​Legacy: Deductions

Deductions Alphabetical Order

Numeric list of Deductions

Fiscal Year End 2022 Medical and Dental Plans Rates and Option information

Fiscal Year End 2023 Medical and Dental Plans Rates and Option information


Deduction Crosswalk used by the Office of Group Insurance

 

Deductions are withheld as either employer or employee.

State agencies should use the Employee Voluntary Deductions action to establish or make changes to employee deductions.
 
The Employer Deduction action will generate the employee's Life and Retirement deductions. The Option Code, Deduction Amount/Rate and Applicability Code will be system generated and will not be visible on the document.
 
If an adjustment to a deduction is needed, an Employee Voluntary Deduction Adjustment or Benefit Deduction Adjustment action can be created in IPOPS. This adjustment actions will replace the normal deduction amount.
 
Note: When an employee terminates, all of their deductions are stopped or set to 'N'.  If an employee returns to state employment, the hiring agency must re-establish all deductions through IPOPS.


 
General Deduction Information:

Deduction Number: The deduction number assigned to the vendor by DSP.

Name: The title of the deduction as it is known on the EIS system.

Deduction Type: Describes how the deduction is classified on the EIS system.

Applicable Pay Group(s): Each deduction is only available for use by the pay group(s) listed.

Agency Specific: If this field appears for a deduction, the deduction is only available for use by the agency(s) listed. Otherwise, the deduction is available for use by all agencies in the applicable pay group.

Action/Form: The IPOPS Action or EIS Form used to set up, make changes or withhold the deduction. If ‘See Contact Info’ is listed in this field for a deduction, then the agency cannot set up or make any changes to this deduction.

App Code: This is the applicable deduction schedule. If the App Code field is blank for a deduction, then any schedule can be used. If an App Code is listed for a deduction, the deduction can only be set up on the schedule associated with the listed App Code.

Tax Status: A deduction is listed as one of the following three Tax Status’.
Pre-FICA – The deduction is subtracted before calculating the employee’s FICA, Federal Tax, State Tax and Unemployment amounts. It is not included in any taxable gross and is not included in any wages reported on the W-2.
Pre-Tax – The deduction is subtracted before calculating the employee’s Federal and State Tax amounts. It is not included in the Federal and State Taxable Grosses. This deduction is included in the Social Security and Medicare Wages on the W-2, but not the Federal and State Wages.
Blank – If the field is blank for a deduction, the deduction is included in all taxable grosses and all wages on the W-2.

Limit Amounts: This is the limit amount for a specific deduction. This limit amount can be set by law or by the specific vendor.

Contact Information: The vendor’s contact phone number or e-mail address.

Options & Rates: This is a list of all the options and rates for a deduction set up on the EIS system.  If there are no options listed, there is not an associated rate on the system and any amount can be entered in the Deduction Amt/Rate field.

Tax Deferred deductions:
The tax deferred deductions are for specific agencies and are not available to all state employees. These tax deferred deduction options are administered by multiple entities, including the Public Employees Retirement System of Idaho (PERSI), Nationwide Retirement Solutions, and the State Board of Education.  Because employees are allowed to participate in multiple deferred deduction plans, possibly in multiple agencies, the IRS has limits on annual contribution amounts for deferred deductions (401k, 403b and 457), which are coordinated on a statewide basis.

The total annual contribution cannot exceed the lesser of the maximum dollar amount or the percentage of employee's annual compensation specified by the IRS. If the employee's normal deduction amount will put them over the maximum contribution limit for the 457, 401(k) and 403(b) deductions (codes 200 through 273), a partial amount will be taken to reach the limit amount set by law for the calendar year.
Once the limit amount has been met for the calendar year, the deduction will not be taken again until the first pay period of the next calendar year (limit amount starting over).
 
Example: Deduction amount of $800.00 per pay period. YTD amount equals $11,600.00. If the $800.00 were to be taken, the YTD amount would go above the limit of $12,000.00. Payroll will take $400.00 and meet the limit amount of $12,000.00 for the calendar year.
 
The state's 457 plan is overseen by the state's Deferred Compensation Committee. If you have any questions about the state's 457 plan please contact Nationwide Retirement Solutions at (208) 342-8657 or 1-800-627-1583.
 
403(b) - Per direction from the State Board of Education, Tax Sheltered Annuity deductions (228-249) can only be used by agencies who are allowed to participate in the Optional Retirement Plan by Idaho Code.
 
PERSI Choice Plan (Deduction 273) - The PERSI Choice Plan Deduction is a voluntary employee deduction, available to all employees contributing to the PERSI base plan.  The choice plan deduction allows employees to defer up to 86 percent of their salary pre-tax.  Although the plan permits up to 100 percent deferral, the percentages available to employees are limited to 86 percent to allow for mandatory deductions such as PERSI Base Plan contributions, FICA, and Medicare.  State of Idaho employees cannot elect to defer a set dollar amount.
 
Note:   It is important for employees to consider all existing mandatory and voluntary deduction amounts when choosing a deferral percentage.

PERSI Choice 401k Plan Loan Repayment (Deduction codes 592 and 593.) - Employees request PERSI Choice 401K Plan loans through the Choice Plan web site or by contacting PERSI.  Loan repayments process through payroll as an after-tax payroll deduction.  Once the loan is approved, PERSI will fax the loan repayment information to the agency.  Agency payroll clerks should then set up the loan repayment deduction through IPOPS with the deduction code, loan payment amount (pay period amount) and limit amount (total loan amount plus interest) from the information provided on the statement from PERSI.  Loan repayment deductions will automatically turn off when the inception to date amount, total amount deducted through payroll, equals the limit amount. 
 
Employees have the option to pay off outstanding loans with a certified check or money order.  If a 401K loan is paid in full by the employee separate from payroll, PERSI will notify the agency to process an IPOPS action to turn the loan repayment deduction to 'N'.   
 
Note: Only one active 401K loan is permitted at one time, although it is possible that an employee completes one loan repayment and then requests a second 401K loan.  In this situation, it is important that the new loan repayment deduction code, (592 or 593) is the deduction code not used on the first loan repayment.  

For Deductions 150, 160 and 170
Teaching staff and officers of U of I, BSU, ISU, LCSC and the State Board of education, who have opted for Optional Retirement Program the variable is 001. Teaching Staff and officers of EITC, who have opted for Optional Retirement Program the variable is 002.
 
Flexible Spending Accounts:
The Medical Reimbursement FSA and the Dependent Care FSA deductions are set up by the employee through IPOPS employee self-service.  FSA deductions are established once each year during open enrollment, normally for the first payday in July and will expire at the end of the fiscal year.  New hires/rehires will have 30 days from their hire date to complete a FSA enrollment application, otherwise they must wait until the next open enrollment period.  There are exceptions for employees that transfer between state agencies or employees with a qualifying change to their FSA enrollment.  Please contact Office of Group Insurance on any exceptions or questions.  FSA deductions are automatically turned off after the last payroll of the Fiscal year has run.
 
Health/Dental Insurance:
The employee and employer Health/Dental insurance amounts are automatically deducted on the first and second payrolls of each month for eligible employees paid biweekly.  Employees in the Judicial Branch that are paid monthly will only have the deduction taken once.  The employers portion of the Health/Dental insurance will be remitted to the Office of Group Insurance for employees coded as 'Not Eligible' (NE) or 'Eligible but Not Wanted' (NW or NF).  Employees on Federal Military Deployment will be coded as 'No Remittance Taken' (NS) and the employer portion of the Health/Dental insurance will not be remitted to the Office of Group Insurance.
 
Additional Medicare Tax Withholding:
Employees making more than $200,000.00 in gross wages (per calendar year) will have an additional amount withheld for SSHI.  The additional Medicare Tax amount will be taken in the pay period in which the employee's wages exceed $200,000.00. The employer's share will not have any additional taxes withheld. 
 

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