V:06:02 Payroll Policy

General

  1. All compensation an individual is entitled to for personal services rendered while an employee of the College will be processed and paid using the College’s payroll system, in compliance with Federal and State laws and regulations and Tennessee Board of Regents (TBR) and Volunteer State Community College (VSCC) policies and guidelines. Generally, an employee is an individual who performs services subject to the will and control of an employer both as to what shall be done and how it shall be done. It does not matter that the employer permits the employee considerable discretion and freedom of action (IRS Circular E). Included, in compensation are salaries, wages, and other payments for which personal services were or will be performed.
  2. All employees of the College must have a current W-4 form on file in the Payroll Office. If a new employee has not provided a completed W-4 form prior to the processing of their first payroll check, per Circular E, taxes will be withheld at a single with no allowances rate.
  3. Direct deposit of paychecks is required for all full-time and part-time employees, per TBR Policy 5:01:00:00.
  4. Cash advances or early release of payroll checks is not permitted, except with the possibility of December’s payroll.
  5. All approved timesheets, attendance records, and extra compensation forms must be submitted to the Payroll Office by the day designated by that office each month, normally around the 17th of the month. Only information received by the required date will be reflected in the payroll check for that month.

 

TBR Source: June 25, 1976; March 4, 1977; June 26, 1981; September 18, 1981; September 30, 1983; September 16, 1988; March 17, 1989; September 21, 1990; December 7, 1990; Marc19,1993; September 20, 1996; December 6, 1996; June 20, 1997; June 29, 2001; March 15, 2002; December 5, 2003; September 24, 2004; March 30, 2007; September 26, 2008; June 19, 2009 to take effect July 1, 2009; June 24, 2010; Revised September 20, 2013; Revised at Board Meeting June 20, 2019; Revised at Board Meeting June 18, 2021; Ministerial Changes May 15, 2023; Ministerial Changes February 14, 2025.

VSCC Source: November 11, 1987, President; March 24, 1999, President; January 12, 2009, President's Cabinet; May 14, 2025, President’s Cabinet