Kansas Department of Administration

97-R-010 Change in Payroll Deduction Priorities

Posted on October 21, 2021 at 12:50 PM by Kansas Department of Administration

DATE: January 31, 1997
SUBJECT: Change in Payroll Deduction Priorities
EFFECTIVE DATE: Immediately
A & R CONTACT: Payroll Services (785) 296-3146
APPROVAL:
SUMMARY: Arrearage collection deduction code has changed priority

A review of the deduction priorities was made to determine if deduction adjustment volumes could be lowered by changing the priority of deductions. As a result, the deduction priority of the Arrearage Payback Deduction has been lowered. Payroll deductions are now prioritized as follows:
  1. Federal Withholding Tax (including arbitrary withholding)
  2. State Withholding Tax (including arbitrary withholding)
  3. Social Security Tax
  4. Medicare Tax
  5. Local Tax
  6. KPERS (all plans)
  7. TSA
  8. Tax Levy
  9. Income Withholding Order
  10. Court Ordered Wage Assignment
  11. Wage Earner Plans (proportioned only for wages earned after the date the bankruptcy was filed. Wages earned before the bankruptcy was filed are available for garnishment by all creditors.)
  12. Department of Administration Setoff
  13. Setoff Wage Assignment
  14. Board of Regent's Setoff
  15. Garnishments
  16. KPERS Buyback
  17. Group Health Insurance
  18. Deduction Arrearage Payback
  19. Flexible Spending-Dependent Care
  20. Flexible Spending-Health Care
  21. Optional Group Life Insurance
  22. Parking
  23. Maintenance
  24. State Agency Payroll Deduction (K.S.A. 75-5536)
  25. Voluntary Tax Sheltered Annuity
  26. Deferred Compensation
  27. Savings Bonds
  28. Organization Dues
  29. United Way Contributions

Regents institutions are responsible for ensuring the above deduction priority is used in the calculation of pay for all employees of their institutions effective with all paychecks issued on or after February 21, 1997.

SAM:JJM:sj

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