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Texas Payroll/Personnel Resource

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Definitions

A

Administrator
If the person’s will did not name anyone to be the executor, or the person(s) named in the will refuses or cannot act, the probate court will appoint someone to act as the administrator of the will. The administrator works with the court to see that the decedent’s financial affairs are resolved and the remainder of his or her estate is distributed according to the instructions spelled out in the will.
Affinity
A relationship by marriage.
Agency appropriation pattern
The section of the General Appropriations Act that provides each agency’s appropriations, riders and instructions for the biennium.
Applicable hourly rate
Annual rate of authorized salary divided by 12 to get the applicable monthly rate. Applicable hourly rate is calculated by dividing the applicable monthly rate by the number of standard work hours in the month (hours for Monday through Friday, 40 hours per week).
Appointed officer
  • The secretary of state.
  • An individual appointed and approved by the Senate to the governing board of a state-supported institution of higher education.
  • An officer of a state agency who is appointed for a term of office specified by the Texas Constitution or a statute of this state.
    – or –
  • An individual who is a member of the governing board or commission of a state agency who is not appointed and who is not otherwise:
    • An elected officer.
    • An officer described in 1, 2 or 3 above.
      – or –
    • An executive head of a state agency.

The term includes a person who has received a certificate of election to such an office or who has been appointed or nominated to such an office but has not been confirmed.

This term does not include a person who is appointed to a vacant elected office.

Appropriated
Set apart for or assigned to a particular recipient, purpose or use. State funds are appropriated for specific use by the Legislature and designated in the General Appropriations Act.

B

Beneficiary
A person who is entitled to receive benefits under a prepaid tuition contract.
Bona fide
Being real or genuine; valid under or in compliance with the law.

C

Campaign coordinator
The state employee who has volunteered and been designated by the chief administrator of the agency to coordinate the State Employee Charitable Campaign for that agency.
Classified position
A position classified under the state’s position classification plan.
Cleaning allowance
Special pay for uniform maintenance.
Clothing allowance
Special pay for uniform replacement and maintenance.
Commissioned peace officer
A state employee who is a peace officer commissioned by a state officer or state agency listed under the Code of Criminal Procedure, Article 2.12.
Compensation
Includes salary, compensatory per diem, expense per diem, reimbursement for expenses, longevity pay and fees associated with the appointed or elected office.
Consanguinity
A relationship that shares common bloodlines or descent from a common ancestor.
Continuous state employment
Employment with the state not interrupted by a period when a state employee is not being paid a regular state salary. The period when an employee is on leave without pay (LWOP) or leave of absence without pay is not an interruption that would require the period of continuous state employment to begin again. However, a leave period that covers one or more entire calendar months does not count toward fulfilling the six-month requirement.

D

Demotion
A change in duty assignment in a state agency from one classified position to another classified position in a salary group with a lower minimum salary rate.
Designated headquarters
The area within the boundaries of the city where a state employee’s place of employment is located.
Director
Director of the Department of Public Safety (public safety director).
Disposable earnings
The part of the earnings of an individual remaining after the deduction from those earnings (see definition below) of:
  • Any amount required by law to be withheld.
  • Nondiscretionary retirement contributions.
    – and –
  • Medical, hospitalization and disability insurance coverage for the employee and the employee’s children.

Earnings — A payment to or due an individual, regardless of source and how denominated. The term includes a periodic or lump-sum payment for:

  • Wages, salary, compensation received as an independent contractor, overtime pay, severance pay, commission, bonus and interest income.
  • Payments made under a pension, an annuity, workers’ compensation, and a disability or retirement program.
    – and –
  • Unemployment benefits.
Disposable pay

Part of the compensation of the individual from an employer remaining after the deduction of any amounts required by law to be withheld.

The Code of Federal Regulations (31 CFR, Section 285.11) agrees with the preceding definition except that health insurance premiums are also deducted from compensation to arrive at disposable pay. Compensation includes, but is not limited to, salary, bonuses, commissions and vacation pay. "Amounts required by law to be withheld" include amounts for deductions such as Social Security taxes and withholding taxes, but do not include any amount withheld pursuant to a court order.

E

Effective service date
Derived by subtracting total days of lifetime service credit from most recent employment date. The date is used to determine when longevity pay is to be increased.
Elected officer
  • A member of the Legislature.
  • An executive or judicial officer elected in a statewide election.
  • A judge of a court of appeals or of a district court.
  • A member of the State Board of Education.
  • A district attorney or criminal district attorney.
    – or –
  • An individual appointed to fill a vacancy in an office or appointed to a newly created office who, if elected to the office instead of appointed, would be an elected officer under this subdivision.

The term includes a person who has received a certificate of election to such an office or who has been appointed or nominated to such an office but has not been confirmed.

Elected year
Calendar year beginning with December payroll.
Eligible charitable organization
A charitable organization eligible to participate in the State Employee Charitable Campaign as provided by Texas Government Code, Section 659.146.
Emoluments
The returns from office or employment, usually in the form of compensation or perquisites.
Eligible organization
A state employee organization that the Comptroller’s office has certified in accordance with the Comptroller’s administrative rule governing this deduction and whose certification has not been terminated.
Emergency services personnel
Firefighters, police officers and other peace officers, emergency medical technicians, emergency management personnel and other individuals who are required, in the course and scope of their employment, to provide services for the benefit of the general public during emergency situations. This definition does not include employees of the legislature, the lieutenant governor or any legislative agency.
Employee (institution of higher education)
An individual who is employed by the governing board of a system, who performs service, other than as an independent contractor, for the system, and who is described by this section as eligible to participate as an employee in the uniform program on the date specified by Texas Insurance Code, Section 1601.1045.
Employee (state agency)
An individual eligible to participate in the group benefits program under Texas Insurance Code, Section 1551.101.
Executive head of a state agency

The director, executive director, commissioner, administrator, chief clerk or other individual who is appointed by the governing body of the state agency or by another state or local officer to act as the chief executive or administrative officer of the agency and who is not an appointed officer.

The term includes the chancellor or highest-ranking executive officer of a university system and the president of a public senior college or university.

F

Fiscal biennium
The two-year period that begins in September of odd-numbered years. The General Appropriations Act is valid for a fiscal biennium.
Full-time state employee
  • A state employee who works in the executive or judicial branch of state government, other than a state institution of higher education, and who is normally scheduled to work a total of at least 40 hours a week for a single state agency.
  • A state employee who works for a state institution of higher education and who is normally scheduled to work a total of at least 40 hours a week in one position, as determined under Government Code, Section 659.0411.
  • A state employee who works in the legislative branch of state government and is normally scheduled to work a total of 40 or more hours a week in all positions held in the legislative branch.

G

General academic institution
Has the meaning assigned by the GAA, Article III, Special Provisions Relating Only to State Agencies of Higher Education, Section 3(1).
Group-term life insurance
Combination of basic and any optional life insurance.

H

Higher salary group
A salary group with a higher minimum salary.

I

Indebtedness
An obligation to pay money to another party.
Institution of higher education
Has the meaning assigned by Texas Education Code, Section 61.003.

L

Legislator
An elected official who makes or enacts laws; a member of the Texas House of Representatives or the Texas Senate.
Levy
Legal term for a federal garnishment.
Line-item exempt employees
The executive head of the agency such as the director, executive director, commissioner, administrator, chief clerk or other individual who is appointed by the governing body of the state agency or by another state or local official to act as the chief executive or administrative officer of the agency and who is not an appointed officer. The term also includes the chancellor or highest-ranking executive officer of a university system and the president of a public junior college or university as defined by Texas Education Code, Section 61.003.
Lower salary group
A salary group with a lower minimum salary.

M

Mail code
The three-digit number often suffixed to a TIN that represents different mailing addresses or direct deposit instructions for payments issued to the payee.
Maintenance order
An award in a suit for dissolution of a marriage of periodic payments from the future income of one spouse for the support of the other spouse.
Membership fee
Dues or fees that a state employee organization requires a state employee to pay to maintain membership in the organization.

N

National holiday
Has the meaning assigned by Texas Government Code Code, Section 662.003(a).
Nonexempt
The Fair Labor Standards Act (FLSA) administered by the Department of Labor defines a nonexempt employee as one eligible for overtime. The nonexempt employee who physically works more than 40 hours in a given workweek accrues overtime hours at the rate of one and one-half hours for every overtime hour worked.

O

Obligor
The person who is obliged to pay child support.
Overtime credit
The amount of time an FLSA nonexempt employee can either be paid for or take off is tracked by the agency as overtime credit. If the FLSA nonexempt employee physically works more than 40 hours in a week, those hours are considered as overtime credit (overtime hours are either paid or taken off at the rate of one and one-half hours for each hour of overtime).

P

Part-time state employee
A state employee who is not a full-time state employee.
Payment
A state warrant or an electronic funds transfer (direct deposit).
Prepaid tuition or college savings contracts
A contract entered into under Texas Education Code, Chapter 54, Subchapter F or H, between the Prepaid Higher Education Tuition Board and a purchaser to provide for the payment of higher education tuition and required fees of a beneficiary.
Promotion
A change in an employee’s duty assignment within a state agency from one classified position to another classified position in a salary group with a higher minimum salary rate; requires higher qualifications such as greater skill or longer experience and involves a higher level or responsibility.
Purchaser
A person who is obligated to make payments under a prepaid tuition contract.

Q

Qualified football coaches’ plan
Has the meaning assigned by United States Code, Title 29, Section 1002 (37)(F)(ii).
Qualified for office

The process to become an appointed state official requires the governor’s submission of the appointee and approval/confirmation by the Senate. In some cases, the appointee must also disclose personal financial information.

The process to become an elected state official requires the speaker of the House to open and publish the voter results in the presence of both houses of the Legislature and declare the person with the highest number of votes to be elected to the office.

Certain officials may also be required to post a bond as part of the requirements for office. Before an elected or appointed officer may assume the duties of the office, the officer first must file a Statement of Elected or Appointed Officer with the secretary of state and subsequently take the oath of office.

Qualifying life event

A qualifying life event allows a group benefits program participant to make changes to his or her benefit selections.

Examples of qualifying life events are:

  • Change in marital status, dependent status or employment status.
  • Change of address that results in loss of benefits eligibility.
  • Change in Medicare or Medicaid status.
  • Significant change in cost of benefit or coverage imposed by a third-party provider other than a provider through the uniform group insurance program.
    – or –
  • A change in coverage ordered by a court.

R

Remuneration
Wages and other benefits received as compensation for employment.

S

Salary reduction agreement
Equivalent to a payroll deduction authorization.
Severance pay
An allowance owed at employment termination that is based on a set formula, such as length of service.
Sibling
One of two or more individuals having one or both parents in common; a brother or sister.
Standard working hours
Number of hours that a Monday-through-Friday, 40-hours per week employee works in a given month.
Standard workweek
Monday through Friday, eight hours per day.
State agency
State department, entity or other agency in the executive or judicial branch of state government that employs a state employee.
State board
A board, commission, committee, council or similar agency in the executive or judicial branch of state government composed of at least two members. It does not include a board, commission, committee, council or similar agency whose membership is elected by vote of the people.
State debt
An indebtedness to the state, tax delinquency, child support delinquency or student loan default.
State employee
An employee or appointed officer of a state agency whose office is not created by the state constitution. The term includes a part-time, hourly or temporary employee.
State holiday
Has the meaning assigned by Texas Government Code, Section 662.003(b).
Successor
Defined as:
  • The estate of a deceased state employee.
  • The surviving spouse of a deceased state employee.
  • The distributees of the estate of a deceased state employee.
Sum-certain amount
A specific amount stated in a contract or negotiable instrument (such as a promissory note) at the time the document is written.
States Treasury
The Comptroller’s Treasury Operations Division, which manages the incoming and outgoing funds for the state of Texas.

T

Texas A&M University System
The entities governed under Texas Education Code, Chapters 85–88, including the Texas Veterinary Diagnostic Laboratory.
Texas identification number
A number used in the Texas accounting system to uniquely identify a payee based on either an employer identification number (EIN) or a Social Security number (SSN).
Texas tribunal
Any government body or official or any other person engaged in a process of resolving a particular dispute or controversy. A tribunal includes such institutions as courts and administrative agencies when engaging in adjudicatory or licensing activities as defined in applicable law or rules of practice or procedure, as well as judges, magistrates, special masters, referees, arbitrators, mediators, hearing officers and comparable persons empowered to resolve or to recommend a resolution of a particular matter; but it does not include jurors, prospective jurors, legislative bodies or their committees, members or staffs, nor does it include other government bodies when acting in a legislative or rule-making capacity.

W

Wages
All remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash.

Note: There are many exceptions to this definition that are beyond the scope of this guide.

Warrant hold
The statutory prohibition against issuing a payment or making a payment to a person who has a state debt.
Workday
A day on which a state employee is normally scheduled to work. The term does not include a national or state holiday.