OverPayments Policies and Procedures | Payroll | Office of the Comptroller | University of Pennsylvania
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Policies & Procedures

Overpayment Policy

  • If an employee is overpaid, please alert the Payroll Department immediately. An overpayment calculation form must be filled out and submitted.
  • The employee name, last 4 digits of SSN, and the correct gross amount that the employee should have been paid.
  • Pay period end date
  • The Payroll Department will contact the Business Administrator with the net amount of the overpayment.
  • Included with the overpayment amount due will be an Overpayment authorization form which the employee must sign and return to Payroll.
  • It is the Department’s responsibility to alert the employee and tell them not to spend the money.
  • We do accept personal checks for the full overpayment amount with the check being made payable to the Trustees of the University of Pennsylvania. Payment should be within 3 days of notification and the check should be sent to the Payroll Department Room 310 3451 Walnut Street.
  • Contact the Payroll Department at 215-898-6301 or DoFPayroll@pobox.upenn.edu with any questions or concerns.

Please see below for repayment of the prior year wages paid back in the current year. Internal Revenue Service Publication Circular E

  • The wages paid in error in the prior year remain taxable to the employee for that year. This is because the employee received and has 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. The employee should file an amended return (Form 1040X) to recover any Additional Medicare Tax paid on the wages in the prior year.

Full Overpayments Policy (Financial Policy Manual)

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