Payroll

Absent reporting is done through Frontline. If you are having issues with your Frontline account, please contact Human Relations. 

Garnishments are processed at SDCOE. If you have updated garnishment forms, please fax to 858-715-0091.

All permanent employees' pay is calculated on the average of time worked and you will receive equal payments through the year.

• Example: 11 month employee starts Aug 16th but get a check for the full month that is equal to the same amount each month.

** Note: 10/11 month employees do not get a July check.

• To view your sick or vacation time, please log into Digital Schools
  •  All Classified Permanent New Hires receive vacation entitlement after completion of 130 worked days with VUSD. For further benefit information please visit the VUSD web site to view the classified contract.
  • All Classified Permanent New Hires will get 6 months at your accrual rate day one. Remaining hours will be given once probation is completed.
    • Example: 6 months @ 3.8 hours a day = 22.8 hours at start.
  • If an employee uses all of the sick or vacation time before the end of school year, employee sick leave will be adjusted based on how many days worked. This may result in an overpayment owed to district
  •  If an employee uses sick time and leaves before the end of probation, the sick leave will be adjusted based on how many days worked. This may result in an overpayment owed to the district.
  • Once you are a permanent employee, sick and vacation hours are front loaded each year. 

•  Example: Employee works August hours; those hours will be paid in September.
  • If you are missing any hours on your paycheck, please contact the site you worked at.
  • Please note that the sites have a deadline to enter your time. If you do not submit your time sheet in time, time will be delayed for those hours worked by another month.

The following will be in effect starting January 1, 2026:

Social Security Taxes

• Social Security tax earnings base is $184,500 (up from $176,100 in 2025)

• An additional employee-only Medicare tax of 0.9% applies to wages in excess of $200,000 for single taxpayers and $250,000 for married taxpayers filing jointly; however, an employer must withhold additional Medicare tax from wages paid to an individual in excess of $200,000 in a calendar year, without regard to the individual’s filing status or wages paid by another employer (no change from 2025)

Health Savings Accounts

• Minimum deductible for high-deductible health plans is $1,700 for single coverage and $3,400 for family coverage (up from $1,650 and $3,300, respectively, in 2025)

• Maximum annual out-of-pocket limit for high-deductible health plans is $8,500 for single coverage and $17,000 for family coverage (up from $8,300 and $16,600, respectively, in 2025)

• Maximum contribution to a health savings account is $4,400 for single coverage and $8,750 for family coverage (up from $4,300 and $8,550, respectively, in 2025)

• Maximum “catch-up” contribution (age 55 or over) is $1,000 for single and family coverage (unchanged from 2025)

Flexible Spending Accounts

• Maximum pre-tax contribution to health care reimbursement flexible spending accounts is $3,400 (up from $3,300 in 2025)

Section 403(b) Tax-Sheltered Annuities

• Maximum amount of employee elective deferrals is $24,500 (up from $23,500 in 2025)

• Employees aged 50 or older—who also meet other requirements—can make up to $8,000 in additional catch-up contributions (Under a change made in the SECURE 2.0 Act of 2022, a higher catch-up contribution limit applies for employees aged 60, 61, 62, and 63 who participate in these plans. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.)

Section 457 Deferred Compensation Plans

• Maximum amount of employee elective deferrals is $24,500 (up from $23,500 in 2025)

• Employees aged 50 or older—who also meet other requirements—can make up to $8,000 in additional catch-up contributions (Under a change made in the SECURE 2.0 Act of 2022, a higher catch-up contribution limit applies for employees aged 60, 61, 62 and 63 who participate in these plans. For 2026, this higher catch-up contribution limit is $11,250 instead of $8,000.)

Travel Expenses

• Per diem rates (or “high-low” standard) can all be found on the General Services Administration website

• The standard mileage rate for business purposes is 72.5 cents per mile