Payroll Information

Tax Withholding Forms

Memo Regarding Classified Employee Pay Scales

March 10, 2025

Dear Classified Employees:

We have been asked to clarify the pay scales and what they will be.  We have attached the full proposed pay scale.  The proposed full hourly rate above reflects the proposed plan if it were to be fully funded. Currently, the district is implementing the plan on a quarter-scale increase. Employees should be aware that the full hourly rates shown will not apply unless and until the plan is fully funded.

Every employee has received an individualized calculation of what their new grade and step will be and what their actual pay will be under the ¼ pay plan.

For transparency, here is how the pay scales are calculated moving forward:

  •  Current employees :

    • Identify current step and grade (as of December 2024)

    •  Determine the new step and grade

    • Compare rates between December 2024 & proposed full Evergreen pay scale

    • The new hourly rate will be the current hourly rate plus 25% of the difference between the rates on the current and proposed pay scales

  • New employees:

    • Identify what step and grade the employee would have been on in December 2024

    •  Determine the new step and grade

    • Compare rates between December 2024 & proposed full Evergreen pay scale

    • The new hourly rate will be the current hourly rate plus 25% of the difference between the rates on the current and proposed pay scales

 To reiterate, Finance determines every employee’s pay individually, following these rules. This memo aims to help employees better understand and make rough calculations about their pay. 

If you have further questions, please contact Kelly Jones, Chief Finance Officer, at 919-774-6226.

Attachment: Proposed full Evergreen Scales

2024-2025 Pay Dates

Longevity Pay

Permanent full-time or part-time eligible employees receive annual longevity payments after completing 10 years of qualifying state service. Longevity payments are made not later than the end of the month following the person's anniversary date. The table below reflects the longevity rates.

Longevity Rates

Years of State Service

Longevity Pay Rate %

10 but less than 15 years

1.50

15 but less than 20 years

2.25

20 but less than 25 years

3.25

25 or more years

4.50

Vacation/Leave

Vacation Leave Earning Rate

Years of State Service

 Days Earned Per Month

 Less than 5

1.17

 5

 1.42

 10

 1.67

 15

 1.92

 20

 2.17

Summer Cash Program

The Summer Cash Program is available to public school system employees who are not paid on a 12-month basis to save for summer funds.  A portion determined by the member is transferred from the member's paycheck to the Summer Cash account by Payroll Deduction or Funds Transfer. There is no minimum deposit required to open a summer Cash Account.  To help decide the amount you wish to deposit, use the Summer Cash Contribution Calculator.

NC 401K, 403B, NC 457 Information

NC 401K and NC 457 Plans

The N.C. Supplemental Retirement Plans are administered by Prudential Retirement.  To enroll in the NC 401K Plan, an employee must be a contributing member (full-time) to the N.C. Teachers and State Employees Retirement System.  The NC 401K Plan is the UCPS 401K provider.

The NC 457 Plan is open to full-time, part-time or temporary employees, including rehired-retired teachers.

There are no minimum contributions to either plan and you may participate in both.  Please contact Prudential directly at 1-866-NCPLANS (1-866-627-5267) to enroll, to change or cancel your monthly contribution amount, to inquire about a loan/withdrawal or with any questions you may have

You may also contact your local representative, Christy Kelly, Retirement Education Manager, at 919-602-8226.  Ms. Daly is available to meet with you to help you with enrollment, make changes to your account, review your investment portfolio, etc.

Note:  The amount that an employee can contribute to their NC 401K Plan account in 2014 is $17,500 and an additional $5,500 if you are 50 years old or older by December 31, 2014 (per IRS requirement 402(g) limits).  If an employee is participating in both a 401K and a 403b plan, the contribution limits must be coordinated so that the maximum deferral between the plan does not exceed $17,500 (or $23,000 if 50 or older in 2014).  Rollovers of previous employer retirement plans do not impact the maximum amount an employee can contribute to either of these plans.  The contribution limits for 2014 can include Roth after-tax contributions, pre-tax contributions, or a combination of the two.  You may increase/decrease your contribution rate at any time.  You may stop contributions at any time.  Your account is always 100% vested.

Annuity Vendor Listing

See above link for Approved Benefits Providers

403b/457 Plans are available to all part-time and/or full-time employees.

NOTE: The maximum deferral amount in 2014 to a 403b Plan is $17,500 and the maximum deferral amount to a 457 Plan is $17,500.  In addition, the catch-up limit for those who are 50+ by December 31, 2014 remains at $5,500.  457 limits continue to be counted independently of 401K/403b limits so it is possible to contribute the maximum to a 457 Plan and the maximum to a 401K/403b plan (combined).  If an employee is participating in both a 401K and a 403b Plan, the contribution limits must be coordinated so that the maximum deferral between the plans does not exceed $17,500 (or $23,00 if 50+ in 2014).  Rollovers of previous employer retirement plans do not impact the maximum amount an employee can contribute to either of these plans.

Deduction Codes

ACCDNT

AFLAC/ACCIDENT INSURANCE

JACKNT

SPAP JACKSON NATIONAL

AFLAC

AFLAC INS/BEFORE TAX

JACK1

AFTER TAX JACKSON NATIONAL

ALACLK

ALAMANCE CLERK OF COURT

JEFNAT

CCP COMPANIES

ALEXAN

ALEXANDER HAMILTON LIFE

LEE CO

COLLECT EXPENSES OWED

AMERBK

AMERICAN BANKERS INS GROUP

LGRET

LOCAL GOVT EMP RETIREMENT

ASI

TRICARE SUPPLEMENT

LGRET1

LOCAL GOVT RETIREMENT

AUTO

PERSONAL USE OF VEHICLE

LGRET2

LOCAL GOVT RETIREMENT

BDENTE

BASIC EMPLOYEE ONLY

LGRET3

LOCAL GOVT RETIREMENT

BDNTEC

BASIC EMPLOYEE/CHILD

LGRET4

LOCAL GOVT RETIREMENT

BDNTES

BASIC EMPLOYEE/SPOUSE

LGRET5

REFUND LOCAL GOVT RETIREMENT

BDNTFA

BASIC EMPLOYEE/FAMILY

LOAN

STUDENT LOAN DEBT

BNKRCY

CHAPTER 13 BANKRUPTCY

LTC

AFLAC/LONG TERM CARE

CAN1

CANCER/BEFORE TAX

MEDAM

MEDAMERICA INSURANCE CO

CHATH

CHATHAM CO TAX GARNISHMENT

MEDAM1

MEDAMERICA INS / ESCROW

CHCLK

CHATHAM CO CLERK OF COURT

MEDPAY

MEDICAL REIMBURSEMENT

CHILD

CHILD CARE REIMBURSEMENT

MISS

MISSISSIPPI CHILD SUPPORT

CLKCRT

CLERK OF COURT-LEE COUNTY

MOOCLK

MOORE COUNTY CLK OF COURT

DEBT

US DEPT OF THE TREASURY

NCAE

NCAE DUES

DENTEC

DENTAL INS EMPLOYEE/CHILD

NCCHLD

NC CHILD SUPPORT

DENTEE

DENTAL INS EMPLOYEE ONLY

NCSEAA

STUDENT LOAN DEBT

DENTES

DENTAL INS EMPLOYEE/SPOUSE

NEWJER

NEW JERSEY FAMILY SUPPORT

DENTFA

DENTAL INS EMPLOYEE/FAMILY

NORTH

ING- NORTHERN LIFE INSURANCE CO

DENTX

DENTAL ADJUSTMENT

NYCHLD

NEW YORK CHILD SUPPORT

DEPT E

STUDENT LOAN DEBT

NYLIFE

N Y LIFE INS & ANNUITY CO

DISABL

AFLAC/DISABILITY INS

OSI

STUDENT LOAN DEBT

DNCESC

DENTAL EMPL/CHILD ESCROW

OTHER

OTHER DEDUCTIONS

DNFESC

DENTAL EMPL/FAMILY ESCROW

PAYCO

STUDENT LOAN DEBT

DNSESC

DENTAL EMPL/SPOUSE ESCROW

PENC

PROFESSIONAL EDUC OF NC

DNTESC

DENTAL EMP/ONLY ESCROW

PERSH

PERSHING LLC

DPI

DEPT PUBLIC INSTR GARNISHMENT

PHNIX

PHOENIX HOME LIFE

EIC-A

EARNED INCOME CREIDT

PUTNAM

PUTNAM INVESTMENTS

EQUIT

EQUITABLE LIFE INSURANCE

RFRT

REFUND RETIREMENT

ESC

EMPLOYMENT SECURITY COMM

RFSS

REFUND SOCIAL SECURITY

FAMILY

CHILD SUPPORT PAYMENT

SCOT

SCOTLAND CO TX GARNISHMENT

FSTINV

FIRST INVESTORS

SE

STATE PLAN EMPLOYEE ONLY

GARN 1

CITY GARNISHMENT

SE B

BASIC PPO EMPLOYEE ONLY

GARN 2

LEE COUNTY GARNISHMENT

SE C

CHOICE PPO EMPLOYEE ONLY

GARN 3

STATE GARNISHMENT

SE C1

CHOICE PPO EMPLOYE ONLY (1/2)

GARN 4

IRS GARNISHMENT

SE P

PLUS EMPLOYEE ONLY

GARN 5

HARNETT CO GARNISHMENT

SE PX

ESCROW PLUS EMP ONLY

GARN 6

MOORE CO TAX GARNISHMENT

SEC

STATE PLAN & CHILD

GARN 7

POWELL, ROGERS & SPEAKS

SECX

ESCROW-STATE PLAN & CHILD

GARN 8

CHATHAM CO TAX GARNISHMENT

SEC B

BASIC PPO EMPLOY & CHILD

GARN 9

WAKE CO TAX GARNISHMENT

SEC BX

ESCROW-BASIC PPO EMP&CHILD

GARN10

IRS GARNISHMENT

SEC C

CHOICE PPO EMPLOY & CHILD

GRC

STUDENT LOAN DEBT

SEC CX

ESCROW-CHOICE PPO EMP&EHD

GTAMER

GREAT AMERICAN LIFE INS CO

SEC P

PLUS PPO EMPLOY & CHILD

HM457

HORACE MANN 457B

SEC PX

ESCROW-PLUS PPO EMP&CHILD

HORACE

HORACE MANN LIFE INS CO

SECU

STATE EMP CREDIT UNION

IJL

IJL WACHOVIA

SES B

BASIC PPO EMPLOY & SPOUSE

ING457

ING/RELIASTAR 457

SES BX

ESCROW-BASIC PPO EMP&SPOUSE

INTCAR

INTENSIVE CARE

SES C

CHOICE PPO EMPLOYEE &SPOUSE

SES CX

ESCROW-CHOICE PPO EMP&SPOUSE

TERM

HORACE MANN LIFE INS CO

SES P

PLUS PPO EMPLOYEE & SPOUSE

TERM2

H/MANN TERM LIFE 12 MTH

SES PX

ESCROW-PLUS PPO EMP&SPOUSE

TRUSTE

STANDING TRUSTEE C-13

SF

STATE PLAN FAMILY

UNITED

UNITED WAY OF LEE COUNTY

SFX

ESCROW-STATE PLAN FAMILY

USA

STUDENT LOAN DEFAULT

SF B

BASIC PPO FAMILY

VALIC1

VALIC PLAN 1 403

SF BX

ESCROW-BASIC PPO FAMILY

VALIC2

VALIC PLAN 2 457

SF C

CHOICE PPO FAMILY

VIF

LOAN REPAYMENT

SF CX

ESCROW-CHOICE PPO FAMILY

VIS1

VISION EMPLOYEE ONLY

SF M

STATE PLAN FAMILY MEDICARE

VIS2

VISION EMP + ONE

SF MX

ESCROW-SHP FAMILY MEDICARE

VIS21

VISION EMP ONLY 12 MTH

SF P

PLUS PPO FAMILY

VIS22

VISION EMPLOYEE + ONE

SF PX

ESCROW-PLUS PPO FAMILY

VIS23

VISION EMPLOYEE + FAMILY

SOCSEC

MEDICARE ADJUSTMENT-STATE

VIS3

VISION EMPLOYEE + FAMILY

SOCSE2

MEDICARE ADJUSTMENT-LOCAL

VT

VERMONT STUDENT LOAN DEBT

SOCSE3

MEDICARE ADJUSTMENT-FEDL

401EMP

401K PRUDENTIAL

SOCSE5

MEDICARE ADJUSTMENT-SFS

401K

401K PRUDENTIAL

SPEVNT

AFLAC SPECIFIED EVENT

401L

401K LOAN

STLOAN

STUDENT LOAN REPAYMENT

401R

401 ROTH- PRUDENTIAL