[Minor revision–posted 5/6/20 (replaces 10/1/14 edition)]
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Operating Policy and Procedure

OP 69.06: Payroll Deduction for Texas Tech On-Campus Parking

DATE: May 6, 2020

PURPOSE: The purpose of this Operating Policy/Procedure (OP) is to set forth policies and procedures related to payroll deductions for parking permits at Texas Tech University.

REVIEW: This OP will be reviewed in March of even-numbered years by the Assistant Vice President for Human Resources, Chief Payroll Officer for Payroll & Tax Services, and the Managing Director of Transportation & Parking Services with substantive revisions forwarded to the Vice President for Administration & Finance and Chief Financial Officer.

POLICY/PROCEDURE

1.  Policy

In order to operate or benefit from the use of a motor vehicle on campus, each member of the Texas Tech community must obtain, in his or her name, a vehicle parking decal or ePermit. Faculty and staff may elect to pay for their parking ePermit through payroll deduction.

2.  Procedure

a.    Payroll Parking Deductions

(1)    Texas Tech faculty and staff may authorize payroll deductions for parking ePermits.

(2)    Parking deductions may be elected on a pre-tax or after-tax basis.

(3)    Contact Transportation & Parking Services (TPS) to start, change, or stop payroll parking deductions.

(4)    TPS will forward the deduction information to Human Resources for processing.

b.    Effective Date of Authorized Deductions

Generally, parking deduction changes will be effective the first payroll processed after receipt of the form by Human Resources.

c.    Salary or Wages to Support Deductions

(1)    Faculty and staff are solely responsible for ensuring that their salary or wages are sufficient to support an authorized deduction.

(2)    If salary or wages are insufficient to support the entire authorized deduction, then no partial deduction will be made.

(3)    If salary or wages are insufficient to support the deduction, the deduction will not automatically be taken from future payments of salary or wages to the employee. Amounts due because of missed deductions may be requested and approved by TPS to be taken from a future check if the employee is still receiving payroll paychecks from the university. Otherwise, the amounts due must be paid directly to TPS and will be paid on an after-tax basis.

(4)    The university is not liable or responsible for any damages or other consequences resulting from an employee authorizing an incorrect deduction amount.

d.    Frequency and Amount of Deductions

(1)    All authorized deductions will be submitted to Human Resources with a start date and a designated parking permit type. The amount of the deduction will be based on the deduction schedule for that permit type, established and published by TPS. The deduction for that permit type will be ongoing until canceled or changed by the employee, and the amount will be automatically changed when the Board of Regents approves the parking fee schedule.

(2)    For faculty and staff paid on a semi-monthly schedule, the deduction will be taken from each paycheck. For faculty and staff paid on a monthly schedule, the deduction will be taken from the check issued on the first working day of the month.

e.    Refunds of Payroll Deductions

(1)    When faculty or staff terminate employment, TPS will determine if there has been an overpayment of ePermit fees and will refund to the faculty or staff member any overpayment if his/her parking deductions were not taken on a pre-tax basis.

(2)    In accordance with the rules for a qualified transportation fringe benefit plan under IRC 132(f), faculty and staff whose deductions were taken on a pre-tax basis will have FICA and federal income taxes withheld from refunds requested from Payroll & Tax Services by TPS.

f.    Transmittal of Funds to Transportation & Parking Services

(1)    Payroll & Tax Services will process a journal voucher to transfer the amounts taken for parking deductions to the parking account designated by TPS, which will be posted on the check date.

(2)    A detailed report will be available for TPS to access through Banner ePrint following each payroll.

3.  References

Texas Government Code Chapter 659, Subchapter J, Payroll Reduction or Deduction for Certain Employee Benefits at Institutions of Higher Education

Internal Revenue Code IRC 132(f)

4.  Right to Change Policy

Texas Tech University reserves the right to interpret, change, modify, amend, or rescind this policy, in whole or in part, at any time without the consent of employees.

OP Categories

01 Chancellor
02 Development
04 Audit Services
10 President
30 Academic and Student Affairs – General
32 Academic Policies – Faculty
34 Academic Policies – Students
36 Academic Programs
40 Equal Opportunity and Affirmative Action
48 Communication Services
52 Information Technology
60 Environmental Health and Safety
61 Facilities Management
62 Financial and Accounting
63 General Services
64 Graduate Programs (Faculty and Students)
65 Research Accounting
66 Libraries
67 Mail Services
68 Communications and Marketing
69 Payroll and Tax Services
70 Human Resources
72 Purchasing, Contracting, and Payables
74 Research
76 Security
77 Student Services and Registrar
78 Traffic and Parking
79 Travel
80 Vehicles