Paying Entity Responsibilities

It is the policy of the State of North Carolina that all State entities fulfill certain responsibilities regarding payroll.

G.S. 143B-426.39

The payroll offices at each agency, department, and university, in conjunction with the Central Payroll Division, are responsible for timely and accurate payment of salaries, wages and tax withholdings for all employees processed on the State's Central Payroll System. The primary responsibilities of these functions include:

• Pre-auditing and processing all wage and salary input
• Withholding proper taxes and establishing authorized deductions
• Answering employee and departmental inquiries
• Collecting and disbursing garnishments, legal liens, and child support
• Collecting and disbursing voluntary deductions
• Issuing earnings statements and W-2 forms
• Calculating and paying all fringe benefit bills
• Calculating and depositing all taxes
• Ensuring that proper internal controls exist for all payroll activity

It is also a function of the Central Payroll Division to transmit employer costs to the financial accounting system to record payroll costs for all agencies using the North Carolina Accounting System (NCAS) general ledger.

This policy applies to all state entities.

There are no exceptions to this policy.

There are no special terms for this policy.