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Substitutes

Substitute employees are defined as employees who serve on a temporary basis in the place of a current employee.  The Substitute Salary Schedule is posted on the human resources page.  

Substitutes are paid monthly and the Payroll Dates Schedule is posted and updated annually on the payroll department webpage.  The Payroll Dates Schedule outlines each month’s payment date as well as the date range of dates worked that will be paid on the respective pay date. 

Substitutes pay into Social Security and Medicare as outlined by law.

Social Security - The tax imposed by 26 U.S.C. 3101(a) shall be collected by the employer of designated taxpayers by deducting the amount of the tax from the wages as and when paid. 26 U.S.C. 3101–3102, 3121(b)(7)(E); 26 C.F.R. 31.3121(b)(7)-2.

Medicare - The tax imposed by 26 U.S.C. 3101(b) shall be collected by the employer of the taxpayer hired after March 31, 1986, by deducting the amount of the tax from the wages as and when paid. 26 U.S.C. 3102(a), 3121(u)