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, 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 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) says prior to the desired effective date. Requests for reductions in gross wages for contributions to tax-sheltered annuities shall confirm 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 from 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. 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 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: November 1996
Reviewed: January 2018, July 2021, October 2026
Revised: January 1999
