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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, 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