S:\PRB\shared\DEDUCTION SCHEDULE_Pay Check priority\Deduction Schedule 4-8-15.doc
Deduction Schedule
DEDUCTIONDESCRIPTIONPRIORITY Deduction FEDERAL STATE PAY
PriorityTAXTAX PERIOD
FederalFed Tax1 n/ananaevery
MedicareMed Tax2 n/ananaevery
State TaxesState Tax3 n/ananaevery
RetirementState Ret4 200prepre (1)every
Optional RetirementAdj Ret5 210 prepre (1)every
Adjustment to RetirementAdj Ret6 225 prepre (1)every
Alternate Retirement (mandatory OBRA)Alt Ret7 250prepre (1)every
Retirement: OBRA Broad 1990)Alt Ret8 260prepre (1)every
Wage GarnishmentGarnish9 300postpostevery*
Emergency Advance PaybackAdvPaybck10 350postpostevery
Makeup Retirement Makeup Ret11 400postpostevery
Basic Life InsuranceLife Ins12 500pre (4)pre (4)first
Basic HealthHealthIns13 510pre (4)pre (4)first/second
GIC Optional LifeLife Ins15 520postpostsecond
Long Term DisabilityLTD Amt16 530postpostfirst
Dental/Vision (Jud. Branch mgmt.)Dent Vis17 540postpostfirst
Dental/Vision (Exec. Dept. mgmt.)Dent Vis18 540postpostsecond
Special InsuranceSpec Ins19 600postpostevery
Union DuesUnion Due20 700postpostvaries
Agency FeeAgncy Fee21 700postpostvaries
Union SpecialUnionSpec22 710postpostvaries
Health Care Spending Account FeeHCSA Fee23 725pre (3)prefirst
Dependent Care Assistance ProgramDep Care24 730prepreevery
Health Care Spending Account HCSA Ded25 735pre (3)preevery
Tax Shelter Annuity PlanTSA26 755prepreevery
Deferred CompensationDef Comp27 775prepreevery
Deferred Compensation_ROTHDef Comp ROTH28 780postpostvaries
COMECCCOMECC29 825 postpostevery
QTQTPER130 845pre (2)pre (2)first
QTQTPER231 845pre (2)pre (2)second
TransitBenStrat32 850pre (2)pre (2)first
ParkingBenStrat33 850prepresecond
Tran (Federal/State) TRANFD/ST34 850post post first
Park (Federal/State_PARKFD/ST 35 850post post second
Commonwealth FeeComm Fee36 n/apost post every
(1)The first $2000 in the total combined of all Retirement contributions and Medicare Tax is not subject to MA State Tax.
(2)MBTA transit passes are Federal tax-free based on IRS qualified transit amount for current year.
(3)Health Care Spending Account Deductions and Fees are not subject to Medicare Taxes.
(4)GIC Basic Life and GIC Basic Health can be pre or post tax.
*Determined by court order.
As of 4/8/2015