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Payroll Contribution for Group Health Insurance

FPP P.005

USPS Agency Examples

For state agencies using the Uniform Statewide Payroll/Personnel System (USPS), the state paid deduction 023 tracks the PHC amount. When combined with the state match for insurance, the deduction equals the total state match for insurance.

If an employee is eligible to opt out of state health insurance and receives the Opt Out funds for other voluntary insurance, deduction 023 reduces deduction 028 up to the maximum of $60.

USPS deduction 023 funds from the Program Cost Account or index used to fund the employee’s base salary.

USPS Monthly Example

Employee is paid $4000.00 BSY once a month and $80.00 of Longevity. The state contribution for insurance for the employee for the month is $503.14.

Monthly payroll – Paid on the first

Payment type Program cost account Identification number Comptroller object Amount
Base Salary EE PCA   7002 4000.00
Longevity EE PCA   7022 *80.00
PHC EE PCA 33273273277016 7042 40.00
STH ERS PCA 33273273277024 7041 463.14

*Note: The PHC amount is not computed on the Longevity Pay.

USPS Opt-Out Example (Where 1.0 Percent Exceeds $60.00)

Employee is paid $6500.00 BSY once a month and $120.00 in Longevity. Employee has taken advantage of Opt Out. Opt Out will be $0.

Monthly payroll – Paid on the first

Payment type Program cost account Identification number Comptroller object Amount
Base Salary EE PCA   7002 6500.00
Longevity EE PCA   7022 *120.00
PHC EE PCA 33273273277016 7042 **60.00

*Note: The PHC amount is not computed on the Longevity Pay.

**Note: The total for PHC does not exceed Opt Out amount.

USPS Twice-Monthly Example

Employee is paid $2000.00 twice a month. The state contribution for insurance for the employee for the month is $503.14.

First half payroll – Paid on the 15th of the month

Payment type Program cost account Identification number Comptroller object Amount
Base Salary EE PCA   7016 2000.00
PHC EE PCA 33273273277016 7042 20.00
STH ERS PCA 33273273277024 7041 483.14

Second half payroll – Paid on the first of the following month

Payment type Program cost account Identification number Comptroller object Amount
Base Salary EE PCA   7016 2000.00
PHC EE PCA 33273273277016 7042 20.00
STH ERS PCA 33273273277024 7041 -20.00
(Adjustment to correct for amount sent on the 15th)

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