Mandatory Payroll Deductions
Social Security Tax (FICA)
Federal law requires employers to withhold social security tax from
wages paid to an employee. The tax rate consists of percentage
components (withheld at current IRS rate) for old age, survivors, and
disability insurance (OASDI) as well as for hospital insurance (HI).
Federal and State Income Tax
Federal and state income taxes are required by law to be withheld on
every paycheck. The amount of the employee's withholding is
calculated on the employee's gross salary, marital status and number of
exemptions claimed on form W-4.
The marital status and number of exemptions claimed in a pay period are
stated on the employee's monthly remittance statement. Any employee
wishing to change either of these categories may obtain a new W-4 from the
Business Office. The form must be completed and submitted to the
Business Office on the 15th of the month prior to the payday to be
effective on that paycheck's calculations.
Workers' compensation insurance is required for all employees.
This insurance pays employee medical expenses and partial salary
continuation in case of work-related accident or illness. Partial
salary payments are provided beginning the fourth consecutive day of
absence from work. Accrued sick leave, and other available paid
leave, may be used to pay for the portion of the employee's regular salary
not paid by the insurance.
All work-related accidents or illnesses must be reported immediately to
the employee's supervisor. An employee's failure to follow this
procedure may result in the appropriate worker's compensation report not
being filed in accordance with the law. This, in turn, may
jeopardize employee rights to benefits in connection with the injury or
Public Employees Retirement System
Following an initial six-month waiting period, employees in qualifying
positions become members of the Oregon Public Employees Retirement System
(PERS). Members of the system contribute 6% of their salary
(pre-tax) to the system. The 6% is deducted from the member's
paycheck with an additional 12.73% contributed by the district and sent to
Voluntary Payroll Deductions
Voluntary payroll deductions are available to employees. Request
forms must be submitted to the Business Services office on the 15th of the
month for deductions to be included in the paycheck.
A tax-sheltered annuity, pursuant to Section 403(b) of the Internal
Revenue Code, allows employees to contribute part of their gross salary to
an annuity on a pre-tax basis. The contribution limit for an
employee is dependent on gross salary, years of service with the district,
and the employee's contribution amount to other tax deferral plans.
Contact the Business Services office for a list of current plans
As an employee of School District 9 you are eligible to belong to the
Coos Educators Federal Credit Union. You may have deductions from
your paycheck deposited to your savings account there. Funds are
usually deposited by the 3rd of the month. Deduction forms are
available in the Business Services office.
The Family Cancer Plan Insurance Company (through AFLAC) and American
Fidelity Assurance is supplemental insurance for cancer above and beyond
regular health insurance.
Accidental Death & Dismemberment
This insurance is available through the Oregon School Board Association
in increments of $10,000 to a maximum of $500,000. Application forms
are available in the Personnel office.
Bay Area Athletic Club
You may join the BAAC and receive group rates on the monthly membership
fees. Application forms are available at the club.
The school district participates in the United Way campaign.
Payroll deduction is available through the Business Services office.