First Circle is required by law to make certain deductions from your paycheck each period for taxes. You may also choose to have voluntary deductions from your paycheck, like contributions for insurance premiums, retirement plans, spending accounts, or other services. Your deductions will be reflected in your wage statement.


Required tax deductions include income and unemployment taxes, Federal Insurance Contributions Act (FICA) contributions (Social Security and Medicare), and any other deductions required under law or by court order for wage garnishments.


Deductions from paychecks are made for any health, dental, and vision premiums, 401(K) or other benefits [see Benefits Handbook]. Deductions for the employee’s contribution to health, dental, and vision care plans are made in pre-tax dollars. This means that the employee does not pay state and federal taxes on this portion of their wages.


Wage garnishments are court-ordered deductions taken from an employee’s pay to satisfy a debt or legal obligation. Child support, unpaid taxes or credit card debt, defaulted student loans, medical bills, and outstanding court fees are common causes for wage garnishments. First Circle is legally bound to withhold from an employee’s paycheck the amount indicated in a garnishment order. First Circle will honor federal and state guidelines that protect a certain amount of an employee’s income from being subject to garnishment.