This subsidy is applied by the Statewide Payroll System when the employee is established in a retirement or pension system. It is computed as a percent of the stated annual salary, divided by the number of pay period ending dates for the fiscal year over which the employee's deduction would be active (divisor column below ) and taken as a fixed amount from the first dollar of wages. This subsidy is charged whenever wages are paid, even if by nature of the plan the employees do not make a contribution or do not make a contribution until reaching the value of the OASDI FICA wage base ($102,000 in calendar 2008). However, if the employees are required to make a contribution and have insufficient wages for their own contribution, no subsidy will be charged. | Employer Paid Deduction | Related Employee Paid Deductions | | Deduction
Code | Pay Stub
Description | Object | COM Sub-Object | FY 2009
Rate | Divisor** | Deduction
Code | Pay Stub
Description | | 73 | RET/PEN SUB | 01 | 0163 | 11.70% | 20 | 08* | ST TCHR RETMT | | | | 01 | 0161 | 8.73% | 26/27 | 09* | ST EMP RETMT | | | | 01 | 0165 | 20.53% | 26/27 | 10* | ST POL RETMT | | | | 01 | 0166 | 43.61% | 12 | 11* | JUDGES RETMT | | | | 01 | 0166 | 43.61% | 12 | AE | JUDGES NONCTRB | | | | 01 | 0161 | 8.73% | 12 | 12* | LEGIS RETMT | | | | 01 | 0161 | 8.73% | 12 | CB | LEGIS NONCTRB | | | | 01 | 0164 | 11.70% | 20 | 17* | ST TCHR PENS | | | | 01 | 0164 | 11.70% | 20 | DA* | ST TCH ALT PEN | | | | 01 | 0162 | 8.73% | 26 | 18* | ST EMP PENSION | | | | 01 | 0162 | 8.73% | 26/27 | DC* | ST EMP ALT PEN | | | | 01 | 0169 | 36.99% | 26/27 | BQ* | LAW ENF RETMT | | | | 01 | 0169 | 36.99% | 26/27 | BR* | LAW ENF PENS | | | | 01 | 0168 | 7.25% | 20 | 28 | TIAA NCTR ORP | | | | 01 | 0168 | 7.25% | 20 | DH | FDLTY NCTR ORP | | 95 | FED EMP SAVSUB | 01 | 0199 | Fixed Amt | NA | 30 | FED EMP SAVING | | 98 | FCSRET SUBSIDY | 01 | 0170 | 7.00% | NA | 19 | FCS RETMT | | 97 | FERS RET SUB | 01 | 0170 | 11.20% | NA | 96 | FERS RETMT | Agencies with employees who have Baltimore City Retirement or Pension (Deductions 15, BC or BW) or County Retirement or Pension (Deduction 44) are responsible for directly remitting the matching employer share to the appropriate office and charging the proper object and Comptroller of Maryland (COM) sub-object through R*STARS. * All employee contributions for these systems are Federal income tax sheltered but continue to be taxable for FICA (Social Security ) and Maryland State income tax. ** Employees paid through Regular Payroll System will have a divisor of 27 pays. UM System employees will continue to have a divisor of 26 pays. | 
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