Deductions & Garnishments
Deductions can be taken from your paycheck either before or after taxes are applied to your pay. Deductions can be taken for programs or services that you choose to purchase or participate in (such as charitable contributions), or they could be those required by law (such as taxes).
A garnishment is a court order that directs the university to withhold money that is to be paid to a debtor from your paycheck, and to forward that money or property to the court for payment of a debt you owe. Your wages can be garnished because of debts to creditors, federal and state tax levies, or alimony and child support.
Contact Payroll Services with questions about deductions and garnishments.
Deductions
Deductions taken from your paycheck before taxes include:
- Medical, dental and vision plan premiums you have elected to purchase
- Required retirement contributions to the Alternative Retirement Plan (ARP), Ohio Public Employees Retirement System (OPERS), or State Teachers Retirement System (STRS)
- Voluntary contributions to 403(b) and 457 Supplemental Retirement Accounts
- Voluntary contributions to Flexible Spending Account(s)
- Fees for campus parking passes purchased
- Other deductions (i.e. pre-tax retirement service credit purchases)
Deductions taken from your paycheck after taxes include:
- Union dues
- Charitable donations you choose to make through payroll deductions for the Campus Campaign, the Community Charitable Drive or other charity drives
- Savings bonds you elect to purchase
- Voluntary contributions you make to your Credit Union of Ohio Account
- Life insurance you choose to purchase
- Other deductions (i.e. after-tax retirement service credit purchases, contributions you choose to make to College Advantage)
Taxes taken from your paycheck as deductions:
- Federal
- State
- Local
- School Tax
- Medicare
Note: university employees do not pay into Social Security. However, university employees hired after 4/1/06 are required to pay the medicare portion of Social Security.
Garnishments
There are two ways you will know that there are garnishments to your paycheck. First, you should receive notification from an agency or court that your wages will be garnished. Secondly, you will be able to see the garnishments itemized on your paycheck.
- Child Support - The appropriate County Child Support Enforcement Agency or court will send the university an order if you have had a new child support order filed or a change on a current order.
- Chapter 13 Bankruptcy - This type of garnishment stops all creditors that are listed in your filing agreement with the Chapter 13 Trustees from garnishing your checks (stops creditor garnishment only).
- Creditor Garnishment - Any Court, Civil Court or Common Pleas Courts can require the university to garnish your paycheck as a result of a court judgement.
- IRS Tax Levies - The Internal Revenue Service (IRS) can garnish your paycheck for tax levies the IRS has filed for any purpose such as taxes owed for property and back taxes. If you are married, the filing may be made on whichever person is employed by The Ohio State University.
- Student Loan - The Student Loan Guarantor sends notification to garnish your paycheck if you are in default on your student loan.
- Consumer Credit Counseling - This is a contractual agreement between you, the debtor, and creditors, to pay an agreed upon amount either monthly or biweekly.
- IRS Payroll Deduction Agreements - This is a contractual agreement between you, the debtor, and creditors, to pay an agreed upon amount either monthly or biweekly.
