PLEASE NOTE THAT FOR PURPOSES OF COMPLETING PAYROLL DOCUMENTS, FEDERAL WORKSTUDY STUDENTS ARE REFERRED TO AS EMPLOYEES. FOR THESE PURPOSES ALONE, FEDERAL WORKSTUDY STUDENTS WILL FALL INTO THE EMPLOYEE CATEGORY.

The State Board of Technical and Adult Education authorizes the use of payroll deductions for all employees. The Commissioner shall approve the kinds and number of payroll deductions allowed. At this time, employees  of the Technical College System of Georgia and Wiregrass Georgia Technical College are subject to the following required payroll deductions as described below:

(1) SOCIAL SECURITY TAXES – O.C.G.A. §47-2-71 provides that a state employee who becomes a member of the Employees’ Retirement System after September 1, 1956, must also contribute to the Social Security Administration (SSA). The rate and maximum amount of liability are set annually by the Social Security Administration. Please note that members of the Teacher's Retirement System do NOT contribute to Social Security.

(2) MEDICARE TAX – Public Law 99-272 (the Consolidated Omnibus Reconciliation Act of 1985) provides that state employees who are not eligible for Social Security Tax must contribute to the Medicare Tax. The rate is set annually by the Social Security Administration.

(3) FEDERAL INCOME TAXES – Chapter 24 of the Internal Revenue Code provides that all employees must have income taxes withheld from wages based upon their current Employee’s Withholding Allowance Certificate (W-4).

(4) STATE INCOME TAXES – O.C.G.A. 48-7-101 provides that all employees must have income taxes withheld from wages based upon their current Georgia Employee’s Withholding Allowance Certificate (G-4).

**Other deductions may be taken as per employee request and/or payroll determination.




PLEASE NOTE THAT THESE DOCUMENTS ARE DUE BY THE 15TH OF THE MONTH. If you feel you will need more time or have any additional questions, please contact Payroll Services at humanresources@wiregrass.edu.