The top paid group elections are located in the Scrub/Eligibility parameters. The election to exclude permitted classes is also found here. When using this election the software will exclude participants from the determining population if they:
- Worked less than six months of service
- Scheduled to work less than 17½ hours per week, or less than six months per year
- Are under age 21
- Are employees in a collective bargaining unit
- Are non-resident aliens with no U.S.-source income
Employees working less than 17.5 hour a week or less than 6 months a year need to be coded as such in the 'Employee Type' column of the census grid.
The system uses standard rounding rules. To break a tie if the top paid group election is used and there is more than one HCE with the same salary, the system will simply select the first employees in the census meeting that criteria.
For example, if your top paid group includes 2 employees and you have 3 employees all with the highest amount of compensation, the first two of those employees on the imported census would be marked as being in the TPG.