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Policy and Procedure ManualChapter 380, Personnel--General Responsible Department: Accounting and Financial Services Procedure
1, Permanent Interlocation Transfers--Single Location Appointments This section outlines the procedures to be followed when an employee transfers permanently or temporarily from one University location to another, including the Department of Energy Laboratories and Hastings College of the Law, when an employee holds appointments at two or more locations concurrently, or when a one-time payment is made by one location to an employee of another location. A. Permanent interlocation transfer--when an employee terminates employment at one location and accepts employment at another location, without a break in service, regardless of the length of the appointment if there is no intent that the employee will return to the original location. B. Temporary interlocation transfer--when an employee at one location (the home location) accepts a position at another location (the host location) for a period of 12 months or less, with the intention of returning to work for the home location at the end of this period. C. Multilocation appointments--when an employee is employed by two or more locations simultaneously. The location at which the employee holds his or her primary employment is the home location. The location that employs the employee on an additional basis is the host location. If the employee is initially hired at multiple locations simultaneously, one location must be designated as the home location. The following factors should be considered: largest percentage of time worked, longest duration of appointment, location with academic standing. Multilocation appointments may either be short or long duration. Under no circumstances should the total of the employee's appointments exceed 100 percent. The primary responsibility for expediting the processing of applicable forms rests with Academic Personnel for an academic appointee and Human Resources for a staff appointee. Since, in every case, authorization is required from more than one location, all approvals must properly identify the name, department, and location of the transferring employee. IV. Permanent Interlocation Transfers—Single Location Appointments This section applies to all permanent interlocation transfers, except transfers under the Education Abroad Program (see VII, below). 1. Accrued vacation leave balances can only be transferred between campuses, since the Laboratories and Hastings College of the Law are separate entities. a. Accrued vacation is paid to a transferring employee only if (1) the employee is transferring between UC Davis and a Laboratory or Hastings College of the Law or (2) the transfer is to a classification/appointment that is not eligible for vacation credit accrual. b. Assessments for vacation leave accrual made at one location will remain at that location. All future payments for vacation leave taken will be funded by the new location. 2. Sick leave balances can be transferred between all locations. B. OASDI and Medicare contributions 1. For intercampus transfers, if the employee's total earnings are expected to be greater than the OASDI taxable wage base, employer and employee year-to-date OASDI and Medicare contributions are transferred to the hiring campus. 2. For interlocation transfers, OASDI and Medicare balances or funds are not transferred between the Laboratories, Hastings, and the campuses. The old location retains the employee's balances and reports them on the employee's Form W-2 at the end of the year. The new location begins taking deductions and also reports the covered earning and taxes withheld on the employee's Form W-2 from the location. If there is an overpayment of OASDI taxes, the employee can claim a refund when his or her tax return is filed. C. Severance Pay Plan (SPP) contributions/funds If the employee is a participant in the Senior Management Severance Pay Plan (SMSPP) or the Health Sciences Severance Pay Plan (HSSPP), the following transfers are made: 1. For intercampus transfers, the SPP contributions (principal) and the employee's SPP (interest) are transferred to the new campus. The old campus is responsible for any interest that may accrue on an employee's SPP funds until the transfer of the contributions and interest is completed. 2. For campus/Laboratory transfers: a. If the employee is transferring to a Laboratory, the campus prepares a transfer of both the contributions and accrued interest to the Office of the President, Laboratory Administration. The campus notifies the Laboratory of the employee's total plan balance. b. If the employee is transferring from a Laboratory to the Davis campus, the Laboratory should request, in writing, a transfer of the contributions and interest from OP Laboratory Administration to the campus. D. Delayed processing--Overpayments to employees If an overpayment is made to the employee, the terminating location accounting office should prepare an Employee's Earnings Record adjustment in the Payroll/Personnel System (PPS) to reverse the overpayment. The overpayment should not be transferred to the hiring location. The terminating location is responsible for contacting the employee to negotiate a repayment schedule. If the employee does not agree to a reasonable repayment schedule or refuses to reimburse the University for the overpayment, the terminating location is responsible for initiating collection procedures. See Procedure 1. V. Temporary Interlocation Transfers and Multilocation Appointments This section, except where specifically indicated, applies to both temporary interlocation transfers and multilocation appointments. A. Payroll and personnel files are retained at the home location, which continues to pay the employee. For employees paid against general assistance object codes, the home department is responsible for providing the home location accounting office with the necessary pay documents. B. The amount earned during the period of the temporary interlocation transfer or multilocation appointments is paid by the home location and the expense applicable to the host location is transferred to that location. C. When a temporary interlocation transfer ends, it is not necessary to prepare a separate set of documents to return the employee to their original status on the home location. When the appointment on the host location ends, the home location department can automatically reinstate the employee records to her or his original status. See Procedure 2. VI. One-Time Interlocation Payments A one-time interlocation payment is required when an employee at one location (home location) is eligible to receive a payment originating from another location (host location) for an event or service of short duration. A one-time interlocation payment should be paid from the home location. The procedure is identical to the procedure for temporary interlocation transfers (Procedure 2), except that the host department should prepare a UPAY 644C-T, Interlocation One-Time Payment Form (Accounting Manual Chapter P-196-38, Appendix D). VII. Education Abroad Program (EAP) Interlocation Transfers Employees transferring under the EAP (administered by the Office of the President) should be paid by the home location, regardless of the duration of the transfer. The procedure to be followed for such transfer is similar to the procedure for temporary interlocation transfers (Procedure 2). However, EAP will prepare, at the beginning of the fiscal year, a one-time expense transfer crediting the home location department for the salary, benefits, and related expenses of the replacement position, i.e., an academic year Associate Professor, Step 1, appointment. VIII. References and Related Policy A. UC Accounting Manual: 1. Chapter P-196-38, Payroll: Interlocation Transfers and Appointments, revised 6/30/04. 2. Accounting Manual Chapter E-227-35, Education Abroad Program: Interlocation Transactions, revised 6/3/01. B. Refer also to applicable sections in this manual, the Personnel Policies for Staff Members Manual, the Academic Personnel Manual, the Payroll/Personnel System, and DaFIS Reference Manuals for policies and procedures regarding transfer of vacation and sick leave, maintenance of personnel records, honorarium payments, forms preparation, etc. Copyright © 2006 The Regents of the
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