Pay Deductions and Setoffs The law requires that Spelman make certain deductions from every employee's compensation. Among these are applicable federal, state, and local income taxes. Spelman also must deduct Social Security taxes on each employee's earnings up to a specified limit that is called the Social Security "wage base." Spelman matches the amount of Social Security taxes paid by each employee. Spelman offers programs and benefits beyond those required by law. Eligible employees may voluntarily authorize deductions from their paychecks to cover the costs of participation in these programs. Pay setoffs are pay deductions taken by Spelman, usually to help pay off a debt or obligation to Spelman or others. If you have questions concerning why deductions were made from your paycheck or how they were calculated contact the Payroll Department or the Office of Human Resources. Policy No.  410  Effective Date:  9/1/2000