Employee Benefit deductions Policy
The University of Georgia Payroll Department is responsible for administering retirement,
Social Security, and Medicare deductions based on the employee’s benefit-eligibility
status. All other benefits are administered by Human Resources.
Reason for policy
This policy assigns responsibility for establishing payroll deductions for retirement,
Social Security, and Medicare in the payroll/personnel system. The Payroll Department
is responsible for reviewing personnel documents in order to determine the proper
deductions from employee payroll checks for these programs.
The University of Georgia Payroll Department determines certain benefit deductions
based on benefit eligibility for an employee as indicated on the personnel report
prepared by the employee’s department. Full or partial benefit eligible employees
will have retirement (Teachers Retirement System, Optional Retirement Plan, or Employees
Retirement System), Social Security, and Medicare deductions. Non-benefit eligible
employees are required to have Georgia Defined Contribution Plan and Medicare deductions.
Student employees are exempt from benefit deductions.
Human Resources is responsible for all other benefit deductions including but not
limited to health insurance, dental insurance, 403b/457b retirement savings, and flexible
spending accounts. See the Human Resources website (http://www.hr.uga.edu/) for more details.
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Associate Vice President for University Business and Accounting Services
Policy Owner: Payroll
Policy Contact: Julie Camp
Phone Number: 706-542-3431
Record Retention: N/A