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7620 Payroll Deductions

To assist employees in managing their financial affairs and meet state and federal legal requirements, the finance officer is authorized to make the salary deductions listed below. The finance officer shall make only those salary deductions authorized by the board and/or required by federal or state law.

1. federal income taxes (federal requirement);

2. state income taxes (state requirement);

3. federal social security taxes (state requirement);

4. North Carolina State Retirement System contributions (required by G.S. 135-8);

5. court-ordered child support payments;

6. federal, state and local government garnishments;

7. health insurance premiums authorized by state law (authorized by G.S. 115C-340);

8. tax sheltered (deferred) annuities, 403(b) option offered by local boards of education (authorized by G.S. 115C-341), and/or 403(b) option offered through the North Carolina Public School Teachers’ and Professional Educators’ Investment Plan (authorized by G.S. 115C-341.2);

9. Supplemental Retirement Income Plan of North Carolina, 401(k) (authorized by G.S. 135-93);

10. flexible benefits plan (authorized by G.S. 115C-341.1);

11. North Carolina State Employees Credit Union deductions (authorized by G.S. 115C-342);

12. group life insurance premiums (optional, authorized by G.S. 115C-340, -342);

13. group dental insurance premiums (optional, authorized by G.S. 115C-340, -342);

14. United Way contributions (optional, authorized by G.S. 143B-426.40A(i));

15. dues for the North Carolina Association of Educators (optional, authorized by G.S.143B-426.40A(g));

16. other deductions as may be approved by the board (additional possible deductions include dues for other employees’ associations or charities).

The personnel office shall make information available to all employees regarding possible payroll deductions and any procedures or requirements for particular types of deductions. Any employee who would like the board to consider additional salary deductions should contact the superintendent, who shall review such requests and make recommendations to the board.

Legal References:
G.S. 115C-339 to -342; 135-8, -93; 143B-426.40A(g), (i)
Cross References:
Monday, 09 May 2011
Last Updated:
Monday, 12 December 2011