The payroll period for the school district is monthly.  Employees are paid on the 25^th day of each month.  If this day is a holiday, recess, or weekend, the payroll is paid on the
last working day prior to the holiday, recess or weekend.

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

The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the board regarding payroll periods of such employees will be
followed.

Legal Reference:  Iowa Code §§ 20.9; 91A.2(4), .3 (2007).

Cross Reference:  706.2    Payroll Deductions

Approved    4-16-12                              
Reviewed                                                                               
Revised                   

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 business manager.  Requests for purchase or change of tax-sheltered annuities may be made by the 10^th
of the month.

It is the responsibility of the superintendent to determine which additional payroll deductions will be allowed.

The requirements stated in the Master Contract between employees in a certified collective bargaining unit and the board regarding payroll deductions of such employees will
be followed.

Legal Reference:  Iowa Code §§ 91A.2(4), .3; 294.8-.9, .15-.16; 422 (2007).

Cross Reference:  406.6    Licensed Employee Tax Shelter Programs
                                       412.4    Classified Employee Tax Shelter Programs
                                       706.1    Payroll Periods

Approved    4-16-12                              
Reviewed                                                                               
Revised                   

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 absence 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 which 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 References:  409.8    Licensed Employee Unpaid Leave
                                         414.8    Classified Employee Unpaid Leave

Approved    4-16-12                  
Received                                              
Revised