Payroll Distribution 



Policy/Operational Procedure Name

Payroll Distribution


Andy Kleitsch


Finance and Administrative Services

Effective Date(s)

July 1, 2015

Next Review Date

AY 2018-2019





Policy Statement



College Responsibility

Designated supervisors are responsible for authorizing pay for employees. Full-time employees on regular contracts of employment are paid monthly. Part-time, hourly-paid employees are also paid monthly. Payday is normally the last regular working day of the month. Please refer to the Pay Dates/Pay Periods schedule for specific dates. All employees are paid by electronic deposit of funds to their bank account.

Please note: A new employee might receive a live check. If that is the case, the employee should pick up his/her check at the cashier’s window of the Business Office. If a full-time employee does not pick up his/her check by 1:00 p.m. on payday, it will be locked in the Business Office vault until it is picked up by the employee. If a part-time employee does not pick up his/her check by 1:00 p.m. on payday, the check will be mailed to the employee’s home address on file with the college.

All wages received by employees are subject to applicable federal and state income tax at the legal withholding rate. Employees are required to complete the W-4 and the NC-4 forms indicating withholding exemptions claimed for income tax purposes. Form W-2 indicating wages earned and taxes deducted are furnished to all employees no later than January 31 following the calendar year during which wages were earned. Employees should immediately report tax-withholding changes to the Business Office.

The Federal Insurance Contribution Act (FICA) covers all Durham Tech employees. The employee’s contribution may vary based on congressional action. To comply with state audit regulations, the Business Office files a copy of each employee's social security card, which is required to ensure that the social security number reported is accurate.