Policies

 
 
 
 

This page is for CTR test purposes only. If you have reached this page in error, please note that this information should not be considered active CTR policy.

View the CTR Policies page.

This is a public-facing repository of all CTR Policies. 

Department users with a login to the CTR system can log into our enhanced policy portal to view the policies in our new content management software, PowerDMS. 

 
 
 

Non-Tax Revenue 

 
 

Payroll and Labor Cost Management

  • Payroll Systems 

Enterprise Management and Performance in Administrative Computing

Human Resources Compensation Management System (HR/CMS)

Labor Cost Management (LCM)

  • Type of Employment-(contractor, independent contractor, and state employees definitions) 

Individual Contractors: Contract Employees vs. Independent Contractors

State Employees

Types of Employment

Determining Medicare Tax Status

Deduction for Deceased Employee

Federal Income Tax

Agency Service Fees

Basic Insurance Deductions

Commonwealth Fees

Employee Charitable Campaign

Deferred Compensation

Dependent Care Assistance Program (DCAP)

Health Care Spending Account (HCSA) 

Mandatory and Voluntary Deductions: Tax Deferred Savings Plans Under IRC Section (403b)

Medicare Tax

Mandatory and Voluntary Deductions

Retirement Programs

State Withholding Tax

Union Dues

Basic Insurance Deductions

Voluntary Union Deductions

Wage Garnishments

  • Paying the Employee and Types of Payments 

Direct Deposit

Disbursement of Payments

Accounts Payable Payroll

Employee Reimbursements and Allowances

Payments for Deceased Employees

Prior Year Payroll Payments

Retroactive Payments

Injured by a Patient or Prisoner Payments

  • Payroll Accounting and Records 

Closing a Fiscal Year

Official Record of Payroll Expenditures

Payroll Expenditure Adjustment Transactions

Payroll Warrant Processing

Refunds/Prior Period Adjustments

Payroll Expenditure Approval

Payroll Information / Warehouse

Payroll Public Records Exemption

Archiving of Payroll Records

Payroll Processing During Emergencies

  • Tax Administration, Reporting and Funding 

Armed Forces' Tax Guide

Non-Cash Employee Benefits

Non-Resident Alien Tax Treaty

Unemployment Insurance and Paid Family and Medical Leave

Tax Refunds

Taxable Pay Period Adjustments

Mandatory Payroll Tax Chargebacks for Medicare

Form W-2 Processing

 
 
 

OFFICE OF THE COMPTROLLER OF THE COMMONWEALTH

William McNamara, Comptroller of the Commonwealth

One Ashburton Place, 9th Floor, Boston MA 02108

comptroller.info@mass.gov

For your protection, please do not email personal information (e.g. Social Security Number, Bank Account Number, Passwords).

For assistance, please call us at

(617) 727-5000

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