Adoption Date: 06/22/2021

History: 05/24/22 (reviewed), 4/11/23 (updated), 4/23/24 (updated)

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 Medicaid 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 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.

Deductions from the Iowa City Community School District employees’ payroll checks shall be limited to the following items:

• Federal income tax
• State income tax
• Health insurance
• Dental insurance premiums
• Vision Insurance premiums
• Supplemental life insurance premiums
• State retirement tax
• Social Security tax
• Annuity contributions
• Credit unions
• Flexible benefit (Section 125)
• Iowa City Community School District Foundation
• Charitable Payroll Deduction Campaign
• U.S. Savings Bonds
• Others required by law or specially approved

Policy References:

Legal Reference:

Iowa Code §§ 91A.2(4), .3; 294.8-.9, .16.

Cross Reference:

406.5	Licensed Employee Group Insurance Benefits
406.6	Licensed Employee Tax Shelter Program
412.4	Classified Employee Tax Shelter Program
706.1	Payroll Periods