Ease of administration shall be the primary consideration for payroll deductions, other than those required by law. Payroll deductions will be made for federal income tax withholdings, Iowa income tax withholdings, federal insurance contributions, and the Iowa Public Employees' Retirement System.
The district may deduct wages as required or allowed by state or federal law or by order of a 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 will be the responsibility of the superintendent or superintendent’s designee to determine which additional payroll deductions will be allowed.
Legal Reference: Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16.
Cross Reference: 406.6 Licensed Employee Tax Shelter Programs
412.4 Classified Employee Tax Shelter Programs
706.1 Payroll Periods
Approved 11/1/2004 Reviewed 11/16/2009 Revised 12/15/2014
06/17/2019 06/17/2019
10/18/2021 10/18/2021