Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district. The board may authorize the administration to make a payroll deduction for classified employees' tax-sheltered annuity premiums purchased from a company or program if chosen by the board.
Classified employees wishing to have payroll deductions for tax sheltered annuities will make a written request to the superintendent.
Legal Reference: Small Business Job Protection Act of 1996, Section 1450(a), repealing portions of IRS REG § 1.403(b)-1(b)(3).
Iowa Code §§ 260C; 273; 294.16.
Cross Reference: 706 Payroll Procedures
Approved: March 1996
Reviewed: April 2009, January 2011, January 2014, January 2017, May 2020
