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Payroll Deductions

Payroll

View policy pdf:Payroll Deductions Policy

Policy Statement 

The University of Georgia Payroll Department processes voluntary and mandatory deductions from employee paychecks as required and permitted by law or as authorized by the employee.  

Reason for policy  

The University of Georgia must have a mechanism for properly calculating and processing voluntary and mandatory deductions. Certain deductions such as those related to payroll taxes are mandated by law. Other deductions such as parking fees are voluntary and authorized by the employee.  

Procedures 

Payroll deductions may be arranged as follows:   

Requested by Employee  

Deductions requested by the employee shall be based on written documentation signed by the employee. Examples include voluntary benefit plans, parking fees, and other voluntary services and products. Forms to begin and cancel deductions can be obtained from the entity receiving the funds. Some examples are listed below:  

Requested by External Sources   

Deductions required by federal law, state statutes, or court ordered mandates may include tax withholdings, garnishments, court ordered child support, retirement contributions, etc.  

Other deductions may be processed to facilitate reimbursement of monies owed to the state. Examples include salary overpayments, debts incurred, and mandatory benefits programs.  

UGA Procedures 

Record Retention 

This series documents deductions from salary checks authorized by employees. These records include lists with notation of authorized deductions as well as actual deduction forms. This series may include but is not limited to: deduction information on medical, dental, life, and disability insurance; American Association of University Professors, GCIU, Fair Share, and U.S. Savings Bonds; United Way and foundation contributions; payments for library fines/lost books, parking permits, and institutional credit union accounts; Veterans Affairs; ACH listings; personal use of state vehicles; and miscellaneous deductions. 

Record Copy: Payroll will maintain deduction authorization information. 

Retention: 4 years after authorization expires or is superseded  

Citation or Reference: Deduction Authorization Records 0472-04-008 

Related information 

Employee Deduction Authorization – Only for use by unit responsible for deduction 

Garnishment Deduction policy 

Responsibilities

Responsible University Senior Administrator: Vice President for Finance & Administration 

Responsible University Administrator:  Associate Vice President for Finance Division 

Policy OwnerPayroll 

Policy Contact: Debbie Kuppersmith 

Phone Number: 706-542-6931 

Date Issued:

Last Reviewed/Updated: