Ease of administration is the primary consideration for payroll deductions, other than those required by law.  Payroll deductions are made for federal income tax withholdings, Iowa income tax withholdings, federal insurance contributions, and the Iowa Public Employees' Retirement System (IPERS).  In addition, any employee may elect to have payments withheld for district related and mutually agreed upon group insurance coverage and/or tax-sheltered annuity programs.

Written requests for the purchase of or a change in tax-sheltered annuities shall be on file in the payroll department thirty (30) days prior to the desired effective date.  Requests for reductions in gross wages for contributions to tax-sheltered annuities shall conform to the standards of Internal Revenue Service, and all other governing and regulatory agencies in effect at the time of the request.  Deductions for tax-sheltered annuities may be revoked thirty (30) days after receiving a written request form the employee.

The district may deduct wages as required or allowed by state or federal law or by order of the court of competent jurisdiction.       

It is the responsibility of the superintendent or superintendent's designee to determine which additional payroll deductions will be allowed.

Payroll deduction requirements stated in the employee handbook, if any, will be followed.

 

Legal Reference:           Iowa Code §§ 91A.2(4), .3; 294.8-.9, .16.

 

Cross Reference:           406.6      Licensed Employee Tax Shelter Programs

                                    412.4       Classified Employee Tax Shelter Programs

                                    706.1        Payroll Periods

 

 

ApprovedAugust 15, 2022                     Reviewed                                               Revised May 20, 2024

The district provides leaves of absences to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.

Consistent with principles of public accountability, it is the policy of the district that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee’s pay will be reduced or the employee will be placed on leave without pay if:

• the employee has not sought permission to use paid leave for this partial-day absence,
• the employee has sought permission to use paid leave for this partial-day absence and permission has been denied,
• the employee’s accrued paid leave has been exhausted, or,
• the employee chooses to use leave without pay.

In each case in which an employee is absent from work for part of a work day, a deduction from compensation will be made or the employee will be placed on leave without pay for a period of time which is equal to the employee’s absence from the employee’s regularly scheduled hours of work on that day.

 

NOTE:   This is a mandatory policy.

 

Legal Reference:               29 U.S.C. Sec. 2 13(a)

29 C.F.R. Part 541

 

Cross References:              409.2 – Employee Leaves of Absence

 

 

Approved  August 15, 2022                   Received                                              Revised May 20, 2024