School District and Educational Service District Pay Adjustments
Time Versus Responsibility
Additional Time
Staff may receive additional compensation for additional work that occurs beyond the normal work hours, such as providing after school tutoring services or coaching a sport.
If paid out equally
Full-time - the payment and hours can be evenly distributed over the working months of the school year associated with the pay and reported with Status Code A.
Part-time - Report additional service and compensation as earned with Status Code A. The additional hours may increase the employee's service credit.
If paid in a lump sum at the end of the school year
Full-time - report with Status Code M in the month it was paid. If paid in July or August, report a lump sum payment in the last month of work for the employee, usually June.
Part-time - Report additional service and compensation as earned with Status Code A. The additional hours may increase the employee's service credit.
Time sheets aren't required for supplemental contracts for DRS purposes. Districts may need to use time sheets to determine if the employee worked overtime. If your district only uses time sheets, then report this service to DRS. However, if you use both time sheets and assigned hours, the latter can be reported as service.
Additional Responsibility
Staff may receive additional compensation for added responsibilities occurring during their regular scheduled workday, such as being available in the lunchroom while they are at work. No additional hours or days are reported.
If paid out equally
Full-time or part-time - if there is no corresponding service associated with the payment, it can be evenly distributed over the working months of the school year associated with the pay and reported with Status Code A.
If paid in a lump sum at the end of the school year
Full-time or part-time - If paid in a lump sum at the end of the school year - report with Status Code M in the month it was paid. If paid in July or August, report a lump sum payment in the last month of work for the employee, usually June.
These are examples of how to report a payment for additional time or responsibility.
Q1: A full-time teacher takes a coaching position. The compensation is paid in the months the teacher coaches. How should this be reported?
A1: Because the teacher already has full service credit, the district can report the additional compensation and service evenly during the months in which the teacher coaches with Status Code A.
Q2: A part-time teacher takes a coaching position, and the compensation is paid in a lump sum at the end of the coaching season. How is this reported?
A2: Because the position is less than full-time, any additional hours can potentially increase service credit. The additional hours and compensation should be reported as earned with Status Code A.
Q3: A teacher monitors one study period a day. From January through June, the teacher agrees to advise a group of foreign students during the same study period for additional pay. The teacher works through June 20th and is paid in a lump sum in July.
A3: Whether the teacher is full-time or part-time, because there are no additional hours, the additional pay can be reported in June, the last working month, with Status Code M .
