The payroll period for the school district shall be a month.  All school district personnel shall be paid on the twentieth (20^th) day of each month. If this day is a holiday, recess, or weekend, the payroll shall be paid on the last working day prior to the holiday, recess or weekend.

It shall be the responsibility of the board secretary to issue payroll to school district personnel in compliance with this policy.

Any requirements in the master contract between school district personnel and the board shall be followed regarding payroll periods for school district personnel which are a part of the collective bargaining unit.

Legal Reference:  Iowa Code §20.9 (1991)

Cross Reference:  806.02  Payroll Deductions

Approved:  4-23-92                            
Reviewed:  2-12-24              
Revised:  5-12-03

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 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 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

Approved:  4-23-92              
Reviewed:  2-08-21              
Revised:  2-13-19