{"id":640,"date":"2018-10-26T18:58:53","date_gmt":"2018-10-26T18:58:53","guid":{"rendered":"https:\/\/www.deltastate.edu\/human-resources\/?page_id=640"},"modified":"2018-10-26T19:23:41","modified_gmt":"2018-10-26T19:23:41","slug":"general-payroll-information","status":"publish","type":"page","link":"https:\/\/www.deltastate.edu\/human-resources\/general-payroll-information\/","title":{"rendered":"General Payroll Information"},"content":{"rendered":"<h2 style=\"text-align: center;\">W-4 Information<\/h2>\n<p>&nbsp;<\/p>\n<h3>US Citizens, US Residents, and International Employees who have met the substantial presence test:<\/h3>\n<ul>\n<li>Employees claiming exempt must re-file a new W-4 every calendar year in February prior to the document deadline.<\/li>\n<li>Employees may not claim exemption from withholding if (a) another person can claim them as a dependent on his or her tax return; (b) income exceeds $950 and includes more than $300 unearned income (for example, interest and dividends).<\/li>\n<li>The Payroll Office will send a copy of W-4 to the Department of Revenue when employees claim more than 10 allowances on their W-4 form.<\/li>\n<\/ul>\n<h3><\/h3>\n<h3>International Employees (non-resident for tax purposes):<\/h3>\n<ul>\n<li>On line 3, must select either the &#8220;Single&#8221; status box, or the entitled, &#8220;Married, but withhold at the higher Single rate.&#8221;<\/li>\n<li>On line 5, may only claim &#8220;0&#8221; or &#8220;1&#8221; allowance.<\/li>\n<\/ul>\n<p>Exceptions:<\/p>\n<ul>\n<li>Residents of Canada, Mexico, and South Korea may claim more than one allowance<\/li>\n<li>Students from India may claim an allowance for an accompanying spouse and dependent children who are US citizens or residents.<\/li>\n<li>Nationals of American Samoa and the Northern Mariana Islands may also claim allowances for dependents.<\/li>\n<\/ul>\n<p>For additional tax information, see IRS Publication 519 US Guide for aliens.<\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">Social Security Taxes (FICA)<\/h2>\n<p>&nbsp;<\/p>\n<table class=\" aligncenter\" style=\"height: 260px; width: 644px;\">\n<tbody>\n<tr style=\"height: 65px;\">\n<td style=\"width: 191px; height: 65px;\">\n<h3 style=\"text-align: center;\"><strong>FICA<\/strong><\/h3>\n<\/td>\n<td style=\"width: 92px; text-align: center; height: 65px;\">\n<h3><strong>2019<\/strong><\/h3>\n<\/td>\n<td style=\"width: 105px; text-align: center; height: 65px;\">\n<h3><strong>2018<\/strong><\/h3>\n<\/td>\n<td style=\"width: 100px; text-align: center; height: 65px;\">\n<h3><strong>2017<\/strong><\/h3>\n<\/td>\n<td style=\"width: 113px; text-align: center; height: 65px;\">\n<h3><strong>2016<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 191px; height: 24px;\">Social Security<\/td>\n<td style=\"width: 92px; text-align: center; height: 24px;\">6.20%<\/td>\n<td style=\"width: 105px; text-align: center; height: 24px;\">6.20%<\/td>\n<td style=\"width: 100px; text-align: center; height: 24px;\">6.20%<\/td>\n<td style=\"width: 113px; text-align: center; height: 24px;\">6.20%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 191px; height: 24px;\">Social Security Max<\/td>\n<td style=\"width: 92px; text-align: center; height: 24px;\">$132,900<\/td>\n<td style=\"width: 105px; text-align: center; height: 24px;\">$128,400<\/td>\n<td style=\"width: 100px; text-align: center; height: 24px;\">$127,200<\/td>\n<td style=\"width: 113px; text-align: center; height: 24px;\">$118,500<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 191px; height: 24px;\">Medicare<\/td>\n<td style=\"width: 92px; text-align: center; height: 24px;\">1.45%<\/td>\n<td style=\"width: 105px; text-align: center; height: 24px;\">1.45%<\/td>\n<td style=\"width: 100px; text-align: center; height: 24px;\">1.45%<\/td>\n<td style=\"width: 113px; text-align: center; height: 24px;\">1.45%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 191px; height: 24px;\">Medicare Max<\/td>\n<td style=\"width: 92px; text-align: center; height: 24px;\">no ceiling<\/td>\n<td style=\"width: 105px; text-align: center; height: 24px;\">no ceiling<\/td>\n<td style=\"width: 100px; text-align: center; height: 24px;\">no ceiling<\/td>\n<td style=\"width: 113px; text-align: center; height: 24px;\">no ceiling<\/td>\n<\/tr>\n<tr style=\"height: 60.0167px;\">\n<td style=\"width: 191px; height: 60.0167px;\">Additional Medicare Tax (Wages over $200,000)<\/td>\n<td style=\"width: 92px; text-align: center; height: 60.0167px;\">0.9%<\/td>\n<td style=\"width: 105px; text-align: center; height: 60.0167px;\">0.9%<\/td>\n<td style=\"width: 100px; text-align: center; height: 60.0167px;\">0.9%<\/td>\n<td style=\"width: 113px; text-align: center; height: 60.0167px;\">0.9%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>W-4 Information &nbsp; US Citizens, US Residents, and International Employees who have met the substantial presence test: Employees claiming exempt must re-file a new W-4 every calendar year in February&#8230;<\/p>\n","protected":false},"author":69,"featured_media":0,"parent":0,"menu_order":99,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-640","page","type-page","status-publish"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/pages\/640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/users\/69"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/comments?post=640"}],"version-history":[{"count":7,"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/pages\/640\/revisions"}],"predecessor-version":[{"id":647,"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/pages\/640\/revisions\/647"}],"wp:attachment":[{"href":"https:\/\/www.deltastate.edu\/human-resources\/wp-json\/wp\/v2\/media?parent=640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}