Background
Recent changes in Oracle now mean that an employee’s differential pay will change, based upon his/her number of scheduled hours to work. Previous calculations were based upon 96 hours across the board, whereas the new calculation changes, relative to 72/96/120 hours.
Scenario A – 96-Hour Employee, No Differential, No MIS
The typical 96-hour employee with no MIS has a simple payslip.
| Straight 96 Non-MIS and No Differential | Hours | Hourly Rate | Total |
| Straight 96 Gross | 96 | 21.093 | $2024.96 |
Scenario B – 96-Hour Employee, Medic Differential
This example is calculated on an annual base salary for a Firefighter III, Step E, $52,649.
The Regular pay rate equals the yearly annual base salary divided by the number of yearly scheduled hours (2496). The total equals the Hourly Rate multiplied by the number of scheduled Hours Worked (72, 96 or 120).
The medic differential is listed separately (FM code). The hourly rate for the differential is derived by dividing the total differential ($7,951) by the total hours scheduled to work in a year (2496). Total equals the Hourly Rate ($3.185) multiplied by the number of scheduled Hours Worked (72, 96 or 120).
The examples below illustrate the 120, 96 and 72 hour pay cycles with the differential.
| 120 Cycle | Hours | Hourly Rate | Total |
| Regular | 120 | 21.093 | $2531.16 |
| Pay Diff FM | 120 | 3.185 | $382.20 |
| Sub-Total before MIS Pay Back | $2913.36 | ||
| MIS Pay Back | 24 | 24.279 | -$582.70 |
| 120 Cycle Gross | $2330.66 |
| 72 Cycle | Hours | Hourly Rate | Total |
| Regular | 72 | 21.093 | $1518.70 |
| MIS ADVANCE | 24 | 24.279 | $582.70 |
| Pay Diff FM | 72 | 3.185 | $229.32 |
| 72 Cycle Gross | $2330.72 |
| 96 Cycle | Hours | Hourly Rate | Total |
| Regular | 96 | 21.093 | $2024.96 |
| Pay Diff FM | 96 | 3.185 | $305.76 |
| 96 Cycle Gross | $2330.69 |
Scenario C – Multiple Differentials
If you are someone who earns multiple differentials (e.g., medic and HazMat) in the same pay period, you will see the differentials listed separately on your payslip.
Please see the Payslip Codes PDF for a list of various line items which may appear on your payslip. Within the document, you will see a breakdown of what appeared on ePayAdvices prior to our implementation of the Oracle Payslip module.
Scenario D – Imputed Income
Some personnel have seen a new line item, Imputed Income. (On previous pay stubs, this was listed as Over 50K.) According to the payroll department, the IRS requires you to be taxed on the value of employer-provided group term life insurance over $50,000. The imputed income is provided to calculate your taxable gross and not your actual net pay.