Policies & Procedures

Overview of Payroll Compliance Documents

This page provides a comprehensive list of policies, procedures, and forms maintained by the State of Delaware Payroll Compliance Group. It includes guidance on direct deposit, wage overpayments, nonresident/resident alien tax treatment, payroll funding authorizations, and vehicle usage.

• Direct Deposit
  • Mandatory Direct Deposit Participation, Enforcement & Escalation Process (PCG-DDMPE)
  • Direct Deposit Waiver (PCG-DDWVR)
• Nonresident / Resident Alien Tax Information
  • Payment to Cultural Exchange Interns (PCG-INT)
  • Tax Treatment of Income Paid to Aliens (PCG-NRA)
  • Nonresident Intake and Information Form
  • Organization Nonresident/Resident Alien Checklist
• Wage Overpayments & Repayments
  • Wage Overpayment Policy (PCG-OVRPAY)
  • Notification of Wage Overpayment – Current Calendar Year
  • Notification of Wage Overpayment – Prior Calendar Year
  • Notification of Wage Overpayment – Terminated Employee
  • Payroll Repayment Procedure (PCG-REPAY)
  • Payroll Repayment Worksheet – Current Calendar Year
  • Payroll Repayment Worksheet – Prior Calendar Year
  • Payroll Repayment Form
• Payroll Authorization & Funding
  • Payroll Funding Expenditure Authorization (PCG-PRAUTH)
  • Payroll Authorized Signature Card
• Vehicle Usage Compliance
  • Vehicle Usage (PCG-VEHUSE)

• Internal Control Policies
  • Sample Payroll Internal Control Policy
  • Payroll Internal Control Plan Questionnaire (PICP-Q)