TRENTON BOARD OF

EDUCATION
All Together --- Better!

2008-2009

PAYROLL DEPARTMENT
HANDBOOK
 TRENTON BOARD OF EDUCATION
All Together --- Better!

Rodney S. Lofton Jayne S. Howard

Superintendent of Schools Business Administrator/Board Secretary

Shawn Mitchell
Supervisor
Payroll
609-656-4900 ext. 5622 – 609-278-3138
smitchell@trenton.k12.nj.us

2008/2009
PAYROLL HANDBOOK
To: All Staff

The Payroll Department is proud to present to you our 2008/2009 Payroll Handbook.
Please keep this handbook as a handy reference guide. It contains the following
information.

Contents by Page Number

1. Cover Letter
2. Payroll Department Mission Statement
3. 2008/2009 School Calendar
4. Payroll Schedules
5. 10 Month Semi-Monthly Payroll Schedule
6. 12 Month Semi-Monthly Payroll Schedule
7. Extra Duty and Hourly Payroll Schedule
8. TEA Pay Rates
9. Paraprofessional Pay Rates
10. Mandatory Tax Withholdings and Deductions
11. Optional Deductions
12. Tax Shelter Companies (*subject to change prior to January 2009*)
13. Application for Retirement Allowance Procedures
14. Union Representatives

If you have questions please feel free to call anyone in the department or e-mail your
requests.

Sincerely,
Shawn C. Mitchell
Shawn C. Mitchell
Payroll Supervisor
 TRENTON PUBLIC SCHOOLS
Trenton, New Jersey

PAYROLL DEPARTMENT

MISSION STATEMENT

The Payroll Department supports the Trenton Public School’s Mission Statement by
providing prompt and courteous service to the employees of the district. We
accomplish this by complying with federal, state and local rules and regulations and
by consistently preparing timely and accurate payroll checks. We maintain the
integrity of the department by ensuring that we consistently follow payroll
procedures so that all employees feel treated professionally, honestly and fairly as a
partner in the district’s mission for the 21st century.

Support Services for Trenton Public School Employees

General Payroll Office 609-656-4900 x5622

Mrs. Shawn Mitchell– Supervisor 609-656-4900 x.5622

Mrs. Alethea Stroman – Senior Payroll Specialist EXT # - 5626

Mr. John Gentry – Payroll Specialist EXT # - 5620
Mrs. Peggy Immordino - Payroll Clerk EXT # - 5624
Mrs. Sheila Lewis - Payroll Clerk EXT # - 5628
Mrs. Mary Rice – Junior Accountant EXT# - 5630

Payroll Office FAX Number 609-278-3138

 Payroll Schedules
12 Month Employees

All employees who have been approved by the Board will receive 24 paychecks according to the
12 Month Semi-Monthly Payroll Schedule

10 Month Employees

All employees who have been approved by the Board will receive 20 paychecks according to the
10 Month Semi-Monthly Payroll Schedule

• Salaried employees are paid up to date. Any employee in a no-pay status will have their
check adjusted the following pay day. Any one leaving the district before the check date
must have their final paycheck adjusted.

• Human Resources personnel changes are adjusted and updated in the employees pay
check in the payroll period following the Regular Board of Education Meeting Approval.

Hourly Employees, Substitute, Overtime and Extra Pay

Board approval and a timesheet approved by the principal/department head are required for
payment according to the time sheet schedule.

Summer Savings

All employees who are enrolled in summer savings will receive summer savings payouts on July
15, 2009.

Health Waiver Reimbursement

All employees who receive health waiver reimbursement will receive reimbursement as part of
th
their regular payroll check once a month on the 30 of each month.

Overpayments

Overpayments of any kind should be reported to the Payroll Department on payday. Employees
should immediately return any overpayments for correction. Any overpayments not returned will
be withheld from the employees’ next paycheck.

Notes:
• All payments are made to employees in a single check. Any overtime or
extra duty pay will be paid out in accordance with the employees regular
paycheck, thus there is no separate checks for extra duty and/or overtime
compensation.

• In addition, any overtime or extra duty hours not submitted timely or

unpaid to an employee due to an error, will be paid out in the following
payroll check. There will be no issuance of additional checks for
overtime or extra duty hours that go unpaid for any reason.
 2008/2009

10 MONTH SEMI-MONTHLY PAYROLL SCHEDULE

Your annual contract salary will be paid to you over the next 20 pay
periods as follows:

Paycheck Dates Paycheck Dates

January 15, 2009

January 30, 2009

February 13, 2009

February 27, 2009

September 15, 2008 March 13, 2009

September 30, 2008 March 30, 2009

October 15, 2008 April 9, 2009 **

October 30, 2008 April 30, 2009

November 14, 2008 May 15, 2009

November 26, 2008 ** May 29, 2009 **

December 15, 2008 June 15, 2009

December 23, 2008 ** June XX, 2009 (Last day of school)

** Pay date are adjusted for holidays and end of school year.
 2008/2009

12 MONTH SEMI-MONTHLY PAYROLL SCHEDULE

Your annual contract salary will be paid to you over the next 24 pay
periods as follows:

Paycheck Dates Paycheck Dates

July 15, 2008 January 15, 2009

July 30, 2008 January 30, 2009

August 15, 2008 February 13, 2009

August 29, 2008 February 27, 2009

September 15, 2008 March 13, 2009

September 30, 2008 March 30, 2009

October 15, 2008 April 9, 2009 **

October 30, 2008 April 30, 2009

November 14, 2008 May 15, 2009

November 26, 2008 ** May 29, 2009 **

December 15, 2008 June 15, 2009

December 23, 2008 ** June 30, 2009

** Pay date are adjusted for holidays and end of school year.
 2008/2009

2008- 2009 PAYROLL TIME SHEET SCHEDULE

Payroll Payroll Time
Period Period Sheet
PAYCHECK DATE FROM TO Due Date
**

1 Monday, June 15, 2009 5/16/2009 5/31/2009 6/2/2009

2 Tuesday, June 30, 2009 6/1/2009 6/15/2009 6/17/2009
3 Wednesday, July 15, 2009 6/16/2009 6/30/2009 7/2/2009

** Please Note: Administrators and School Secretaries responsible for payroll are encouraged
to add the payroll time sheet due dates to their outlook calendars. Payroll time sheets
submitted after the due date will not be paid as scheduled and therefore will be paid
on the next payroll check date.
TEA Rates September 1, 2008 to August 31, 2009

ALL TIME SHEETS SUBMITTED TO PAYROLL MUST INDICATE THE

APPROPRIATE RATES. PLEASE USE THIS CHART AS A REFERENCE

TEACHERS BEFORE/AFTER SCHOOL ACTIVITIES:

$ 42 Hour - DIRECT CONTACT WITH STUDENTS OR PROF DEV ONLY

WHEN THE TEACHER IS CONDUCTING THE SESSION
*Note: Facilitators, teacher leaders, etc. are only eligible for compensation when the
work is performed outside their contractual work day or work year.

$ 36 Hour - WORKSHOPS –EXTENDED MEETINGS - NO CONTACT WITH

STUDENTS

MISSED PREP PERIODS

$42. Hour PRO-RATED

40 MINUTE = $ 28.00 44 MINUTE = $ 30.80
30 MINUTE $ 21.00 35 MINUTE $ 24.50
60 MINUTE $ 42.00 PER MISSED PREP

MEETINGS: NO ADDITIONAL COMPENSATION

TEACHERS ONLY COMPENSATED AT THE $36.00 RATE FOR THE
SECOND HOUR. (See Article xii.F.1)

SCHEDULE ( B ) COACHES SALARIES – According to Guide

FIELD TRIPS - TEACHERS OTHER THAN COACHES

Rates When School Is Not In Session:

$ 100.00 Half Day or Evening
$ 200.00 Full Day Event
$ 300.00 Full Day and Evening

Rates Weekend and Holidays - School Not In Session:

$ 150.00 Half Day
$250.00 Full Day Event
$350.00 Full Day and Evening
$450.00 Full Day and Overnight
Paraprofessional Rates September 1, 2008 to August 31, 2009
(***Rates based on contract period 9/1/04-8/31/07***)

BEFORE/AFTER SCHOOL ACTIVIES

DIRECT CONTACT WITH STUDENTS OR PROF DEV ONLY WHEN THE

PARAPROFESSIONAL IS TEACHING THE SESSION.

2006-2009 $26.00

WORKSHOPS, WORK BEYOND SCHOOL HOURS OR YEAR, ETC.

2006-2009 $21.00

CLASS ROOM COVERAGE

NON-INSTRUCTIONAL $ 30 DAILY
INSTRUCTIONAL WITH SUB CERTIFICATE $ 50 DAILY

FIELD TRIPS

BEYOND THE NORMAL WORK DAY $ 50

ON NON TRADITIONAL WORK DAY $ 125
OVER NIGHT $ 225

MISSED PLANNING PERIOD $ 20

MANDATORY TAX AND PENSION WITHHOLDING

FEDERAL WITHHOLDING TAX - TABLE – (www.irs.gov)

STATE WITHHOLDING TAX

NJ – TABLE (www.state.nj.us/treasury/taxation
PA - 3.07 % PHILA – 3.98%

FICA TAX

SOCIAL SECURITY 6.2 % (www.ssa.gov)

MEDICARE 1.45 %(www.medicare.gov)
2008 Wage Base for S.S. is $102,000 max deduction $6,324.00

SUI TAX 0.425 %

2008 Wage Base for UI $ 27,700 Maximum Deduction $117.73

PENSION

TPAF - Teachers Pension & Annuity Fund 5 .5 %

PERS - Public Employee's Retirement 5.5 %
24 Hour Automated Pension Information Hot Line System 609-777-1777

CONTRIBUTORY INSURANCE
TPAF - 0.4 %
PERS - 0.50 %

NOTES:

• All employees must be enrolled in to the pension plan. You are responsible for pension
dues from the date of hire. To avoid large back deductions you should contact Marci
Grant-Reese, Benefits Analyst to complete your pension enrollment or transfer
application as soon as possible. New employees should allow at least one to two months
before deductions begin.

• All employees must have a Form W-4 on file

UNION DUES:

All employees are represented by a bargaining unit. You are responsible for union dues from the
date of hire. To avoid large back deductions, you should contact your union building
representative as soon as possible.
OPTIONAL:
TAX SHELTERS The Trenton Board of Education offers 10 different tax shelter
agencies. You will find a list of agencies and their representatives
on the following pages. (*agencies subject to change before January
1, 2009*)

CREDIT UNION The Trenton Teacher's Federal Credit Union -

Telephone # 890-1630 –PO Box 9335-Trenton 08650
The credit union is available to all eligible employees.

GROUP DISABILITY PLANS

Pru Protect & Pru Protect Plus
NJEA Endorsed Short & Long Term Disability Plan #41431
Educators Ins. Services, Inc 4000 Route 66, Tinton Falls, NJ 07753
Telephone # 1- 800-727-3414

. UNUM (WWW.UNUM.COM)
NJPSA & ADM Endorsed Short & Long Term Disability Plan
Tom Seely Agency 100 West Camden Av. Moorestown, NJ
Telephone # 1-800-628-6693

American General – (www.WealthAcceleration.com)

An alternative Income Protection Plan –Cash back Return of Premiums.
Joyce Shorts and Troy Shorts Associates 309 Fellowship Rd. Ste 210 Mt.Laurel, NJ 08054
Telephone # 856-642-4074

AFLAC-
A supplemental benefit program that fits the employee’s personal situation.
Jeanne Jennetta, Agent
Telephone# 609-646-4202 aflac.com

OPTIONAL LIFE INSURANCE

BOSTON MUTUAL
The Insurance Marketing Exchange
Philip Morgan, President
(609) 387-8864
PO Box 809 Willingboro, NJ 08046
This insurance is available to all full time employees.
 Tax Shelter Companies
***Note: The districts plan document is currently under revision, thus the companies noted
below are subject to change when plan document is adopted before January 1, 2009.***

Financial Network – I.N.G. Lincoln Investment Planning, Inc.

Yolanda D. Wimbley Harold Hill
262 Bellevue Avenue 6111 Main Street
Trenton, NJ 08618 Voorhees, NJ 08043
Phone: 609-599-3420 Phone 1-800-375-1133 ext 2633
Yolanda.Wimbley@ingfa.com www.lincolninvestment.com

American Express Fidelity Investments

Ameriprise Financial Services, Inc Don Cox
Bill Ward – ameriprise.com Phone 609-883-4102
152 Broad Street
Red Bank, NJ 07701
Phone: 1-732-747-1673
Fax (732) 462-7090

Copeland Co.- (Citistreet-Travelers Ed) VALIC - A.I.G.

Mr. Kevin McCarthy Mr. Joseph H. Kelly
Mr. Tom Morgan/Mr. Brian Ciaffreda AIG Retirement
581 Main St-6th floor 20 Valley Stream Parkway, Suite 280
Woodbridge, NJ 07095 Malvern, PA 19355
Phone: 1-800-545-0108 Phone: 1-800-892-5588 ext. 87313
www.welcome.citistreetconnect.com Joseph.Kelly@AIGRetirement.com

The Equitable Life Great American Life Insurance Co.

Mr. Derek Johnson/ Mr. Eric Lorenz Ron Polonsky Agency-Mrs. Joann Polonsky
120 W. 45th Street-Suite 500 Mr. Alexander Trento, Ken Delehanty
New York, NY 10036 Manasquan, NJ 08736
1-800-580-5590 Phone: 1-800-228-0864

First Investors Corporation The Wealth Acceleration Institute, Inc

Mr. Thomas Lucia Joyce Shorts & Troy Shorts, Assoc
Raritan Plaza 1 PO Box 7837 309 Fellowship RD. East Gate Suite 210
Edison, NJ 08818-9929 Mt. Laurel, NJ 08046
Phone: 1-800-909-2950 x201 1-856-642-4074 Fax 1-856-642-4075
www.firstinvesters.com
taxshel.doc rev 3/16/2004
 APPLICATION FOR RETIREMENT ALLOWANCE
PROCEDURES

Trenton Board of Education employees’ considering retirement from the New Jersey
Public Employees’ Retirement System or Teachers’ Pension and Annuity Fund are
instructed to follow the following procedures:

1. First complete and submit a letter of your intent to retire, include the effective
date of retirement to the Human Resources Department six to eight months
prior to applying for retirement with the New Jersey Division of Pension and
Benefits Office.

2. The Human Resources Department submits your request to the Superintendent

in order for the recommendation to be placed on the agenda for Board
approval at its Business meeting.

3. The Business Office/Payroll Department completes your Certification of

Service and Final Salary – Retirement and submits the Certification to the
New Jersey Division of Pension and Benefits Office, approximately six to
eight days after the Trenton Board of Education Regular Meeting.

4. Before applying for retirement, it is important to give yourself enough time to

review your benefits and options. Fact Sheet #6, Your Retirement Checklist
can be obtained at the Division of Benefits website
www.state.nj.us/treasury/pensions.

Should you have any questions, please contact your unit head/representative or Human
Resources Manager or Payroll Department Supervisor.
 TRENTON PUBLIC SCHOOLS
UNION REPRESENTATIVES

TRENTON ADMINISTRATORS AND SUPERVISORS ASSOCIATION (TASA)

Joseph Marazzo
Munoz- Rivera Elementary School
Phone 656-4845

CONFIDENTIAL SECRETARIES
Undetermined

MECHANICS & LABORERS ASSOCIATION (MLA)

Joseph Povio, Representative Shop Steward
Buildings & Grounds
Phone: 609-209-0490

PARAPROFESSIONAL UNIT
Betty J. Glenn, President
Wilson School
Phone: 656-4900 Ext. 2533

TRENTON BUSINESS & TECHNICAL EMPLOYEES ASSOCIATION (TBTEA)

Tanisha Powell – Interim President
Central Services Building
Phone: 656-4900 Ext. 5647

TRENTON EDUCATION ASSOCATION (TEA)

Joseph Santo, President Naomi Johnson-Lafleur, Vice President
Trenton Education Association Phone- 396-0016
Phone: 396-0016

TRENTON EDUCATIONAL SECRETARIES ASSOCIATION (TESA)

Patricia Vogt, President Ann Sciarrotta, Vice President
Trenton, NJ Central Services Building
Phone: 882-6411 Phone: 656-4900 Ext. 5450

TRENTON FOOD SERVICE ASSOCIATION

Caroline Figallo., President
Franklin School
Phone: 278-3045

TRENTON SCHOOL CUSTODIANS ASSOCIATION

Vince Pucciatti
Phone: 439-1580
 TRENTON PUBLIC SCHOOLS
TRENTON, NEW JERSEY

MISSION STATEMENT

All students will graduate with a vision for their futures, motivated to learn
continually, and prepared to succeed in their choice of college or career.

Adopted by the Trenton Board of Education, April, 2003

Members
2008-2009
Trenton Board of Education

Dr. Diane Campbell, President

Alexander Brown, Vice President
T. Missy Balmir
Dr. Lucy Guzman
Elizabeth N. Johnson
Harry Luna
Donald Shelton
Marcellus Smith
Nicola Tatum

Rodney Lofton
Superintendent of Schools

Jayne S. Howard
Business Administrator/Board Secretary