4.9.1 Mandatory Deductions

Federal Income Tax Withholding – In compliance with federal law, the University is required to withhold federal income tax from payments made to employees for services rendered and/or taxable benefits.  The amount of withholding depends on the current applicable percentage as determined by Federal Internal Revenue Services.  In order to ensure correct withholding, it is the responsibility of the employee to claim the proper number of exemptions per the Form W-4. Questions concerning federal income withholding tax should be directed to the Department of Human Resources.

State Income Tax Withholding – In compliance with Mississippi law, the University is required to withhold Mississippi state income tax from payments made to employees for services rendered and/or taxable benefits.  The amount of withholding depends on the current applicable percentage as determined by the Mississippi State Tax Commission.  In order to ensure correct withholding, it is the responsibility of the employee to claim the proper number of exemptions per the state withholding form.  Questions concerning state income withholding should be directed to the Department of Human Resources.

Social Security & Medicare Tax Withholding – In compliance with federal law, the University must withhold social security and Medicare taxes from employees’ wages, at the current applicable percentages for applicable employees. 

Foreign National Tax Withholding – All foreign national employees must complete their Form W-4 in the Department of Human Resources.  For tax purposes, Non-resident Aliens have special withholding rules.  Instructions are available from the IRS website (www.irs.gov).

Public Employees’ Retirement System (PERS) / Optional Retirement Plan (ORP) – Employees participating in PERS or ORP must make a personal contribution at the current applicable percentage by payroll deduction.  Questions concerning PERS or ORP should be directed to the Department of Human Resources.