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| Gross Pay | Mandatory Deductions | Elective Deductions |

Payroll Deductions

Deductions are made for programs or services that you choose to participate, or they can be required by state or federal laws These deductions can be taken either before or after taxes are applied to your pay.


Mandatory Deductions

Mandatory or involuntary deductions are deductions which an employee has no control. The employer is required by federal and/or state law to deduct a certain amount of the employee's pay and send (remit) it to an institution or governmental agency for the purpose of satisfying the employee's debt, or contribution to the employee's retirement account, or tax withholding.

Listed below are mandatory deductions that must be activated when a qualified deduction order is properly presented:

Court-Ordered Payments

A court ordered deduction is a garnishment or your wages that is issued to the university. We are obligated by law to withhold from your pay and remit to the appropriate agency on your behalf. Your wages can be garnished because of debts to creditors, federal and state tax levies, bankruptcy, student loans or child support. Sometimes these deductions are based on your disposable income. Disposable income is defined as any salary payment due you minus any mandatory deductions, i.e. taxes, retirement. Whenever we receive a court ordered deduction we do everything possible to notify you in advance of the deduction.

Chapter 13 Payments deduction determined by bankruptcy court
Child Support Payments deduction determined by child support agency or court order
Garnishments 25% of your disposable income is deducted
Student Loan Payments 10% of your disposable income is deducted
Tax Levy deduction is dependant upon table submitted with tax levy

The following groups of deductions are mandated by federal or state laws:

Retirement Contributions
(Pre-tax for federal and state withholding)

  • Employee Retirement System (1.5%)
  • Optional Retirement Plan (5%)
    • American Century
    • Fidelity
    • TIAA CREF
    • VALIC
  • Teacher's Retirement System (5%)

Retirement Contributions
(Not Pre-tax for federal and state withholding)

  • GA Defined Contribution Plan (7.5%)

Federal Tax Payments

  • Federal Withholding Tax
  • Social Security Tax
  • Medicare Tax

State Tax Payments

  • State Tax

| Gross Pay | Mandatory Deductions | Elective Deductions |


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