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Adoption

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Assistance - Cash Payment

Payment processed as Adoption Assistance pay type

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• Not exempt from:
  • Medicare taxation
  • OBES ODJFS wages
• City taxes treated according to how the 'Tax Non Cash Earn' flag is set on the Payroll Item Configuration record 

Adoption

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Assistance - Section 125

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Treated as

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Wages

Set up as Payroll Item Configuration/Item with Type as Adoption Assistance

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If paid through warrant and the district wants the amounts to appear on the W2 form see separate document for more details-Reimbursable Employee Expenses

Fringe Benefits

Amounts must be entered in Core/Adjustments on the Federal 001 record using Type- 'Fringe Benefit'

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• Exempt from
  • Federal taxation
  • Ohio Taxation
  • City withholdings
  • Medicare
  • OBES ODJFS Reporting

• Not exempt from:
  • SERS/STRS 

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• Enter only board portions in Payroll Item records
• Exempt from
  • Federal taxation
  • Ohio taxation
  • City withholdings
  • Medicare
  • OBES ODJFS reporting
  • SERS/STRS 

Insurance Amounts Paid to Annuity Company

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• Exempt from:
  • Ohio taxation
  • SERS/STRS
  • OBES ODJFS reporting

• Not exempt from:
  • Federal taxation
  • Medicare taxation
• City taxation will be according to the 'Tax Employer Amount' flag in payroll item configuration

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