Extended Pay Options
Extended Pay Option Plan Summary
Overview
The Extended Pay Option Plan (EPOP) is for 10-month and 11-month bi-weekly employees and provides employees with an optional pay method that disburses earnings reserved in an escrow account over twenty-six (26) pay periods (22 pay periods for 10-month employees and 24 pay periods for 11-month employees). Substitutes and temporary hourly employees are excluded from enrollment.
Eligible employees who elect to enroll in the EPOP for SY 2025-26 will have funds deducted from their regular bi-weekly gross pay and those funds will be accumulated in an escrow account. The accumulated escrow funds will be paid after the end of the current school year in July and August, whichever applies. Please note, salary changes during the school year will change the EPOP deduction amount.
Extended Pay Option Plan Process
- Eligible employees who choose to enroll in The Plan will enroll via Oracle Employee Self-Service. The deadline for 11-month employees to enroll or withdraw from The Plan is July 25, 2025, and the deadline for 10-month employees to enroll or withdraw from the EPOP is August 22, 2025. Instructions for using Oracle Employee Self-Service are included at the end of this Bulletin. Enrollments received after the specified deadline dates will not be processed.
- Newly hired employees must enroll within thirty (30) days of their hire date. All newly hired PGCEA employees will be automatically enrolled into the EPOP regardless of hire date.
- Deductions will begin within two scheduled pay periods following the employee’s enrollment. Employees, except for PGCEA employees, hired after December 31st are not eligible to enroll until the next open enrollment period.
Enrollment
If you are hired after the first pay period of the school year, the EPOP in the summer will be based on the number of pay periods left in the fiscal year. The smaller number of EPOP deductions made during the fiscal year will result in a smaller amount being paid in July and/or August. Please refer to the Employee 2025-2026 Pay Schedule to find the first pay period based on your hire date.
Eligible employees currently enrolled in the EPOP will automatically continue in the plan during the next school year unless Payroll Services receives a completed EPOP Withdrawal Form by the following deadlines:
- 11-month Employees - July 25, 2025
- 10-month Employees - August 22, 2025
Withdrawal forms received after the deadline dates will not be processed. Newly hired employees will be allowed to withdraw within thirty (30) days after their hire date.
Enrollment assistance can be provided for employees who have limited access to Oracle Employee Self-Service by contacting Payroll Services, Room 132, Sasscer Administration Building, 14201 School Lane, Upper Marlboro, 301-952-6200, payroll@pgcps.org.
Withdrawals
Negotiated agreement requirements prohibit withdrawal from the EPOP during the plan year, and employees will not be able to make withdrawals (hardship, partial, or full) during the school year. Employees should utilize the EPOP Calculator (link below) to determine their bi-weekly deduction. If an employee is not able to sustain the calculated deduction amount for an entire school year, it is the employee's responsibility to withdraw during the designated open enrollment period.
During the designated withdrawal period, withdrawal forms will be available on the Payroll Services website or at the Payroll Services, Room 132, Sasscer Administration Building, 14201 School Lane, Upper Marlboro, 301-952-6200.
Adjustments
Employees placed on leave without pay (LWOP) or unpaid leave status will result in the employee not receiving a scheduled payment and will reduce the amount of the EPOP accumulated payments.
Employees who are placed on approved leave without pay status through the end of the school year will be removed from the EPOP for the rest of the fiscal year. The total of all accumulated EPOP deductions will be refunded to the employee unless there is an overpayment resulting from one or more of the following: leave of absence, resignation, retirement, termination, promotion, or transfer.
Payment of total accumulated contributions (if due) will be paid within thirty (30) days after the employee's status is changed in Oracle. Employees must re-enroll via Oracle Employee Self-Service during the open enrollment period for the new school year if they want to resume participation in the EPOP.
Deductions
The only deductions taken during the summer payments will be mandatory taxes (Federal, State, Medicare, and Social Security), wage collections, child support orders, state and federal tax liens, and court-ordered garnishments. Benefit deductions (health insurance, tax- sheltered annuities, retirement, credit union, etc.) will follow the same schedule announced for all employees and will be deducted from the payments received during the normal pay periods (10-month 22 pay periods and 11-month 24 pay periods).
Employees are responsible for monitoring their voluntary and involuntary deductions and should notify Payroll Services at payroll@pgcps.org of any discrepancies in a timely manner.
EPOP Disclosure
Prince George’s County Public Schools’ regular 10-month and 11-month pay period calendar is scheduled so that employees receive a full paycheck on their first pay day even though they may not have worked a full pay period. While this helps the employee receive a full paycheck it also results in the receipt of a part of their salary before it is earned. Therefore, if an employee vacates employment (voluntary or involuntary) anytime during the year, employee will have to return any funds paid in advance of the days worked. The amount that must be repaid decreases as the school year progresses, but the breakeven point is only reached with the last regular paycheck of the school year.
Employees enrolled in the EPOP who later vacate employment or have a break in service are subject to have the EPOP funds applied against any amount that must be repaid to Prince George’s County Public Schools in producing their final paycheck.
All lump sum EPOP payments are subject to the supplemental rate tax which is approximately 22% for Federal; 6.2% for Social Security; 1.45% for Medicare, between 3.2% to 8.95% for Maryland State, 5.75% for Virginia, or 0% for District of Columbia.
Processing Errors or Enrollment Corrections
Prince George’s County Public Schools (PGCPS) is committed to honoring employee requests to take advantage of the EPOP. PGCPS will use its best efforts to provide expedited corrections or adjustments of EPOP deductions associated with its alleged failure to enroll employees in the deduction plan or a processing error of the automated payroll system.
- Automation processing errors: If a processing error of the automated payroll system occurs and deductions are not made, Payroll Services will correct the processing error within two (2) pay periods. No catchup deductions will be made. Employees’ summer pay will be based on the total amount withdrawn during the school year.
- Enrollment Corrections: If an EPOP is not implemented due to an error on the part of Payroll Services, Payroll Services will make all reasonable efforts to enroll an affected employee within two (2) pay periods.
PGCPS will not be responsible for EPOP enrollments that are not submitted properly. The Oracle Employee Self-Service enrollment procedure will generate an e-mail notification to each employee at their PGCPS e-mail confirming their enrollment. If an employee does not receive this notification within three (3) business days of enrollment, they should re-enroll online ensuring all steps have been completed properly.
The EPOP Calculator and Plan information is available on the Payroll Services webpage.
Any questions regarding this Bulletin should be directed to Payroll Services at 301-952-6200, or via email to payroll@pgcps.org.
Please download the M-5-26 Extended Pay Option Plan for the 2025-2026 School Year for more information.
Deadlines (No Exceptions)
- 11-month Employees - July 25, 2025
- 10-month Employees - August 22, 2025