File: GCBAB

SALARY DEDUCTIONS

Federal and State taxes will be automatically deducted from each employee’s paycheck based on the most recent withholding statement provided by the employee. In the absence of a withholding statement, deductions will be made based on federal and/or state tax regulations. No deductions shall be made from the salary of any employee except for such purposes as may be required by law, conditions of employment, or specifically requested by the individual and approved by the School Board.

All employees, without exception, are eligible to participate in the 403(b) payroll deduction.

A list of voluntary deductions for employees is available from the Human Resources department. Any voluntary deduction requests must be recommended by the Superintendent and approved by the School Board consistent with this policy.

Payroll deductions available to employees shall fall within one of the following guidelines:

1. The deduction is mandatory under either State or Federal law.

2. The deduction is intended for a group insurance policy, the group being limited to employees. The School Board is the contractor for the insurance.

3. The deduction is for a nonprofit united community fund for distribution to cooperating charitable organizations. There must be a minimum of forty participants before a payroll slot will be given.

4. The deduction is intended to encourage employee wellness. Alternatively, the deduction is intended to promote and encourage employee technology and computer competency. There must be a minimum of forty participants before a payroll slot will be given.

5. The deduction is related to an organization affiliated with Rockingham County Public Schools. There must be a minimum of forty participants before a payroll slot will be given.

6. The deduction is for the purpose of enabling employees to defer income for purposes of taxation.

Deductions may be requested in writing to the Superintendent or may be recommended by the Division Superintendent. The decision as to whether to grant the request will be based on whether it falls within the guidelines, and whether the benefit to employees will offset the increased accounting, computerization and administrative costs.

Adopted:

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Legal Ref.: Va. Const. art. VIII, Section 7; Code of Virginia, 1950 as amended, Sections 22.1-78, 22.1-79, 22.1-199.1.B, 22.1-253.13:5, & 22.1-296

06/10 RCPS ROCKINGHAM COUNTY SCHOOL BOARD