What deductions are mandatory? There are two types of ‘mandatory’ deductions or deductions included within the State of Vermont’s Collective Bargaining Agreements: Mandatory or Involuntary Deductions include taxes, garnishments, or tax levies. These deductions are IRS regulated or court ordered (i.e. child support) and withheld accordingly. Employee authorization for these deductions is generally not required; however, changes in tax withholding status does require written authorization. Voluntary deductions are permitted or bargained deductions that are withheld and require written authorization. These include: Medical Insurance/Domestic Partner Coverage Life Insurance Deferred Compensation – 457 Plan and Roth IRA Contributions Vermont Higher Education Investment Plan Contributions (VHEIP) Flexible Spending Accounts – Health and/or Dependent Care W4 Additional Flat Tax Amounts – Federal or State VSEA / VTA Union Dues Union Supplemental Dental, Life, Disability Insurances or other benefits as bargained.