Payroll Specialist

2026-2027 School Year

Days of Employment: 260 for full year

7 hours per day

Qualifications: High school diploma or GED and a minimum of two (2) years of payroll accounting experience, including complex payroll functions, interpretation of applicable rules and regulations, certified and classified payroll, and providing training or work direction.

Reports To: Director of Finance and Superintendent

Performance Responsibilities:

Payroll Processing and Compliance

• Process accurate and timely payroll for all District employees, including certified, classified, substitute, extra-duty, and other employee groups, in accordance with payroll calendars, contracts, salary schedules, Board policies, and applicable federal and Kentucky laws and regulations.
• Review, calculate, enter, and verify payroll information from multiple sources, including contracts, salary schedules, time and attendance records, supplemental pay, leave records, benefit elections, deductions, and personnel transactions.
• Independently identify, research, and resolve discrepancies, missing information, unusual transactions, and payroll errors prior to finalization; process corrections, adjustments, retroactive pay, overpayments, underpayments, and other non-routine transactions as appropriate.
• Verify payroll calculations, pay rates, employee classifications, effective dates, account codes, authorizations, deductions, employer contributions, and other payroll information; reconcile payroll reports and financial distributions for accuracy.
• Apply working knowledge of federal and Kentucky payroll laws, tax requirements, retirement requirements, employment contracts, salary schedules, Board policies, and other governing documents to ensure compliant payroll processing.
• Prepare, reconcile, and submit required payroll tax, withholding, retirement, and other regulatory reports; maintain records necessary for year-end reporting and prepare, reconcile, and distribute W-2s.

Retirement, Benefits and Leave

• Prepare, review, reconcile, and submit required retirement reports and contributions to applicable retirement systems, including KTRS and CERS.
• Maintain and reconcile employee benefit and voluntary deductions, including health insurance, cafeteria plans, flexible spending accounts, annuities, and other authorized deductions.
• Prepare and maintain payroll records; process personnel and compensation changes and deduction changes for new hires, transfers, promotions, salary changes, leaves of absence, and terminations.

Payroll Systems, Data and Internal Controls

• Utilize the District's payroll and financial systems, Microsoft Excel, and other technology to enter, analyze, reconcile, validate, and report payroll data. Demonstrate proficiency with Excel formulas, sorting, filtering, data comparisons, and spreadsheets used to identify discrepancies and perform complex calculations.
• Maintain accurate, organized, and secure payroll records and supporting documentation sufficient to meet internal control, audit, financial reporting, and record-retention requirements.
• Establish and follow effective payroll procedures, reconciliations, checklists, and internal controls to promote accuracy, security, confidentiality, and compliance.

Employee Service and Communication

• Provide training, guidance, and work direction to the District's backup payroll clerk and assist with cross-training and continuity of payroll operations.
• Respond to employee and District personnel questions regarding payroll, compensation, deductions, contracts, direct deposit, and electronic pay statements. Research and explain complex or unusual matters using applicable laws, regulations, policies, contracts, and procedures.
• Process employment and income verification requests in accordance with applicable laws, District policies, and established procedures.
• Communicate effectively and maintain professional working relationships with employees, administrators, Human Resources, Finance personnel, benefits providers, retirement systems, governmental agencies, auditors, and other stakeholders.

Training and Departmental Support

• Assist with internal and external audits by providing payroll reports, reconciliations, supporting documentation, and explanations of payroll transactions and procedures.
• Maintain strict confidentiality and security of employee payroll, tax, banking, benefits, retirement, compensation, and other sensitive information.
• Maintain regular and dependable attendance; demonstrate professionalism and sound judgment; comply with all applicable laws, regulations, Board policies, administrative procedures, and directives of the Director of Finance, Superintendent, and other authorized District administrators.
• Participate in professional development to maintain current knowledge of payroll practices, Kentucky and federal requirements, retirement reporting, benefits administration, payroll technology, and Excel.
• Perform other duties as assigned by the Director of Finance, Superintendent, or other authorized District administrator.

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Employee Signature     Date

Position Complexity / Scope of Responsibility

• The Payroll Clerk performs a specialized and highly detail-oriented function within the District's Finance Department. The position is responsible for the accurate and timely administration of payroll for a diverse workforce and must apply information from multiple sources, including employment contracts, salary schedules, time and attendance records, leave records, benefits, retirement requirements, Board policies, and federal and Kentucky laws and regulations.
• The position requires more than routine data entry. The Payroll Clerk independently reviews, analyzes, calculates, reconciles, and validates payroll information; identifies discrepancies and unusual transactions; researches applicable requirements; and determines appropriate corrective action within established policies and procedures. The position requires sound judgment and the ability to recognize when an issue requires additional research or administrative review.
• Payroll is a significant and recurring District financial obligation. Errors may directly affect employee compensation, taxes, benefits, retirement service credit, financial records, and required governmental reporting. The position therefore requires a high degree of accuracy, confidentiality, accountability, and adherence to strict payroll deadlines.
• The Payroll Clerk utilizes computerized payroll and financial systems and Microsoft Excel to analyze and reconcile data from multiple sources, perform complex calculations, identify exceptions, and maintain data integrity. The position also supports audits, internal controls, regulatory reporting, and continuous improvement of payroll processes.
• The combination of financial responsibility, regulatory compliance, data analysis, independent judgment, employee impact, confidentiality, and strict processing deadlines makes this position substantially more complex than a routine clerical or data-entry position.