Payroll Deductions

THE LANGUAGE USED IN THIS DOCUMENT DOES NOT CREATE AN EMPLOYMENT CONTRACT BETWEEN THE EMPLOYEE AND THE AGENCY. THE DOCUMENT DOES NOT CREATE ANY CONTRACTUAL RIGHTS OR ENTITLEMENTS. THE AGENCY RESERVES THE RIGHT TO REVISE THE CONTENT OF THIS DOCUMENT, IN WHOLE OR IN PART. NO PROMISES OR ASSURANCES, WHETHER WRITTEN OR ORAL, WHICH ARE CONTRARY OR INCONSISTENT WITH THE TERMS OF THIS PARAGRAPH CREATE ANY CONTRACT OF EMPLOYMENT.

Departmental Responsibility: Accounting Services
Topic: Payroll Deductions
Procedure: Payroll Deductions
Effective: September 26, 2006
Last Revised Date: November 21, 2011

Payroll Deductions

Deductions from an employee's paycheck will be withheld by the Payroll Department in accordance with specifications indicated on mandatory and voluntary deduction election forms.

Deductions for Federal and State taxes, as well as for Social Security (FICA) taxes, are dependent upon mandatory federal and state guidelines, citizenship and international treaty status, and student status (FICA only). Employees may utilize W-4 elections to make changes to Federal and State withholdings. For employees working in the state of SC, the Federal W-4 form also serves as the SC W-4 form. Employees may submit a hard copy form to Payroll or utilize the Employee Self Service option to make elections. For assistance with forms for individuals employed outside SC, please contact Payroll@clemson.edu.

Deductions for Retirement Programs are withheld per employee elections chosen at the time of hire or employment change in accordance with eligibility to participate in such programs. These programs include SC State Retirement, SC Police Officers Retirement, Optional Retirement programs and Federal Retirement.

Other Benefit deductions are also based upon employment status and eligibility. Employee elections are withheld from paychecks. Please refer to the Office of Human Resources website for additional information on available programs.

Employees may also elect to have other approved voluntary deductions withheld from their paycheck. Although payroll acts as the withholding agent, various voluntary deductions are administered through other campus departments (i.e. IPTAY, FIKE, Parking, TigerStripe, Clemson Fund, Grad Notes) as well as off-campus affiliated programs (i.e. SC State Employees Association, SC Deferred Compensation, Annuities, United Way, Community Health Charities). As such, the Payroll Department may have to defer to those various departments and agencies to allow for new elections, changes and cancellations. For information on how to make changes, please refer to Voluntary Payroll Deductions (PDF).