Western Michigan University's Payroll and Disbursement department is committed to processing payments accurately and timely while providing excellent service. We hope you find this site useful in answering questions, providing links, contacts, forms and other communications.
The Payroll and Disbursements office is currently closed for in-person service. For assistance, please use the following contact information:
- Payroll by phone: (269) 387-2935 or email: firstname.lastname@example.org
- Disbursements (Accounts Payable) by phone: (269) 387-4253 or email: email@example.com
DEFERRAL OF SOCIAL SECURITY TAX
President Trump issued an executive order on August 8, 2020, allowing an employer to defer withholding and remitting the employee’s share of Social Security tax (6.2% of wages) paid from September 1 through December 31, 2020. The deferral is available only to employees earning less than $4,000 each biweekly payroll period, or $104,000 per year.
On August 28, 2020, the Treasury Department and Internal Revenue Service issued further guidance for implementing the deferral. The guidance makes the employer responsible for the obligation associated with the withheld taxes. Beginning in January 2021, the employer must then withhold these deferred amounts from the employees’ paychecks and remit them to the IRS However, the employer bears ultimate responsibility for these amounts.
The guidance remains silent on many administrative points on how the employer can effectively implement and comply with the executive order. It is also unclear as to the options open to the employee. Can the employee opt in and out? Do all employees have to be enrolled? How are the funds collected from the individual if they separate from employment? There are many more unanswered questions and it is likely that additional guidance will be forthcoming.
Due to the remaining questions that impact both the employee and the employer, WMU has elected not to defer the employee’s share of FICA taxes.
- Disbursements will be accepting electronic copies of vouchers during the COVID-19 period
- Copies should be emailed to firstname.lastname@example.org
- A copy of the invoice, contract, and W-9/W-8 should be attached as required
- Electronic signatures are also acceptable during this period
- An email in place of a signature on a contract or voucher is acceptable during this time of reduced operations, if the individual does not have the ability to sign electronically
- Please note that although we are accepting electronic vouchers, adherence to all University policies remains
- Department procurement cardholders may
- Sign off on all transactions in Works, or delay sign off able to do so.
- Allocate expenses to the appropriate account codes by the last business day of the month, or do journal entries after the end of the month to correct.
- Prepare the monthly reconciliation and obtaining manager approval, when available. This can be delayed if the department is not operating.
- Travel cardholders
- May continue to submit travel vouchers for reimbursement of expenditures. These can be electronically sent to email@example.com.
General inquires related to disbursements should be submitted to firstname.lastname@example.org.
- Timekeepers and supervisors are expected to submit hours and absence reporting for biweekly and semimonthly employees according to the established pay schedule available at https://wmich.edu/payroll/payroll/pay-schedule
- KR Correction Forms will be due by 5 p.m. on Tuesday.
- Semimonthly leave used needs to be entered into PeopleSoft by 5 p.m. on the days listed in the P/S Leave Entry Deadline on the Semimonthly Pay Schedule.
- KR Correction Forms and SM Correction Forms should be emailed to the Payroll Department at: email@example.com
- Kronos job aids are available on the Payroll website at: https://wmich.edu/sites/default/files/attachments/u332/2016/Kronos%208%20Training%20Guide.pdf
- Semimonthly leave history report instructions are available at: https://wmich.edu/sites/default/files/attachments/u332/2015/Create%20Leave%20History%20Reports-1.pdf
General inquiries and questions related to payroll should be submitted to firstname.lastname@example.org
Employees may add and change direct deposit information directly through Employee Self Service in GoWMU. Please see the job aid below for step by step instructions on updating banking information. For assistance with direct deposit updates, please call (269) 387-2935. All new employees are required to enroll in Direct Deposit or be issued a Pay Card. Direct Deposit Self Service Job Aide or Pay Card Fee Schedule.
Western Michigan University employees should verify that their address is correct using the Employee Self Service channel within GoWMU. W-2 forms will be available by Jan. 31 through the Employee Self Service channel in GoWMU to employees who have authorized electronic delivery. W-2s will be mailed Jan. 31 to the home addresses of those who have not made such an authorization or have separated from the University. W-2's for previous years are also available within the Employee Self Service channel within GoWMU for those employees that provide their consent to receive electronic versions.
Regular WMU employees and departments are eligible to obtain an University procurement card to be used for departmental purchases. The Visa card can be used for authorized items on phone, fax or pick-up orders. See the Procurement Card Procedures for complete details and the list of items that are prohibited to be purchased using the procurement card.
Accounts Payable Disbursements manages the processing of payments via invoices, vouchers, and purchase on behalf of the University. Our goal is to provide prompt payments to vendors while ensuring compliance with University policies and procedures. Please reference the Accounts Payable Procedure Manual and the forms page.