PAYROLL DEDUCTIONS
MISSION: To ensure that all payroll deductions are available and executed legally and properly
Payroll deduction services will be provided for the following purposes:
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To satisfy the requirements of the law, as in the case of state and federal income taxes
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To satisfy the requirements of the various state and federal laws. These laws relate to alimony, bankruptcy, child support, Department of Labor, garnishment, income tax, Medicare, Public School Employees Retirement System, Social Security, tax levy, and Teachers Retirement System of Georgia.
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To make available employee benefit programs that are approved by the DeKalb County Board of Education, such as Social Security, group insurance, and state retirement programs
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To make available tax-exempt annuities as provided for under Section 403 (b) of the United States Internal Revenue Code if the annuities meet reasonable standards
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To make available to the employees of the DeKalb County School System and the members of the Board a deferred compensation plan approved by the Board
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To make available savings programs, including the purchase of U.S. Savings Bonds and deposits in financial institutions licensed to operate in Georgia and insured by a federal agency
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To provide a convenient means for the employees to contribute to one charity drive per year through a foundation that is representative of all of the employees of the school system, such as the DeKalb County School Employees Foundation, Inc., if the expenses of the payroll deduction service are to be reimbursed to the school system
Legal References
- O.C.G.A. 18-04-0001 — Definitions related to garnishment (Lexis)
- O.C.G.A. 18-04-0003 — Affidavit and requirements; summons of garnishment; form for affidavit (Lexis)
- O.C.G.A. 18-04-0004 — Process of garnishment; period of garnishment (Lexis)
- O.C.G.A. 18-04-0053 — Summons of continuing garnishment for support; notice; maximum disposable income subject to garnishment; retirement funds not exempted (Lexis)
- O.C.G.A. 18-04-0055 — Termination of continuing garnishment for support; garnishee's reliance on information in affidavit (Lexis)
- O.C.G.A. 18-04-0070 — Required use of forms-garnishment (Lexis)
- O.C.G.A. 20-02-0219 — Payroll deduction services provided by local units of administration (Lexis)
- O.C.G.A. 20-02-0892 — Contributions by employees, state and local employers; withholding/deducting from contributions (Lexis)
- O.C.G.A. 20-02-0920 — Withholding or deducting employee contributions to the plan (Lexis)
- O.C.G.A. 33-24-0034 — Group insurance for government employees (Lexis)
- O.C.G.A. 34-07-0002 — Payment of wages by lawful money, checks, or credit transfer; selection of payment dates by employer (Lexis)
- O.C.G.A. 45-18-0053 — Authorization for payroll deductions (Lexis)
- O.C.G.A. 47-03-0041 — Annuity savings fund (Lexis)
- O.C.G.A. 47-18-0041 — Plans for old-age, survivors and disability insurance coverage submitted by political subdivisions (Lexis)
- 15 USC 1673 — Restriction on garnishment; maximum allowed from earnings
- 15 USC 1674 — Restriction on discharge from employment by reason of garnishment
- 26 USC 125 — Cafeteria plans