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CDD REGULATION

ACCOUNTING: PAYROLL PROCEDURES SALARY AND WAGE RATES

ACCOUNTING: PAYROLL PROCEDURES SALARY AND WAGE RATES

1.01 Salary and wage rates are established by the College President subject to approval by the Board.

1.02 Pay grades for non-exempt employees may be adjusted based upon recommendation by the direct supervisor, Senior Director of Human Resources, and Vice President of Business Affairs and approved by the President.

SECTION TWO: EMPLOYMENT OF PERSONNEL

2.01 As a condition of employment, employees shall complete payroll forms as necessary to comply with federal and state laws, institutional policies, and other mandates.

SECTION THREE: FULL-TIME

3.01 Full-time non-exempt employees shall be employed only when the following conditions have been met:

  1. The College President, Executive Supervisor, Senior Director of Human Resources and Direct Supervisor have formally approved the job description for a new position or a modified position.

  2. The Senior Director of Human Resources has confirmed that the hiring process complies with other applicable institutional policies as well as federal and state laws.

  3. The Vice President of Academic Affairs and the Vice President of Business Affairs, after reviewing all of the following items: screening committee  documentation, direct supervisor's recommendation, executive officer's recommendation, and reference checks documentation, have approved making a formal offer to the potential employee.

  4. Each non-exempt employee who verbally accepts an offer of employment from Angelina College shall receive a written offer letter from the Office of the President. Non-exempt employees shall not begin working without having returned a signed copy of the offer letter to the Human Resources office.

SECTION FOUR PART-TIME

4.01 Part-time instructors and non-exempt part-time employees shall be employed only when the following conditions have been met:

  1. The Executive Supervisor, Senior Director of Human Resources, and Direct Supervisor have formally approved the job description for a new or modified position.

  2. The Senior Director of Human Resources has confirmed that the hiring process complies with other applicable institutional policies as well as federal and state laws.

  3. The Vice President of Academic Affairs and the Vice President of Business Affairs, after reviewing all of the following items: screening committee documentation, direct supervisor's recommendation, executive officer's recommendation, and reference checks documentation, have approved making a formal offer to the potential employee.

  4. The offer is finalized through written payroll authorization with appropriate signatures.

SECTION FIVE: FACULTY, ADMINISTRATORS, AND OTHER EXEMPT PERSONNEL

5.01 Full-time faculty, administrators, and other exempt employees shall be employed only when the following conditions have been met:

  1. The College President, Executive Supervisor, Direct Supervisor, and Senior Director of Human Resources have formally approved the job description for a new position or a modified position.

  2. The Senior Director of Human Resources has confirmed that the hiring process complies with other applicable institutional policies as well as federal and state laws.

  3. The Vice President of Academic Affairs and the Vice President of Business Affairs, after reviewing all of the following items: screening committee documentation, direct supervisor's recommendation, executive officer's recommendation, and reference checks documentation, have approved making a formal offer to the potential employee.

  4. Each exempt employee who verbally accepts an offer of employment shall receive a written offer letter from the Office of the President. No exempt employee shall begin working without having returned a signed copy of the offer letter to the Human Resources office.

SECTION SIX: PAYROLL PERIODS

6.01 All exempt employees, other than part-time faculty, shall be paid in 12 monthly installments made on or before the 23rd day of each month as denoted in the official payroll calendar.

6.02 Upon beginning employment, all full-time exempt employees shall have their pay prorated from their hire date to the end of the fiscal/academic year or assignment period (see "Assignment Period").

6.03 Part-time faculty shall be paid in four installments for long semester assignments or two installments for short semester assignments.

6.04 Part-Time Community Services (non-credit) teachers shall be paid at the completion of their course or service or more frequently in longer courses if approved by the Assistant Vice President of Academic Affairs.

6.05 All non-exempt employees and student employees, other than part-time faculty, shall pursuant to the 24 bi-monthly payroll schedule. Payments shall be made on or before the 7th and the 22nd day of each month as denoted in the official payroll calendar.

SECTION SEVEN: OVERTIME

7.01 Employees who are exempt from provisions of the Fair Labor Standards Act shall not receive overtime pay.

7.02 Employees subject to provisions of the Fair Labor Standards Act shall be eligible to receive overtime pay, but shall work overtime hours only with the approval of their direct supervisor.

SECTION EIGHT: ASSIGNMENT PERIOD AND PRO-RATED PAY

8.01 Employees hired after the academic year has started or who resign, retire, or leave after the year has started will have their salary assignment amount prorated to actual assignment  worked according to the following guidelines.

8.02 12-month employees shall receive a prorated payment based on the actual time worked in the fiscal year. The hourly rate will be calculated using 2080 hours as a basis, plus accrued vacation, subject to final audit and policy limitations.

8.03 10.5-month faculty shall receive a prorated payment calculated on actual days worked in each month of the 10.5-month assignment.

8.04 9-month faculty shall receive a prorated payment calculated on actual days worked in each month of the 9-month assignment.

8.05Payment for accrued vacation hours is not subject to withholding for TRS or ORP retirement.

SECTION NINE: RETIREMENT

9.01 Eligible Retirees are required to enroll in an insurance program separate from active employees. If a person retires in the middle of an insurance year, he/she must re-enroll as a retiree.

SECTION TEN: PAYROLL DEDUCTIONS

10.01 College District employees are exempt from FICA OASDI withholding, but are subject to the FICA Medicare withholding unless exempted by date of employment.

10.02 Anyone who is employed by the College District shall receive all compensation through the regular payroll system.

10.03 The College District will establish payroll deductions as required by federal and/or state laws, College District policy, and/or election of the individual employee.

SECTION ELEVEN: Independent Contractors

11.01 Individuals only performing contracted services for the college are not employees, but are independent contractors subject to the provisions outlined in the purchasing section of the policy. Such contracts must be approved by the College President.

SECTION TWELVE: W-2 And 1099 Forms

12.01 W-2 Forms are distributed in January of each year as per IRS guidelines.

12.02 1099 Forms are distributed in January of each year as per IRS guidelines.

Document History

Adopted: 02/2023

Revised: 8/2025