Payroll/Tax Accountant

Position Number:

013942

Functional Title:

Payroll/Tax Accountant

Position Type:

Administration - Staff

Position Eclass:

EP - EHRA 12 mo leave earning

University Information:

Located in North Carolina’s third largest city, UNC Greensboro is among the most diverse, learner-centered public research universities in the state, with 18,000 students in eight colleges and schools pursuing more than 150 areas of undergraduate and over 200 areas of graduate study. UNCG continues to be recognized nationally for academic excellence, access, and affordability. UNCG is ranked No. 1 most affordable institution in North Carolina for net cost by the N.Y. Times and No. 1 in North Carolina for social mobility by The Wall Street Journal — helping first-generation and lower-income students find paths to prosperity. Designated an Innovation and Economic Prosperity University by the Association of Public and Land-grant Universities, UNCG is a community-engaged research institution with a portfolio of more than $67M in research and creative activity. The University’s 2,600 staff help create an annual economic impact for the Piedmont Triad region in excess of $1B.

Primary Purpose Of The Organizational Unit:

The Payroll/Tax Unit, a part of the Accounting Services Office, provides administration of all UNCG payrolls for approximately 7,500 employees, and subsequent postings and reconciliations of payroll to the Banner Finance general ledger system.

The Payroll Unit is responsible for timely and accurate payments of salary and compensation to faculty, staff, and students, as well as detail reconciliation of numerous funds, reporting and remittance of taxes, garnishments, deductions, and benefits. The unit administers and processes regular monthly payroll cycles as well as multiple adjustment and redistribution payroll cycles in a complex, highly technical relational database requiring hundreds of major tasks, processes, and reviews during the course of a month.

This unit provides guidance to the campus departments and four human resource functional areas to assist in ensuring that labor costs for wages and benefits are expensed to the appropriate financial funds and accounts, with special emphasis on working throughout the payroll processes with the three human resource functions to resolve potential payroll issues prior to the payments being made. In addition, the Payroll unit is responsible for ensuring the University is in full compliance with Internal Revenue Services (IRS) and Immigration and Naturalization Service (INS) rules and regulations.

Position Summary:

Summary of Key Responsibilities are:

40% –NRA Administration and Consultation

30% – Payroll/ Tax Operations Administration

15% – Tax Compliance Reconciliations

15% – Testing and Projects

Minimum Qualifications:

• Mid-career with Masters and 1 – 2 yrs experience; or Bachelors and 2 – 4 yrs experience.
  
  

Preferred Qualifications:

• 5 – 7 years experience preferred.
• Preferred degree in Accounting or Business Management.
  
  

Recruitment Range:

Commensurate with experience

Org #-Department:

Office of the Controller - 56202

Job Open Date:

04/24/2026

Open Until Filled:

Yes

FTE:

1.000

Type Of Appointment:

Permanent

Number Of Months Per Year:

12

FLSA:

Exempt

Percentage Of Time:

40%

Key Responsibility:

Payroll/Tax Administration, NRA Administration and Consultation

Essential Tasks:

• Exhibits a working knowledge and understanding of IRS (Internal Revenue Service) and USCIS (United States Citizenship an Immigration Services) compliance regulations.
• USCIS administers the nation’s lawful immigration system.
• The IRS administers the law (IRS CODE) and regulations to determine taxable income and reporting obligations related to payments to individuals including that of the NRA (Non-resident Alien)population.
• This position requires review of constantly changing rules and regulations for best practices and their theoretical basis regarding making any type of payment to a foreign national or even determining the eligibility of the foreign national to receive varying types of remuneration.
• Regular independent research must be performed to determine and apply changes of the applicable Federal and North Carolina tax codes and regulations which apply both to Payroll and Accounts Payable payments.
• Must have a knowledge of the following IRS publications, forms and systems to interpret and apply a variety of interrelated policies, procedures and programs for clients:
• IRS Publication 15, Employer’s Tax Guide (updated yearly)
• Publication 519-US Tax Guide for Aliens
• Publication 597-Information on the United States – Canada Income Tax Treaty
• Form 8233-Exemption Form Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual-Treaty
• Form 8843-Statement for Exempt Individuals and Individuals With a Medical Condition(Substantial Presence Reporting)
• Form 1042-Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
• Form 1042-S-Foreign Person’s U.S. Income Subject to Withholding, etc.
• Performs Substantial Presence Tests utilizing WINDSTAR Tax Navigator.
• Provide guidance to the Payroll and Accounts Payable staff with NRA tax reporting and withholding requirements.
• This includes knowledge of applicable IRS codes, USCIS codes, as well as State and University policy.
• Also, a knowledge of visa types and work authorization is desirable as well as treaty provisions.
• Noncompliance could result insubstantial tax liabilities and penalties for the University.
• Understand the complex relationship in Banner HR of NRA/treaty tax table setups.
• This position is responsible for communicating with the Cashiers’ Office to review the NRA students who receive scholarships during the Spring and Fall semesters.
• The portion of the scholarship which is considered non-qualified is considered to be taxable under IRS rules and regulations.
• The students are contacted for a Tax Residency Assessment. Once the information is received in this office and entered into the WINDSTAR Tax Navigator System, a Substantial Presence Test and Treaty Analysis are performed.
• Some of the non-qualified portions of the scholarship may be exempt from taxes based on a treaty agreement. If the student qualifies for a treaty exemption, they are contacted to complete the Form8233 – Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.
• Per IRS regulations, the Form 8233 must be signed by the “Withholding Agent” and submitted to the IRS by no later than 5 business days after the “Withholding Agent’s” signature.
• Following the calendar year end, a Form 1042-S will be issued to the NRA by the due date established in Instructions for Form 1042-S per the current calendar year.
• This position consults and collaborates with primary University organizations that employ NRAs, particularly the International Programs Center, the Provost Office, the Human Resource Office and the Graduate School to convey sensitive information. Consultation is provided to Payroll and Accounts Payable staff on taxation specifics.
• This position work(s) closely with Information Technology Systems for developing daily reports which assist in identifying the foreign national population for Payroll.
• These reports initiate the need for contacting and establishing appointments with each perspective UNCG NRA employee to assess their credentials for legal authorization to work in the US as well as substantiate other types of foreign national payments processed through Accounts Payable (Honorariums, travel, scholarships, etc.).
• Within a specific time-frame, provide consultation to the perspective NRA employee concerning their documents and set up a file on each employee and follow up on any issues with the credentials.
• This position consults with non-resident alien (NRA) employees individually multiple times throughout the year to ensure compliance with USCIS , Federal and State tax liabilities.
• Communicates effectively with the University International Programs Center, non-resident alien (NRA) employees, visiting lecturers / speakers / performers, payroll staff, accounts payable staff, general accounting staff, management, state auditors and external entities as applicable.
  

Percentage Of Time:

30%

Key Responsibility:

Payroll/Tax Operations and Administration

Essential Tasks:

• Effectively and efficiently, coordinate and provide guidance to the Payroll/Tax Technician to administer and monitor the monthly administration and operations processing of the payroll and taxes.
• Technically, perform or provide guidance to the Payroll Accounting Technicians to ensure the completion of the operational processing of the five monthly payroll processes using the applicable payroll operations processing checklist.
• Position creates Payroll calendars a year in advance, utilizing information from Human Resources, Board of Governors, Federal Reserve System, University Registrar’s Office, North Carolina State Treasurer’s Office and the North Carolina Office of State Budget and Management.
• Information from all sources must be carefully analyzed and taken into consideration when determining the scheduling of payroll processing (how many days to allot for the processing of the regular monthly payroll process as well as any exception payroll processes), tax payments, submission of the monthly direct deposit file, as well as when payments should be effective dated for employees.
• Position is responsible for ensuring that the Payroll/Tax team members review and analyze labor redistribution requests received for processing as they work with Departments across campus, Office of Contracts & Grants, as well as the Budget Office to ensure requests are in compliance with University Policy and Procedure for such requests.
• Position is responsible for providing guidance to the Payroll/Tax Team for tracking UNCG’s bank balance at Bank of America to determine best resolution methods.
• Position works with the Assistant Payroll Manager and Payroll Tax Manager in processing corrected W2 forms (W2c) for employees who have had payroll earnings adjustments for a prior year, along with filing the appropriate communication with the IRS and the employee.
• Position creates and maintains standard Payroll/Tax Operations Administrations and Operations Processing Procedures so that there is consistent payroll administration and operations processing.
• Updates the five monthly payroll processing checklists along with the pre-processing, disposition 40 processing checklist and the post-processing checklist as necessary.
• Ensures the calendar year-end administration and processing is documented and cross-trained.
• Position participates in the cross-training of the Payroll/Tax team members by using the documented procedures.
  
  

Percentage Of Time:

15%

Key Responsibility:

Payroll/Tax Compliance Reconciliations

Essential Tasks:

• Position works with UNCG Tax Manager to analyze and review the tax setup for Foreign Nationals at each disposition 40 during the monthly payroll process.
• Analysis includes formatting of the excel spreadsheet to outlined specifications for the most effective review of data, ensuring each Foreign National Employee listed is setup under the proper tax codes (treaty, non-treaty, RA for taxes, RA with treaty, etc.), making note of any employees whose tax setup requires updating during the payroll process and closely monitoring these employees throughout the payroll process to ensure their taxes are calculated properly to avoid any future adjustments.
• Position works with the Tax Manager to update, analyze and reconcile the Foreign National Tax Treaty Spread sheet monthly, utilizing applicable systems and reports.
• The position updates Controller’s Monthly Accounting Compliance Worksheet consisting of numerous data specific tracking related to employees, foreign nationals, number of1042s forms produced annually, number of tax treaties signed each month (filed with the IRS) and number of W9s generated each month (not filed with the IRS). Data research is required from various sources to complete the worksheet.
• Position ensures the completion of a Payroll Summary outlining the gross to net figures for 3 of the 5 monthly payroll processes (not necessary for labor redistribution and reissue processes). Requires compilation and analysis of reports acquired from e-print,along with other sources to complete the complex analysis of the various earnings and deductions to compute the taxable gross for FICA, Federal and State taxes for the void/negative adjustment, exception check and original payroll processes.
• Position ensures the update of the 941 control spreadsheet after 3 of the 5 payroll processes (not necessary for labor redistribution and reissue processes), utilizing the payroll summary and tax depository report.
• Once the spreadsheet has been updated, it must be reconciled to the W2 control source document.
• If the two are not in balance, research must be conducted to determine why they are not in balance.
• Ensures the completion of the Annual Survey of Public Employment & Payroll (U.S. Department of Commerce, U.S. Census Bureau).
• Complete online every April on behalf of the University.
• Utilize various reports to calculate figures requested on the report (i.e. Number of full-time & Part-time instructional & non-instructional staff, gross payroll for full-time & part-time instructional &non-instructional staff).
• Utilize IPEDS Finance Survey furnished by accounting to determine the percentages to be used in calculating report figures.
• Ensure online survey is completed timely each year.
  

Key Responsibility:

Testing and Projects

Essential Tasks:

• Provide assistance to the Assistant Payroll Manager for the annual W-2 administration and operations processing testing and other payroll/tax related projects for testing and subsequently move production environment – Banner upgrades, periodic regulatory patches, Legislature increases, fiscal year end closing, etc.
• Demonstrates the ability to review and understand the set-up of complex inter-related tables including tax tables to ensure gross to net calculations are correct in the Banner HR/Payroll System.
• Ensure standard operating procedures are written for all testing and projects so that there is always coverage for all testing and projects before the move of programs and processes are moved to the production environment.
  
  

Physical Effort:

Hand Movement-Repetitive Motions - F, Hand Movement-Grasping - R, Holding - R, Finger Dexterity - F, Reading - F, Writing - O, Vision-Preparing/Analyzing figures - F, Hearing - O, Talking, Sitting - F, Walking - R, Lifting-0-30 lbs. - R

Work Environment:

Inside - C, Overtime - R