706.2 - Payroll Deductions

 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, social security, and the Iowa Public Employees' Retirement System.

Employees may elect to have payments withheld for professional dues, district-related and mutually agreed upon group insurance coverage, flex medical spending accounts, dependent care spending accounts, and/or tax sheltered annuity programs.  Requests for these deductions will be made in writing to the superintendent.  Requests for purchase or change of tax-sheltered annuities may be made by 25th of the previous month.

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

The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the board regarding payroll deductions of such employees will be followed.

 

 

Legal Reference:  Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16; 422 (2003).

Cross Reference:  406.6  Licensed Employee Tax Shelter Programs
                                       412.4  Classified Employee Tax Shelter Programs
                                       706.1  Payroll Periods

Approved  7/10/89     
Reviewed 11/15/21             
Revised  7/12/05