Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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Short-term disability (STD) payments may be reportable compensation if they meet the eligibility criteria. See the section titled Employer-sponsored STD (short-term disability) in Chapter 4.02: Reportable compensation for STD eligibility criteria. You should report the hours in proportion to the short-term disability payment received.
|
Category |
Full time |
Part time |
|
Employees paid eligible short-term disability |
Hours that would have been worked in proportion to the short-term disability payment received |
Hours that would have been worked in proportion to the short-term disability payment received |
For example: When a full-time employee is on short-term disability and receives 75% of the full-time pay, report 75% of the full-time hours that the employee would normally have worked.
Last updated: 12/02/2015