Code No. 412.1
CLASSIFIED EMPLOYEE COMPENSATION
The board shall 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.
The board may, based on the superintendent's recommendation, hold classified employees at their current salary level for disciplinary purposes.
Legal Reference:
Iowa Code §§ 20.1, .4, .7, .9; 279.8
Approved 9-13-93 Reviewed 7-25-2022 Revised 10-21-2019
Code No. 412.3
CLASSIFIED EMPLOYEE GROUP BENEFITS
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 offerclassified employees, who are expected to 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 applicacalble measurement periosd to determine whether variable hourly employees qualify for an offer of insurance coverage under the distrcit's group 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. Classified employees who work 20 per week are eligible to participate in health benefits, life insurance and long term disability group insurance plans. 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 20 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
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).
Approved 11-8-93 Reviewed 2-19-01 Revised 7-19-2021
Code No. 412.4
CLASSIFIED EMPLOYEE TAX SHELTER PROGRAMS
Classified 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 any company or program chosen by the board.
Classified employees wishing to have payroll deductions for tax sheltered annuities shall make a written request to the superintendent or designee.
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 §§ 20.9; 260C; 273; 294.16 (2013).
1988 Op. Att'y Gen. 38.
1976 Op. Att'y Gen. 462, 602.
1966 Op. Att'y Gen. 211, 220.
Approved 9-13-93 Reviewed 2-19-01 Revised 10-21-2019