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Comptroller's Office
University of Pennsylvania
Suite 312 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.7593 (Phone)
215.898.0817 (Fax)

[ Payroll ]

Overpayments
Policies & Procedures

There are times when an employee is overpaid and the University needs to be reimbursed. E-mail to Payroll (payroll@pobox.upenn.edu) stating:

The name, social security number, the correct gross amount (that the employee should have been paid)
Pay period end date
Payroll Department will contact you by e-mail with the net amount of the overpayment
The net overpayment amount will automatically be deducted from their subsequent pay(s) until it is fully recovered
Tell employee not to spend the money!
Please do not remit any personal checks to the Payroll Department for the net amount of the overpayment unless the employee has been terminated
Contact the Payroll Department with any questions or concerns at payroll@pobox.upenn.edu or 215.898.6301
The paying department will be charged a $25 fee per overpayment

Please see below for repayment of the prior-year wages paid back in the current year:

The wages paid in error in the prior year remain taxable to the employee for that year. This is because the employee received and had use of those funds during that year. The employee is not entitled to file an amended return (Form 1040X) to recover the income tax on these wages. Instead, the employee is entitled to a deduction (or credit in some cases) for the repaid wages on his or her income tax return for the year of repayment.

Comptroller Spotlights

	New Category Codes
	2007 Financial Report
	GL Object Codes FY09
	FY08 Closing Instructions

Comptroller Offices

	Accounting
	Accounts Payable
	BEN
	Corporate Tax
	Payroll
	Travel

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