PAYROLL PROCEDURES

Kern County Policy and Administrative Procedures Manual
CHAPTER 2
PAYROLL PROCEDURES
Section Page
201. General Statement.................................................................................................................................. 1
202. Payroll Periods and Paydays.................................................................................................................. 1
203. Responsibilities and Controls................................................................................................................. 1
204. Biweekly Payroll Time Line .................................................................................................................. 2
205. Attendance Reporting system for Departments Not on TRACS............................................................ 2
206. TRACS Time Keeping System.............................................................................................................. 3
207. Recording Time - General...................................................................................................................... 3
208. Recording Time - Holidays.................................................................................................................... 3
209. Recording and Calculating Overtime and Compensatory Time Off (CTO)........................................... 3
210. Overtime Compensation – Extra Help Employees................................................................................. 4
211. Daylight Savings Time Conversion ....................................................................................................... 4
212. Recording Sick, Vacation, and other Leave ........................................................................................... 4
213. Special Pay Allowances......................................................................................................................... 4
214. Shift Differential Pay ............................................................................................................................. 5
215. Stand-by Pay .......................................................................................................................................... 5
216. Longevity Pay ........................................................................................................................................ 5
217. Kern$Flex Pay ....................................................................................................................................... 5
218. Elected Official Partial Pay.................................................................................................................... 5
219. Members of Boards and Commissions................................................................................................... 5
220. Voluntary Payroll Deductions................................................................................................................ 5
221. Direct Deposit ........................................................................................................................................ 5
222. Employee Hiring Forms......................................................................................................................... 6
223. Notice of Employment (NOE) – Instructions for Completing ............................................................... 6
224. Change of Employee Status (CES) Form – Instructions for Completing............................................... 7
225. Separation from County Service ............................................................................................................ 9 
226. Deductions Taken Upon Separation....................................................................................................... 9
227. Retirement.............................................................................................................................................. 9
228. Salary Advance - General ...................................................................................................................... 9
229. Salary Advance to Purchase Eligible Prior Service ............................................................................... 10
230. Cash Payment of Accrued Vacation Balance – Financial Hardship ...................................................... 10
231. Industrial Accidents ............................................................................................................................... 10
232. State Disability....................................................................................................................................... 10
233. Family Temporary Disability................................................................................................................. 11
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CHAPTER 2
PAYROLL PROCEDURES
201. General Statement. It is the policy of Kern County to pay all employees for time worked in an accurate
and timely manner, in accordance with applicable State, Federal and local laws, and to maintain the required
supporting documents and records. This Chapter provides implementing procedures that should be used as a
reference manual for guidelines, procedures and related information. These policies and procedures will:
• Comply with all Kern County Civil Service Rules in addition to State and federal regulations.
• Ensure relevance, accuracy and consistency of Countywide payroll procedures among department
payroll/personnel staff.
• Facilitate more timely access to relevant payroll information and procedural changes for department
payroll/personnel staff.
• Enable department payroll/personnel staff to address employees’ payroll concerns more efficiently.
Provisions within Memoranda of Understanding with employee unions supersede the provisions within this
Chapter for represented employees.
202. Payroll Periods and Paydays. Each biweekly payroll period begins at 12:01 a.m. on a Saturday and ends on
a Friday at 12:00 Midnight two weeks later and is identified by the calendar year and a sequence number. The
payroll periods and paydays are available on CountyNet. (Rev. 01/10)
All employees are paid biweekly on every other Tuesday. If there is a holiday on that Tuesday or any other day
from the end of payroll period to payday, payday may fall on a Monday or Wednesday. Payroll warrants will not
be released in advance of paydays. (Rev. 01/10)
203. Responsibilities and Controls.
.1 Department. Maintains time records and prepares payroll and employment related forms.
.2 Human Resources Division. Human Resources shall maintain an official roster of all persons
employed in the classified service and shall approve all change in employment status, pay, and other matters
pertinent to carrying out the provisions of the Kern County Initiative Civil Service Ordinance. Appointing
authorities shall be responsible for reporting to Human Resources information necessary for maintenance of the
roster and for changes in employee status affecting payroll. This is done through the Change in Employee Status/
Notice of Employment program (CES/NOE).
a. Human Resource staff will review and approve any new appointments, promotions, demotions, or
salary increases or decreases to ensure that they are in accordance with provisions of the Kern County
Initiative Civil Service Ordinance and of the rules and regulations prescribed there under.
b. If a change in employee status made through the CES/NOE program is found to be in accordance
with the provisions of the Salary Ordinance and the Kern County Initiative Civil Service Ordinance
and the rules and regulations prescribed there under, Human Resources shall approve the change and
it will be processed to the payroll system
c. If a change in employee status made through the CES/NOE program is found to be in violation of
any provision of the Salary Ordinance and of the Kern County Initiative Civil Service Ordinance
and/or Rules and Regulations of the Commission, Human Resources shall immediately notify the
appointing authority by rejecting the change in the CES/NOE program, and it will not be processed
to the payroll system.
d. The Employee Relations Officer shall ensure that changes in employee status are reviewed and
approved and supervise the staff performing such functions. The Employee Relations Officer may
authorize, in writing, any regular employee of Human Resources to review and approve changes
made in the CES/NOE program in the Employee Relations Officer’s name. (Rev. 01/16)
Kern County Policy and Administrative Procedures Manual 2:2
.3 Auditor-Controller-County Clerk. Is responsible for the processing of payroll, controls the arithmetic
correctness of payroll and voluntary deductions, distributes payroll, implements changes in federal and State laws,
and submits State and federal forms and reports as required.
.4 Retirement Administration. Monitors membership and controls retirement contribution deductions.
.5 Information Technology Services Division (ITS). Maintains Automated Payroll System files, and
produces payroll and related reports.
204. Biweekly Payroll Time Line. The Auditor-Controller-County-Clerk, Human Resources Division and ITS
have established internal deadlines in order to issue payroll timely. The following apply to departments.
.1 Notice of Employment (NOE) and Change in Employee Status (CES) submissions, and Voluntary
Deduction Changes. Submissions are due to the Human Resources Division by Tuesday 12:00 Noon of the second
week of the payroll period. If a holiday falls on Wednesday, Thursday or Friday of the second week, forms will
be accepted until 12:00 Noon Monday or as otherwise specified. Any submissions after the deadline will not be
processed as part of the payroll for that period.
.2 The Time Reporting and Account Costing System (TRACS). The TRACS Time Keeping System is
maintained by the Auditor-Controller for county departments to enter, submit and approve biweekly payroll. It is
available to departments continuously and is to be completed and verified by the scheduled due date.
.3 Attendance Reports. For departments not on TRACS, the Attendance Reporting System is available
to departments by Noon Friday of the second week, and is to be completed and verified by the scheduled due date.

205. Attendance Reporting System. For departments not on TRACS, the Attendance Report is the document by
which an employee will be issued a payroll warrant. The total time reported is the time an employee is entitled to
be paid. The following is noted:
a. The Attendance Reporting System is preset for regular full-time employees and the programmed
hours for regular part-time employees. No entry is to be made if the employee worked the
number of preset hours, unless he/she had shift time, compensatory time, paid overtime, paid
sick leave, or paid vacation. This does not apply to hourly employees whose time must always
be entered.
b. For reported sick leave, family sick leave, compensatory time, or vacation, state the dates in the
comments section. For family sick leave, also state the relationship of the family member.
Departments using electronic timesheets that interface with the Attendance Reporting System
are exempt from transmitting this information. However, the information must be collected and
retained in the department. (Rev. 09/03)
c. If an employee did not work on a scheduled workday and he/she is not to be paid, the entry under
Regular Time should be “O”. The Fire Department will deduct one day.
d. If the employee is to receive his/her regular biweekly pay, regular time plus Shift 2, Shift 3, sick
leave, compensatory time, and vacation should equal number of hours of work required for a
full-time employee.
e. Totals are automatically calculated.
.1 Omitted New Employee. If a new employee’s (Notice of Employment) NOE is not received by the
Human Resources Division by the deadline, the employee will not appear on the Attendance Report and will not
be issued a payroll warrant. Add the hours for which the employee was not paid to the total hours worked during
the next pay period. For example, an employee starts work on the last day of Pay Period 15-19 and works 8 hours
in that period, and 80 hours in Pay Period 15-20, show 88 hours under Regular Time on the Attendance Report for
Pay Period 15-20 to pay the employee in full. Explain the reason for the deviation from the standard 80 hours in
the comments section. Example: “8 hours not paid 15-19.”
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.2 Authorization. The Attendance Report must be authorized by the department head or designee by
password use. This authorization certifies that the payroll is proper and that all required employee loyalty oaths
are on file. No one person should be recording and also verifying the payroll. There must be a signature card on
file with the Human Resources Division and Auditor-Controller-County Clerk for each person who authorizes the
Attendance Report.
Contact the Human Resources Division to add or delete access to the Attendance Reporting System. Contact the
Auditor-Controller-County Clerk for changing who is responsible for authorizing the Attendance Report.
206. TRACS Time Keeping System. The TRACS Time Keeping System is the method by which the Attendance
Reporting System is populated for those employees implemented on TRACS.

a. Employees will be assigned a work schedule in TRACS by which regular time, shift time,
compensatory time, and paid overtime will be calculated.
b. Employees using the TRACS Time Keeping System are required to select the appropriate task(s)
established by their department and enter all hours including shift time, compensatory time, paid
overtime, paid sick leave, and/or paid vacation. For family sick leave the relationship of the
family member must be shown.
c. Omitted New Employee. If a new employee’s Notice of Employment (NOE) is not received by
the Human Resources Division by the deadline, the employee will not appear on the Attendance
Report and the hours entered in TRACS cannot be uploaded. The employee will not be issued
a payroll warrant. The department will be required to submit a Payroll Correction to the Auditor
using the TRACS Special Pay Module.
d. Authorization. The TRACS Time Sheet must be approved by the employee’s supervisor, the
department’s payroll staff and the department head or designee by use of an electronic signature.
No one person should be recording and also verifying the payroll.
207. Recording Time – General. Regular time is recorded in increments to the nearest tenth of an hour.
0 = 0-3 MINUTES
.1 = 4-9 MINUTES .6 = 34-39 MINUTES
.2 = 10-15 MINUTES .7 = 40-45 MINUTES
.3 = 16-21 MINUTES .8 = 46-51 MINUTES
.4 = 22-27 MINUTES .9 = 52-57 MINUTES
.5 = 28-33 MINUTES 1 = 58-63 MINUTES
The Fire Department will report time in increments of 1/10 day, which is 2.4 hours. Report 1/10 as .1;
2/10 as .2, etc.
208. Recording Time – Holidays. Report all holidays taken as regular time. When a holiday falls on an
employee’s scheduled day off, the employee shall be granted an alternate day off. An employee who is off work
without pay the workday preceding a holiday is not entitled to receive pay for that holiday. (If an employee has
any recorded paid time on the workday prior to a holiday, that employee must receive pay for that holiday.) Refer
to Chapter 1 for provisions regarding part-time employees.
209. Recording and Calculating Overtime and Compensatory Time Off (CTO) – General. The Time, Reporting
and Account Costing System (TRACS) is used for recording overtime and CTO. The time is submitted by the
employee and subject to approval by the department head or designee.
Paid overtime and compensatory time is recorded to the nearest tenth of an hour. A CTO balance report is
distributed quarterly to departments by ITS. With few exceptions, employees cannot accumulate more than 120
hours of CTO time (see Chapter 1 for CTO policies). Paid overtime hours are reported in terms of straight time
earned in the TRACS System and on the Attendance Report. Refer to Chapter 1 to determine whether time worked
qualifies for compensation at time and one-half. (Rev. 09/03)
Kern County Policy and Administrative Procedures Manual 2:4
210. Overtime Compensation – Extra Help Employees. Extra help employees receive overtime compensation for
all hours worked in excess of 40 hours in a workweek. The department head has the option to either pay the
overtime at the rate of 1-1/2 times the employee’s regular hourly rate or grant CTO at the rate of 1-1/2 times the
overtime hours worked.
Extra help Deputies and Detention Officers receive overtime compensation at the rate of 1-1/2 times the overtime
hours worked after 86 hours in a biweekly pay period as stipulated under the 207K exemption under the Fair Labor
Standards Act.
211. Daylight Savings Time Conversion. All employees who work a 40-hour work week and who are on duty
when the Daylight Savings time converts to Standard time are compensated for the additional hour worked.
Conversely, there is no authority to pay for the hour of work lost on night shifts when Standard time converts to
Daylight Savings time. Departments may offer affected employees the opportunity to use an hour of vacation or
CTO time in order to have a complete (80-hour) paycheck.
212. Recording Sick, Vacation, and other Leave. Refer to Chapter 1 for the accrual rates and other policies
regarding sick leave, vacations, holidays, and jury duty. Sick leave, vacation time taken, and jury duty is recorded
in TRACS by the employee and subject to approval by the department head or designee. The following is noted:
a. Probationary, permanent, temporary, and provisional employees are eligible to accrue sick leave
and vacation. Each employee’s current sick leave and vacation balance is printed on the payroll
register and warrant stub as accrued.
b. New employees will accrue vacation leave after the first day of regular and continuous
employment. They may use all accrued vacation leave in accordance with Section 119 of
Chapter 1 of the County Administrative Policy and Procedures Manual or the applicable MOU.
(Rev. 11/19)
c. Bonus pay for unused sick leave is automatically calculated.
d. Family sick leave is reported the same way as regular sick leave.
e. The amount of vacation time taken at one time cannot exceed twice the amount the employee
currently earns for one year.
f. If an employee reaches the maximum vacation accrual amount, the employee ceases to earn
vacation credit until the balance is below the maximum amount.
g. Holidays which fall during a vacation period, or when such employee is absent on paid sick
leave, are not to be charged against the employee’s vacation or sick leave balance.
213. Special Pay Allowances. Special pay allowances for represented employees are provided for in the MOUs.
Allowances are paid automatically and a legend of special pay codes is available from the department payroll
clerk.
.1 Method for Special Pay Allowances. An employee may have up to fifteen special allowances on the
payroll master record. Allowances may be added for new employees via a Notice of Employment (NOE) or
changed for current employees by submitting a Change of Employee Status (CES) as follows:
a. Action Code. Must be “A” (add), “C” (change); or “D” (delete).
b. Pay Code. Enter the alphabetic code of the allowance to be added.
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c. Number of Times to be Paid. If the allowance is to be paid on a permanent basis, enter the
number 99. Otherwise, enter the actual number of times that the allowance is to be paid (from
1 to 98).
d. Amount. If the amount is fixed (see listing) leave this field blank. Otherwise, enter the amount
that is to be paid as provided in the applicable MOU.
214. Shift Differential Pay. Premium pay is added to an employee’s regular pay as compensation for working a
minimum of 5 hours during a period other than a normal workday shift. Premium pay rates are specified within
the applicable MOU and are automatically calculated.
Regular employees, other than a safety member, are entitled to shift differential pay for the entire shift.
Unrepresented extra help employees, other than extra help registered nurses on the Kern Medical Center payroll,
do not qualify for premium pay.
P.M. Shift (Shift 2). A work period of at least 5 hours between 3 p.m. and 12 Midnight.
A.M. Shift (Shift 3). A work period of at least 5 hours between 12 Midnight and 9 a.m. (Rev. 07/08)
.1 Calculating the “Five Hours Worked” Provision. Do not include any time off with or without pay
(except rest periods) such as, sick leave, and time for which CTO or overtime pay is earned.
.2 SEIU Represented Employees. For these employees, overtime and CTO are not excluded when the
time earned is the result of working a holiday.
.3 Shift Time Recording. Report Shift Time in the appropriate columns of “Shf2” or “Shf3”. For
employees who work both “2” and “3” shifts in the same pay period, the shift hours must be reported separately
in the same columns. For example: “2” 40 “3” 40
215. Stand-by Pay. Refer to the applicable MOU.
216. Longevity Pay. Payment is automatically calculated. Refer to the applicable MOU for eligibility and
amounts.
217. Kern$Flex Pay. Management, mid-management, and confidential employees receive Kern$Flex Pay at the
rate provided in Chapter 1. The amount is automatically computed.
218. Elected Official Partial Pay. If an elected official does not earn the full salary, the salary will be computed
by the Auditor-Controller-County Clerk. Contact the Human Resources Division for this type of transaction.
219. Members of Boards and Commissions. Board and Commissions will be paid biweekly on a per-meeting
basis of pay, which for payroll purposes is entered as the hourly rate. Contact the Human Resources Division for
the authorized amount. If payment for one or more meetings is to be made, enter the number of meetings under
Regular Time. The amount to be paid is automatically calculated. If no payment is to be made, enter “O” under
Regular Time.
220. Voluntary Payroll Deductions. These deductions are administered by the Auditor-Controller-County Clerk.
.1 Voluntary Deductions and/or Adjustment codes and Descriptions. A list of the voluntary payroll
deductions and/or adjustment codes and descriptions as they appear on the Statement of Earnings and Deductions
is available from the department payroll clerk.
221. Direct Deposit. Employees not subject to a direct deposit requirement by their respective Memorandum of
Understanding (MOU), may have their pay checks deposited in their checking account by completing an
Employee’s Authorization Direct Deposit of Payroll form, attaching a voided check and submitting it to the
department payroll clerk. For new employees, include the form in the NOE packet. (Rev. 01/10 01/15) 
Kern County Policy and Administrative Procedures Manual 2:6
222. Employee Hiring Forms. To hire an employee, the following forms are required to be completed and sent
to the Personnel Department, which will forward them to the appropriate department.
.1 Notice of Employment. Submission of a NOE by the hiring department is required to place a new
employee on the payroll for the first time or to reemploy an individual who has left County employment for more
than one day.
.2 Loyalty Oath. A signed Loyalty Oath is required of employees before a payroll warrant can be issued.
State and federal law may provide certain limited exceptions to the loyalty oath requirement. If an employee
refuses to take the oath, the matter should be immediately referred to County Counsel.
Notary Publics and County officers and their deputies may administer and certify these oaths. County officers are
listed in Government Code section 24000. File completed forms in the employee’s departmental personnel file.
.3 Employment Eligibility Verification. Complete U.S. Department of Justice, Immigration and
Naturalization Services from I-9.
.4 Retirement Form #7, Member’s Sworn Statement. Employees subject to retirement membership are
listed in Section 226. Leave blank those areas marked “percentage” and “age”. Forward the form directly to the
Retirement Administration.
.5 Medical/Dental/Vision Insurance. Eligible permanent/probationary employees are to be provided with
information on the medical, dental, and vision plans when hired and must watch an online orientation session for
benefit selection within two weeks of hire. Extra help, per diem, and other temporary employees are eligible for
medical insurance coverage pursuant to the terms and conditions of the Health Benefits Eligibility Policy for FullTime Extra Help and Temporary Employees Not Otherwise Eligible for Health Benefits.
223. Notice of Employment (NOE) – Instructions for Completing.
.1 Department Number and Suffix. Use the department number shown as the schedule number in the
Departmental Position and Salary Schedule. Departments which distribute payroll by division are identified by a
letter or number suffix to the schedule number.
.2 Social Security Number. The employee’s Social Security card should be visually inspected at the time
of hire or as soon as possible thereafter to verify the correct number and that the name matches payroll.
.3 Employee Mailing Address and Zip Code. If the employee’s home address is different from the mailing
address, state the home address in the comments section.
.4 Tax Allowances.
.4.1. Exempt. Federal or State income tax withholding is not required if an employee certifies they do
not expect to incur a federal income tax liability for the current year, and did not have a tax liability in the preceding
year. Employee must indicate Exempt at Item #7 on the KCA-C #W4 (W4). The exemption expires on February
15 each year, and must be renewed annually to keep the tax exempt status in effect.
.4.2. Federal. An employee’s allowance may not exceed the legal entitlement. Generally, this will be
the number shown on the employee’s W4.
.4.3. Federal Additional Tax. If specified by the employee on the W4, Item #6, this deduction is in
addition to the regular income tax deduction. Additional deductions must be $5.00 or more per pay period, and
must be stated in whole dollar amounts.
.4.4. State. The employee either notes the number of exemptions or marks the Exempt box on the W4.
There are two types of State allowances. The Personal or Dependent allowances and the Itemized allowances. An
employee may be entitled to claim additional withholding allowances if he/she has large itemized deductions (for
income tax purposes) in one year and expects the same the next year. Changes in allowances require a new W4
and a CES. It is the responsibility of the employee to determine his/her qualification each year. Tax worksheets 
Kern County Policy and Administrative Procedures Manual 2:7
are available from the IRS. As the State will accept the number of additional exemptions computed for federal
purposes, it is not necessary to prepare a State worksheet.
.4.5. State Additional Tax. If specified by the employee on the W4, Item #6, this deduction is in addition
to the regular income tax deduction. Additional deductions must be $1.00 or more per pay period, and must be
stated in whole dollar amounts.
4.6. Employee Deductions. Indicate if the employee’s earnings are subject to Social Security, SDI, or
retirement deductions, under Type of Change 50 through 55.
.5 Type of Appointment (Status). See Exhibit B for definitions and codes.
.6 Effective Date. The effective date is the first day of work.
.7 Division Name, Item Number Classification, Insurance Code, Range, Step and Salary. The
information required to complete these sections is in the Departmental Positions and Salary Schedule. Note the
following special situations:
a. Individuals who possess POST and Fire Science certificates are placed in those classifications
identified by a “C” (Certified) or “C-A” (Certified-Advance).
b. Consult the Human Resources Division for the proper insurance compensation code for unlisted
extra help positions.
c. The range section is left blank for fixed salaries.
d. Do not complete the salary step section if the classification salary is Flat Biweekly, Hourly, or
fixed. Use the comments section of the NOE form to justify the request.
e. Show the salary rate for a full-time equivalent position (even for part-time status). For hourly
personnel, state the hourly rate. For board and commission members, state the rate per meeting
(hourly).
.8 Hours of Work Required. Mark appropriate box. When classification “E” (part-time) is used, the
number of hours of work required must be stated, except for boards and commissions.
.9 Special Pay Allowances. Refer to Section 211.
.10 Part-Time, Seasonal, and Temporary Employee Deferred Compensation Plan. The NOE will not be
processed if an extra help, part-time, seasonal, or temporary employee does not name a beneficiary.
224. Change of Employee Status (CES) Form – Instructions for Completing. This form is to be used to report
any change in an employee’s personal or employment status, tax exemptions, and to correct sick and family sick
leave, CTO, and vacation balances.
Each CES must have the following sections completed.
Department number and suffix as applicable
Employee’s Social Security number
Date form prepared
Employee’s present name – Last, First, and Middle name
Signature of department head or designee
Signature of the employee (or note that the employee is unable to sign)
.1 Change of Personal Status. Report only the items being changed.
Kern County Policy and Administrative Procedures Manual 2:8
.1.1 Address. If a home address is different from the mailing address, show the home address in the
comments section.
.1.2 Tax Exemptions. Federal and State exemptions or additional tax may be increased or deleted by
entering the new exemption or amount. A new W4 form is also required.
.2 Sick Leave or Vacation Balance Corrections. To correct errors made on the Attendance Report or to
restore sick leave credits following job-connected disability (as provided by Risk Management), mark the
appropriate Add or Deduct box and insert the number of hours. These changes require Human Resources Division
approval.
.3 Compensatory Time Off and Family Sick Leave Balance Corrections. To correct errors made on the
Attendance Report, mark the Other box in Section 5 and provide an explanation of the error and a statement
instructing the Human Resources Division to Add or Deduct the appropriate number of hours.
.4 Type of Appointment. Mark one only. See Exhibit B for definitions and codes.
.5 Type of Change. Mark one only. See Exhibit C for definitions and codes.
.6 Effective Date of the Transaction. The date the action stipulated to in Sections 4, 5, 6 and 9 of the
CES form is to occur. For all separations from County Service, the effective date is the final day for which
compensation is received by the employee.
.6.1 The “From” line in Section 6 reflects the employee’s present status and must be completed for
transaction codes 01, 02, 03, 10, 11, 12, 20, 21, 22, 30, 31, 32, 33, 34, 35, 36, 40, 41, and 42.
.6.2 The “TO” line in Section 6 reflects the new status the employee will enter on the effective date of
the transaction and must be completed for transaction codes 01, 02, 03, 10, 11, 12, 13, 20, 21, 22, 40, 41, and 42.
.7 Hours of Work Required. Complete the Hours of Work Required block for all transactions requiring
the “TO” line to be completed.
.8 Employee Deductions. Indicate if the employee’s earnings are subject to Social Security, SDI, or
retirement deductions, except under Type of Change 50 through 55.
.9 Special Pay Allowances. See Section 211.
.10 Leave of Absence (Codes 45 59). Provide the following data:
a. Effective date, which is the first day of absence.
b. Employee’s department number, item number, and classification on the “TO” line.
c. Describe the leave in the comments section; e.g. in accordance with Civil Service Rule
1200, and submit any required doctor’s notes, military orders, etc.
d. For Leaves Without Pay state the specific duration of the leave as reflected on the
Request for Leave of Absence Without Pay form No. P.A. 5230 96-5230. (Codes 52
and 55).
e. A completed Request for Leave of Absence Without Pay must accompany leaves
except leaves for Paid Administrative Leaves.
.11 End of Leave (Code 54 and 59). Provide the following data:
a. Effective date, which is the date the employee reports to work.
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b. Show the employee’s department number, item number, and classification on the “TO”
line of Section 6 of the CES form.
225. Separation from County Service. Employee separation requires that a CES be submitted, with the
appropriate change marked. Send a copy of related correspondence, such as a letter of resignation, to the Personnel
Department. (Rev 01/10)
226. Deductions Taken Upon Separation. When an employee leaves County service, the following deductions,
as applicable, will be automatically taken. (Rev. 01/10)
a. Upon Retirement. (R) Deductions will be made for taxes, retirement, and voluntary deductions
from the final biweekly payroll and accrued vacation/sick leave payoffs, except that State
Disability Insurance (SDI) will not be deducted from vacation and sick leave payoffs. The Post
Employment Health Plan deduction will be taken from the sick leave payoff for unrepresented
management and mid-management employees, and for represented employees in accordance
with the applicable memorandum of understanding. (Rev. 01/10)
b. Upon Separation. (T) Deductions, excluding retirement, will be made for payroll taxes and
voluntary deductions from the final biweekly payroll and accrued vacation leave. SDI will not
be deducted from vacation and sick leave payoffs. (Rev. 01/10)
c. Upon Death. (D) No taxes are withheld from sick leave payoffs and deductions for FICA1 and
FICA2 only will be made from vacation leave payoffs. Retirement deductions will be taken if
a full schedule has been worked.
.1 Attendance Report. If the CES is submitted in a timely manner, the Attendance Report will reflect the
separation code of “R, T, or D,” which will result in a final warrant and payoff of accumulated vacation; the “R
and D” codes will result in a payoff of the appropriate percentage of accumulated sick leave and other
.2 Deferred Payoff Retirements. For all Golden Handshake Retirements and Deferred Payoff
Retirements, contact the Auditor-Controller-County Clerk in order to override the automatic payoff of sick leave
and vacation balances by replacing the “R” code with an “I” code. The payoff amount must be calculated and
submitted to the Auditor-Controller-County Clerk. At the appropriate time of payoff, the report on the Attendance
Report will reflect a code “VP” for payment.
227. Retirement. Probationary, permanent, provisional and appointed officers who work 50% or more of the
regular standard hours required are subject to County Retirement provisions and are a member of the Retirement
Administration. For Temporary employees, consult the Retirement Administration. Retirement membership is
optional for elected county officials.
.1 Retirement Categories. Retirement Category 1 applies to all new employees. The base amount is the
first $161 of earnable for biweekly salary. Retirement Category 2 applies to Category 1 employees whose
pensionable salary is more than $161 biweekly. The base amount is the excess of earnable salary and pensionable
special pays, rounded to the nearest dollar over the Category 1 base amount.
.2 Recording Retirement Information. New employees’ retirement information is reported on an NOE
and, whenever a KCERA member’s salary changes, on a CES. The box for retirement should be marked in each
case.
228. Salary Advance-General. If an employee is underpaid a substantial portion of monies or benefits legally
due on a payroll warrant, the Auditor-Controller-County Clerk may issue a salary advance. Submit a Salary
Advance Request form, which has been approved by the department head or designee, to the Employee Relations
Officer. (Rev. 01/10)
The advance, if approved, will be used for the gross wages less estimated taxes that the employee was entitled to
for the pay period involved. The department must still report the (omitted) hours on the next attendance report,
along with the regular recording of time worked in that pay period. The amount advanced will be deducted by the 
Kern County Policy and Administrative Procedures Manual 2:10
Auditor-Controller-County Clerk from the employee’s next biweekly payroll warrant from which deductions will
also be made for all required taxes, etc. applicable to the gross pay for the two combined pay periods.
229. Salary Advance to Purchase Eligible Prior Service. Employees who are retiring are eligible to receive a
salary advance up to the amount they need to purchase their eligible prior public service. The amount advanced
shall not exceed sixty-five percent (65%) of the employee’s eligible sick leave payoff and/or vacation balance.
The necessary forms must be submitted to the Retirement Administration at least 60 days prior to the retirement
date.
230. Cash Payment of Accrued Vacation Balance – Financial Hardship. If an employee is approved to receive a
cash payment of accrued vacation balance due to a serious financial hardship as provided in Chapter 1, the AuditorController-County Clerk will notify the department of the number of hours to be deducted from the employee’s
vacation balance. Submit a CES to deduct the hours.
231. Industrial Accidents. If an employee is absent due to industrial sickness or injury, the employee is entitled
to receive full pay without using accumulated sick leave during the first three days of absence. The date of the
injury is counted as the first day. Following this initial three-day leave, the employee has two pay options (Refer
to Chapter 1). When an employee returns to work following an industrial injury, submit a CES form, and state in
the comments section that the absence was due to an industrial injury.
When a disability under Labor Code section 4850 is expected to exceed three months, the employee may request
a change in federal and State exemptions to “TE” (Tax Exempt) so that less tax is withheld. Mark the Type of
Change as “61-Other” on the CES. Only the temporary disability (or Workers’ Compensation equivalent) portion
of the employee’s pay is exempt from taxes. Note that the change is due to a 4850 disability in the comments
section. Social Security taxes withheld during the 4850 period will be refunded by the Auditor-Controller-County
Clerk. When the employee returns to work, prepare and submit a CES to remove the “TE” status and restore
federal and State exemptions by marking the Type of Change as “61-Other”.
The Auditor-Controller-County Clerk will audit 4850 claims and compute the total amount of workers’
compensation benefits paid to 4850 claimants. Adjustments to year-do-date gross earnings, FICA1 and FICA2
gross earnings, and refunds are done quarterly. Refunds to the employee for applicable Social Security tax
deductions are made on a County warrant. A journal voucher charging the Worker’s Compensation Self-Insurance
budget unit for workers’ compensation insurance reimbursement is prepared using Revenue Code No. 5450 for
receipts under Labor Code Section 4850. When notice is received of 4850 benefits paid in a prior year, a letter
will be mailed notifying the employee that nontaxable workers’ compensation benefits were paid in the specific
year along with an amended W2. The employee may wish to file an amended tax return for that year.
232. State Disability. The County has an integrated disability plan with the State. The employee’s wages are
integrated with the disability payments from the State which enables employees to extend their sick leave/vacation
time. The total sick leave/vacation usage payment from the County, when combined with the SDI payment from
the State, should not exceed the employee’s regular salary. If an overpayment should occur, the overpayment will
be adjusted on a subsequent payroll, and the corresponding sick leave and vacation time is restored to the
employee’s sick leave and vacation balances. (Rev. 06/08)
The Claim for Disability Insurance Benefits form (DE 2501) is available from the department payroll clerks and
the Auditor-Controller-County Clerk. On the SDI Claim form the employee should follow the instructions on
auditornet for completing the SDI claim form. In addition, employees should be prepared to provide the AuditorController-County Clerk’s office with copies of the payment stubs attached to the SDI checks if requested. (Rev.
06/08)
The Auditor-Controller-County Clerk will maintain disability records on all employees. These records will track
the wages paid, disability paid, and any adjustments made the employee’s sick leave/vacation balances. (Rev.
06/08)

233. Family Temporary Disability. Those employees covered by State Disability Insurance (SDI) are also
covered by the Family Temporary Disability Insurance Program (FTDI). Covered employees are required to pay 
Kern County Policy and Administrative Procedures Manual 2:11
an additional amount for this new benefit beginning January 1, 2004. FTDI benefits are available to eligible
employees who take time off on or after July 1, 2004. All time off taken will, to the maximum amount permitted
by law, run concurrently with the leaves mandated by the Family and Medical Leave Act (FMLA) and California
Family Rights Act (CFRA) and will count against the twelve week limit contained in that rule. Employees who
are receiving SDI, unemployment insurance or workers’ compensation benefits are ineligible to receive FTDI
benefits. Questions about other program restrictions, limitations, and/or eligibility should be directed to the State
Employment Development Department. The County will administer the FTDI program the same manner as the
SDI program. 
EXHIBIT B
TYPES OF APPOINTMENTS (STATUS)
DEFINITIONS AND CODES
Probtionary (1). Use this type for all appointments which lead to a permanent status after the
probationary status period.
Permanent (2). This type of appointment is used primarily on CES forms. Contact the Personnel
Department for instructions if required on a NOE.
Extra Help (3). Use this type for all appointments which are for limited or seasonal term, not to exceed
nine calendar months.
Temporary (4). Use this type for all temporary appointments to budgeted positions which are
temporarily vacant due to the permanent employee’s leave of absence without pay, or positions authorized for
specific limited periods. It is also used for Call Firemen, Per Diem classifications at Kern Medical Center, and
contract employees appointed on an hourly basis.
Provisional (5). Use this type for appointments made in the absence of any appropriate eligible list, as
provided by Civil Service Rule 604.00.
Retired (6). Use this type for all reemployed persons who have retired from County service. Include a
copy of the Summary of Proceedings from the Clerk of the Board in the NOE packet. Refer to Chapter 1 for
restrictions.
Elected/Appointed (7). Use this code for all elected officers and for department heads appointed by the
Board of Supervisors, the Civil Service Commission, the Board of Retirement, or the Superior Court.
Unclassified (8). To be used by Special Districts only.
Board of Commission Member (9). To be used only for compensation pay to members of Boards or
Commissions. 
EXHIBIT C
CHANGE OF EMPLOYEE STATUS (CES)
DEFINITIONS AND CODES
(01) Promotion. To advance an employee in a flexible classification or, through certification from
an eligible list, to a vacant position in a higher class in the same or a different department. If the promotion is to
a different department, the sending department completes the CES form. The effective date of the promotion
establishes a new anniversary date.
(02) Reclassification: To change the classification of a position following action taken by the Civil
Services Commission.
(03) Change of Item/Title: To change only the item number and/or title of a position following
action taken by the Civil Service Commission. The salary will remain the same and the anniversary date is not
changed.
(10) Transfer, Interdepartmental. To remove an employee from the payroll of one department and
place him/her on the payroll of another department. This is a lateral transfer which does not affect any dates.
The sending department should prepare the CES form.
(11) Transfer, Certified. To remove an employee from the payroll schedule of one department and
place him/her on the payroll of another department in the same or similar classification following certification
from an eligible list.
(12) Transfer, Interdivisional. To remove an employee from the payroll of one division of a
department and place him/her on the payroll of another division of the same department without change of
classification or salary.
(13) Post/Fire Science Certificate. Used by the District Attorney’s Office and Fire and Sheriff’s
Departments to advance an employee who possesses a Post Certificate or Fire Science Certificate.
(20) Revert to Former Position. To return an employee to his/her former position when he/she does
not complete the probationary period in his/her present position.
(21) Demotion, Disciplinary. To change the status of an employee from a position in one class to a
position in another class having lesser duties and responsibilities, lower qualifications and a lower range of
compensation due to a disciplinary action taken by the department toward the employee.
(22) Demotion, Voluntary. To change the status of a permanent employee from a position in one
class to a position in another class having lesser duties and responsibilities, lower qualifications and a lower
range of compensation due to a voluntary demotion requested by the employee within the same department or as
part of a transfer to another department.
(30) Resignation. To record termination of employment by choice of the employee.
(31) Termination of Appointment. To record termination of appointment according to
predetermined terms, such as extra help.
(32) Dismissal. To record termination of employment, for cause, by appointing authority.
(33) Lay-off. To record termination of employment without prejudice because of lack of funds or
work or because of changes of duties or organization as authorized by the Board of Supervisors.
(34) Death.
(35) Retirement. Includes Golden Handshake retirements. 
(36) Disability Retirement. As determined and approved by the Retirement Board.
(40) Increment Raise. To advance an employee, after one year of satisfactory service, to a higher
step of the salary range without changing the classification. The effective date must always be the start of a pay
period (Saturday).
(41) Increment Advancement Request. To request advancement of an employee to a higher step of
the salary range at a time other than the normal increment date. This request must be approved by the Director
of Personnel prior to the requested effective date. The effective date must always be the start of the pay period
(Saturday).
(42) Change of Salary. To record salary changes effected by action of the Board of Supervisors
and to record increment raise for extra help employees.
(50) Leave, Illness. Routine sick leave taken by biweekly employees will not require a CES form,
provided that the employee has sufficient sick leave balance, except in the following situations:
a. Sick leave in excess of five days in any month, or in excess of five consecutive days requires a
CES form and a doctor’s certificate of verification attached to the CES form.
b. Absence due to job-connected disability requires a CES form.
(51) Leave, Military. Refer to the Civil Service Rules for specific provisions.
(52) Leave Without Pay, Illness. For any absence for which the employee receives no pay, due to
non-job related illness or injury and provided by Civil Service Rules 1201.20-31.
(53) Suspension. For any enforced absence of an employee without pay for disciplinary
purposes. Complete bottom line in Section 6 of the CES form. State the duration of the suspension in number of
work days.
(54) Return to Duty. To record the effective date of return to duty from leave of absence without
pay, except Code 53, Suspension.
(55) Leave Without Pay, Personal. For any absence for which the employee receives no pay for
personal reasons as stipulated in Civil Service Rule 1202.20 et.seq.
(61) Other. This code may be used to adjust work hours; establish or discontinue deductions for
Social Security, State disability, or retirement; or to change the type of appointment only. Check with the
Personnel Department for proper procedure to transfer an employee to or from extra help status.