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403.27 - Pay Deductions

 

 

 

Exempt Employees

The district provides unpaid leaves of absences to allow employees to be absent from work. 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 full day deductions from pay are permissible in the following situations:

  • When an exempt employee is absent from work for one or more full days, if the deduction is made in accordance with a bona fide plan, policy, or practice of providing compensation for salary lost due to sickness or disability.
  • When an exempt employee is absent from work for one or more full days for personal reasons other than sickness or disability.
  • To offset compensation received when missing work for jury duty, attendance as a witness, or temporary military leave.
  • For disciplinary suspensions of one or more full days imposed in good faith for infractions of safety rules of major significance.
  • For disciplinary suspensions of one or more full days imposed in good faith for workplace conduct rule infractions.

The district is not required to pay the full salary in the initial or terminal weeks of employment for penalties imposed in good faith for infractions of safety rules of major significance or for weeks in which an exempt employee takes unpaid leave under the Family and Medical Leave Act.  In these circumstances either partial-day or full-day deductions may be made.

In addition, the district provides a variety of leaves of absence to allow employees to be absent from work. As a public employer the district is expected to record and monitor the work that employees perform and to conform to principles of public accountability in its compensation practices. Therefore, it is the policy of the district that when an employee is absent from work for less than one work day the employee’s pay will be reduced or the employee will be placed on leave without pay in the following circumstances:

  • 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.
  • 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 their regularly scheduled hours of work on that day.

All Employees

As a public entity all overpayments of wages and under deducted benefits must be collected from an employee. Payroll deductions for employees are allowable when the district has determined:

  • Regular wages (including overtime) have been overpaid
  • Supplemental wages have been overpaid
  • Benefit deductions have not occurred or need to be corrected

If a payroll deduction is deemed necessary a district representative will contact the affected employee to discuss repayment options.


Adopted: 4/06
Reviewed: 3/11; 12/11; 9/14; 8/17
Revised: 4/13
Related Policy (Code#): 403.27-R; 403.27-E
Legal Reference (Code of Iowa): 29 USC Sec 213(a); 29 CFR Part 541
IASB Reference: 706.3
Mandatory Policy