Ease of administration shall be the primary consideration for payroll deductions, other than those required by law. Payroll deductions shall be 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, and/or approved tax sheltered annuity programs. Requests for these deductions shall be made in writing to the superintendent. Requests for purchase or change of tax-sheltered annuities may be made only once per month. It shall be 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 shall be followed.
Legal Reference: Iowa Code §§ 91A.2(4), .3; 294.8-.9, .16.
Cross Reference: 406.6 Licensed Employee Tax Shelter Program 412.4 Classified Employee Tax Shelter Program 706.1 Payroll Periods
Approved Dec. 13, 2004
Reviewed November 20, 2023
Revised February 9, 2009