5.3 Salary Deductions

New employees of the College must complete a W-4, "Employee's Withholding Exemption Certificate", in the Human Resources Office. A new W-4 certificate may be filed at any time. Withholding is required from salary payments for Federal income Tax, Social Security, state income tax, and an annual $10.00 City of Allentown Occupational Privilege Tax. The latter is levied regardless of one's place of residence and is deducted from the first check of the new year, or from the first salary payment if employment begins after the first of the year.

Voluntary deductions may be made for an employee's share of group health insurance premiums on either a pre-tax or post-tax basis. Also, voluntary deductions may be made for pledged contributions to United Way, or the College's Development programs, etc. Salary reduction contributions for pre-tax supplemental contributions to the TIAA retirement program may be arranged in the Human Resources Office (see section 5.8.1).