Payroll Deductions
Deductions from your wages are either mandatory or voluntary
Deductions
Mandatory Deductions
Mandatory payroll deductions include:
- Retirement Contributions for FCERS, VRS and ERFC, depending on which retirement plan you are a member
- VRS Life Insurance for all VRS retirement members
- Long Term Disability Insurance
- Social Security Taxes
- FICA-O (Old Age Survivors Benefit)
- FICA-M (Medicare)
- Federal Tax
- State Tax (based on resident state)
- Virginia, Maryland, West Virginia, District of Columbia
- County/city tax for those whose resident state is Maryland
Your regular paycheck will include deductions for retirement plans through the entire year. Deductions for long term disability will be withheld only from your pay from September through June.
Voluntary Deductions
Voluntary Deductions include:
- Health insurance
- Dental insurance
- Flexible Spending Account (Health Care and Dependent Care)
- Optional employee, spouse and/or dependent life insurances
- Professional association membership dues
Deductions for these will be withheld only from your pay from September through June.
Other Voluntary Deductions
Other Voluntary retirement deductions include:
- 403(b) and 457 tax deferred plans
Deductions to these plans will be withheld from all eligible pay all year round.
Additional Withholding reminder:
- Additional flat withholding amounts will be taken from each payment made to the employee, even if made as a separate check or deposit
Deductions to these plans will be withheld from all eligible pay all year round.
The payroll office is not responsible for the enrollment in or the stopping of benefit deductions. For more information about your health, dental, flex health and dependent care, additional VRS Hybrid contributions, please contact the Office of Benefit Services at 571-423-3200 or to FCPS StaffConnect.
To stop or change your professional membership dues contact your membership representative in that organization.
Tax Implications
Some deductions have tax implications.
The following deductions come out prior to taxes and reduce your taxable income (the amount of income used to determine your taxes withheld):
- Retirement contributions to FCERS, VRS, and ERFC
- Additional contributions to VRS Hybrid
- 403(b) and 457 contributions
- Health
- Dental
- Flexible spending (both health and dependent care)
These deductions have no impact on your taxable income:
- Life insurance (basic and optional)
- Long term disability
- Association dues
For more information, please contact the Office of Payroll Management via email [email protected] or contact your payroll representative.