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The School shall make the following periodic deductions from its employees' salaries, or wages, or shall reduce its employees' salaries, or wages, in accordance with state law, or salary reduction agreements executed between the School and its employees:

INCOME TAX

1. The amount of income tax required to be withheld by federal law. 26 U.S.C. 3401-3402

SOCIAL SECURITY

2. The amount of social security tax required by federal law. 26 U.S.C. 3101-3102, 3121(b)(7); 26 CFR 31.3121(b) (7)-2

MEDICARE TAX

3. The amount of Medicare tax required by law. 26 U.S.C. 3121(u)

EMPLOYEES RETIREMENT SYSTEM

4. Contributions to the Employees Retirement System of Texas as required by law.

Gov't Code 811 to 815; Article XVI, Section 67, Texas Constitution.

INSURANCE

5. Contributions for participation in approved insurance programs. Insurance Code 3.50 et seq.

DEFERRED COMPENSATION

6. Amounts designated by employees for participation in approved deferred compensation or annuity programs. Art. 6228a-5, V.A.T.S.; Gov't Code, Ch. 609

PREPAID HIGHER EDUCATION TUITION PROGRAM

7. Amounts designated by employees to prepay the tuition and required fees for a beneficiary to attend an institution of higher education (the Texas Tomorrow Fund). Education Code 54.626

CREDIT UNION PAYMENT DEDUCTION

8. A School employee may authorize up to three monthly deductions from the employee's salary, or wages, to make payments to participating credit unions. Only one payment per employee will be made to a specific credit union. An employee wishing to participate must complete an authorization form and submit the form to his/her participating credit union. An administrative fee to cover the costs incurred may be charged and deducted from the employee's salary or wages. The first deduction to pay a credit union may be made from the salary or wages paid on the first workday of the second month following the month in which the comptroller receives the properly completed authorization form. Texas Gov't Code 659.103

CHARITABLE ORGANIZATION CONTRIBUTIONS DEDUCTION

9. Employees may authorize payroll deductions for certain eligible charitable organizations. The legislation requires an annual charitable campaign to be held each fall. A group of committees appointed by the Governor, Lieutenant Governor and Comptroller will determine which charities are eligible to participate in the fall campaign and will provide literature and enrollment forms to employees. Each employee will be able to designate one or more local charities to receive a contribution. Local charities will be limited to no more than fifty organizations. In addition, there will be approximately eight statewide charities that an employee may designate. The Comptroller may charge the charitable organizations an administrative fee to cover the costs of the deduction. Texas Gov't. Code 659.132

STATE EMPLOYEE ORGANIZATION MEMBERSHIP FEES

10. A School employee may authorize in writing one or more monthly deductions from the employee's salary or wages to pay membership fees to eligible organizations. The deduction must be calculated so that the total membership fee paid per year is spread evenly over 12 monthly deductions.

Eligible organizations are certified by the State Comptroller. Eligible organizations must have a membership of at least 4,000 state employees throughout the 18 months preceding the month in which the comptroller receives the organization's request for certification and must be a statewide organization. 34TAC 5.46

The State Comptroller may charge the eligible organization an administrative charge to cover costs.

CHILD SUPPORT PAYMENTS

11. The amount specified in a court order issued under Family Code 158 for child support payments. The amount withheld shall be remitted to the person or office named in the order on each regular due date or pay date. Family Code Chapter 158

FEDERAL EDUCATION LOANS

12. The amount directed in a withholding order issued by the Texas Guaranteed Student Loan Corporation or any other guaranty agency for federal education loans to recover delinquent federal education loan payments. The amount withheld shall be paid to the Texas Guaranteed Student Loan Corporation or the guaranty agency or its agent issuing the order. 20 U.S.C. 1095(a) (6)

BANKRUPTCY LEVIES

13. The School shall withhold from the wages, and salaries, of an employee such amounts as ordered by the United States Bankruptcy Court. 11 U.S.C. 1325(b)

IRS LEVIES

14. The School shall withhold from wages, and salaries, of an employee such amounts as ordered by the Internal Revenue Service. Internal Revenue Code Section 6331.

ASSIGNMENTS

15. The amount authorized by any employee who has made a valid assignment, transfer, or pledge of his salary or wages as security for indebtedness. Education Code 22.022; Atty. Gen. Op. No. 0-3474 (1941)

Adopted: 3/7/80
Amended: 3/12/82, 10/25/85, 11/12/87, 11/19/93, 8/26/94, 5/23/97, 9/26/97, 3/26/02, 1/29/16
Reviewed: 9/29/95, 9/24/99, 11/19/04

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