Effective Date: 07/01/00

Policy Statement 3: Payroll Deductions


The University Payroll Department is responsible for deducting or withholding, reporting, and remitting these statutory (required by law) deductions as described in the following text:

Statutory Deductions

University employees are subject to the following statutory deductions:


All employees are subject to FICA contributions except student employees enrolled in school at least half-time and certain aliens.

Income Tax Withholding

In accordance with Federal and State laws, the Payroll Department withholds amounts for these taxes based on tax withholding schedules and the information submitted by each employee on W-4 and NC-4 forms.