706 PAYROLL PROCEDURES

706.1 PAYROLL PERIODS

The payroll period for the school district is monthly. Employees shall be paid on the  20th 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 is the responsibility of the board secretary to issue payroll to employees in compliance with this policy.

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

 

Legal Reference:

     Iowa Code §§ 91A.

Cross Reference:

     706.2  Payroll Deductions

 

Approved:  11/9/1981                                           Reviewed: 10/12/2020                                   Revised: 10/12/2020

 

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 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. 

Note: Boards should adopt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.). 

 

For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 25 #4 – May 1, 2017. 

 

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:   11/9/1981                          Reviewed:  10/12/2020                     Revised:    4/10/2018

706.3 PAY DEDUCTIONS

The district provides leaves of absence to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.

Consistent with principles of public accountability, it is the policy of the district that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee's pay will be reduced or the employee will be placed on leave without pay if:

  • the employee has not sought permission to use paid leave for this partial-day absence,

  • the employee has sought permission to use paid leave for this partial-day absence and permission has been denied,

  • the employee's accrued paid leave has been exhausted, or,

  • the employee chooses to use leave without pay.

In each case in which an employee is absent from work for part of a work day, a deduction from compensation will be made or the employee will be placed on leave without pay for a period of time which is equal to the employee's absence from the employee's regularly scheduled hours of work on that day.   

Legal Reference:

     29 U.S.C. Sec. 213(a) (2012)

     29 C.F.R. Part 541 (2012)

Cross References:

     409.2 Employee Leaves of Absence

     

 

Approved:    1/14/2020                       Received: _______________                              Revised: __________

 

706.3R1 PAY DEDUCTION

The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act. The district will not make pay deductions that violate either the federal or state laws.

Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Business Manager. Within 15 business days of receiving the complaint, the Business Manager will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.

This complaint procedure is available in addition to any other complaint process that also may be available to employees.

 

Approved: 10/12/2020                           Reviewed:  _____________                    Revised:  ______________