Human resources

Trustees' Handbook For Managers

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 $52.00 LST (Local Services Tax). The latter is levied regardless of one's place of residence and the deduction is prorated over pay periods in 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).