Payroll Code Information

Revision Date: August 2011


This information is designed for use by supervisors who need information about leave codes used for proper time reporting in the state's payroll system. These codes are the same whether time is entered and approved through ESS, paper timesheets, Changepoint or AiM. Proper understanding by supervisors of the different leave codes helps state agencies comply with the Fair Labor Standards Act (FLSA) and ensures effective use of payroll expenditures. Please take the time to make sure you understand what you are looking at when you see leave codes and learn what you should do when you see certain codes. For additional information about your responsibilities as a supervisor under the FLSA, please refer to the FLSA Supervisor training.


To familiarize you with the content of this resource, we recommend that you review the General Leave Information that covers general principles that apply to many or all leave types.


Next, please use the table on the left to explore additional detail about each leave or work code including what you need to know about it, how to plan for it before you see it, what to do when you see it and who you should call when something is wrong. Finally, you may want to print (front and back) this Leave Cheat Sheet which is a quick reference for the most common leave issues.

Leave Codes
Code Description
A Annual
AF Annual - FMLA
AS Annual - Sick Exhausted
C Compensatory (Comp) Time
CF Comp - FMLA
D1 Shift 1 $0.30/hour
D2 Shift 2 $0.60/hour
D3 Shift 3 $0.90/hour
D4 Shift 4 $0.45/hour
D5 Shift 5 $0.75/hour
D6 Shift 6 $1.20/hour
D7 Shift 7 $1.80/hour
D8 On-Call
N Leave Without Pay - No Benefits
NA Leave Without Pay - Military
NF Leave Without Pay - FMLA
NM Leave Without Pay - Medical
OA Other - Administrative
OD Other - Disaster
OE Other - Emergency
OI Other - Public Safety
OJ Other - Jury
OM Other - Military
OO Other - Organ Donor
OP Other - Protected
OR Other - Reward
OS Other - Student
S Sick
SD Sick - Dependent
SF Sick - FMLA
SI Sick - Industrial
V Converted Sick
VF Converted Sick - FMLA
WORK Normal Hours Worked
X Excess
XF Excess - FMLA
YF Leave Without Pay - Furlough
YI Leave Without Pay - Industrial

X - Excess Hours

What supervisors need to know about this leave code:

  • Excess hours accrue when an employee's actual hours worked plus additional hours paid (like holiday leave) add up to more hours than the employee is normally scheduled to work per DHRM Rule 477-1(43)
    • For example, an employee who normally works 80 hours per pay period works 75 hours in the same pay period as a holiday paid at 8 hours - the employee will be paid 80 hours and accrue 3 hours of excess leave
  • Excess hours are not the same as comp time (C) - Do not confuse the two!!
  • Once earned, excess is used just like annual leave including the need for pre-approval
  • Excess leave is limited to 80 hours - additional excess hours earned will be paid in the same pay period earned
  • Management may pay down excess hours at any time, even at employee's request

Before time records are submitted, supervisors should:

  • Manage employee work schedules to provide employees with appropriate time off around holidays to avoid accrual of excess hours

When supervisors see this code on employee time records, they should:

  • Ensure the leave was properly approved

What if something is wrong? Who do I call?

  • For questions about accrual contact payroll or HR
  • For questions about employees using Excess leave without proper authorization, contact HR