{"id":400,"date":"2016-07-05T19:50:28","date_gmt":"2016-07-05T19:50:28","guid":{"rendered":"https:\/\/www.jsums.edu\/staffhandbook\/?page_id=400"},"modified":"2016-07-05T19:50:43","modified_gmt":"2016-07-05T19:50:43","slug":"4-9-1-mandatory-deductions","status":"publish","type":"page","link":"https:\/\/www.jsums.edu\/staffhandbook\/4-9-1-mandatory-deductions\/","title":{"rendered":"4.9.1  Mandatory Deductions"},"content":{"rendered":"<ul>\n<li>\n<div>\n\t\t\t<strong>Federal Income Tax Withholding<\/strong> &ndash; In compliance with federal law, the University is required to withhold federal income tax from payments made to employees for services rendered and\/or taxable benefits.&nbsp; The amount of withholding depends on the current applicable percentage as determined by Federal Internal Revenue Services.&nbsp; In order to ensure correct withholding, it is the responsibility of the employee to claim the proper number of exemptions per the Form W-4.&nbsp;Questions concerning federal income withholding tax should be directed to the Department of Human Resources.\n\t\t<\/div>\n<\/li>\n<li>\n<div>\n\t\t\t<strong>State Income Tax Withholding<\/strong> &ndash; In compliance with Mississippi law, the University is required to withhold Mississippi state income tax from payments made to employees for services rendered and\/or taxable benefits.&nbsp; The amount of withholding depends on the current applicable percentage as determined by the Mississippi State Tax Commission.&nbsp; In order to ensure correct withholding, it is the responsibility of the employee to claim the proper number of exemptions per the state withholding form.&nbsp; Questions concerning state income withholding should be directed to the <span style=\"font-size: 13px;line-height: 20.8px\">Department<\/span> of Human Resources.\n\t\t<\/div>\n<\/li>\n<li>\n<div>\n\t\t\t<strong>Social Security &amp; Medicare Tax Withholding<\/strong> &ndash; In compliance with federal law, the University must withhold social security and Medicare taxes from employees&rsquo; wages, at the current applicable percentages for applicable employees.&nbsp;\n\t\t<\/div>\n<\/li>\n<li>\n<div>\n\t\t\t<strong style=\"line-height: 1.6em\">Foreign National Tax Withholding<\/strong><span style=\"line-height: 1.6em\"> &ndash; All foreign national employees must complete their Form W-4 in the <\/span><span style=\"font-size: 13px;line-height: 20.8px\">Department<\/span><span style=\"line-height: 1.6em\"> of Human Resources.&nbsp; For tax purposes, Non-resident Aliens have special withholding rules.&nbsp; Instructions are available from the IRS website (www.irs.gov).<\/span>\n\t\t<\/div>\n<\/li>\n<li>\n<div>\n\t\t\t<span style=\"line-height: 1.6em\"><strong>Public Employees&rsquo; Retirement System (PERS) \/ Optional Retirement Plan (ORP)<\/strong> &ndash; Employees participating in PERS or ORP must make a personal contribution at the current applicable percentage by payroll deduction.&nbsp; Questions concerning PERS or ORP should be directed to the <\/span><span style=\"font-size: 13px;line-height: 20.8px\">Department<\/span><span style=\"line-height: 1.6em\"> of Human Resources.&nbsp;&nbsp;<\/span>\n\t\t<\/div>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Federal Income Tax Withholding &ndash; In compliance with federal law, the University is required to withhold federal income tax from payments made to employees for services rendered and\/or taxable benefits.&nbsp; The amount of withholding depends on the current applicable percentage as determined by Federal Internal Revenue Services.&nbsp; In order to ensure correct withholding, it is [&hellip;]<\/p>\n","protected":false},"author":78,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/pages\/400"}],"collection":[{"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/users\/78"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/comments?post=400"}],"version-history":[{"count":3,"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/pages\/400\/revisions"}],"predecessor-version":[{"id":991,"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/pages\/400\/revisions\/991"}],"wp:attachment":[{"href":"https:\/\/www.jsums.edu\/staffhandbook\/wp-json\/wp\/v2\/media?parent=400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}