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Refund Requests

Standard Operating Procedure

Glossary of Terms

  • PAW: Payroll Adjustment Worksheet
  • CPU: Central Payroll Unit
  • GTN: Gross-to-Net
  • ITI: Internal Transfer
  • EBU: Statewide Employee Benefits Unit
  • CR: Cash Receipt
  • PERA: Public Employee’s Retirement Association
  • AD&D: Accidental Death & Dismemberment

Information to include on the PAW: 

  • All fields must be completed on the PAW form for it to be processed by CPU/EBU/Statewide Benefits Accounting. This includes a signature from the agency preparer.
  • Include the reason you are requesting the refund on the PAW form. If the refund amount is based on a benefits reconciliation, include the month of the reconciliation.
    • E.g. Dental paid on MO2 and on 902 CHOP; see February benefits reconciliation.
  • If the refund is for a deduction to an incorrect GTN and a one-time deduction to the correct GTN is needed, the one-time can be included on the refund request. Please be sure to indicate if it is a “+” = “additional deduction”, or an “R” = “replacement deduction" for the one-time deduction.
  • If the PAW request is for a prepayment, the ITI and CR number must be provided.

PERA – GTNs 002, 003, 004, 012, 016, 039, 046, 049, 050, 051, or 052

  • Any refunds of these GTNs must be accompanied by a PERA spreadsheet.
  • If the refund covers multiple payrolls, please use a separate line for each payroll amount on the PERA spreadsheet. These amounts can be combined on the PAW.
  • Any PERA one-times must be entered by CPU. Write them on the PAW along with the refund. 

Situation 1: Employee was incorrectly coded as a PERA Retiree 

  • Refund: GTNs 050 (employee) and 051 (employer) for time period affected.
  • One-times: GTNs 002 (employee) and 003 (employer) for time period after retirement date.

Situation 2: Employee is not coded as a PERA Retiree, but should be 

  • Refund: GTNs 002 (employee) and 003 (employer) for time period after retirement date.
  • One-times: GTN 050 (employee) and 051 (employer) for the amount of GTN 002 and 003 refunded.

PERA Life Insurance – GTN 059 

This GTN cannot be refunded. If the employee has overpaid, contact the PERA Life provider, Unum Provident, at 1-866-277-1649 to ask about a direct refund. 

Life Insurance – GTNs 241-244 

As stated in the letter from Standard Insurance, the AD&D portion of the premium is not refundable. The AD&D amount for Basic Life (GTN 244) is $0.90 (example) per month and the AD&D amount for Optional Life (GTNs 241-243) is $0.02 per $1,000.00 of coverage per month (for example $2.00 for $100,000.00). Please deduct these amounts from the total premium paid when submitting a refund request for Life Insurance Waiver of Premiums. 

Health, Life, Dental and Vision Insurances and Flex Spending Plans – GTNs 201-248 

If an employee was incorrectly charged for insurance after plan change, transfer or termination, please remember to request refunds for both employee and state shares. 

Note: for Department of Higher Education GTNs 150-180

Health Savings Account (HSA) - GTN 235

This cannot be refunded, the employee has been paid to their HSA which is a third-party vendor.

Year-End Processing

Once W-2s run in January, Central Payroll cannot refund these prior year items: 457, 401k, 401a, federal tax, state tax, and local tax. Any refunds of prior year pre-tax items will result in issuance of a W-2C. See instructions for W-2C requests.