AUXILIARY SERVICES
Series 700
Policy Title: Payroll Deductions Code No. 706.2
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, Federal Insurance Contributions Act (FICA) tax, 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 the 403(b) retirement program administered by the State of Iowa Department of Administrative Retirement Investors Club. Requests for these deductions will be made in writing to the Board Secretary using the appropriate forms.
It is the responsibility of the superintendent to determine which additional payroll deductions will be allowed.
The requirements stated in the Master Contract between employees in collective bargaining units and the Board regarding payroll deductions of such employees will be followed.
Approved: December 16, 2003
Reviewed: March 9, 2021
Revised: March 9, 2021
Legal Reference: Iowa Code §§ 91.A.2(4), .3; 294.8-.9, (2013)
Cross Reference: 406.6 Licensed Employee Tax Shelter Programs; 412.4 Classified Employee Tax Shelter Programs; 706.1 Payroll Periods