STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2004-30
August 18, 2004
TO THE HEADS OF ALL STATE AGENCIES
|Attention:||Chief Administrative and Fiscal Officers, Business Managers, and Payroll and Personnel Officers|
|Subject:||Performance Assessment and Recognition System (PARS) Payments|
Effective October 1, 2004 there will be a wage increase available to all managers who meet the criteria. Additionally, in accordance with the Department of Administrative Services Memorandum dated August 9, 2004 issued by Alan Mazzola, Deputy Commissioner of the Bureau of Human Resources, Department of Administrative Services (DAS), Performance Assessment and Recognition System (PARS) bonuses are effective with the pay period beginning October 1, 2004 (check date October 29, 2004).
|NOTE:||Be sure that Durational Project Manager, Transitional Manager, and Customer Services Program Developer positions filled from outside the classified service and Executive Assistants are NOT counted or paid PARS increases.|
I. INCREASES TO BE BUILT INTO SALARIES
Approved increases may be built into salaries for:
1. Managerial personnel whose salary is below position rate in agencies participating in the PARS program.
|Meets All Expectations||3.0%|
|Needs Improvement (1st time)||1.5%|
|Needs Improvement (2nd time)||-0-|
2. A manager at the maximum of his/her salary group will be eligible for a lump sum payment of 3.0% for performance rated as "Meets or Exceeds Expectations". A performance recognition award may be added to this amount for exceptional performance.
3. Managers on the MP and MD Pay Plans (and certain individuals in the VR Pay Plan) in agencies which have not participated in the PARS program may be eligible for annual increases of 3.0% up to the position rate/maximum of their salary. This increase applies up to position rate for "good" performance. Lump sum payments and bonuses are not available to managers in non-participating agencies.
II. PERFORMANCE RECOGNITION AWARD BONUS PAYMENTS
A. Detailed guidelines contained in the Department of Administrative Services Memorandum, dated August 9, 2004, include the following requirements for performance bonuses only available to participating PARS managers:
The same expenditure coding should be used for a bonus payment as that charged for the employee's regular salary.
III. PAYROLL PROCEDURES
The PARS payments must be entered manually at the proper time as follows:
A. Payment of Built-In Increases
Core-CT will issue separate instructions for how "pay rate change" actions are to be created along with the reason code to use.
B. Lump Sum Payment for Managers at Maximum of Salary Group
Lump sum payments are subject to mandatory deduction; i.e., federal withholding tax and state income tax annualized, social security tax, retirement contributions and (if applicable) garnishments.
Core-CT will issue separate instructions of how to code lump sum payments for "over the maximum for salary group" increases.
C. Payment of Bonuses
Supplemental wages may be taxed at 25% in accordance with the 2004 Federal Circular E, and will be added to regular wages and taxed as regular wages in accordance with the 2004 Circular CT.
Core-CT will issue separate instructions of how to code lump sum Performance Recognition Awards bonus payments.
Questions may be directed to:
Department of Administrative Services, Bureau of Human Resources, PARS Coordinator, (860) 713-5042;
|Payroll Procedures -||Office of the State Comptroller|
|Payroll Services Division, (860) 702-3463;|
|Payroll Services Division, (860) 702-3451;|
|Memorandum Interpretation -||Office of the State Comptroller|
|Fiscal Policy Division,(860) 702-3440.|
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