Federal tax reporting changes under Public Law 119-21, effective in 2027, require updates to overtime reporting beginning in 2026. The updated Salaried Non-Exempt/Hourly Time Sheet will be available on the forms section of the HR website starting Dec. 16.
All hourly and salary non-exempt employees should use this new form for all time reported for Dec. 16-31. As you submit your first time report using the new form, please verify that your information (name, employee ID, position number) is correct.
The updated form separates overtime and premium pay to meet federal requirements. Use the appropriate category based on how the time was worked:
- Paid OT (overtime): Hours worked in the day or week exceed the standard based on university policy or collectively bargained agreements.
- Premium Pay: Work paid time-and-a-half or double time, such as holiday or administrative closure work, regardless of whether those hours exceed the standard daily or weekly threshold.
Any questions on how to categorize time should be directed to payroll@niu.edu.
