412 - CLASSIFIED EMPLOYEE COMPENSATION & BENEFITS

412.1 - CLASSIFIED EMPLOYEE COMPENSATION (6/14/2023)

The board will determine the compensation to be paid for the classified employees' positions, keeping in mind the education and experience of the classified employee, the educational philosophy of the school district, the financial condition of the school district and any other considerations as deemed relevant by the board. 

It is the responsibility of the superintendent to make a recommendation to the board annually regarding the compensation of classified employees.


Legal Reference:           Iowa Code §§ 20.1, .4, .7, .9; 279.8.

Cross Reference:           411.3    Classified Employee Contracts

                                    412.2    Classified Employee Wage and Overtime Compensation

Approved:  November 9, 2005        

Last Reviewed:  June 14, 2023

Board Policy East Buchanan Community Schools

412.2 - CLASSIFIED EMPLOYEE WAGE AND OVERTIME COMPENSATION (6/14/2023)

Each non-exempt employee compensated on an hour-by-hour bases, whether full-or part-time, permanent or temporary, will be paid no less than the prevailing minimum wage.  Whenever a non-exempt employee must work more than forty hours in a given work week, the employee is compensated at one and one-half times their regular hourly wage rate.  This compensation is in the form of overtime pay or compensatory time.  Overtime will not be permitted without prior authorization of the superintendent.

Each non-exempt employee paid on an hour-by-hour basis that is not required to use the time clock must complete, sign, and turn in a daily time record showing the actual number of hours worked.  Non-exempt employees with access to the time clock must use the time clock to record their actual hours worked.  Failure of the employee to maintain, or falsification of, a daily time record will be grounds for disciplinary action.

It is the responsibility of the board secretary to maintain wage records.


Legal Reference:                Garcia v. San Antonio Metropolitan Transit Authority, 469 U.S. 528 (1985).

                                             29 U.S.C. Section 2601 et seq.

                                             29 C.F.R. Pt. 511

Cross Reference:                411.3 Classified Employee Contracts

                                             412.1 Classified Employee Compensation

Approved:  March 8, 2000           

Last Reviewed:  June 14, 2023

EAST BUCHANAN CSD BOARD POLICY

412.3 - CLASSIFIED EMPLOYEE GROUP INSURANCE BENEFITS (6/14/2023)

Classified employees may be eligible for group benefits as determined by the board and required by law. The board will select the group benefit program(s) and the insurance company or third party administrator which will provide or administer the program.

In accordance with the Patient Protection and Affordable Care Act (ACA), the board will offer classified employees, who work an average of at least thirty (30) hours per week or one hundred thirty (130) hours per month, based on the measurement method adopted by the board, with minimum essential coverage that is both affordable and provides minimum value. The board will utilize the applicable measurement period to determine whether variable hourly employees qualify for an offer of insurance coverage under the district’s group health plan.  The board will have the authority and right to change or eliminate group benefit programs, other than the group health plan, for its licensed employees.

Classified employees, who work an average of at least thirty (30) hours per week or one hundred thirty (130) hours per month, based on the measurement method adopted by the board, are eligible to participate in the group health plan.  Employers should maintain documents regarding eligible employees acceptance and rejection of coverage.

Regular part-time classified employees (i.e., employees who work less than 30 hours per week or 130 hours per month for health benefit purposes or employees who work less than 30 hours per week for benefits other than health) who wish to purchase coverage may participate in group benefit programs by meeting the requirements of the applicable plan. Full-time and regular part-time classified employees who wish to purchase coverage for their spouse or dependents may do so by meeting the requirements of the applicable plan.

Classified employees and their spouse and dependents may be allowed to continue coverage of the school district’s group health insurance program if they cease employment with the school district by meeting the requirements of the insurer.


Legal Reference:         

  • Iowa Code §§ 20.9; 85; 85B; 279.12; 509; 509A; 509B (2013).
  • Internal Revenue Code § 4980H(c)(4); Treas. Reg. § 54.4980H-1(a)(21)(ii).
  • Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 78 Fed. Reg. 217, (Jan 2, 2013).
  • Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 79 Fed. Reg. 8543 (Feb. 12, 2014).

Cross Reference:           411.1    Classified Employee Defined


Approved:  June 14, 2023


EAST BUCHANAN CSD BOARD POLICY

 

 

412.4 - CLASSIFIED EMPLOYEE TAX SHELTER PROGRAMS (6/14/2023)

Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district. The board may authorize the administration to make a payroll deduction for classified employees' tax sheltered annuity premiums purchased from a company or program if chosen by the board.

Classified employees wishing to have payroll deductions for tax sheltered annuities will make a written request to the superintendent.  Request for purchase or change of tax-sheltered annuities may be made by submitting a 403b Salary Reduction Form to the business office at least 10 calendar days before the  payroll date for which the change is to take effect.


Legal Reference:          

  • Small Business Job Protection Act of 1996, Section 1450(a), repealing portions of IRS REG § 1.403(b)-1(b)(3).
  • Iowa Code §§ 260C; 273; 294.16.
  • 1988 Op. Att'y Gen. 38.
  • 1976 Op. Att'y Gen. 462, 602.
  • 1966 Op. Att'y Gen. 211, 220.

Cross Reference:           706       Payroll Procedures


Approved:  November 9, 2005        

Last Reviewed:  June 14, 2023


EAST BUCHANAN CSD BOARD POLICY