A review of the deduction priorities was made to determine if deduction adjustment volumes could be
lowered by changing the priority of deductions. As a result, the deduction priority of the Arrearage Payback
Deduction has been lowered. Payroll deductions are now prioritized as follows:
- Federal Withholding Tax (including arbitrary withholding)
- State Withholding Tax (including arbitrary withholding)
- Social Security Tax
- Medicare Tax
- Local Tax
- KPERS (all plans)
- TSA
- Tax Levy
- Income Withholding Order
- Court Ordered Wage Assignment
- Wage Earner Plans (proportioned only for wages earned after the date the bankruptcy
was filed. Wages earned before the bankruptcy was filed are available for garnishment by all creditors.)
- Department of Administration Setoff
- Setoff Wage Assignment
- Board of Regent's Setoff
- Garnishments
- KPERS Buyback
- Group Health Insurance
- Deduction Arrearage Payback
- Flexible Spending-Dependent Care
- Flexible Spending-Health Care
- Optional Group Life Insurance
- Parking
- Maintenance
- State Agency Payroll Deduction (K.S.A. 75-5536)
- Voluntary Tax Sheltered Annuity
- Deferred Compensation
- Savings Bonds
- Organization Dues
- United Way Contributions
Regents institutions are responsible for ensuring the above deduction priority is used in the calculation
of pay for all employees of their institutions effective with all paychecks issued on or after February
21, 1997.
SAM:JJM:sj
