Applies to all university departments and activities.

General Statement

The dual employment policy is a statewide uniform policy to be followed when one state agency secures the services of an employee of another state department on a part-time, consulting, or contractual basis. The dual employment policy applies to all state employees, both SPA and EPA. Any compensation to the employee must be paid by the parent agency through reimbursement from the borrowing agency.

Definitions

Parent Agency.   The state agency having control over the services of the employee, and from which the employee receives his or her regular paycheck.

Borrowing Agency.    The state agency seeking, on a temporary or part-time basis, the services of an employee of another state department.

Permanent Full-time Employee.   An employee with a 40 - hour workweek schedule including employees on rotating shifts and those with split shifts.

Instructional Contractual Services.   The employment by one higher education institution of a teacher under contract to another institution. This would include a joint full-time appointment agreement between a parent agency and a borrowing agency where the time of the employee will be split between the agencies.

Honoraria.   Any payment by one state agency to a full-time employee of another state agency for any type of service is subject to the procedures of the Uniform Dual Employment Policy.

Borrowing Agency Responsibilities

All payments for services must be made by the borrowing agency directly to the parent agency of the employee borrowed, and not to the employee.

All payments for services of borrowed employees must be charged by the borrowing agency under Employees on Loan Payments, object code 1940. Payment may not be made from salaries and wages line items.

The borrowing agency will compensate the parent agency for the following costs:

• Employee's gross pay.
• Employer's Social Security contributions without consideration of the employee's cumulative earnings to date.
• Employer's share of retirement contribution under joint appointments only.

The borrowing agency may agree to reimburse the employee for travel and/or subsistence expenses related to the performance of services for the borrowing agency. Payment for travel and/or subsistence must be charged to non-employee travel object codes.

Parent Agency Responsibilities

The borrowed employee will remain on the parent agency's payroll; therefore the parent agency remains fully responsible for the employee's compensation. All payments for services must be made by the borrowing agency directly to the parent agency. Payment can never be made directly to the employee by the borrowing agency. Payments to the borrowing agency must include appropriate employer's matching social security. Retirement contributions are included only if payment is for a joint appointment.

UNCW School or Department as a Borrowing Agency

It is the UNCW borrowing department's responsibility to secure prior written approval from the parent State agency for the services of an employee from that agency.

After the services have been rendered, the UNCW borrowing department originates a Dual Employment Certification Form, CP-30, completing section one, and transmits the completed form and a copy of the written agreement along with a check request to Accounting for payment. The check is payable to the parent agency care of the payroll department. Payments must be made from Employees on Loan Payments, object code 1940.

Dual Employment Certification Form, CP-30, Section I must include:

• Appropriate Object Code.On the line "Agency Code and Subhead" include the appropriate departmental six-digit account number including object code 1940, Employee on Loan Payments.
• Signature Information.The "Signature of Contracting Agency Official" is the department head's signature.
UNCW School or Department as a Parent Agency

The completed Dual Employment Certification Form, CP-30 form received from the borrowing agency, plus the reimbursement for salary check, is sent to the University Budget Office for processing. The check is deposited into the University accounts; the CP-30 form is forwarded to the parent department for the signature of the employee and his immediate supervisor in section two. The department must make a copy of the signed CP-30 form and the check for their records.

The signed CP-30 form (all copies) is returned to the University Budget Office for the completion of section two including the proper account to charge the reimbursement.

The White copy of the CP-30 form is forwarded to Payroll to initiate the payment to the employee on the next regular payroll.

The Canary Copy is maintained in the University Budget Office. The University Budget Office will provide a copy of the completed form to Human Resources to be maintained in the employee's personnel file.

The Pink Copy is returned to the borrowing agency.

University Budget Office Reconciliation

The University Budget Office performs a monthly reconciliation of all dual employment receipts and payments. This reconciliation only includes payments made to UNCW faculty and staff where UNCW is the Parent Agency.

On June 30th, the University Budget Office prepares an annual budget revision (Form BD-606) and submits it to the Office of State Budget and Management to appropriately revise the departmental budget.