Clackamas ESD Staff Paycheck and Deduction Explanation 2026
Understanding Your Pay Statement
You can expect to receive an itemized pay statement with every payment of wages, commissions, or salary. We are providing the following information to ensure you understand the information on your itemized pay statement. Please reach out to our Payroll Specialist at payroll@clackesd.k12.or.us with any questions you may have.
Pay Period
Payday is typically the last office working day of each month. December’s payday will be determined annually with the understanding that employees will be paid prior to December 25th. Because there can only be 35 days between paydays, the January pay date will also be prior to the last working day of the month.
Types of pay may include
- Hourly (H) on the pay statement
- Salary (S) on the pay statement
Most CESD employees are paid in either ten or twelve equal installment payments. This is calculated as follows:
Hourly Rate x Number of Hours Worked Per Day x Number of Days in Fiscal Year=Total Salary
Total Salary is then divided by number of pay periods=Monthly Salary
Example: Mary works as a teacher for 190 days per year. She works 8 hours per day, and her salary is $50 per hour. She receives twelve checks per year.
$50 per hour x 8 hours per day x 190 days per year=$76,000
$76,000 divided by 12 paychecks = $6,333.33 per month gross salary
Paycheck deduction descriptions
| Benefit Contributions – Employer Paid | W2 Box | Description |
|---|---|---|
| 2 – PERS – OPSRP PRETAX | 14 – Other | CONTRIBUTION BY EMPLOYER TO PERS OPSRP PLAN |
| 2 – PERS – TIER 1/2 PRETAX | 14 – Other | CONTRIBUTION BY EMPLOYER TO PERS TIER ONE/TWO TAX |
| 2 – PERS After-Tax Prior Period | 14 – Other | Contribution by Employer for PERS Prior Period Adjustment |
| 2 – PERS Non Qualifying 02 | None | Salary earned in a non-qualifying PERS position |
| 2 – PERS Non Reportable Retiree Stipend | None | Retiree stipend which is not PERS eligible |
| 2 – PERS Pre-Tax Current FY Adjustment | 14 – Other | Contribution by Employer for Prior Period Adjustment |
| 2 – PERS Pre-Tax Prior FY Adjustment | 14 – Other | Contribution by Employer for Prior Period Adjustment |
| 2 – PERS SB 1049 Retirees | None | Contribution by Employer for PERS Tier One/Two Retiree |
| 2 – PERS SB 1049 Retirees – OPSRP | None | Contribution by Employer for PERS OPSRP Retiree |
| 2 – PERS Waiting | None | Employee is Waiting for PERS Eligibility |
| 2 – UAL | None | Employer Paid Debt for PERS |
| 3 – HRA Health Reimbursement Arrangement | None | CONTRIBUTION BY Employer to Health Reimbursement Account |
| 3 – OEBB ADD Admin/Conf | None | Accidental Death & Dismemberment Paid by District (ADMIN) |
| 3 – OEBB ADD Classified | None | Accidental Death & Dismemberment Paid by District (CLASSIFIED) |
| 3 – OEBB ADD Licensed | None | Accidental Death & Dismemberment Paid by District (LICENSED) |
| 3 – OEBB DENTAL | 12 – Qualified Plans | Dental Insurance Premium Paid by District |
| 3 – OEBB Life Admin/Conf | None | Life Insurance Premium Paid by District |
| 3 – OEBB Life Classified | None | Life Insurance Premium Paid by District |
| 3 – OEBB Life Licensed | None | Life Insurance Premium Paid by District |
| 3 – OEBB LTD Admin/Conf/Class | None | Long term Dis Premium Paid by District for Admin/Conf/Classified Employees |
| 3 – OEBB LTD Licensed | None | Long term Disability Premium Paid by District for Licensed Employees |
| 3 – OEBB MEDICAL | 12 – Qualified Plans | Medical Insurance Premium; largest portion paid by employer, remainder by employee |
| 3 – OEBB VISION | 12 – Qualified Plans | Vision Insurance Premium Paid by District |
| 1 – State Unemployment Tax | None | Amount paid by Employer for Unemployment Taxes |
| 1 – State Unemployment Tax Reserve WH | None | Amount paid by Employer for Unemployment Taxes |
| 1 – Workers Benefit Fund | None | Assists with Injured Workers Returning to Work |
| 1 – Workers Compensation 8868 | None | General Office Workers Comp Insurance |
| 1 – Workers Compensation DTEC | None | Domestic Terrorism, Earthquakes, and Catastrophic Workers’ Compensation Ins |
| 1 – Workers Compensation TRIA | None | Terrorism Risk Insurance |
| 1b – Workers Compensation 7380 | None | Drivers Workers Comp Insurance |
| 1b – Workers Compensation 9101 | None | All Other Employees Workers’ Compensation Insurance |
| Deductions: Taxes and Required Withholdings | W2 Box | Description |
|---|---|---|
| 1 – Federal Withholding Tax | 2 – Federal | Withholding amount for federal taxes |
| 1 – FICA Medicare | 6 – Medicare | Withholding that funds the Medicare Program (1.45%) |
| 1 – FICA Social Security | 4 – Social Security | Withholding that funds the Social Security Program (6.2% of wages) |
| 1 – Metro Supportive Housing Tax | 19 – Local | Withholding for Metro Supportive Housing Tax |
| 1 – Oregon Paid Medical & Family Leave | 14 – Other | Amount withheld for Oregon Paid Medical & Family Leave |
| 1 – Oregon State Tax | 17 – State | Amount withheld for Oregon State Taxes |
| 1 – Oregon Statewide Transit Tax | 14 – Other | Amount withheld for Oregon Statewide Transit Taxes |
| 6 – Collection of Pay Advance | None | Reimbursement of CESD for payroll advance |
| OTHER DEDUCTIONS ELECTED BY EMPLOYEE | W2 Box | Description |
|---|---|---|
| 1 – Direct Deposit Net Pay | None | Amount deposited into your bank account |
| 1c – Direct Deposit Deduction 1 | None | Employee directed |
| 1c – Direct Deposit Deduction 2 | None | Employee directed |
| 1c – Direct Deposit Deduction 3 | None | Employee directed |
| 2 – PERS OPSRP IAP Voluntary After Tax | 14 – Other | OPSRP Voluntary IAP Contribution (Employee Directed) |
| 2 – PERS Tier 1/2 IAP Voluntary AfterTax | 14 – Other | Tier One/Two IAP Contributions (Employee Directed) |
| 4 – OEBB Long Term Care | None | Optional Insurance for Long Term Care Coverage |
| 4 – OEBB LTC Spouse | None | Optional Insurance for Long Term Care Coverage (Spouse) |
| 4 – OEBB Short Term Disability | None | Optional Insurance for Short Term Disability |
| 4 – OEBB Surcharge | None | Surcharge for OEBB/PEBB Couples |
| 4 – OEBB Voluntary Child ADD | None | Optional Insurance for Child Accidental Death & Dismemberment |
| 4 – OEBB Voluntary Child Life | None | Optional Insurance for Child Life Insurance |
| 4 – OEBB Voluntary Employee ADD | None | Optional Insurance for Employee Accidental Death & Dismemberment |
| 4 – OEBB Voluntary Employee Life | None | Optional Insurance for Employee Life Insurance |
| 4 – OEBB Voluntary Spouse ADD | None | Optional Insurance for Spouse Accidental Death & Dismemberment |
| 4 – OEBB Voluntary Spouse Life | None | Optional Insurance for Spouse Life Insurance |
| 5 – AFLAC Pre-Tax | 14 – Other | AFLAC Insurance |
| 5 – SEC 125 Dependent Care Assist | 10 – Depended Care Benefit | Section 125 Deduction for Dependent Care |
| 5 – SEC 125 Medical Expense Acct | 14 – Other | Section 125 Deduction for Medical Expenses |
| 6 – AFLAC After-Tax | None | AFLAC Insurance |
| 6 – Coffee | None | Deduction for Coffee Service |
| 6 – Union Dues Classified Local | 14 – Other | Union Dues for Classified Employees |
| 6 – Union Dues Classified OEA NEA | 14 – Other | Union Dues for Classified Employees |
| 6 – Union Dues Licensed Local | 14 – Other | Union Dues for Licensed Employees |
| 6 – Union Dues Licensed OEA/NEA | 14 – Other | Union Dues for Licensed Employees |
| 6 – United Way | 14 – Other | Charitable Giving |
| 6 – Sunshine Fund | None | Charitable Giving |
| 7 – Garnishment – Floyd C. Mattson | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 7 – Garnishment – Mark Passannante | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 7 – Garnishment – Midland Credit Management | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 7 – Garnishment – Office of the Trustee | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 7 – Garnishment – OR Child Support | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 7 – Garnishment – Portfolio Recovery | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 7 – Garnishment – State of Oregon | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 7 – Garnishment – US Dept. of Justice | None | Garnishments Due to Legal Orders (taxes, debt, child support) |
| 8 – TSA – Delaware Funds Trad. | 12 – Qualified Plans | Supplemental Retirement Plans |
| 8 – TSA – OSGP Roth | 12 – Qualified Plans | Supplemental Retirement Plans |
| 8 – TSA – ASPire EE Paid | 12 – Qualified Plans | Supplemental Retirement Plans |
| 8 – TSA – Equitable Life – Traditional | 12 – Qualified Plans | Supplemental Retirement Plans |
| 8 – TSA – Fidelity Funds | 12 – Qualified Plans | Supplemental Retirement Plans |
| 8 – TSA – T. Rowe Price | 12 – Qualified Plans | Supplemental Retirement Plans |
| 8 – TSA – Vanguard Fiduciary Roth | 12 – Qualified Plans | Supplemental Retirement Plans |
| 9 – Domestic Partner | None | Domestic Partner Insurance Amounts |
| 9 – Employee PR Advance | None | Reimbursement of Payroll Advance |
| 9 – Taxable Benefit – Excess Life Ins | 12 – Qualified Plans | Income for Employer Provided Life Insurance Exceeding $50K |
