5.10: Employees earning additional wages and/or hours

5.10: Employees earning additional wages and/or hours

Additional wages for extra work

Frequently, your contract and salaried employees perform extra work and receive additional wages for it. Coaches or those teaching night school are good examples. These additional wages must be reported with hours.

For example: A bus driver with regular runs during a pay period also has two additional trip runs at a different rate. You would report one DTL2 record with all regular run wages and hours using employment class code 1610. You then report a second DTL2 record with the additional trip wages and hours using employment class code 9510.

A teacher who also coaches could have one DTL2 record using employment class code 1240 to report all teaching wages and hours. A second DTL2 record using employment class code 1560 would be submitted to report all coaching wages and hours.

Uncompensated extra work

You may have some employees who work additional hours as part of their job, but they don't receive extra wages.

For example: A salaried, 40-hour-per-week principal attends mandatory evening or weekend meetings. You will not report additional hours because the duties are part of the principal's position and do not require additional pay.

Lump-sum payments for additional duties

Some employees are paid a lump-sum amount for teaching a class, coaching, or for another legitimate extra service which is deemed reportable in cases explained in Chapter 4.04: Special situations. In these instances, you will need to report the hours worked for the additional service performed. If the extra work is similar in responsibility to their regular work, use the regular hourly rate of pay. If the extra work is different from the employee's regular work, use an hourly pay rate for similar work within your reporting unit.

For example: Your reporting unit has a teacher who is paid a lump sum outside of their contract in the amount of $2,100 for teaching an extra class for a temporary period of time. To determine how many hours should be reported for this teacher, divide the $2,100 by their normal rate of pay. If this was a different position aside from teaching, divide the $2,100 by an hourly pay rate for similar work within your reporting unit.

Lump-sum payments for extra work performed in a prior pay period

When you pay an employee in a lump sum for work that was performed in a prior period, you should report both the hours and wages using a positive adjustment. Please see section 7.05.08: Adjusting wages or hours on a DTL2 record for assistance on how to process the adjustment.

For more information, see section 4.01: Compensation types: reportable, nonreportable, and special situations. 

Last updated: 04/13/2012