STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 2004-30

August 18, 2004

TO THE HEADS OF ALL STATE AGENCIES

Effective October 1, 2004 there will be a wage increase available to all managers who meet the criteria. Additionally, in accordance with the Department of Administrative Services Memorandum dated August 9, 2004 issued by Alan Mazzola, Deputy Commissioner of the Bureau of Human Resources, Department of Administrative Services (DAS), Performance Assessment and Recognition System (PARS) bonuses are effective with the pay period beginning October 1, 2004 (check date October 29, 2004).

I. INCREASES TO BE BUILT INTO SALARIES

Approved increases may be built into salaries for:

1. Managerial personnel whose salary is below position rate in agencies participating in the PARS program.

2. A manager at the maximum of his/her salary group will be eligible for a lump sum payment of 3.0% for performance rated as "Meets or Exceeds Expectations". A performance recognition award may be added to this amount for exceptional performance.

3. Managers on the MP and MD Pay Plans (and certain individuals in the VR Pay Plan) in agencies which have not participated in the PARS program may be eligible for annual increases of 3.0% up to the position rate/maximum of their salary. This increase applies up to position rate for "good" performance. Lump sum payments and bonuses are not available to managers in non-participating agencies.

II. PERFORMANCE RECOGNITION AWARD BONUS PAYMENTS

A. Detailed guidelines contained in the Department of Administrative Services Memorandum, dated August 9, 2004, include the following requirements for performance bonuses only available to participating PARS managers:

1. The former minimum ($750) and the maximum ($1,500) bonus amounts are waived beginning with the 2002-2003 fiscal year.

 

2. Bonus payments are to be made in one lump sum payable on October 29, 2004.

 

3. Payments may be made to managers who participated in the PARS process starting on July 1, 2003 and retired, were laid off, or died after June 30, 2004.

 

4. Managers who were dismissed, resigned, or retired during the rating year of July 1, 2003 to June 30, 2004 are not eligible to receive a PARS payment.

 

5. Managers, who transfer from one agency to another during the rating year or prior to payout, receive PARS salary increases and/or lump sum payments from the employing agency at the time of payout. Bonus awards would be paid by the receiving agency.

B. Coding

The same expenditure coding should be used for a bonus payment as that charged for the employee's regular salary.

III. PAYROLL PROCEDURES

The PARS payments must be entered manually at the proper time as follows:

A. Payment of Built-In Increases

Core-CT will issue separate instructions for how "pay rate change" actions are to be created along with the reason code to use.

B. Lump Sum Payment for Managers at Maximum of Salary Group

Lump sum payments are subject to mandatory deduction; i.e., federal withholding tax and state income tax annualized, social security tax, retirement contributions and (if applicable) garnishments.

Core-CT will issue separate instructions of how to code lump sum payments for "over the maximum for salary group" increases.

C. Payment of Bonuses

Supplemental wages may be taxed at 25% in accordance with the 2004 Federal Circular E, and will be added to regular wages and taxed as regular wages in accordance with the 2004 Circular CT.

Core-CT will issue separate instructions of how to code lump sum Performance Recognition Awards bonus payments.

IV. GENERAL

Questions may be directed to:

Department of Administrative Services, Bureau of Human Resources, PARS Coordinator, (860) 713-5042;

NANCY WYMAN
STATE COMPTROLLER 

NW:CG

Return to Index of 2004 Comptroller's Memoranda
Return to Index of Comptroller's Memoranda
Return to Comptroller's Home Page