706 PAYROLL PROCEDURES

706.1 PAYROLL PERIODS

The payroll period for the Wapello Community School District shall be monthly and biweekly. Each bargaining unit employee shall be paid as provided for in Article XV - Wages and Salaries of the Master Contract. Administrators shall be paid on the 20th day of each month. Non-certified employees shall be paid every two weeks.

 

It shall be the responsibility of the board secretary to issue payroll to employees in compliance with this policy.

 

 

 

Legal Reference:          Iowa Code §§ 20.9; 91A.2(4), .3 (1993).

 

 

 

Cross Reference:         706.2 Payroll Deductions

 

 

 

Approved:      7/18/95

Reviewed:      12/13/01; 12/12/07; 12/14/11; 6/12/19; 3/13/24

Revised:         12/13/01

706.2 PAYROLL DEDUCTIONS

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, federal insurance contributions, and the Iowa Public Employees' Retirement System.  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 from the employee.

 

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

 

It shall be 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: 7/18/95

Reviewed: 12/13/01; 12/12/07; 12/14/11; 6/12/19; 3/13/24

Revised: 12/13/01; 4/17/24

706.3 REDUCTION IN EMPLOYEE PAY

The district provides leaves of absences to allow employees to be absent from work to attend to important matters outside of the workplace. As public employers, school districts are expected to record and monitor the work that employees perform and to conform to principles of public accountability in their compensation practices.

 

Consistent with principles of public accountability, it is the policy of the district that, when an employee is absent from work for less than one work day and the employee does not use accrued leave for such absence, the employee’s pay will be reduced or the employee will be placed on leave without pay if:

  • The employee has not sought permission to use paid leave for this partial-day absence,
  • The employee has sought permission to use paid leave for this partial-day and permission has been denied,
  • The employee’s accrued paid leave has been exhausted, or
  • The employee chooses to use leave without pay.

 

In each case in which an employee is absent from work for part of a work day, a deduction from compensation will be made or the employee will be placed on leave without pay for a period of time that is equal to the employee’s absence from the employee’s regularly scheduled hours of work on that day.

 

 

 

Legal Reference:       29 U.S.C. Sec. 2 13(a)

                                   29 C.F.R. Part 541

 

 

 

Cross Reference:       409.2  Employee Leaves of Absence

 

 

 

Approved: 8/25/05

Reviewed: 12/12/07; 12/14/11; 6/12/19; 3/13/24

Revised:  4/17/24

706.3R1 REDUCTION IN EMPLOYEE PAY REGULATION

The district complies with all applicable laws with respect to payment of wages and benefits to employees including laws such as the federal Fair Labor Standards Act and the Iowa Wage Payment Collection Act. The district will not make pay deductions that violate either the federal or state laws.

 

Any employee who believes that the district has made an inappropriate deduction or has failed to make proper payment regarding wages or benefits is encouraged to immediately consult with the appropriate supervisor. Alternatively, any employee may file a formal written complaint with the Superintendent of Schools. Within 15 business days of receiving the complaint, the Superintendent will make a determination as to whether the pay deductions were appropriate and provide the employee with a written response that may include reimbursement for any pay deductions that were not appropriately made.

 

This complaint procedure is available in addition to any other complaint process that also may be available to employees.