DEDUCTIONS
Effective: August 15, 2024
Purpose: To outline the various deductions that may occur in regards to an employee’s pay.
Scope: This policy applies to all University employees campus wide.
Responsible Office: Payroll, Human Resources
Policy Statement:
Salary Deductions
An employee's gross salary is subject to federal and state income tax withholding, social security (OASDI), and Medicare. Following the first year of employment, an employee will begin participation in a retirement program. Additional optional deductions may include: group health insurance, savings bonds, United Way, deferred compensation, voluntary tax-sheltered annuities, optional group life insurance, employee organization dues, Board of Regents’ payroll deductions, and flexible spending accounts.
Employees are counseled in the various options at the time of hire and during open enrollment periods. Other changes in benefits may occur due to changes in status. Emporia State University is obligated to honor any court-ordered garnishments and income withholding orders.
Board of Regents' Payroll Deduction
This service permits a voluntary election by the employee to pay fees, contributions, or payments to various organizations approved by Payroll. Eligible programs for this deduction may include ESU Foundation, Athletic tickets, ESU Parking Permits, and Employees’ Association optional group life insurance. Agreement forms must be completed with each service unit in accordance with the established guidelines. Payroll does not administer the programs but offers this opportunity for payroll deduction. By providing this service, ESU is not endorsing a particular service or product.
Definitions: All words and phrases shall be interpreted utilizing their plain meanings unless otherwise defined in another University or Board of Regents policy or by statute or regulation.
Procedures: All procedures linked and related to the policies above shall have the full force and effect of policy if said procedures have first been properly approved by the University’s administrator in charge of Human Resources procedures and Payroll Office procedures.
[Human Resources procedures - coming soon]
Related Policy Information: [coming soon]