Ease of administration shall be the primary consideration for payroll deductions, other than those required by law.  Payroll deductions shall be made for federal income tax withholdings, state income tax withholdings, social security, and the School Retirement Fund.


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 shall be made in writing to the business office. 


It shall be the responsibility of the business office to determine which additional payroll deductions will be allowed.


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


Legal Reference:           Neb. Statute 79-901 et seq.


Cross Reference:          407.06 Certificated Employee Tax Shelter Programs

                                    413.05 Support Staff Tax Shelter Programs