There are two types of payroll deductions: voluntary and involuntary. The Payroll Department is instrumental in making sure that your deductions are accurate and are sent to the correct organizations.

Involuntary Deductions

Involuntary deductions are those which are required by law, such as taxes, garnishments, child support, and state mandated retirement programs.

Garnishment

A wage garnishment is a legal procedure through which a portion of an employee's wages are required to be withheld by the employer for the payment of a debt incurred by the employee. Garnishments can be for IRS, state, or county taxes as well as child support, education loans and bankruptcy.

Title III of the Consumer Credit Protection Act limits the amount of an employee's earnings that may be garnished and protects the employee from being fired if pay is garnished for only one debt. For further explanation, please refer to the US Dept of Labor Fact Sheet #30 regarding garnishment law.

Taxes

Tax Compliance

The Payroll Department regularly reviews all applicable payroll tax regulations in order to maintain compliance with Federal and State law. The Payroll Department works in conjunction with the State Controller's Office and Windstar Technologies in order to remain compliant when processing payments to non-resident alien employees.

Voluntary Deductions

The Payroll Department offers and processes a variety of voluntary payroll deductions for permanent employees. Some of these deductions are "tax deferred" which means the WSSU Payroll department will not deduct federal and state taxes. Some deductions are "pre-tax" which means they are exempt from FICA/Medicare tax as well as federal and state taxes.

Voluntary deductions include the cost of benefits coverage that you elect to have, such as health insurance, dental insurance, supplemental retirement programs, and charitable contributions. Voluntary deductions are available depending upon your employment status.

Please contact Human Resources for more information and a complete list of voluntary deductions.