Fayetteville Policies and Procedures  322.1 

Payroll Deductions

Deductions from employees’ paychecks will be permitted according to state and federal law, including, but not limited to, Ark. Code Ann. § 19-4-1602.  Permitted deductions are as follows:

University deductions or authorized salary reductions from employees’ paychecks will be permitted only for the following purposes:

• State and federal taxes, including
• federal income withholding tax
• state income withholding tax
• employee portion of federal OASDI tax
• employee portion of federal Medicare tax
• any other state, federal, or local taxes specifically authorized or required by law
• Benefits premiums, including
• employee portion of medical insurance premiums
• accidental death and dismemberment insurance premiums
• optional life insurance premiums
• optional long-term disability insurance premiums
• Section 125 cafeteria plan deductions for medical and childcare expenses
• employee contributions to Board-approved retirement plan(s)
• employee portion of other University insurance plans
• other University-sponsored optional insurance or benefit plan premiums
• University-related deductions, including
• amounts due the University of Arkansas, subject to the requirements and limitations of Board of Trustees Policy 405.0 and UA Systemwide Policies and Procedures 405.2
• University parking permit fees
• contributions to the University of Arkansas annual fund or to other U of A Foundation funds
• Court-ordered payments to satisfy an employee’s personal obligations, such as garnishments or child support. 
• Questions regarding garnishments should be directed to the issuing agency.
• Other deductions permitted by Ark. Code Ann. § 19-4-1602

Revised May 5, 2025
Reformatted for Web April 28, 2014
November 5, 2003
October 31, 2001