- Issue Date: December 27, 2006
- Revision Date: March 20, 2014
- Primary Contact: Payroll Manager
- Responsible Member of Directorate: CFO and VP for Operations
- Responsible Office: Finance and Accounting
Policy StatementBi-weekly Time Reports have been replaced by the Unanet Electronic Time Report System and is used by all employees with the exception of marine crew to record and approve all hours prior to payroll processing.
Reason for PolicyAll employees, except marine personnel and educational appointments must electronically submit a time report on a bi-weekly basis for approval by their supervisor or designee. This is the only information which authorizes the Payroll Office to pay an employee’s paycheck. In addition, it serves as the basis for assigning salary costs to grants, contracts, cost centers and all other cost activities. The procedures described below will standardize the preparation of time reports in conformance with the requirements of the Institution's cognizant federal auditor, the Defense Contract Audit Agency.
Reason for Policy
I. General Information:
A. All employees, except marine personnel and educational appointments must electronically submit a time report on a bi-weekly basis for approval by their supervisor or designee. This is the only information which authorizes the Payroll Office to pay an employee’s paycheck. In addition, it serves as the basis for assigning salary costs to grants, contracts, cost centers and all other cost activities. The procedures described below will standardize the preparation of time reports in conformance with the requirements of the Institution's cognizant federal auditor, the Defense Contract Audit Agency.
B. Pay periods end on alternate Saturdays with pay days falling on the following Friday. All employees are required to utilize direct deposit for their biweekly wages. Pay stubs are available via Employee Online thru Human Resources or the WHOI Internal Website.
C. Time reports must be received by the Payroll Office no later than, and preferably before, noon on Monday prior to the pay day. A time report is considered ‘received’ if it has been submitted and approved, showing a status of ‘completed’. Time reports may be submitted earlier due to necessary early approvals, processing or holidays. If the charge to a cost center or project is different from what was originally recorded, a timely correction to the time report must be made to reflect the time worked (I).
D. Time reports must reflect the hours the employee actually worked or compensated absences taken (e.g., vacation, holidays, sick leave, etc.). Time reports should be completed daily or when different tasks occur. Regular recording will insure the accuracy of time charges for the tasks worked on. In addition, exempt employees must adhere to (L).
E. Time reports are completed and submitted by the employee or designated alternate having firsthand knowledge of activities performed by the employee. Time submitted on behalf of the employee will produce the time report for the employee’s review; corrections to be made if appropriate.
F. Supervisors should review and approve each employee's time report only at the end of the pay period to insure proper completion.
G. In the Science Departments, the Department Administrator is authorized to approve time reports for employees in the absence of the employee’s direct supervisor. In the Department Administrator’s absence, the Department Chair or designated alternate having firsthand knowledge of employee activities will approve the time reports. Time approved by anyone other than the employee’s direct supervisor will produce those time reports for the supervisor’s review.
H. In all other departments approvals are done by the immediate supervisor or the supervisor’s designated alternate.
I. Corrections or changes to time reports for current pay period may be made any time prior to hours being extracted by the Payroll Office (Tuesday morning of the pay week). Changes made after employee submission or after supervisor approval must be resubmitted and reapproved. Changes to the cost center/project or hours worked should be made by the employee. A designated alternate or Department Administrator may make the necessary changes in the employee’s absence. Changes submitted on behalf of the employee will produce the time report for the employee’s review. Once resubmitted the supervisor will be notified via email and must reapprove.
J. To process an employee’s payroll, the time report must be submitted and approved, showing a status of ‘completed’.
K. The overtime policy for Graded Employees is covered in Payment for Overtime. Overtime reporting is referenced in Section IV.
L. Exempt employees are not entitled to overtime compensation for hours worked in excess of 8 in any one day, in compliance with the federal Fair Labor Standards Act. To account correctly for any uncompensated overtime, if an exempt employee works more than 8 hours in a day and more than one cost center or project is to be charged, the maximum 8 hour period must be allocated to each cost center or project proportionately to the actual hours worked (rounded to the nearest 1/4 hour). For example, if an exempt employee works 14 hours one day, spending 10 hours on Project A and 4 hours on Project B, the ratio on the time report would reflect the following: 10/14ths of 8 hours recorded for Project A and 4/14ths of 8 hours for Project B.
M. If an employee is not present at the Institution (e.g., on vacation or sick leave, travel, at-sea, jury duty, etc.), advance completion of a time report is acceptable for up to six pay periods (current plus five). If the cost center or project charged is later determined to be incorrect, it is understood that a correction to the time report must be made.
N. The following forms have been replaced by the Unanet Electronic Time Report System:
PR-6 (Salmon Time Reports)
PR-8 (Gray Time Reports)
PR-9 (Yellow Time Reports).
PR-14 (White Reports)
PR-17 (White Reports )
Green Time Reports (OOI)
The following reporting forms are to be used:
The Marine Overtime Form is used by marine employees to record bi-weekly overtime hours.
II. Normal Work Hours:
A. The Pay Code for REG hours are used by all full and part time employees, with the exception of casual employees and ships’ crew, to report up to 80hrs per pay period. A separate Pay Code for OT is used.
B. Hours worked should be entered daily on the line identifying the cost center or project to be charged using the appropriate Pay Code:
CAS-AT-SEA Casual at Sea
CAS-OT-SEA Casual Overtime at Sea
CASUAL Casual Hours
CASUAL-OT Casual Overtime
CL TAKEN Cruise Leave Taken
MAR-AT-SEA Marine at Sea – shore leave accrued
MAR-OT Marine Overtime
MAR-REG Marine Regular (no shore leave accrued)
MAR-SL-TKN Marine Shore Leave Taken
MAR-TRAVEL Marine Travel Day
OT-AT-SEA Overtime at Sea
REG Regular Hours
REG-AT-SEA Regular Hours at Sea
SD TAKEN Sea Duty Taken
C. Paid absences are to be entered on the appropriate line on the day of occurrence, using the appropriate Project (Sick Pay, Vacation, Family Illness, etc.)
D. Shop personnel, Graphics and the Programming and Analysis Group time reports should reflect all hours worked, regular and overtime, to the appropriate cost center or project. A work order number must be included.
E. Cruise Leave and Sea Duty Compensation used in lieu of working normal hours are to be reported in Unanet using the appropriate Pay Code CL Taken or SD Taken.
III. Graded Employees at Sea:
A. If an employee is at sea for all or part of a pay period, and does not have access to Unanet, time cards may be completed in advance for up to six pay periods (current plus five) or entered by the department administrator or designated alternate. If actual hours can’t be determined, provisional hours may be entered. Graded employees at sea can be prepaid provisional hours of 8 hours per day for every Saturday, Sunday and holiday worked at sea. Exempt employees' time reports should not exceed 80 hour per pay period. Actual hours worked for graded employees will be subsequently reported on Form PR-7 (Pink). Any time submitted on an employee’s behalf will produce the time report for the employee’s review and corrections made if appropriate. Exempt employees, upon return from sea, will submit Report of Cruise Leave and/or Sea & Ice Duty Compensation (PR-16).
B. To provide for overtime compensation and to confirm the provisional time reports, when participating in a cruise, a record of all hours worked while away from Woods Hole and the project(s) to be charged must be submitted by the employee using Form PR-7. The period covered by these reports is to include all travel time. Mid-day commencement or conclusion of the travel period is to be considered travel time for the whole day and reported on Form PR-7. In the upper right hand section of Form PR-7, each cruise participant should enter the dates actually embarked and disembarked. Time spent in port prior to ship departure or following ship arrival is not "at sea" time and should be considered routine travel, work in port, vacation, etc., as appropriate. Sea Duty Compensation will be credited to individuals only on the authority of the Department Administrator, evidenced by endorsement of Form PR-7, and will include the time elapsed from date of joining the ship until date of departure.
C. The reports, completely and accurately prepared, are to be submitted at the end of each pay period and/or upon departure from the ship, to the Chief Scientist who is responsible for their approval and delivery to the Payroll Office by the most appropriate means. Compensation for properly reported and approved overtime will be added to the employee's regular earnings on the pay day occurring not less than seven days following the date received in the Payroll Office.
D. When reporting travel days, print the word TRAVEL vertically in the column(s) of the day(s) in travel status charging the hours to the appropriate project (Form PR-7).
E. If an Institution holiday occurs while at sea, record eight hours on the holiday line in addition to the actual hours worked (Form PR-7).
A. The Institution's policy on overtime is covered by Payment for Overtime.
B. Reporting of overtime at sea is explained in Section III, paragraph A.
C. Overtime must be coded properly and must include a description of work performed.
D. Travel time which fits the definition of overtime, including travel en route to join a research vessel, is reportable as OT.
V. Casual Labor:
A. Casual employees are defined in Definitions/Types of Employment.
B. Time worked is to be reported using the Casual Pay Code.
VI. Corrections to Time Reports:
A. Whenever it becomes necessary to correct any information on a time report which would change the cost center, project or the hours charged, audit authorities require such corrections to be properly documented.
B. An email request will be submitted to the Payroll Department in order to allow access to the affected pay period. All changes made to a previously saved time report require comments to support the changes and a supervisor’s approval prior to being processed by the Payroll Office. Corrections to the time report should be made by the employee and approved by his/her direct supervisor. Any changes or approvals done on behalf of the employee or supervisor will produce the affected time report to be reviewed.
Corrections over two months require additional documentation and approval by the Payroll Manager or the Manager of Government Regulations.
VII. Ships’ Crew Members:
A. Regular earnings for crew members are based on bi-weekly notices from the Port Office to the Payroll Office.
B. Overtime and time off are reported bi-weekly and submitted via email from the ships’ captain to the Payroll Office. Marine Overtime Reports, are completed and signed by the crew member, endorsed by the Captain, and submitted to the Payroll Office as soon as the ship's schedule permits. The Institution's policy on marine overtime is covered by Marine Crew Member Procedures.
VIII. Graduate Research Assistants:
A. Graduate Research Assistants are paid on a biweekly basis. Pay periods end on alternate Saturdays with paydays falling on the following Friday.
B. Their work is directly related to one or more of the Institution’s research projects, which provide all stipend support.
C. Time reports are not submitted by Graduate Research Assistants. Authorization for payment is based on notification to the Payroll Office from the Academic Programs Office in the form of a Financial Assistance Award Notice. The Financial Assistance Award Notice includes the biweekly stipend amount, number of payments to be made, and which project number to be charged to.D. Should it be necessary to make corrections to a Financial Assistance Award Notice, a Financial Award Notice Correction Form is submitted to Payroll. The correction form is initiated by the appropriate department, sent to the Academic Programs Office, and then forwarded to payroll for the transfer of funds.