Community College of Allegheny County (CCAC)

Community College of Allegheny County

Payroll - Taxes

The following tax codes may appear on your pay stub.  Use the links below for a brief description of each tax.

 

Local Services Tax (formerly known as Emergency & Municipal Services Tax and Occupation Tax) - is not listed as a tax on the pay stub it is listed with the benefits and other deductions.

 

FWHM - Federal Income Tax - Married
FWHS - Federal Income Tax - Single

 

CCAC is required to withhold federal income taxes for all employees for whom it is applicable.  Some students and non-resident aliens may be exempt from FIT. 
Certain types of deductions, such as retirement and medical benefits may reduce FIT taxable wages.  Whereas the cost of group term life insurance and unsubstantiated business expenses may increase FIT taxable wages.
FIT is calulated based on tables provided by the IRS.  These tables can be found in IRS Pub 15:(Circular E).  Consult W-4 Employee Withholding Allowance Certificate to adjust your federal income tax withholding.

One Annual Withholding Allowance $3,400

Supplemental Wage Flat tax rate 25%

 

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EICH - Advanced Earned Income Credit


An employee who is eligible for the earned income credit (EIC) and has a qualifying child is entitled to received advance payment of the credit in his or her pay during the year.  CCAC will make these advance payments to employees who provide a completed and signed Form W-5.

 

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FICA - Social Security
MEDC - Medicare


CCAC is required to withhold Social Security and Medicare taxes for all employees for whom it is applicable.  Students are exempt from these taxes as long as they maintain a full course load (6 credits or more).  Also, some non-resident aliens are exempt from these taxes.
Certain types of deductions, such as retirement and medical benefits may reduce FIT taxable wages.  Whereas the cost of group term life insurance and unsubstantiated business expenses may increase these taxable wages.

 

Current Rates:
Social Security 6.20% of wages up to $97,500 for 2007 and 102,000 for 2008.
Medicare is 1.45% of all wages

 

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PAWH - Pennsylvania State Income
UCTX - Unemployment Tax

 

CCAC is required to withhold State Income and Unemployment taxes for all employees for whom it is applicable. 
Certain types of deductions, such as medical benefits may reduce state taxable wages.  All wages, except student wages, are taxable for Unemployment.

 

Current Rates:
Pennsylvania Income Tax: 3.07%
Pennsylvania Unemployment Tax:  .09%

 

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Local Earned Income Taxes

 

LOCL - Local     - Earned Income Taxable Wages
BPAR - Bethel Park - Earned Income Wages & Tax
MCCA - McCandless - Earned Income Wages & Tax
MCKC - McKeesport - Earned Income Wages & Tax
MCKS - White Oak (Mckeesport Sch.) Wages & Tax
MONR - Monroeville - Earned Income Wages & Tax
PGHC - Pittsburgh - Earned Income Wages & Tax
PGHS - Pgh School (Mt. Oliver) Wages & Tax
WMIF - West Mifflin - Earned Income Wages & Tax

 

CCAC is required to withhold local income tax from the wages of it's employees who reside in a city in which we maintain an office.  This tax is based on where you live not where you work.  CCAC accumulates local wages on all employees.  If you live in a city for which we are not required to withhold taxes, then your tax code will be LOCL and no taxes will be withheld.

 

Local Earned Income Tax Exemption Certificate
Current Local Tax Rates

 

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