PAYROLL PERIODS

Code No. 706.1

It shall be the policy of the Board of Directors that all personnel of the school district shall be paid on the fifth (5th) and the twentieth (20th) day of each month.  If a payday falls on or during a holiday, vacation, or weekend, licensed employees shall receive their paychecks on the last prior working day. Pay period cut-off is the second and fourth Friday of each month. 

All regularly employed full-time and part-time licensed and classified personnel shall have the option of providing the necessary information to the Board Secretary so that all salaries or wages may be paid by direct electronic deposit to the financial institution of choice.  Casual, temporary, or substitute employees are encouraged to have salaries or wages paid by direct electronic deposit, but shall not be subject to this requirement.

It is the responsibility of the board secretary to issue payroll to employees in compliance with this policy.

Legal References:              Iowa Code Section 20.9; 91A

Cross References:              706.2 Payroll Deductions

Adopted:              04/13/1987

Reviewed:            05/13/2024

Revised:               05/13/2024

PAYROLL DEDUCTIONS
Code No. 706.2

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 a 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
    

Adopted:    03/20/2000
Reviewed:      05/13/2024
Revised:     05/13/2024
 

REDUCTION IN EMPLOYEE PAY

Code No. 706.3

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.

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

29 C.F.R. Part 541

Cross References:                     409.2 – Employee Leaves of Absence

Adopted:              1/17/2022

Reviewed:            05/13/2024

Revised:               05/13/2024