CHAPTER 155. DEDUCTIONS FROM COMPENSATION OF COUNTY EMPLOYEES
LOCAL GOVERNMENT CODE
TITLE 5. MATTERS AFFECTING PUBLIC OFFICERS AND EMPLOYEES
SUBTITLE B. COUNTY OFFICERS AND EMPLOYEES
CHAPTER 155. DEDUCTIONS FROM COMPENSATION OF COUNTY EMPLOYEES
SUBCHAPTER A. AUTHORIZED DEDUCTIONS FOR COUNTIES
Sec. 155.001. DEDUCTIONS AUTHORIZED IN COUNTIES; PURPOSES. (a)
The commissioners court, on the request of a county employee, may
authorize a payroll deduction to be made from the employee's
wages or salary for:
(1) payment to a credit union;
(2) payment of membership dues in a labor union or a bona fide
employees association;
(3) payment of fees for parking in a county-owned facility;
(4) payment to a charitable organization; or
(5) payment relating to an item not listed in this subsection if
the commissioners court determines that the payment serves a
public purpose.
(b) In this section, "charitable organization" has the meaning
assigned by Section 659.131, Government Code.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1995, 74th Leg., ch. 433, Sec. 1, eff. Aug. 28,
1995; Acts 1995, 74th Leg., ch. 817, Sec. 1, eff. Sept. 1, 1995;
Acts 1999, 76th Leg., ch. 62, Sec. 13.04, eff. Sept. 1, 1999;
Acts 2001, 77th Leg., ch. 185, Sec. 1, eff. May 18, 2001; Acts
2003, 78th Leg., ch. 1123, Sec. 1, eff. June 20, 2003.
Sec. 155.002. EMPLOYEE'S REQUEST. (a) A request for a payroll
deduction must:
(1) be in writing;
(2) be submitted to the county auditor; and
(3) state the amount to be deducted and the entity to which the
amount is to be transferred.
(b) A request remains in effect until the county auditor
receives a written notice of revocation signed by the employee.
(c) A payroll deduction may not exceed the amount stated in the
request.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 155.003. PAYMENT OF ADMINISTRATIVE COSTS. (a) Public
funds may not be used to pay the administrative costs of making a
deduction, except for a deduction relating to the payment of
parking fees in a county-owned facility.
(b) The credit union, labor union, or employees association for
whose benefit a deduction is made shall pay any administrative
costs for making the deduction. The commissioners court shall
determine the amount of the administrative costs.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Sec. 155.004. OTHER STATUTE NOT AFFECTED. This chapter does not
affect Chapter 617, Government Code.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(16), eff.
Sept. 1, 1995.
SUBCHAPTER B. CERTAIN DEDUCTIONS MADE BY COUNTY TREASURER OR
OTHER OFFICER
Sec. 155.021. DEDUCTIONS ENUMERATED. The county treasurer or,
if another officer is specified by law, that other officer shall
make the deductions from, or take other similar actions with
regard to, the compensation of county employees as required:
(1) for employee contributions for coverage under the federal
social security program in accordance with Chapter 606,
Government Code;
(2) for the purchase of annuities or for contributions to
investments for employees in accordance with Chapter 22, Acts of
the 57th Legislature, 3rd Called Session, 1962 (Article 6228a-5,
Vernon's Texas Civil Statutes);
(3) for the purchase of United States savings bonds for
employees in accordance with Chapter 606, Government Code;
(4) for employee participation in a deferred compensation plan
in accordance with Chapter 609, Government Code; or
(5) for employee contributions to a retirement system in
accordance with Section 845.403, Government Code.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 179, Sec. 2(j), eff. Sept.
1, 1989; Acts 1993, 73rd Leg., ch. 268, Sec. 39, eff. Sept. 1,
1993.
SUBCHAPTER C. CAFETERIA PLAN SALARY REDUCTIONS
Sec. 155.041. DEFINITION. In this subchapter, "county employee"
means a person who receives compensation for service performed,
other than as an independent contractor, for a county, for a
precinct or other unit of a county, or for a county officer
acting in an official capacity.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 36, eff. Aug. 28,
1989. Amended by Acts 2001, 77th Leg., ch. 51, Sec. 1, eff. May
7, 2001.
Sec. 155.042. BENEFIT PROGRAM. The commissioners court of a
county by order or resolution may establish a program to provide
benefits that qualify for a cafeteria plan or a bona fide
compensation reduction arrangement under the federal Internal
Revenue Code of 1986 and regulations adopted under that code.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 36, eff. Aug. 28,
1989. Amended by Acts 2001, 77th Leg., ch. 51, Sec. 1, eff. May
7, 2001.
Sec. 155.043. SALARY REDUCTION AGREEMENTS. (a) If the
commissioners court establishes a program under this subchapter,
the court shall authorize county employees to enter into
voluntary agreements with the county to reduce the periodic
compensation paid the employees by the county by amounts to be
used to finance benefit options provided under the program. An
authorization under this section must be made available to all
employees of the county.
(b) Amounts by which a county employee's compensation is reduced
under an agreement under this section are excluded from the
computation of contributions and other payments governed by
federal law to the extent authorized by federal law, including
withholding payments for federal income taxes and contributions
to the federal old age and survivors insurance program, but are
not excluded in the computation of contributions to and benefits
from the Texas County and District Retirement System and other
retirement programs governed by state law.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 36, eff. Aug. 28,
1989. Amended by Acts 2001, 77th Leg., ch. 51, Sec. 1, eff. May
7, 2001.
Sec. 155.044. RULES. The commissioners court may adopt rules,
consistent with this subchapter and federal requirements, for
participation in and administration of the program authorized by
this subchapter.
Added by Acts 1989, 71st Leg., ch. 1, Sec. 36, eff. Aug. 28,
1989. Amended by Acts 2001, 77th Leg., ch. 51, Sec. 1, eff. May
7, 2001.
SUBCHAPTER D. INSURANCE DEDUCTIONS IN COUNTIES
Sec. 155.061. DEDUCTIONS AUTHORIZED. (a) The commissioners
court of a county, on the request of a county official or
employee, may authorize a payroll deduction to be made from the
official's or employee's wages or salary for the payment of
premiums on an individual insurance policy, including a health,
accident, dental, accidental death and dismemberment, disability,
cancer or other catastrophic illness or disease, hospital,
surgical, medical expense, or whole or term life insurance
policy, that insures the official or employee or the dependents
of the official or employee.
(b) If the commissioners court authorized a payroll deduction
under this section, the commissioners court may not pay any part
of the premiums on the policy.
Added by Acts 1991, 72nd Leg., ch. 302, Sec. 1, eff. Aug. 26,
1991.
Sec. 155.062. REQUEST FOR DEDUCTION. (a) A request for an
insurance deduction must:
(1) be submitted to the county officer authorized by the
commissioners court to administer payroll deductions; and
(2) state the amount to be deducted and the entity to which the
amount is to be transferred.
(b) A request remains in effect until the county officer
authorized to administer the insurance deductions receives a
notice of change.
(c) An insurance deduction may not exceed the amount stated in
the request plus the amount of any change in applicable insurance
premiums imposed after the date the request for deduction is
submitted.
(d) If the amount of an applicable insurance premium is changed
after the date the request for deduction is submitted, the county
officer authorized to administer insurance deductions shall
provide written notice of the change to each affected employee.
The notice must be provided before the change takes effect.
Added by Acts 1991, 72nd Leg., ch. 302, Sec. 1, eff. Aug. 26,
1991. Amended by Acts 1997, 75th Leg., ch. 96, Sec. 1, eff. Sept.
1, 1997.
Sec. 155.063. ADMINISTRATION OF DEDUCTIONS. (a) The
commissioners court may authorize:
(1) a county officer to administer the insurance deductions and
to transfer an insurance deduction to the appropriate entity; and
(2) the county officer to charge the appropriate entity the
costs of administering an insurance deduction.
(b) The commissioners court may require an entity that will
receive a transferred deduction under this section to submit to
the commissioners court information required by the court to
determine the stability and financial solvency of the insurance
company and of the availability of benefits under the insurance
policy.
(c) The commissioners court may require the submission of other
information the commissioners court determines necessary to
justify an insurance deduction.
(d) The payment by the county of administrative costs of making
an insurance deduction may not be considered as evidence of a
contract of the insured's employment with the county.
Added by Acts 1991, 72nd Leg., ch. 302, Sec. 1, eff. Aug. 26,
1991.