CFEA(LEGAL) - PAYROLL PROCEDURES: SALARY DEDUCTIONS AND REDUCTIONS

Income Tax

Medicare Tax

Teacher Retirement System

Retired School Employees Group Insurance Fund

The employer of an active employee shall monthly:

  1. Deduct the employee's contribution from the employee's salary and remit the contribution to the Teacher Retirement System of Texas (TRS) in the manner required by TRS; or
  2. Assume and pay the total contributions due from its active employees.

Child Support Payments

Spousal Maintenance

Professional Dues

  1. File with the district a signed written request identifying the organization and specifying the number of pay periods per year the deductions are to be made; and
  2. Inform the district of the total amount of the fees and dues for each year or have the organization notify the district of the amount.

Education Code 22.001 [But see Atty. Gen. Op. No. GA-774 (2010) (The legislature has not expressly authorized school districts to process payroll deductions for contributions to political committees.)]

Social Security

Federal Education Loans

Prepaid Higher Education Tuition Program

Higher Education Savings Plan

Assignments

  1. If before or at the time of execution, delivery, or acceptance of an assignment, pledge, or transfer written approval is obtained in accordance with the policy of the employing district; and
  2. To the extent that the indebtedness it secures is a valid and enforceable obligation.

Education Code 22.002

Insurance

Deferred Compensation

Cafeteria Plans

Administrative Fee

  1. The actual administrative cost incurred by the district in complying with the withholding order; or
  2. $10.

Civil Practice and Remedies Code 63.006

Child Care

Gatesville ISD

CFEA(LEGAL)-P

UPDATE 113

DATE ISSUED: 6/6/2019