Salary Administration

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SALARY ADMINISTRATION

All full-time salaries are administered according to the provisions of the applicable collective bargaining agreement or Board handbook.

Social Security

Massachusetts state employees do not have Social Security taxes withheld from their earnings.  Employees retiring with a state pension who also are eligible for Social Security benefits may have their Social Security benefits reduced by Social Security's windfall elimination provision (www.ssa.gov/pubs/10045.html) or government pension offset (www.ssa.gov/pubs/10007.html).  Since individual circumstances vary, employees should contact their local Social Security office to find out whether these regulations may affect their Social Security benefits.

Medicare Taxes

Massachusetts State employees hired on or after 04/01/86 have Medicare taxes withheld from their earnings.  State employees hired prior to 04/01/86 who have no break in service during their employment with the Commonwealth are exempt from Medicare tax withholding.

PAY PERIODS

In the Spring 2000, the Commonwealth implemented a new payroll system called the Human Resources Compensation Management System (HR/CMS).  With HR/CMS, all state employees are paid on a biweekly basis through direct deposit only.  You will receive a "pay advice" instead of a pay stub. This pay advice provides a wealth of information.  It details your payroll tax and deductions as well as accrual information. 

PAYROLL DEDUCTIONS

You must authorize any voluntary payroll deductions by completing and signing the appropriate forms available in the Human Resources Department (HRD) or from the applicable vendor.  Deductions may vary in HR/CMS.  The chart below details the order in which deductions are taken. The description that will appear on your pay advice for each deduction is listed. This chart also indicates pre-tax and post-tax deductions.


DEDUCTIONS
DESCRIPTION
PRIORITY		 FEDERAL
TAX		 STATE
TAX		 PAY
PERIOD
Federal Fed Tax 1 n/a n/a every
Medicare Med Tax 2 n/a n/a every
State Taxes State Tax 3 n/a n/a every
Retirement State Ret 4 pre pre (1) every
Adjustment to Retirement Adj Ret 5 pre pre (1) every
Alternative Retirement Alt Ret 6 pre pre (1) every
Wage Garnishment Garnish 7 post post every*
Makeup Retirement MakeupRet 8 post post  every
Basic Life Insurance Life Ins 9 post post first
Basic Health HealthIns 10 pre pre first/second
GIC Optional Life LifeIns 11 post post second
Long Term Disability LTD Amt 12 post post first
Union Dues Union Due 13 post post varies
Agency Fee Agency Fee 14 post post varies
Dependent Care Assistance Program
DepCare
15
pre
pre
every
Dependent Care Assistance Program
DCAP Fee
16
post
post
every
Tax Shelter Annuity Plan
TSA
17
pre
pre
every
Deferred Compensation
Def Comp
18
pre
pre
every
Savings Bond Sav Bond 19 post post varies
COMECC COMECC 20 post post every
UFUND UFUND 21 post post first/second
(1) the first $2000 in the total of all Retirement contributions are not subject to MA State Tax.
*Determined by court order.

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Last Modified: July 21, 2010