In the case of hourly employees where a pay period of one half (½) month or less, encompasses two (2) different tax rate periods, said payroll shall be considered a split payroll with the proper rate applied to each period’s earnings. If the breakdown of said payroll would constitute an accounting hardship on the employer, with the permission of the City Income Tax Administrator, an equitable average rate of pro-rating of earnings, or any such fair solution may be allowed.
In the case of salaried employees paid on a calendar month, or less basis, and said payroll encompasses two (2) different tax rate periods, said payroll shall be considered a split payroll with the proper rate applied to each period’s earnings. If the breakdown of said payroll would constitute an accounting hardship on the employer, with the permission of the City Income Tax Administrator, an equitable average rate of pro-rating of earnings shall be allowed.
(Res. 240-2003. Passed 12-30-03.)