Answered by Bob Barry

My sense would be yes there are deductions across all work weeks.

Since the number of pay periods is fixed, the costs will be amortized across all compensation periods even bonus checks for 401k contributions, maybe.

If an employee tells the payroll department that their 401k is going to be a percentage of pay, let's at 5%, the company should take a deduction from every pay period unless and until the aggregate contribution would exceed the annual cap on contributions. Once the annual maximum contribution is reached, no more contributions will be taken in some instances highly compensated employees may have some checks near year end where there's no 401k deduction taken as a result.

I would think that unless there's a cap on the amount of medical insurance premiums, that premiums would be equally spread across all regular pay periods, but probably not bonus or other special compensation such as holiday awards and such.

Hope that helps!!

January 03 2012