The board will establish compensation for licensed employees' positions keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other factors deemed relevant by the board.

It is the responsibility of the superintendent to make a recommendation to the board annually regarding licensed employee compensation. The base wages of licensed employees are subject to review and modification through the collective bargaining process.

Legal Reference:  Iowa Code §§ 20.1, .4, .7, .9; 279.8.

Cross Reference:  405 Licensed Employees - General
                                       406.2 Licensed Employee Compensation Advancement

Approved: March 1996.
Reviewed:  April 2009, January 2011, January 2014, January 2017, May 2020

The board will determine if licensed employees will advance in compensation for their licensed employees' positions, keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other considerations as determined by the board.

It is the responsibility of the superintendent to make a recommendation to the board for the advancement of licensed employees.

Legal Reference:  Iowa Code §§ 20.1, .4, .7, .9; 279.8.

Cross Reference:  405 Licensed Employees - General
                                       406 Licensed Employee Compensation and Benefits

Approved: March 1996.
Reviewed:  April 2009, January 2011, January 2014, January 2017, May 2020

Continued education on the part of licensed employees may entitle them to advancement in compensation. Licensed employees who have completed additional hours may be considered for advancement. The board may determine which licensed employees will advance in compensation for continued education keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and any other items deemed relevant by the board.

Licensed employees who wish to obtain additional education for advancement must notify the school business official by August 1 of the school year preceding the actual year when advancement occurs. The superintendent has the discretion to approve credit outside the employee's area of endorsement or responsibility.

It is the responsibility of the superintendent to make a recommendation to the board for the advancement of a licensed employee.

Legal Reference:  Iowa Code §§ 20.1, .4, .7, .9; 279.8.

Cross Reference:  405 Licensed Employees - General
                                       406 Licensed Employee Compensation and Benefits

Approved: March 1996.
Reviewed:  April 2009, January 2011, January 2014, January 2017, May 2020

A licensed employee may volunteer or be required to take on extra duty, with the extra duty being secondary to the major responsibility of the licensed employee. The board may, in its sole discretion, establish compensation for extra duty licensed employee positions, keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other considerations as determined by the board.

Vacant extra duty positions, for which extra compensation will be earned, will be posted to allow qualified licensed employees to volunteer for the extra duty. If no licensed employee volunteers for extra duty, the superintendent will assign the extra duty positions to qualified licensed employees. The licensed employee will receive compensation for the extra duty required to be performed.

It is the responsibility of the superintendent to make a recommendation to the board annually as to which licensed employees will have the extra duty, and the compensation for extra duty, for the board's review.

Legal Reference:  Iowa Code §§ 279.8, .13-.15, .19A-B.

Cross Reference:  405 Licensed Employees - General
                                       406 Licensed Employee Compensation and Benefits

Approved: March 1996.
Reviewed:  April 2009, January 2011, January 2014, January 2017, May 2020

Licensed employees are eligible for group insurance and health benefits. The board will select the group insurance program and the insurance company which will provide the program. Since the district employees less than an average of at least 50 full-time employees (including an equivalent for part-time employees), the district is not subject to the ACAs Employer Mandate.

Full-time licensed employees are eligible to participate in the health and major medical, life, and long-term disability group insurance plans. Regular part-time employees who wish to purchase insurance coverage may participate in group insurance programs by meeting the requirements of the insurer. Full-time and regular part-time licensed employees who wish to purchase insurance coverage for their spouse or dependents may do so by meeting the requirements of the insurer.

Licensed employees and their spouse and dependents may be allowed to continue coverage of the school district's group health insurance program if they cease employment with the school district by meeting the requirements of the insurer.

This policy statement does not guarantee a certain level of benefits. The board will have the authority and right to change or eliminate group insurance programs for its licensed employees.

Legal Reference:  Iowa Code §§ 20.9; 85; 85B; 279.12, .27; 509; 509A; 509B.
                                       Internal Revenue Code § 4980H(c)(4); Treas. Reg. § 54.4980H-1(a)(21)(ii).
                                       Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 78 Fed. Reg. 217, (Jan 2, 2013).
                                       Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 79 Fed. Reg. 8543 (Feb. 12, 2014).

Cross Reference:  405.1 Licensed Employee Defined
                                       706.2 Payroll Deductions

Approved: March 1996.
Reviewed:  April 2009, January 2011, January 2014, January 2017, May 2020

The board authorizes the administration to make a payroll deduction for licensed employees' tax sheltered annuity premiums purchased from a company or program chosen by the board and collective bargaining unit.

Licensed employees wishing to have payroll deductions for tax sheltered annuities shall make a written request to the superintendent or the board secretary.

The requirements stated in the Master Contract between employees in that certified collective bargaining unit and the board regarding the tax sheltered annuities of such employees shall be followed.

Legal Reference:  Small Business Job Protection Act of 1996, Section 1450 (a), repealing portions of IRS REG SS 1.403(b)-1(b)(3).
                                       Iowa Code §§ 20.9; 260C; 273; 294.16 (1995) (2007)
                                       1988 Op. Att'y Gen. 38.
                                       1976 Op. Att'y Gen. 462, 602.
                                       1966 Op. Att'y Gen. 211, 220.

Cross Reference:  706      Payroll Procedures

Approved:   April 1996            
Reviewed:  January 2017, May 2020