• 706.2


    Code No. 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 (IPERS).

    Employees may elect to have payments withheld for professional dues, district-related and mutually agreed upon group insurance coverage, 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 in writing to the board secretary.

    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; (2009).

    Cross Reference:                        406.6 Licensed Employee Tax Shelter Programs

                                                  412.4 Classified Employee Tax Shelter Programs

                                                  706.1 Payroll Periods

    Approved: 05/23/2007

    Reviewed: 01/18/2007, 08/18/2016

    Revised: