Posted on January 25, 2012
Did You Know?
- Understanding Your 2011 W-2
- 2012 Tax Changes Impacting Take Home Pay
- Pathways to Leadership Conference to Be Held March 13, Online Registration Opens February 1
- Supporting Success Application Deadline Is February 10
- Educational Support Advisory Council Representatives Needed; Petition Deadline Is February 10
Understanding Your 2011 W-2
The 2011 W-2 forms will be mailed by January 31 to each employee’s home address on file as of
December 22, 2011. The following information will help employees interpret the W-2 when it arrives.
The yearly gross earnings figure reported on each employee’s last 2011 pay advice does not appear on the W-2. The form W-2 reports taxable wages, not gross earnings. Federal taxable wages in Box 1 on the W-2 represents annual gross earnings from your December 2011 pay stub or pay advice (pay period 14 for biweekly employees), plus and minus the following:
Plus:
- The taxable portion of employee life insurance coverage in excess of $50,000. (This amount, if any, is included in taxable wages in boxes 1, 3, 5, and 16, and is reported in box 12, code C.)
Minus:
- Retirement fund contributions
- Tax Deferred Account/403(b) contributions
(TDA/403(b) Plan contributions are reported in box 12, letter E). - Section 457 plan contributions.
(Section 457 Plan contributions are reported in box 12, letter G). - Flexible Spending Account contributions (dependent and health care).*
(Dependent care contributions are reported in box 10). - Health insurance premiums.*
- Dental insurance premiums.*
* These items are also excluded from the Social Security and Medicare wages reported in boxes 3 and 5.
Employees who had taxes withheld for more than one jurisdiction (e.g., Virginia and Maryland), will receive multiple W-2s (one for each jurisdiction).
W-2 Reissue
If you do not receive your W-2 by February 6, you may obtain a W-2 Reissue Request Form (FS73-66) on the Internet at http://www.fcps.edu/fs/payroll/forms/index.shtml or by contacting the Office of Payroll Management at 571-423-3500. A reissue will be emailed to your FCPS e-mail account. Allow five business days to process your request.
Reissue request forms may be faxed to OPM at 571-423-3527 or sent through the pony to Payroll Management, Gatehouse Administration Center, suite 2200. Reissues will be processed beginning February 7 on a first come, first served basis.
2012 Tax Changes Impacting Take Home Pay
The IRS has released new 2012 income tax withholding tables. In addition, the Temporary Payroll Tax Cut Continuation Act of 2011 temporarily extends the two percentage point payroll tax cut for employees, continuing the reduction of their Social Security tax withholding rate from 6.2 percent to 4.2 percent of wages paid through February 29.
The law also includes a new “recapture” provision which applies only to those employees who receive more than $18,350 in wages during the two-month period (the Social Security wage base for 2012 is $110,100, and $18,350 represents two months of the full-year amount; there is no wage base for Social Security-Medicare). This provision imposes an additional income tax on these higher-income employees in an amount equal to 2 percent of the amount of wages they receive during the two-month period in excess of $18,350 (and not greater than $110,100).
This additional recapture tax is an add-on to income tax liability that the employee would otherwise pay for 2012 and is not subject to reduction by credits or deductions. The recapture tax would be payable in 2013 when the employee files his or her income tax return for the 2012 tax year. With the possibility of a full-year extension of the payroll tax cut being discussed for 2012, the IRS will closely monitor the situation in case future legislation changes the recapture provision.
These tax changes, along with any individual changes to pre-tax deduction amounts for health, dental, and flexible spending accounts, will impact FICA-O, FICA-M, federal and state tax withholding amounts which in turn will also impact net (take home) pay depending on each individual employee’s circumstances.
Pathways to Leadership Conference to Be Held March 13, Online Registration Opens February 1
The Department of Professional Learning and Accountability will host the annual Pathways to Leadership Conference on March 13 from 4 to 6 p.m. at Fairfax Ridge for all instructional and support employees (teachers, assistant principals, central office personnel, school support, transportation and facilities, and food service staff) who wish to explore leadership and career opportunities. Continued emphasis this year will be on development opportunities available for support employees.
The opening general session will include Dr. Jack Dale, superintendent, Dr. Richard Moniuszko, deputy superintendent, and Dr. Terri Breeden, assistant superintendent, Department of Professional Learning and Accountability, followed by concurrent break-out sessions which will feature these topics:
- Accelerated Certification Cohort.
- Administrative Intern Cohort.
- Aspiring Principals Cohort.
- Assistant Principal II Portfolio Program.
- Getting Started: Teacher Leadership.
- Instructional Coaching.
- FCPS Resources for Personal and Professional Growth.
- National Board for Professional Teaching Standards/Fulbright Exchange Program.
- Professional Development Opportunities for Support Employees.
- University Leadership Programs.
Participants should register for the general session as well as two concurrent sessions. To register, log onto MyPLT at http://www.fcps.edu/pla/oas/MyPLT/index.shtml between February 1 and March 6.
For more information, contact Maureen Portch at 571-423-1362 or maureen.portch@fcps.edu.
Supporting Success Application Deadline Is February 10
The Office of Leadership Development, Department of Professional Learning and Accountability (PLA), announces the 2012 session of the Supporting Success program. Supporting Success is a ten-week professional development program for support employees of Fairfax County Public Schools, US-19 and below. It is an excellent opportunity for employees to learn more about the various departments, offices, and school-based functions of FCPS. Supporting Success begins on March 6.
The information obtained through this program empowers participants to be more knowledgeable and productive in their positions. Supporting Success fosters the building of a network of colleagues through a rich and diverse cohort setting. It also gives the participants a greater perspective of career opportunities available with Fairfax County Public Schools.
The deadline to submit an application is February 10. For further information and a program application, go to the PLA intranet site at http://fcpsnet.fcps.edu/pla/old/support/sup_success.shtml.
Educational Support Advisory Council Representatives Needed; Petition Deadline Is February 10
The Educational Support Advisory Council (ESAC) will hold elections February 21-23 to fill 25 representative positions. The following representatives will be elected to serve a two-year term: four general instructional assistants; four special education instructional assistants; one public health attendant; two public health training assistants; and one center.
These elected representatives will serve a three-year term: four general instructional assistants; four special education instructional assistants; three kindergarten assistants; and two at-large. The ESAC meets the second Monday of each month from October through May.
Educational support employees include all instructional assistants (general and special education), educational interpreters, family services assistants and techs, FECEP/Head Start assistants, kindergarten assistants, multilingual registrars and translators, occupational and physical therapy assistants, public health attendants, and public health training assistants.
An HR News petition to nominate candidates is available on the ESAC intranet site at http://fcpsnet.fcps.edu/supt/councils/esac/docs/2012-ESAC-Election.doc. Interested candidates must submit a petition signed by 20 educational support employees and must also submit a statement of no more than 50 words as to why they would best serve in these positions.
Petitions and statements must be returned to Gatehouse Administration Center, Office of Employee Performance and Development (OEPD), suite 2512, by 4:30 p.m. on February 10.
If you have questions, contact the OEPD office at 571-423-3252.
Taxation of Vehicle Use
According to IRS regulations, FCPS is required to inform employees that the value of an employee’s personal use of a county vehicle is subject to federal and state taxes. This taxable value is calculated each December and is included in the W-2 for that year. Applicable FICA taxes, per annual maximums, are withheld from an employee’s December pay. Employees are liable for the appropriate federal and state taxes when they file their returns.
Review Federal Tax Withholding Status
Now is the time for each employee to review his or her federal tax withholding status for the coming year. In general, each employee is required by the Internal Revenue Service (IRS) to withhold an amount equal to at least 90 percent of the current-year tax obligation or 100 percent of the prior year tax obligation. Additional information on adjusting withholding can be found in IRS Publication 919 at http://www.irs.gov/pub/irs-pdf/p919.pdf.
Federal income tax withholding changes may be made online. To do so, log on to UConnect at http://www.fcps.edu/hr/technology/uconnect.shtml, select Pay, then select FCPS Tax Withholding, and follow the instructions on the screen. For assistance with navigating UConnect please contact the Human Resources Call Center at 571-423-3000.
Federal tax withholding changes may also be made by sending a completed Form W-4 to the Office of Payroll Management, 8115 Gatehouse Road, suite 2200, Falls Church, VA 22042. Form W-4 may be obtained on the Internet at http://www.fcps.edu/fs/payroll/forms/index.shtml or by contacting the Office of Payroll Management at 571-423-3500. All changes will be effective beginning the next available payroll cycle. Faxed tax forms cannot be processed.
Employees claiming total exemption from federal tax withholding must submit a new paper W-4 form to continue exempt status in 2012; the new W-4 must be received by the Office of Payroll Management by February 15. Tax withholding for employees who do not re-file by the deadline will be set to the default withholding rate.
Review Exemption From District of Columbia and Maryland Tax Withholding Status
Employees claiming total exemption from tax withholding for the District of Columbia (DC) or Maryland must submit a new form to continue exempt status in 2011. DC residents submit form D-4 and Maryland residents submit form MW 507; the new form must be received by the Office of Payroll Management by February 15. These forms may be obtained online at http://www.fcps.edu/fs/payroll/forms/index.shtml or by contacting the Office of Payroll Management at 571-423-3500.
FCPS Summer Fund Program Ending After 2011-12 School Year
The 2011-12 school year will be the last year FCPS provides and manages a Summer Fund savings program for less-than-12 month employees. If you are currently enrolled in the FCPS Summer Fund program, July and/or August 2012 will be the last month(s) you receive a payout through the FCPS Summer Fund program. If you participate in the FCPS Summer Fund program, you may opt-out at any time by submitting an updated Summer Fund Withholding Authorization Agreement (Form FS 73-13).
If your opt-out form is received by the Office of Payroll Management prior to March 31, your Summer Fund deductions will cease and any monies in your Summer Fund balance will be paid out in the next available payroll. If you choose to opt-out on or after April 1, your deductions will cease but monies in your Summer Fund balance will not be paid out in advance of the normal July and/or August 2012 schedule.
All employees currently enrolled in the FCPS Summer Fund program that have not opted out of the program prior to the end of the 2011-12 school year will be automatically removed from the program for the start of the 2012-13 school year.
Nominations Now Open for Support Employee of the Year
Help FCPS recognize the important role support employees play by nominating a deserving staff member for Support Employee of the Year. Any employee who is not a principal or teacher is eligible for this award and anyone may nominate a support employee. A school-based and nonschool-based winner will be selected; all nominees will be recognized at the FCPS Honors awards event. Let’s show our support for the employees who support those who support our students. Nominations are due by February 17.
For more information, the nomination form, and a list of former winners, go to www.fcps.edu/hr/programs/recognition/seoy.shtml.
Introducing the Individual Excellence and Collaborative Team Excellence Awards
FCPS is excited to announce the creation of the new Individual Excellence and Collaborative Team Excellence Awards. These new awards recognize the efforts and achievements of employees whose job performance produces exceptional results that support the mission and vision of FCPS. A replacement for the Outstanding Performance Award (OPA), the Excellence Awards recognize multiple pathways to results by using nomination categories based on the school system’s goals.
The four categories are: growth, impact, student achievement, and community engagement. Any contracted employee may be nominated by his or her immediate supervisor for the Individual Excellence Award. Contracted employees working on a team are eligible to be nominated by the team’s principal or program manager for the Collaborative Team Excellence Award. Selected award recipients will each receive a $500 cash award and a certificate from the Superintendent of Schools.
Nominations are due by February 24. See the FCPS Employee Awards and Recognition website at http://www.fcps.edu/hr/programs/recognition/index.shtml for more information and nomination forms.
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Supergram:
