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 (IPERS).  In addition, any employee may elect to have payments withheld for district related and mutually agreed upon group insurance coverage and/or tax-sheltered annuity programs. 

Written requests for the purchase of or a change in tax-sheltered annuities shall be on file in the payroll department thirty (30) days prior to the desired effective date.  Requests for reductions in gross wages for contributions to tax-sheltered annuities shall conform to the standards of Internal Revenue Service, and all other governing and regulatory agencies in effect at the time of the request.  Deductions for tax-sheltered annuities may be revoked thirty (30) days after receiving a written request form the employee.

The district may deduct wages as required or allowed by state or federal law or by order of the court of competent jurisdiction.

It is the responsibility of the superintendent or superintendent's designee to determine which additional payroll deductions will be allowed.

Payroll deduction requirements stated in the employee handbook, if any, will be followed.

 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 10/20/11     Reviewed  11/16/22              Revised   7-17-24