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

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 illness.

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 PERS.


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.

Tax-Sheltered Annuity

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 available.

Credit Union

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.

Cancer Insurance

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.

United Way

The school district participates in the United Way campaign.  Payroll deduction is available through the Business Services office.