lorain county general health district employee personnel

2.6 - Payroll Deductions
Certain deductions are made from employees= paychecks as required by law, in
accordance with employee benefit plans, or as requested by employees. These deductions
shall be itemized on the employee=s pay statement which accompanies his or her bi-weekly
paycheck. Deductions include:
PERS: The Board of Health is required to deduct a percentage of each employee=s
gross earnings for the Public Employees Retirement System. Membership in the system is
compulsory upon being employed, except for those employees specifically exempted under
Ohio Revised Code Section 145.03.
Income Taxes: The federal and state governments require that taxes shall be
withheld from each salary payment. The amount of tax withheld is determined from tables
furnished by the U.S. Treasury Department and the Ohio Department of Taxation, and
varies according to the amount of salary and number of dependency exemptions.
Employees are required to complete tax withholding certificates upon initial employment
and to inform the Payroll Clerk of any dependency changes.
Health Insurance Premiums: These are deductions established by the Lorain
County Commissioners as the employee=s share of the cost of premiums for group health
and medical insurance.
Miscellaneous: These are requested by the employee in writing or mandated by a
court of competent jurisdiction. Examples include garnishments, deferred compensation,
premiums for optional health and medical insurance coverage, bonds, child support, union
dues, etc. The Board of Health may refuse to make deductions which are not required by
law, which are below certain prescribed minimum amounts, which are at irregular intervals,
or which are, for other cause, not in the best interest of the Board of Health to make.
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