Overpayment of Wages | KCTCS

Administrative Procedures

Overpayment of Wages

Policy Number: 5.5.16-P

Current Effective Date: 07/01/2017

Original Effective Date: 03/15/2013

Revision Dates: 03/15/2013, 05/30/2017

Revision Number: 2

Revision Summary:

Responsible Official: Director of Payroll

References:

1. Purpose

This procedure outlines the process for collection of overpayments of employee wages in order to ensure compliance with appropriate state and federal tax laws and regulations.

2. Scope

This procedure applies to all KCTCS employees.

3. General

3.1

Designated college human resources and payroll staff members are responsible for reviewing and auditing pay records to ensure that employees receive accurate and timely payment for work performed.

4. Repayment of Funds

4.1

When an overpayment is identified, the local college payroll department should coordinate collection of the overpayment with KCTCS Office of Payroll Services. Employees should be notified immediately when overpaid. 

  1. Overpayments in the current calendar year will be recouped during payroll processing from the employee’s check whenever possible. If the employee is not due wages or the wages will not cover the overpayment, the repayment is to be collected directly from the employee for the net overpayment. 
  2. Overpayment for prior calendar years will be collected from the employee for the gross overpayment amount. Failure to repay will result in delay of the employee’s W-2 form.
    1. The employee will be responsible for recouping overpayment of taxes through their individual tax filing.