next available paycheck.

Under very specific circumstances, an on-demand check request can be requested by the department manager or HRBC. To request an On Demand check, please complete the On Demand Check Request Form and attach it to a Workday Help Case.  Please be aware that a $50.00 fee per check request will be charged to the department. If the error was a result of Human Resources’ processing, the fee will be waived.

Once Payroll Services has processed the check/payment, the person who prepared the Workday Help Case with the attached form will be notified the case has been reviewed, when the payment will be completed, and for the requestor to notify the employee when to expect the deposit or paper check (if no active direct deposit).

Retroactive payments are defined as payments owed to an employee due to late hire actions, Job family, or other mid pay -period changes. Below is a brief list of some reasons for a request:

1. Late hire action
2. Job Family or other mid pay-period changes

As a reminder: UCF does not process On Demand Check Requests for instances of hours that either were not submitted or approved by the manager before the payroll processing deadlines. Retroactive time should be entered as soon as possible and will be calculated on the next available paycheck.

To request a retroactive payment, please complete the Retroactive Payment Request Form.

Retroactive payments requests should be submitted via a Workday Help case for retroactive actions that occurred more than 2 pay periods in the past.  Payroll processing deadlines are posted on the Payroll Calendar monthly.  All required documentation and signatures are due in HR by the deadline, or the request will be suspended for a future pay period (assuming the required documentation is received by Payroll Services for that future pay period).

If you have any questions regarding paycheck procedures, please contact Payroll Services at payroll@ucf.edu.

Overpayments can occur at UCF because of some of the following reasons:

• Inaccurate or falsified timesheets
• Error in keying daily time in Workday
• The department requests retroactive payment for hours that were already processed
• Error in the compensation rate on the hire action
• Revision of a compensation rate or full-time equivalency that is retroactive or not keyed by the deadline
• Department submitting termination actions late and not entering leave without pay for scheduled hours after termination date
• Department not entering leave without pay for employees who did not work their entire schedule and did not have enough accrued leave time to be in pay status for time not worked

Refer to the Salary Overpayment Penalty to view the entire policy.

Purchase Orders, Limited Purchase Orders and Purchase Requisitions should be used when the person is not a current UCF employee and is considered an independent contractor by the IRS factors. These forms can be found on the Finance & Accounting and Purchasing Web pages. There are 20 factors to consider when determining employee/employer relationship. Some of these factors are: work place, training, instructions, set hours, reports, etc. For a complete list, please visit the IRS web page at www.irs.gov.

If a Non-Overtime Eligible/Exempt employee has a 1.00 FTE in a line position, and works for a secondary department in a position unrelated to their primary position, this is referred to as Dual Compensation.  Dual Compensation can also be referred to as “overload” in the instances of faculty employment, when the faculty member is exceeding a 1.00 FTE for their same department.

If an Overtime Eligible/Non-Exempt employee has a 1.00 FTE in a line position and would like to work for a secondary department in a position unrelated to their primary position, this is referred to as Dual Employment.  Overtime Eligible/Non-Exempt employees may not do Dual Compensation due to their non-exempt status under FLSA.  These employees must complete the appropriate form and record all hours worked on timesheet for overtime pay.  Please refer to the UCF Overtime Eligible/Non-Exempt Dual Employment Procedure for specific instructions.

Please refer to the links below for more information:

• Dual Compensation Guidelines
• Request for UCF Dual Compensation Form (Not Overtime Eligible/Exempt personnel)
• Dual Employment Guidelines
• Request for UCF Employment Form (Overtime Eligible/Non-Exempt personnel)

On-Call payments are made to A&P Non-Exempt, USPS Non-Exempt, and regular Non-Exempt OPS (All Overtime Eligible) employees who have been instructed, in writing, by the appropriate management to remain available to work during an off-duty period. There are several provisions applicable to on-call assignments.

Call-Back payments are made if an employee is called back to work beyond the employee’s scheduled hours of work for that day. The employee shall be credited for actual time worked as well as time to and from the employee’s home to the assigned work location or minimum of two (2) hours, whichever is greater.

For information regarding the provisions of this type of payment, please download the On-Call and Call-Back Form .

*This form should only be used after management has carefully considered whether the employee can or cannot perform the assignment during regular work hours.

Several components determine an individual’s particular taxation such as the way the W-4 Card is completed, citizenship status, age, student enrollment status and multiple employment that results in a dual compensation situation.

In the State of Florida, there are 3 taxes that must be addressed during employment:

1. Social Security (6.20% of gross taxable wages up to $184,500 in 2026)
2. Medicare (1.45% of gross taxable wages under $200,000 and 2.35% on all gross taxable wages over $200,000)
3. Federal Withholding Tax (see IRS Publication 15, Employer’s Tax Guide)

All Employees
All employees are subject to federal withholding tax based on the way the W-4 Card is completed. Factors on this card that determine the amount of tax are Marital Status, Number of Withholding Allowances, any Additional Amount Claimed and if the Exemption Box is completed or not.

*Please note: UCF does not withhold state income tax. Employees paying taxes in another state need to contact their local or state revenue office to make payment arrangements.

In order to determine the correct amount of federal withholding tax that will be deducted from each paycheck, please visit the Internal Revenue Service (IRS) website and review Publication 15, Circular E, Employer’s Tax Guide, for bi-weekly tax tables.

One exception allowed for not paying federal withholding tax relates to employees who are from a country which shares a tax treaty with the United States. Certain conditions must be met and UCF, as the withholding agent, reserves the right to deny a tax treaty benefit based on information obtained. UCF Human Resource is committed to providing Non-Resident Alien (NRA) employees with a high degree of customer service, which includes information related to employment in the United States and at the University of Central Florida.

The second exception allowed is when an employee claims exemption from withholding and certifies that he or she has met all of the conditions for exemption stated on the W-4 Form. Exemption from withholding in this manner expires on February 16th of the following calendar year from which the form was signed.

USPS, A&P, Faculty & Executive Service
Social Security and Medicare tax will be deducted from an employee’s paycheck in the amount of 7.65% based on the total taxable gross amount.

Phased Retirees
Medicare tax will be deducted from an employee’s paycheck in the amount of 1.45% based on the taxable gross amount.

OPS Non-Students (Hourly and Adjuncts)
Medicare tax will be deducted from an employee’s paycheck in the amount of 1.45% based on the total taxable gross amount. Employees in this category will also pay into the FICA Replacement Plan in the amount of 7.50%.

Graduate Student Employees
Premise:
The University provides assistantships for graduate assistants to gain research and/or teaching experience as part of their education toward a graduate degree. Graduate students are defined by having a job profile in the job family of Student Employment (OPS).

Criteria for Exemption Eligibility:

1. The Graduate Catalog provides definitions for determining full-time status of a graduate student. In any given term, graduate students are considered full-time when they are registered for 9 hours in Fall and Spring terms, and 6 hours in Summer terms, or 3 hours of thesis or dissertation regardless of term. Please refer to “Full-time Enrollment Policies” in the current Graduate Catalog for complete details about this topic.
2. In order to be exempt from FICA tax, students must be (1) enrolled in at least ½ time status at UCF, (2) regularly attending classes in the semester at UCF and (3) working as a graduate assistant at UCF.
3. Students must be “scheduled” to work less than 30 hours per week in order to have FICA exception. A schedule is determined by the employing department and loaded into the Workday system. If information is loaded with an incorrect schedule, this will not merit a refund of past taxes deducted.

Failure to meet the above criteria will result in the student paying Social Security (6.20%) and Medicare (1.45%) tax on the taxable gross paid for the pay period. Each department is responsible for the employer-matching portion of the tax and it will come out of the same funding department being charged for the student’s salary.

Keep in mind that graduate students are limited in the number of hours they may work by Graduate Studies. In some cases, a Supplemental Assignment Form is required. Even if the form is approved, if the student works 30 or more hours, they will become subject to FICA taxes.

Undergraduate Student Employees
Premise:
Undergraduate students are defined by having a job profile in the job family of Student Employment (OPS).

Criteria for Exemption Eligibility:

1. The Student Financial Assistance Employment Manual and Undergraduate Catalog provide definitions for determining full-time status of an undergraduate student. In any given term, undergraduate students are considered full-time when they are registered for 12 hours in Fall, Spring, or Summer terms. However, the IRS uses the US Department of Education’s definition of half time for undergraduates which is six hours.
2. In order to be exempt from FICA tax, students must be (1) enrolled in at least ½ time status at UCF, (2) regularly attending classes in the semester at UCF and (3) working as a student assistant at UCF.
3. Students must be “scheduled” to work less than 30 hours per week in order to have FICA exception. A schedule is determined by the employing department and loaded into the Workday system. If information is loaded with an incorrect schedule, this will not merit a refund of past taxes deducted.

Failure to meet the above criteria will result in the student paying Social Security (6.20%) and Medicare (1.45%) tax on the taxable gross paid for the pay period. Each department is responsible for the employer-matching portion of the tax and it will come out of the same funding department being charged for the student’s salary.

**Special Notice Regarding Students**
In 2004 and 2005, changes in FICA exception for students were made by the Internal Revenue Service. Below are some links for specific information directly from the IRS:

• Treasury Decision 9167: Final regulations published December 21, 2004.
• Revenue Procedure 2005-11: Safe harbor standards that colleges and universities can apply in determining if an employee is eligible for the student FICA exception.
• Background Information: Background information on the final regulations and revenue procedure providing guidance on the student FICA exception (section 3121(b)(10) of the Internal Revenue Code).

UCF is required to place in effect garnishment orders that are from an official agency. UCF does not honor voluntary garnishments or wage withholdings. Upon receipt of an official garnishment order, a copy of the order along with a memorandum from Payroll Services will be e-mailed to the personal address on file in the myUCF portal. If an e-mail address is not available, the documents will be mailed directly to the mailing address on file for the employee.

Type of garnishment orders may include:

• Child Support
• Spousal Support
• Internal Revenue Service Tax Levies
• Student Loans
• Bankruptcy
• Debt Garnishments

Deductions will be withheld biweekly and are in effect until an official notice of release is received from the court, Internal Revenue Service, or Department of Education.

Any questions should be directed to payroll@ucf.edu or (407) 823-2771.