29 Del. C. § 6055: Payroll deductions [Effective upon implementation of contingency in 85 Del. Laws, c. 399, § 4].

The Office of Management and Budget is authorized to make payroll deductions under this chapter pursuant to rules or procedures adopted by the Board for any public officer or employee of the State who has authorized such deductions in writing, or who has been automatically enrolled under this chapter. The Treasurer of the State shall account for all such payroll deductions and shall make payment of such deductions in accordance with applicable law and regulations. Any income deferred under such a plan shall continue to be included as regular compensation for the purpose of computing the contributions to and benefits from the State Employees’ Pension Plan, any pension plan for members of the state judiciary and any pension plan for members of the State Police. Unless subject to the provisions of § 6062 of this title, any sum so deferred shall not be included in the computation of any federal or state income taxes withheld on behalf of any such employee, but shall be included for computation of Social Security Administration contributions.