Payroll

Federal Tax Holiday - SMC Decision

On August 8, 2020 the Presidential Memoranda declared a payroll tax holiday stating employers can elect to defer employee FICA withholding for employees earning less than $104,000 per year ($4,000 per pay period) from September 1, 2020 to December 31, 2020.  The memorandum strictly defers payment; the payroll taxes must be paid after January 1, 2021.

This means that employees would be required to pay the deferred taxes during the period of January 1, 2021 to April 30, 2021, in addition to their regular payroll taxes being withheld.  Due to the short term benefit of the program, and the additional burden placed on employees in the spring (essentially having twice the withholding from their paychecks from January – April 2021), the College has determined that it will not participate in this program.

Time off to Vote

CA Elections Code S. 14001 - Time off to Vote Notice.

COVID-19, Wildfires, Etc.

Payroll Office Staff are primarily working from home. We remain committed to regularly monitoring our usual phone lines, email accounts and mailboxes. Following guidance from relevant officials, we have plans in-place to ensure continuity of payroll functions.

At this time we do not anticipate disruptions in payroll services, or changes to payroll schedules.

For the most up-to-date COVID info, please review the COVID-19 News and Resources Website.

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