FY 2023
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INFORMATIONAL CIRCULAR NO. 23-P-001 |
Supersedes 11-P-005 |
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DATE: |
August 9, 2022 |
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SUBJECT: |
Direct Deposit and Paycards |
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EFFECTIVE DATE: |
Immediately |
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OAR CONTACTS: |
doa_payroll@ks.gov |
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Heather Debusk |
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APPROVAL: |
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SUMMARY: |
Direct Deposit and Paycard Method of Payment |
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K.S.A. 44-314 provides the authority for employers in the State of Kansas to designate the method by which employees receive wages, including to elect to pay wages only by electronic funds transfer or deposit to an automated clearinghouse member financial institution account designated by the employee. An employer may elect to pay wages in this manner provided that the employer offers an alternative payment method as a default option, such as a payroll card, for those employees who fail to designate a financial institution account for electronic funds transfer or deposit.
The Department of Administration currently has a partnership with U.S. Bank, (associated with U.S. Bank) to provide the Focus Payroll Card (aka paycard) to employees who do not choose to have their payroll directly deposited to a checking or savings account. This paycard is an FDIC insured ATM/debit-based bank account where deposits can be made.
No exceptions will be granted for payroll payments to active employees. Special awards or payments requiring payroll processing should be paid to the employee via direct deposit or paycard. Payroll payments required to be processed through the payroll system for terminated employees for whom direct deposit or paycard information cannot be confirmed may be made via paper paycheck, but only upon approval from the Director of the Office of Accounts and Reports.
The employee direct deposit form is located in Employee Self-Service under the W4, K4 & Direct Deposit Forms tile.
Additional information on the State of Kansas Paycard Program can be found on the Department of Administration, Accounts & Reports website.
The Focus Card is issued by U.S. Bank National Association pursuant to a license from Visa U.S.A. Inc. ©2022 U.S. Bank. Member FDIC.
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Printable Version of 23-P-001
The organization dues for members of the Pittsburg State University, Kansas National Education Association will change from $33.06 to $35.06 per biweekly payroll period. The new rate will become effective with the payroll period beginning August 21, 2022 ending September 3, 2022, paid September 16, 2022.
The amount listed above includes the $35.00 deduction amount (ORG030 deduction code) and the $0.06 service fee (ORF030 deduction code), for a total deduction of $35.06 per biweekly payroll period.
The Office of Accounts and Reports, Payroll Systems Team will make the necessary updates to the SHARP system. Regent’s institutions are responsible for ensuring that these changes are made in their respective systems effective with the payroll period noted above.
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Printable Version of 23-P-002 & Org Dues Change Documentation
INFORMATIONAL CIRCULAR NO.: 23-P-003
DATE: September 16, 2022
SUBJECT: SHARP Employee Official Work Station (Location)
EFFECTIVE DATE: Immediately
OAR CONTACTS: doa_payroll@ks.gov
Heather DeBusk heather.debusk@ks.gov
APPROVAL: Nancy Ruoff (Original Signature on File)
SUMMARY: SHARP Employee Official Station: Payroll tax and SMART travel reimbursement implications for employees working in locations other than agency office locations under a telework agreement
The State of Kansas Department of Administration Telework Policy allows employees who meet specific criteria to enter into a telework agreement with their agency to achieve administrative efficiencies and increase work/life balance for qualifying employees. The Telework Policy specifies that telework is not an employee right or benefit but is a management option utilized at the discretion of the agency.
Official Station in SHARP Position Data:
To ensure accuracy and consistency in the recording of the official work station in SHARP, the following guidelines shall be used to determine an employee’s official station – such official station shall be entered as the Location for the Position.
- Employees working one or more days per week at their agency office location should have a work location that reflects the building for that agency office.
- Employees working 100% remote, in Kansas and not working at their agency office location at least one day per week should have a work location of KSHOME.
- Employees working 100% remote in a state other than Kansas and not working at their agency office location at least one day per week should have a work location of the state where they work.
As defined in the State of Kansas Employee Travel Expense Reimbursement Handbook located at Travel Handbook: Official Station – Field Employee: The official station of a field employee is the city or town designated as the employee’s official station by the administrative head of the agency (Reference: K.A.R. 1-16-2) and remains unchanged for individuals who are currently designated as field employees. For employee travel, the SMART Employee Profile in the Expenses module used for travel reimbursement has an Official Station location which comes directly from the Location entered for the Position in SHARP. The guidelines for official station noted above shall also be used by Audit Services to determine consistent and appropriate travel reimbursement.
Work Location for Tax Withholding Compliance:
In addition to the Official Station (Location) in Position Data, accurate reporting of the physical location of the employee when work is performed is required to determine the tax withholding obligations for the employee under Federal and State tax laws. The general rule for state and local income tax withholding is that taxes should be withheld for the jurisdiction where the employee performs their work. This could be at the agency office location or at a remote location. Tax withholding rules vary greatly from state to state. Non-compliance with state and local taxation laws can result in financial penalties to both the employer and the employee. The State of Kansas as an employer has a responsibility to abide by the tax withholding laws of all states in which work is performed by an employee.
The rules surrounding the initiation of a withholding tax obligation vary by state. In some states, the withholding tax obligation may apply as soon as the first day of work in that location. To ensure compliance with state and local tax withholding laws, agencies are required to document their employee’s remote work arrangement, including location. It is crucial that employees are set up correctly in SHARP.
Payroll instructions and forms for remote workers can be found on the Department of Administration, Office of Accounts & Reports website, Payroll Procedures/Job Aids, Telework folder.
Link: https://admin.ks.gov/offices/accounts-reports/state-agencies/payroll/payroll-procedures-job-aids
Regent institutions are responsible for completing any necessary updates to properly calculate and report state and local tax withholding for employees working both in Kansas, and in a location other than Kansas.
Questions:
For questions or assistance with SHARP Position Management and Job Data, contact Michelle Huntsman michelle.huntsman@ks.gov
For questions or assistance with SHARP Tax Distribution and Tax Data, contact Carmen Pearson Carmen.Pearson@ks.gov
For questions or assistance with SMART travel reimbursements, contact ARPreaudit@ks.gov
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Printable of Version of 23-P-003
INFORMATIONAL CIRCULAR NO. 23-P-004
DATE: October 27, 2022
SUBJECT: New Benefit Plan and Deduction Codes for Commuter Benefit
EFFECTIVE DATE: Payroll Period Begin date December 11, 2022
OAR CONTACT: doa_payroll@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: New Benefit Plan and Deduction Codes for Commuter Benefit
New benefit plans/deduction codes will be added to SHARP for Commuter Benefits. The new Commuter Benefit payroll deductions will be processed in SHARP effective for the payroll beginning December 11, 2022, ending December 24, 2022, paid January 6, 2023. The new Commuter Benefit plans/deduction codes effective December 11, 2022 are:
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PLAN TYPE |
DEDUCTION CODE |
DESCRIPTION |
SHORT DESCRIPTION |
BENEFIT PLAN |
BENEFIT PLAN DESCRIPTION |
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6W |
CMMASS |
Commuter Benefit-Mass |
ComBenMass |
Commuter Benefits - Mass |
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6W |
CMPARK |
Commuter Benefit-Parking |
ComBenPark |
CMPARK |
Commuter Benefits - Park |
CMMASS and CMPARK will be included on the State Employee Health Plan BERF file provided to SHARP and to each Regent payroll system. The first and second BERF files of the month will include the CMMASS and CMPARK deductions. Please note that CMMASS and CMPARK payroll deductions will be offered on a before-tax basis. In addition, the maximum payroll deduction is $300.00 per month.
The Office of Accounts and Reports, Payroll Systems Team is responsible for making the necessary updates to the SHARP payroll system. Regent institutions are responsible for ensuring that these changes are reflected in their individual systems. In addition, Regent institutions should submit test payroll files for the new benefit plans/deduction codes to the SHARP Payroll Systems Team by November 05, 2022.
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Printable Version of 23-P-004
The Social Security wage base for OASDI will be $160,200 for calendar year 2023. This is a $13,200 increase from the wage base for calendar year 2022 of $147,000. The OASDI tax rate for calendar year 2023 will be 6.2% for both employees and employers. The maximum OASDI employee contribution for calendar year 2023 will be $9,932.40. There continues to be no limit on wages subject to the Medicare tax in calendar year 2023. Medicare tax rates for both employees and employers remain at 1.45%.
An additional Medicare tax of 0.9% applies to employees with wages of more than $200,000 and $250,000 for married couples filing jointly. This additional tax will only be withheld from employees’ wages. Employers will not pay the extra tax.
For federal employees at Kansas State University who were hired prior to January 1, 1984, the employee contribution rate for reduced FICA remains at 1.45% on all wages subject to the tax (there has been no maximum contribution since January 1, 1994). Federal employees hired after January 1, 1984 will have a maximum contribution of $9,932.40 for OASDI and no maximum for Medicare. The employer and employee rates continue to be the same, with wages paid in excess of $200,000 and $250,000 for married couples filing jointly, subject to the additional 0.9% Medicare tax that will only be withheld from employees’ wages.
For Kansas Police and Fireman’s program participants who are subject to the mandated Medicare coverage, the contribution rate remains at 1.45% on all wages subject to the tax (there has been no maximum contribution since January 1, 1994) with the additional 0.9% tax that will only be withheld from employees’ wages in excess of $200,000 and $250,000 for married couples filing jointly.
The Office of Accounts and Reports, Payroll Systems Team is responsible for making the necessary updates to the SHARP payroll system. Regents’ institutions are responsible for ensuring these changes are reflected in their individual systems.
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Printable Version of 23-P-005
Due to the Veterans Day holiday, some changes have been made to the regular payroll processing schedule. Agencies are asked to note the payroll processing schedule due dates that are listed in this informational circular.
SHARP
Monday, November 7, 2022
Pay Period 10/16-10/29/2022
- Run A off-cycle will be processed.
- SHARP agencies have until 7:00 PM to enter supplemental and/or adjustment run controls for the Run A off-cycle.
- All employees’ reported time must be entered (and approved, if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run A off-cycle will be dated November 10, 2022.
Tuesday, November 8, 2022
Pay Period 10/16-10/29/2022
- Run B off-cycle will be processed.
- SHARP agencies have until 7:00 PM to enter supplemental and/or adjustment run controls for the Run B off-cycle.
- All employees’ reported time must be entered (and approved, if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run B off-cycle will be dated November 14, 2022.
Thursday, November 10, 2022
Pay Period 10/16-10/29/2022
PAYDAY
Friday, November 11, 2022
Veterans Day Holiday
Monday, November 14, 2022
Pay Period 10/16-10/29/2022
- Run C off-cycle will be processed.
- SHARP agencies have until 7:00 PM to enter supplemental and/or adjustment run controls for the Run C off-cycle.
- All employees’ reported time must be entered (and approved, if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run C off-cycle will be dated November 17, 2022.
- Time and Labor interface agencies can submit time and labor files for the period ending November 12, 2022 by 6:00 PM.
REGENTS
Friday, November 4, 2022
Pay Period 10/16-10/29/2022
- Run A off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Sunday, November 6, 2022
Pay Period 10/16-10/29/2022
- On-cycle payroll files will be processed.
Monday, November 7, 2022
Pay Period 10/16-10/29/2022
- Run A off-cycle payroll files will be processed.
- Paychecks for the Run A off-cycle will be dated November 10, 2022.
Tuesday, November 8, 2022
Pay Period 10/16-10/29/2022
- Run B off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
- Run B off-cycle payroll files will also be processed on this date.
- Paychecks for the Run B off-cycle will be dated November 14, 2022.
Thursday, November 10, 2022
Pay Period 10/16-10/29/2022
- Run C off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Friday, November 11, 2022
Veterans Day Holiday
Monday, November 14, 2022
- Run C off-cycle payroll files will be processed.
- Paychecks for the Run C off-cycle will be dated November 17, 2022.
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Printable Version of 23-P-006
Due to the Thanksgiving holiday, some changes have been made to the regular payroll processing schedule. Agencies are asked to note the payroll processing schedule due dates that are listed in this informational circular.
SHARP
Tuesday, November 15, 2022
Pay Period 10/30-11/12/2022
- Paysheets for the on-cycle payroll will be created
- All job actions (i.e., FLSA Status change) must be entered by 7:00 PM in order to be reflected on the paysheets for this period.
- All employees’ reported time must be entered (and approved if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM, in order for a paycheck record to be created.
- Terminations and Retirements must be entered by 7:00 PM and reported time must be submitted (and approved if applicable) by 6:30 PM in order for leave payouts to be calculated correctly.
- The first on-cycle preliminary pay calculation will run.
Wednesday, November 16, 2022
Pay Period 10/30-11/12/2022
- Second on-cycle preliminary pay calculation
Thursday, November 17, 2022
Pay Period 10/30-11/12/2022
- Third on-cycle preliminary pay calculation
Friday, November 18, 2022
Pay Period 10/30-11/12/2022
- All employees’ payable time must be approved, by 7:00 PM in order for a paycheck record to be created.
- All deduction and tax data changes must be entered by 7:00 PM in order to be reflected in the final paycheck created for the employee
- Final pay confirmation for the on-cycle payroll
- Paychecks for the on-cycle will be dated November 23, 2022.
Monday, November 21, 2022
Pay Period 10/30-11/12/2022
- Run A off-cycle
- SHARP agencies have until 7:00 PM on this date to enter supplemental and/or adjustment run controls for the Run A off-cycle.
- All employees’ reported time must be entered (and approved if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run A off-cycle will be dated November 23, 2022.
- Payroll Journal transactions for the SHARP on-cycle payroll for the period ending November 12, 2022 will be posted to SMART during Monday night's SMART batch processing cycle. (This process would normally occur Wednesday, November 23, 2022.)
Tuesday, November 22, 2022
Pay Period 10/30-11/12/2022
- Run B off-cycle
- SHARP agencies have until 7:00 PM on this date to enter supplemental and/or adjustment run controls for the Run B off-cycle.
- All employees’ reported time must be entered (and approved if applicable) by 6:30 PM.
- Payable time must be approved by 7:00 PM.
- Paychecks for the Run B off-cycle will be dated November 29, 2022.
Wednesday, November 23, 2022
Pay Period 10/30-11/12/2022
PAYDAY
Thursday, November 24, 2022
Thanksgiving Holiday
Friday, November 25, 2022
Thanksgiving Holiday
REGENTS
Wednesday, November 16, 2022
Pay Period 10/30-11/12/2022
- On-cycle files must be received by the Department of Administration by 4:00 PM
Friday, November 18, 2022
Pay Period 10/30-11/12/2022
- Run A off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Sunday, November 20, 2022
Pay Period 10/30-11/12/2022
- On-cycle payroll files will be processed
Monday, November 21, 2022
Pay Period 10/30-11/12/2022
- Run A off-cycle payroll files will be processed.
- Run B off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
Tuesday, November 22, 2022
Pay Period 10/30-11/12/2022
- Run B off-cycle payroll files will be processed.
- Paychecks for the Run B off-cycle will be dated November 29, 2022.
Wednesday, November 23, 2022
Pay Period 10/30-11/12/2022
- Run C off-cycle payroll files must be received by the Department of Administration by 4:00 PM.
- PAYDAY
Thursday, November 24, 2022
Thanksgiving Holiday
Friday, November 25, 2022
Thanksgiving Holiday
Beginning Monday, November 28, 2022 batch jobs will return to the normal payroll processing schedule. Attached is a partial calendar for the month of November 2022, which highlights key payroll processing activity for the month.
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Attached are the SHARP bi-weekly on-cycle and off-cycle schedules for calendar year 2023. The attached schedules provide important information regarding the critical payroll processing deadlines for each bi-weekly payroll period. Agency personnel responsible for payroll processing will need to ensure that all appropriate information is entered or submitted by the cutoff dates indicated on the schedules to ensure timely issuance of pay for their employees.
SHARP off-cycle payrolls will be processed each Monday and every other Wednesday night and will include all activity entered into SHARP since the last off-cycle payroll. If a holiday occurs on a Monday or Wednesday, the off-cycle payroll will normally be rescheduled to occur on the following business day. Payroll payments resulting from the first off-cycle for the payroll period (Run ‘A’) will normally be issued with the same paycheck/direct deposit date as the on-cycle pay date for the payroll period. Payroll payments resulting from the remaining off-cycles (Runs ‘B’ and ‘C’) will normally be dated three working days from the date the off-cycle is processed. Agencies have until 7:00 p.m. on Mondays and every other Wednesday to enter adjustments and/or supplemental data into SHARP for processing in that night’s off-cycle payroll. Agencies have until 6:30 p.m. to submit/approve reported time so it is picked up by the Time Administration process. After Time Administration runs, the payable time must be approved by 7:00 p.m. so that the status is ready for payroll processing. Agencies are reminded that they must approve the timesheet (reported time) and payable time (after time administration runs) before requesting a paycheck adjustment in SHARP.
Off-cycle payrolls for Regents’ institutions are also normally scheduled for each Monday and every other Wednesday night. Regents’ institutions have until 4:00 p.m. on Fridays and every other Tuesday to submit off-cycle payroll interface files. The Office of Accounts and Reports must approve all interface files for processing by 5:00 p.m. on the following Monday or every other Wednesday for the files to be processed in that night’s off-cycle payroll. Regents’ off-cycle payrolls will be issued with the same check/advice date as the SHARP off-cycle processed the same night.
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Attached is a revised calendar for the month of December 2022 that highlights key payroll processing activity.
This calendar does not provide the same level of detail as that provided in this informational circular. The attached calendar is intended
for use as a supplementary reference tool to this informational circular.
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Pursuant to the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the
annual Deferred Compensation and Tax-Sheltered Annuity (TSA) limits will change effective
January 1, 2023 as follows:
457(b) Deferred Compensation:
The Deferred Compensation (Benefit Plan 457DEF) annual contribution limit increases to
$22,500 (up from $20,500 in 2022) or 100% of includible compensation.
The Deferred Compensation special catch-up (Benefit Plan 457DER) limit increases to $45,000
(up from $41,000 in 2022). The special catch-up limit is twice the general deferral limit and is
only available to employees who are within three years of normal retirement age.
The Deferred Compensation catch-up provision for participants who are 50 years of age or older
(Benefit Plan 457DEC) annual contribution limit increases to $7,500 for 2023 making the total
$30,000. The provision for 2022 was $6,500 making the total for 2022 $27,000.
Please note that the two different catch-up provisions cannot be used concurrently.
Tax Sheltered Annuities (TSA):
The limit on annual contributions to a TSA for 2023 is the lesser of $66,000 or 100% of
compensation, increased from $61,000 for 2022.
The annual compensation limit used for calculating mandatory employee and employer
contributions increased from $305,000 (for 2022) to $330,000 (for 2023). The $330,000
applies to the mandatory retirement plans for the School for the Blind, School for the Deaf, and
Kansas Board of Regents (for employees whose participation began after 1995). For School for
the Blind and School for the Deaf employees, the maximum contribution that can be made to the
plan is $33,000 ($330,000 maximum annual compensation multiplied by 10%, 5% employer
contribution and 5% employee contribution). For Board of Regents employees (participants
after 1995), the maximum contribution that can be made to the plan is $46,200 ($330,000
maximum annual compensation multiplied by 14%, 8.5% employer contribution and 5.5%
employee contribution).
For employees participating in the Kansas Board of Regents’ mandatory plan prior to 1996,
participants are grandfathered and use the annual compensation limit under Internal Revenue
Code Section 401(a) (17). The 401(a) (17) limit is increased from $450,000 (for 2022) to
$490,000 (for 2023). However, participants should note their maximum annual
compensation limit will be $471,428.57, since the $471,428.57 annual compensation multiplied
by the 14% contribution rate (8.5% for the employer and 5.5% for the employee), results in
$66,000, which is the limit on annual contributions.
The limit on elective deferrals (Voluntary Tax-Sheltered Annuities) increases to $22,500 (up
from $20,500 in 2022). The age 50 or older catch-up provision increases to $7,500 in 2023 (up from $6,500 in 2022). Therefore, an employee age 50 or over is eligible to increase his/her elective deferral and limit on an annual contribution by $7,500. Additionally, there is a 15-year rule which may allow employees with 15 or more years of service to increase the elective deferral limit by an additional $3,000. Employees may use both the age 50 catch-up provision and 15-year rule concurrently. IRS regulations issued in 2003 state that when employees are eligible for both the 15-year rule and the age 50 catch-up provision, the limit on elective deferrals ($22,500 for 2023) is applied first, then the 15-year rule, and finally the age 50 catch-up provision.
Please note that the total of nonelective deferrals (the mandatory retirement plans) and elective
deferral (VTSA) cannot exceed the limit on annual contributions plus the age 50 or older catch-up provision amount (if applicable).
Regents’ institutions are reminded that they are responsible for applying the maximum
VTSA formulas for their employees. Please note that this circular only provides a summary of
the law in this area. Due to the complexity of the legislation and the unique circumstances of
each employee, Regents’ institutions are strongly encouraged to contact the 403(b) carriers to aid
in determining limits in those cases which are outside the norm (the employee is near the limit on
annual contributions, the employee is near the elective deferral limit, the employee wants to use
the age 50 catch-up provision, or the employee wants to use the 15-year rule).
Finally, the EGTRRA Act of 2001 repealed the coordination requirements for employees who participate in both a 457(b) Deferred Compensation Plans and 403(b) Tax Sheltered Annuity plans. Employees eligible for both plans continue to be able to defer the full amount to both plans.
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The attached schedule contains updated employer contribution rates (in red text) for group health insurance for the period of January 1, 2023 through June 30, 2023.
The amounts are updated from circular 22-P-015 that was released on June 22, 2022.
These amounts will be updated again, on June 30, 2023, to reflect the amounts released on the original informational circular.
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The Internal Revenue Service (IRS) has issued new tables for the percentage method of withholding for 2023, per Publication 15-T, including an Employer’s Worksheet to be used for computing federal tax withholding for wages paid on or after January 1, 2023.
To use the attached IRS worksheet and tables, income must be annualized. To annualize income, multiply federal taxable income for the current bi-weekly pay period by twenty-six pay periods.
For 2019 or earlier W-4:
One withholding allowance has remained at $4,300.
For employees whose Form W-4 is from 2020 or later, Step 2 on the Form W-4 determines which set of attached tables are used to compute federal tax withholding. The first set of tax tables is used for employees with a 2019 or earlier Form W-4 or whose 2020 or later Form W-4 does not have the box in Step 2(c) checked. The second set of tax tables is used for employees whose 2020 or later Form W-4 does have the box in Step 2(c) checked.
IRS regulations continue to require employees claiming exempt status from federal tax withholding (for income earned in the United States) to file a new W-4 form annually. Employees are eligible for the exempt status if the following criteria are met: 1) the employee had no income tax liability in the previous year, and 2) the employee anticipates no income tax liability in the upcoming year.
SHARP employees are encouraged to use the Employee Self Service functionality beginning January 1, 2023 to file their 2023 W-4. The 2023 W-4 can be found on the IRS website at https://www.irs.gov.
The Office of Accounts and Reports, Payroll Systems Team, will make the necessary changes in the computation of withholding taxes for SHARP agencies. Regent institutions are responsible for implementing the new withholding tax rates in their respective payroll systems.
Regents
Regents should also note that the annual amount to add to Nonresident Alien employee’s wages for calculating income tax withholding for 2023 has increased to $9,550 if the NRA employee has not submitted a Form W-4 for 2020 or later or $13,850 if the NRA employee has submitted a Form W-4 for 2020 or later or was first paid wages in 2020 or later. In addition, Regents should check IRS Publication 1494 for any changes to the amounts used when computing tax levies for garnishments. Regents should be aware that the withholding on supplemental wages rate remains at 22% for 2023.
IRS regulations require non-resident alien employees who claim an exempt status from federal withholding tax up to their treaty limit (for income earned in the United States) to file a new 8233 annually. Employees who claimed a non-resident alien exempt status in calendar year 2022 must file a new 8233 form for calendar year 2023 if they wish to continue their non-resident alien status. As a reminder, Regent institutions are responsible for the accuracy of the eligibility of their non-resident alien employees and for monitoring maximum presence.
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Attachment: 2023 IRS Publication 15-T
Reference Worksheet 1A