SOP 104.33: Payroll Deductions (Mandated)

Division:
Administration & Finance Division (Human Resources)
Effective Date:
September 24, 2018
Reference Code:
IVO07-0019
Topic Area:
104 Policy-HR Payroll/Compensation/Salary
PowerDMS:
View on PowerDMS
Length:
376 words

Summary

This policy establishes the mandatory payroll deductions that GDC must make from employee paychecks, including federal and state income taxes, pension plan contributions (ERS and GDCP), Social Security, Medicare, garnishments, IRS levies, bankruptcy court orders, child support orders, and other legal levies. The policy outlines which deductions are automatic upon hiring and payroll activation, and which require direct submission to the Payroll Unit.

Key Topics

  • payroll deductions
  • mandatory deductions
  • income tax withholding
  • pension deductions
  • ERS
  • GDCP
  • Social Security
  • Medicare
  • FICA
  • garnishment
  • IRS levy
  • child support
  • bankruptcy court orders
  • employee compensation
  • payroll processing

Full Text

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name:Payroll Deductions (Mandated)|Policy Name:Payroll Deductions (Mandated)|Policy Name:Payroll Deductions (Mandated)|
|Policy Number: 104.33|Effective Date: 9/24/2018|Page Number: 1 of 2|
|Authority:
Commissioner
|Originating Division:
Administration & Finance
Division (Human Resources)|Access Listing:
Level I: All Access
|

I. Introduction and Summary:

Deductions will be made from employees' salary as required by various laws and
regulations.

II. Authority:

O.C.G.A. §§ 48-7-101 and 47-2-1.

III. Definitions:

Salary Deduction - For the purposes of this policy, is a specified amount of money
deducted from an employee's salary for a specific reason.

IV. Statement of Policy and Applicable Procedures:

A. GDC is mandated to make specific salary deductions from an employee's

paycheck, which include the following:

1. Federal and State Income Tax Withholding.

2. Pension Plan:

a. Employees' Retirement System (ERS) - employees who are age 60 and

older at the time of employment are not required to become members of
the ERS; and

b. Georgia Defined Contribution Plan (GDCP) - mandatory for all hourly or

part-time employees (regardless of age) unless they are an active member
of the Teachers' Retirement System (TRS) or are receiving a retirement
benefit from ERS or TRS.

3. Social Security (FICA) Withholding.

4. Withholding for Medicare (OASDI).

5. Garnishment.

6. Internal Revenue Service Levy.

7. Orders from Bankruptcy Court.

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name:Payroll Deductions (Mandated)|Policy Name:Payroll Deductions (Mandated)|Policy Name:Payroll Deductions (Mandated)|
|Policy Number: 104.33|Effective Date: 9/24/2018|Page Number: 2 of 2|
|Authority:
Commissioner
|Originating Division:
Administration & Finance
Division (Human Resources)|Access Listing:
Level I: All Access
|

8. Child Support Orders.

9. Other levies made by proper authority.

B. The authority to make salary deductions shall be accomplished by either pre-set

deductions, court orders, or the completion of applicable forms by the employee.

C. To implement the salary deductions IV(A), items 1 and 2 are initially submitted

with the hiring package; thereafter, any tax changes may be processed through
Employee Self-Service; beneficiary changes for either pension plan may be
completed via the ERS website. Items 3 and 4 are automatically activated when an
employee is placed on active payroll status. Items 5 through 9 must be submitted
directly to the GDC Payroll Unit.

V. Attachments: None.

VI. Record Retention of Forms Relevant to this Policy: None.

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