5. Personnel Policy Handbook - Laserfiche WebLink

TIMEKEEPING/PAYROLL DEDUCTIONS FROM PAY 404 Effective Date: 01/01/2016 The law requires that Cass County make certain deductions from every employee’s compensation. Among these are applicable federal, state, and local income taxes. Cass County also must deduct Social Security taxes on each employee’s earnings up to a specified limit that is called the Social Security “wage base.” Cass County matches the amount of Social Security taxes paid by each employee. Cass County offers programs and benefits beyond those required by law. Eligible employees may voluntarily authorize deductions from their pay checks to cover the costs of participation in these programs. Additionally, Cass County may be required to make deductions to pay off a debt, loss, or other obligation to Cass County or to a third party (such as garnishments, liens, or child support orders). In order to reimburse or pay back Cass County for the types of debts or losses listed above, employees may be required to sign a payroll deduction authorization form and/or enter into some other sort of pay back or reimbursement agreement. Employees leaving employment may be required to sign such authorizations or agreements regardless of the circumstances underlying their separation from employment. Upon the recommendation of the Department Head, Human Resources Department and Auditor, the Commission may authorize deductions for equipment needed by employees to function in their positions. This relates to equipment to be used exclusively for work purposes. The initial purchase of the equipment will be made by Cass County which will maintain ownership until such time as the repayment through payroll deduction is complete. The employee must sign a payroll deduction authorization form prior to receipt of the equipment. If you have questions concerning why deductions were made from your pay check or how they were calculated, your supervisor can assist in having your questions answered. Cass County 23