Payroll 210 Badge #05 - Direct Deposit, Worker’s Compensations & Unemployment-Payroll 210 Badge #5

Payroll 210 Badge #5 - PowerPoint

Pdf Summary

Badge #5 (WASBO curriculum) covers payroll-related topics for Washington school districts: direct deposit, workers’ compensation, trusts/co-ops, unemployment, and key resources.  

<strong>Direct deposit</strong> is defined as electronic payment from an employer to an employee’s bank account. Districts may offer it as optional or require it as a condition of employment (with some exceptions). Implementation involves choosing an originating depository financial institution (ODFI), understanding bank fees, and using tools like pre-notification (“pre-notes”) to validate accounts and processes for reversing entries. Some districts can route transactions through the county treasurer to reduce costs. Districts must obtain written employee authorization (paper or electronic; sometimes with a voided check). Clear cutoff dates should be set so new accounts can be pre-noted before going live. Districts may allow split deposits, and WA L&I notes participation may be required if employees incur no additional fees.  

<strong>Workers’ compensation</strong> (industrial insurance) is mandatory and protects both employees and employers by providing medical benefits and partial wage replacement (time-loss) for work-related injuries/illnesses; in exchange, employers are generally protected from lawsuits. WA is “monopolistic” because coverage is through the state fund or approved self-insured plans, not private carriers. Benefits are typically 60–70% of gross wages. Many districts participate in self-insured co-ops (often via ESDs) under L&I oversight and audit. Districts must post required notices and provide information at hire. L&I classification codes include 613 (clerical/admin/teachers), 614 (higher-risk roles like custodians, drivers, kitchen, maintenance, shop instructors), and 615 (volunteers). Hourly staff report actual hours worked; salaried staff may use assumed hours (e.g., 1440 for school-year, 1920 for year-round) or actual hours with accurate records. Claims require timely forms (e.g., SIF-2 within five business days when medical treatment occurs). Time-loss begins after three days off, is paid every 14 days once approved, is exempt from FITW/FICA, and is not retirement-reportable. District policies govern leave use and “sick leave buy-back” calculations.  

<strong>Unemployment insurance</strong> is a joint state-federal cash benefit program administered by states. Districts may handle claims via trusts/co-ops or through Washington Employment Security, and unemployment rates are also an economic indicator. Resources include WA L&I, U.S. DOL, and WA ESD. The badge requires passing a final assessment (75%+) and completing discussion board participation.

Keywords

WASBO Badge 5

Washington school district payroll

direct deposit ACH ODFI

employee authorization pre-notes reversals

county treasurer payroll routing

workers’ compensation WA L&I

monopolistic state fund self-insured co-ops

L&I classification codes 613 614 615

time-loss benefits reporting and taxation

unemployment insurance WA ESD trusts co-ops