Business Procedures and Non-Instructional Series
700 Series
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 professional dues, district-related and mutually agreed-up group insurance coverage, United Way, and/or tax sheltered annuities will be accepted fifteen (15) days prior to the fifth (5th) of the month payroll. Any and all deductions may be revoked thirty (30) days after receiving a written request from 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. Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district. Requests for these deductions will be made in writing to the superintendent.
It is the responsibility of the superintendent or superintendent’s designee to determine which additional payroll deductions will be allowed.
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: 1/17/2022
Revised: 1/17/2022
