Pay Deductions and Setoffs The law requires that Wilkinson/Ace make certain deductions from every employee's compensation. Among these are applicable federal, state, and local income taxes. Wilkinson/Ace also must deduct Social Security taxes on each employee's earnings up to a specified limit that is called the Social Security "wage base." Wilkinson/Ace matches the amount of Social Security taxes paid by each employee. Wilkinson/Ace offers programs and benefits beyond those required by law. Eligible employees may voluntarily authorize deductions from their paychecks to cover the costs of participation in these programs (i.e. Health Insurance, Cafeteria Plan, 401k, Savings Account, Accounts Receivable Payments, AFLAC, Dental Insurance). Pay setoffs are pay deductions taken by Wilkinson/Ace, usually to help pay off a debt or obligation to Wilkinson/Ace or others. If an employee accumulates an Accounts Receivable Balance, pay deductions will be taken according to our Tool Policy (see Section 580). If you have questions concerning why deductions were made from your paycheck or how they were calculated, your supervisor can assist in having your questions answered. Policy No. 410