A Labor Redistribution Form changes the expense account in which labor dollars are charged (Fund Organization Account Program, or FOAP) for salary and wages previously paid to an employee through the payroll process within the current fiscal year. Benefit costs follow labor dollars and do not need to be included on the Labor Redistribution Form.

Changes to an employee's labor distribution for salary and wages for a future payroll period should be completed using an Electronic Personnel Action Form (EPAF) not a labor redistribution.

When making labor distribution changes in the middle of a fiscal year that will change the labor distribution for the full fiscal year, both a redistribution form (for wages already paid) and an EPAF (to correct where future wages will post) will be required. 

Once payroll operations processes the Labor Redistribution Form, the following happens:

  • All affected salary and wages will show under the new labor distribution on the department's labor distribution report (NHRDIST)
  • Benefits—such as the employer portion of FICA taxes, insurance premiums, and pension contributions—that are tied to redistributed salary and wages also will be redistributed to the new FOAP. Benefits cannot be redistributed on their own. Only salary and wages can be redistributed; benefit expenses will follow.
  • Payroll Operations processes the Labor Redistribution Form in the Banner HR system, which then feeds the information to the Banner Finance system. This process keeps both the HR and Finance systems in balance.
  • A Journal Voucher should not be used to redistribute labor because it only updates the Banner Finance system, causing the HR and finance systems to be out of balance.

Labor redistributions are normally processed in batches throughout the month:

  • by the last business day of the month—Approved labor redistribution forms received will be processed for the current month.
  • after the business day of the month—Approved labor redistribution forms received may take up to four weeks before the requested changes appear on the department's labor distribution reports.
  1. Log into Self-Service Banner.
  2. Go to the “Finance” tab.
  3. Go to ePrint Repository.
  4. Find the NHRDIST report.
  5. Enter the employee's identification number and name.
  6. Enter the position control number and suffix of the employee for labor charges to be redistributed. This can be found on the NHRDIST report by the employee's name.
  7. Enter the payroll number or the payroll date from the Payroll Calendar.
  8. Enter the INCORRECT (old or wrong) FOAP as follows:
    1. FUND: the six-digit fund code used in the original labor distribution.
    2. ORGN: the six-digit organizational code used in the original labor distribution.
    3. ACCT: the six-digit labor account code used in the original labor distribution.
    4. PROG: the four-digit program code used in the original labor distribution.
  9. Enter the CORRECT (new) FOAP, following the same structure listed above.
    1. FUND: the six-digit fund code originally charged for the labor charges.
    2. ORGN: the six-digit organizational code used in the original labor distribution.
    3. ACCT: the six-digit labor account code used in the original labor distribution.
    4. PROG: the four-digit program code used in the original labor distribution.
  10. Approvals should have one of the following approval signatures:
    1. Sponsored Project Administration
    2. budget director or a financial representative assigned by the Office of University Controller for departments without a budget director. If you are unsure who should approve your changes, please contact the controller's office.