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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, Medicare, Iowa Public Employees' Retirement System, and other deductions as required by law.

Employees may elect to have payments withheld for professional dues, district-related and mutually agreed upon group insurance coverage, flexible spending accounts and/or tax sheltered annuity programs.  Requests for these deductions shall be made in writing to the Business Manager.  Requests for purchase or change of tax-sheltered annuities may be made if completed by the 15th of the month.

It is the responsibility of the superintendent to determine which additional payroll deductions shall 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 shall 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

Approved:                     4-11-83

Reviewed:                     3-14-94, 11-10-08, 2-24-14, 8-12-19

Revised:                       1-26-98, 10-13-03