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, social security, and the Iowa Public Employees' Retirement System (IPERS).
Employees may elect to have payments withheld for professional dues, district-related and mutually agreed upon group insurance coverage, and/or tax sheltered annuity programs. Requests for these deductions will be made in writing to the superintendent. Requests for purchase or change of tax sheltered annuities may be made by mid August prior to the start of each new school year.
It is the responsibility of the superintendent to determine which additional payroll deductions will be allowed.
Legal Reference: Iowa Code §§ 91A.5, .3; 97B.11; 279.12; 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 10-18-04 Reviewed 4-20-09, 12-22-15 3-18-2019 Revised 3-18-2019