Business Services » Payroll

Payroll

 
Office Hours: 7:00 a.m. - 3:30 p.m. M-F
Shannon Lutterloh
Payroll/ Employee Benefits Technician
Phone: 310-615-2650 x1522
E-Mail:  slutterloh@esusd.k12.ca.us   
Fax: 310-322-4334


 
Resources for Employees
 
 
For 2019, the limit on elective deferrals is $19,000.
 
The 403bCompare Web site is a bank of free objective information about 403(b) vendors and the products they offer.
 
This site was created to help employees of California's local school districts, community college districts or county offices of education make better-informed investment decisions by offering information about:
403(b) plans, available investment options, fees involved and product performance information.
Registered 403(b) vendors' experience and services for the products supplied.
General retirement planning information and educational materials.
 
The California State Teachers' Retirement System created and will be responsible for ongoing maintenance of this site, as per the requirements of California Education Code 25100 et seq.
As an employee of the El Segundo Unified School District, you are eligible to participate in the Employer's 403(b) Plan.  Participation in this Plan is voluntary and allows you to contribute pre-tax or after-tax dollars, taken directly from your paycheck, into a retirement account with an Investment Provider of your choice. The Investment Provider must be available within the El Segundo Unified School District's Plan.  The list of approved vendors can be obtained from the 403(b) Compare Web Site.
 
This Plan is administered through the El Segundo Unified School District Third Party Plan Administrator, Tax Deferred Solutions (TDS). 
TDS can be reached at :
Tax Deferred Solutions customerservice@tdsplans.org or (866) 446-1072
 
NEW ALERT - EARNED SALARY ADVANCE CHANGES (ESA)

There was a ruling in September 2007 by the Internal Revenue Services that established a requirement for mandatory tax withholding on all Earned Salary Advance (ESA) payments.   These are the warrants that are issued for full-time classified employees on the 25th of each month.  The Los Angeles County Office of Education (LACOE) has provided manual solutions for the calculations since that time but will be implementing system modifications which will provide automatic updates to employee tax records at time of payment.   LACOE has issued an update on this and it is attached below as document titled Earned Salary Advance.
 
 
2019 TAX RATES
(Effective with all payrolls issued on or after February 1, 2019)

Federal Income Tax Withholding
Rates are applied to annual taxable earnings (annual gross earnings less salary reductions) less $4,200 times number of exemptions claimed.
 
State Income Tax Withholding
Rates apply to annual taxable earnings (annual gross earnings less salary reductions) as follows:

     a) $0 tax if annual taxable earnings are equal to or less than
         $14,573 if SINGLE or MARRIED — 0 or 1 exemption
         $29,146 if UNMARRIED HEAD of HOUSEHOLD or MARRIED—2 or more exemptions

     b) Apply rate to annual taxable earnings less standard deduction and less $1,000 for each Estimated Deduction Allowance

          Standard deduction
                    MARRIED — 0 or 1 exemption $ 4,401
                                          2 or more exemptions $ 8,802
                    SINGLE — $ 4,401
                    UNMARRIED HEAD of HOUSEHOLD — $ 8,802
 
     c) Reduce result of b) by personal allowance tax credit to arrive at annual tax:
Personal allowance credit for Single, Married, and Head of Household
          0 Allowance — $0
          1 or More Allowances — $129.80 for each allowance
 
 
Federal Withholding—Form W-4
 
You must file a new or amended Form W-4, Employee's Withholding Allowance Certificate, if your filing status, exemption allowances or exempt status have changed since your last W-4 was filed. 
 
Unless you file a state Form DE-4, state tax withholding is based on your federal W-4. You may elect to have different federal and state exemption levels or claim state personal estimated withholding allowances by filing both forms.
 
Social Security/ OASDI and Medicare 
The Social Security/OASDI for 2019 remains  at 6.20 percent for both employees and employers.  The maximum wages subject to Social Security/OASDI in 2019 will be $132,900 for both employees and employers.  There is no Medicare wage cap for employees.  Employee rates remain unchanged at 1.45 percent and the Additional Medicare Tax for 2019 remains at 0.90 percent on wages paid to employees in excess of $200,000 in a calendar year.  This additional tax must be withheld in the pay period in which wages are paid in excess of $200,000.
  
 
Advanced Earned Income Credit (AEIC)—Form W-5
 
Based on recent changes to the tax law, the Advance Earned Income Credit has been eliminated, and Form W-5 discontinued, effective January 1, 2011.  Eligible employees may continue to file for the earned income credit when they complete their annual tax return.  Information for claiming the credit is available in IRS Notice 797, at www.irs.gov.
 
 
The 2019 Tax Rates are attached below for your reference. 
Should you have questions regarding this information, please contact
Shannon Lutterloh in Payroll/Benefits at 310-615-2650 x1522.