Frequently Asked Questions
How are Annual Leave and Sick Leave accrued?
- Eligible exempt employees accrue up to a max of 14 hours per month. If an exempt employee works less than full time, they will accrue annual leave at a prorated amount. Leave accruals in the current month are not available immediately. The accruals will be added to the available balance the following month after accrued.
- Eligible non-exempt employees accrue to a max of 6.47 hours per pay period. If a non-exempt employee works less than full time annual leave accruals will be prorated based on hours worked for that pay period. Leave accruals in the current month are not available immediately. The accruals will be added to the available balance the following month.
- For further questions regarding annual leave see "Policy and Procedures" section 3400.
- Eligible exempt employees hired on or after 7/1/1984 accrue up to a max of 8 hours per month. If an exempt employee works less than full time, they will accrue annual leave at a prorated amount. Leave accruals in the current month are not available immediately. The accruals will be added to the available balance the following month after accrued.
- Eligible non-exempt employees on or after 7/1/1984 accrue to a max of 3.7 hours per pay period. If a non-exempt employee works less than full time annual leave accruals will be prorated based on hours worked for that pay period.
- For further questions regarding sick leave see "Policy and Procedures" section 3410.
When I separate from UNM do I get paid out for my unused Annual Leave and Sick Leave?
- The maximum annual leave payout for employees voluntarily separating from UNM is 168 hours. It is paid at their regular pay rate. If an employee is voluntarily separating they do not receive payment for unused sick leave hours.
- The maximum annual leave payout for employees separating due to retirement, death, or involuntary separation from UNM is 252 hours. It is paid at their regular pay rate. Upon death or retirement, all minor bank hours accumulated over 600 hours for full-time employees, 450 hours for employees with a FTE between 0.75 and full-time, and 300 hours for employees with a FTE between 0.5 and 0.75 are paid at a rate equal to 50 percent (50%) of the employee's hourly wage multiplied by the number of hours of unused sick leave over the limit, not to exceed 440 hours of such sick leave.
- If an employee was hired before 7/1/1984, upon retirement or death, an employee or his or her estate is entitled to receive cash payment for all hours of unused major bank sick leave at a rate equal to 28.5 percent (28.5%) of his or her hourly wage multiplied by the number of hours of major bank sick leave, not to exceed 1040 hours. For further reference, please see policy 3225: Separation of Employment: https://policy.unm.edu/university-policies/3000/3225.html
- Leave payout is subject to the IRS supplemental federal income tax withholding of 22% and state withholding of 4.9%.
As a new employee can the Payroll Department provide us with a calculation of what our take home pay would be?
No. The Payroll Department does not calculate "take home pay". However, there are a few deductions that you can be sure of. They are as follows:
- Retirement 10.7% for salary of $20,000 and above, and 7.9% for salary below $20,000,
- FICA 6.2%; and MEDICARE 1.45%. These amounts are all based on the gross pay.
The payroll calculator is available to provide general guidance and estimates for your typical payroll amounts. Payroll has created two job aids to help UNM employees utiltize the payroll calculator. The calculator and job aids are located inside Employee Toolbox.
Social Security and Medicare tax for 2018:
- In 2018, the Social Security tax rate is 6.2% for both the employer and the employee.
- The 2018 Social Security wage base limit is $128,400.
- In 2018, the Medicare tax rate is 1.45% for both the employer and employee.
- There is not a Medicare wage base limit for Medicare taxes.
- Beginning in 2013, the IRS implemented an additional Medicare employee tax of 0.9% on individuals earning greater than $200,000 in the tax year. This additional amount is assessed on Medicare wages greater than $200,000.
Where are the tax withholding tables?
I am a student employee or graduate student and FICA and Social Security Taxes are not being withheld is this correct?
- Student employees and graduate students are considered exempt from FICA and Social Security Taxes if enrolled in classes at least half time (6 credit hours) during the Fall and Spring semesters.
- During the summer semester, if student employees or graduate students are working but not taking classes they are required to pay FICA and Social Security Taxes.
- If during the summer a student employee or graduate student is taking classes at least half time (3 credits) and working they will not have to pay FICA and Social Security Taxes.
Where do I serve a Writ of Garnishment for a UNM employee?
Please mail an endorsed copy to:
University Business Center
Attn: Payroll Department
1700 Lomas NE, Suite 3500
Albuquerque, NM 87131
How are overpayments handled?
Please refer to Policy 2680: Payroll Overpayments and Collection
How is "Overtime" paid?
- Exempt (Monthly) employees are not paid overtime. Non Exempt (Biweekly) employees are paid time and a half. The hours need to be entered on a time sheet. The hours need to be included in the total number of hours. If sick/annual leave are taken on the same week as overtime is worked, the employee will only be paid their regular rate of pay not time and a half. Please refer to "Policies and Procedures" section 3305.
If I served jury duty what do I do with the payment I received for jury duty?
If a benefits eligible employee served jury duty and received payment for serving they must remit those monies to UNM. The employee keeps the money that was paid for mileage and only remits the portion paid for being at jury duty. The employee only needs to pay those monies to UNM if they got paid by UNM to be at jury duty, therefore temporary employees or student employees who are not eligible for leave can keep the funds they earned. Employees can pay by check or money order. For further reference, please see policy UNM Policy 3415 Section 3.6.
How is my Temp Partime Contract calculated?
TPTs are paid based on the number of working days in each given month. The contract salary amount is also set up based on the number of working days (M-F Only) in each month. We use something called the contract calculator to determine how much should be paid each month. Here is the link to the contract calculator which can be found on the Office of Faculty Affairs & Services website: http://ofas.unm.edu/resources/salary-calculator/index.html
How do elective deductions vary when deciding between being paid over 10 months vs being paid over 12 month's as a 9 month faculty member?
If a 9 month faculty member chooses to be paid over 10 months then some elective deductions are taken over 10 months for 12 months of coverage. For those, double deductions are taken in May and August to cover June and July respectively. For a 9 month faculty member that chooses to be paid over 12 months their deductions are taken over 12 months as pay occurs over 12 months.
How does electing 10/10 vs 10/12 as a 9 month faculty member affect ERB/ARP contributions?
ERB/ARP is taken only in the months that work is being performed for eligible earnings on these positions.