Request One Time Paymentbusiness process must be initiated and submitted through Workday to collect the taxes on non-salary compensation. A PDF screenshot showing the submission to payroll from Workday should be attached to the Concur expense report or Aggiebuy document. This can be accessed by clicking on your Inbox and then Archive in Workday.
Emolument one-time payment plan choices begin with "Emolument"and include common categories such as cash awards, gifts, non-qualified moving expense (relocation allowance not grossed up and paid through AggieBuy), 90-day reimbursement, etc. Please file back-up material in your employee's departmental file for audit purposes.
Note: Any choices that start with Emolument will tax the employee on the gross and net pay will be reduced; it will not pay the employee the amount of the one-time payment.
Emolument Exceptions
Some emoluments should not be entered using the "Request One-Time Payment" business process. Theseexceptions;must be handled by payroll and include:
- Emoluments for a Terminated Employee
- Emoluments for a Retired Employee
- Emolument Gross-Up (department pays taxes on employee's behalf)
- Emoluments for employees who don't work in your supervisory organization
Emolument exceptions are requested using the;Emolument Exception Request form located on Payrolls Website. Complete all fields and provide a detailed explanation. Send the completed and signed form to;payroll@tamu.edu.
Emoluments for Less than 12-month Annual Work Period Employees
Taxes on non-salary compensation cannot be taken if an employee is not receiving pay. Emoluments for Employees working in less than a 12-month annual work period cannot be processed if the effective date is in a period the employee is not working. If payroll services discover this error before pay calculation it will be deleted; HROE will be notified to request the business process be rescinded. Once rescinded, departments have two choices for processing the emolument; they can initiate a new Request One Time Payment business process when the employee has returned to work or if they want to pay the taxes on behalf of the employee, they can complete and send theEmolument Exception Requestform to be processed as a gross up exception.