3.14 Payroll Deductions
   An employee's pay shall be subject to legally mandated payroll deductions, including withholding for federal and state taxes. The amount deducted depends upon the number of exemptions claimed by the employee. Employees who wish to change the number of exemptions should contact Human Resources.
   Except for employees eligible to participate in the Fire and Police Pension Funds, payroll deductions are also made for the Federal Insurance Contribution Act ("F.I.C.A.") or Social Security. F.I.C.A. deductions are set by federal law.
   All employees who work more than 1,000 hours per year and are not eligible for membership in the Fire and Police Pension Funds are subject to deductions for the I.M.R.F. The current employee contribution established by State law is 4.5% of total wages.
   Employees may also arrange to have voluntary deductions made from their pay for direct deposits to banks, for deferred compensation plans and to the credit union (this service must be available at the bank or credit union so named). Arrangements should be made through the HR Portal, Payroll, or Human Resources.
(Ord. 23-1853, passed 5-3-23)