Salary Administration And Pay Practices
All full-time salaries are administered in accordance with the provisions of the applicable collective bargaining agreement or Board Handbook.
Commonwealth employees do not participate in Federal Social Security. Social Security taxes are not withheld from employees' wages and employees' state service does not constitute creditable service for purposes of Social Security benefits. Employees retiring with a state pension who also are eligible for Social Security benefits may have their Social Security benefits reduced by Social Security's windfall elimination provision (www.ssa.gov/pubs/10045.html) or government pension offset (www.ssa.gov/pubs/10007.html). Since individual circumstances vary, employees should contact their local Social Security Office to find out whether these regulations may affect their Social Security benefits.
Massachusetts State employees hired on or after April 1, 1986 have Medicare taxes withheld from their earnings. State employees hired prior to April 1, 1986, who have no break in service during their employment with the Commonwealth, are exempt from Medicare tax withholding.
All full and part-time state employees are paid through the Commonwealth's Payroll System called the Human Resources Compensation Management System (HR/CMS). With HR/CMS, all full-time state employees are paid on a biweekly basis through direct deposit only. You will receive a "pay advice" instead of a pay stub. This pay advice provides detailed information on your payroll tax and deductions, as well as accrual information. You may also view your pay advice online via PayInfo (www.mass.gov/payinfo) or select the "Go Paperless" option and turn off the printing of your paper pay advice and just view your pay advice online. Contracted, non-benefited employees are paid through HR/CMS on a bi-weekly basis with checks or pay advices issued on Friday.
Attendance sheets must be submitted weekly by 9 a.m. Friday. Please see or call the Time and Attendance Clerk at extension 5596 for instructions concerning Time Sheets and exception reporting.
Please review your pay advice each pay period to ensure the accuracy of the information contained in it, since corrections may be prohibited as time elapses. If you have problems or questions concerning the accuracy of your pay advice, please contact the Payroll Administrator at extension 5597 or stop by the Human Resources Department.
You must authorize any payroll deductions by completing and signing the appropriate forms available in the Human Resources Department (HRD) or from the applicable vendor. Deductions may vary in HR/CMS. The chart below details the order in which deductions are taken per pay period. The description that will appear on your pay advice for each deduction is listed. This chart also indicates pre-tax and post-tax deductions.
|Deductions||Description||Priority||Federal Tax||State Tax||Pay Period|
|State Taxes||State Tax||3||n/a||n/a||Every|
|Retirement||State Ret||4||Pre||Pre (1)||Every|
|Adjustment to Retirement||Adj Ret||5||Pre||Pre (1)||Every|
|Alternative Retirement||Alt Ret||6||Pre||Pre (1)||Every|
|Basic Life Insurance||Life Ins||9||Post||Post||First|
|GIC Optional Life||LifeIns||11||Post||Post||Second|
|Long Term Disability||LTD Amt||12||Post||Post||First|
|Union Dues||Union Due||13||Post||Post||Varies|
|Agency Fee||Agency Fee||14||Post||Post||Varies|
|Dependent Care||Health Care|
|Assistance; Health Care Spending||DepCare||15||Pre||Pre||Every|
|Dependent Care||DCAP Fee|
|Assistance; Heath Care Spending||HCSA Fee||16||Post||Post||Every|
|Tax Shelter Annuity Plan||TSA||17||Pre||Pre||Every|
|Deferred Compensation||Def Comp||18||Pre||Pre||Every|
|Savings Bond||Sav Bond||19||Post||Post||Varies|
|(1) The first $2,000 in the total of all Retirement contributions is not subject to MA Tax.|
|*Determined by Court Order.|