Deductions Specific to Institutions of Higher Education
Certain payroll deductions are specific to institutions of higher education. These deductions include:
- Contributions to an institution of higher education or to nonprofit organizations that support the institution.
- Contributions to a qualified coaches retirement plan.
- The costs of English language courses for faculty
members.
– and – - Parking fees.
Contributions to Institutions of Higher Education or Nonprofit Organizations That Support Those Institutions
Institution of higher education employees may authorize a deduction each pay period from their salary or wage payments for:
- A contribution to an institution of higher education.
– or – - A charitable contribution to a nonprofit organization that supports the programs of an institution of higher education.
Nonprofit organizations must comply with the rules adopted under government code by the institution of higher education that the organization supports. Compliance with these rules is mandatory to be eligible to receive charitable contributions under this type of deduction.
Sources
Texas Education Code, Section 51.947; Texas Government Code, Section 2255.001.
Contributions to a Qualified Football Coaches’ Plan
An institution of higher education (which has the meaning assigned by Texas Education Code, Section 61.003, except here the term does not include a medical or dental unit) may enter into an agreement with a football coach who is entitled to participate in a qualified football coaches’ retirement plan. The institution of higher education may reduce the coach’s salary by the amount contributed to the plan. In general, this type of salary reduction is equivalent to a payroll deduction.
Institutions of higher education may also allow football coaches to participate in retirement systems established for employees.
Source
Texas Education Code, Sections 51.926(a)(1), (b), (c)(1)-(2).