406 Licensed Employee Compensation and Benefits

406.1 Licensed Employee Compensation

PERSONNEL

406.1 - LICENSED EMPLOYEE COMPENSATION

The board will establish compensation for licensed employees' positions keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other factors deemed relevant by the board.

It is the responsibility of the superintendent to make a recommendation to the board annually regarding licensed employee compensation.  The base wages of licensed employees are subject to review and modification through the collective bargaining process.
 
Note: Districts may choose to maintain a salary schedule but are only required to negotiate base wages as part of the collective bargaining process.  For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 25 #4 – May 1, 2017. 

Note: Boards should adopt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.). 
 

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

 

I.C. Iowa Code
Description

Iowa Code § 20
Collective Bargaining

Iowa Code § 279.8
Directors - General Rules - Bonds of Employees

Cross References

Code
Description

406.02
Licensed Employee Compensation Advancement

 

Approved:                  1/21/99

Reviewed:                  1/18/2021

Revised:                     12/16/2024

406.2 Licensed Employee Compensation Advancement

PERSONNEL

406.2 - LICENSED EMPLOYEE COMPENSATION ADVANCEMENT

The board will determine if licensed employees will advance in compensation for their licensed employees' positions, keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other considerations as determined by the board.

It is the responsibility of the superintendent to make a recommendation to the board for the advancement of licensed employees.
 
Note: Boards should adopt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.). 

For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 25 #4 – May 1, 2017.

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

 

I.C. Iowa Code
Description

Iowa Code § 20
Collective Bargaining

Iowa Code § 279.8
Directors - General Rules - Bonds of Employees

Cross References

Code
Description

406.01
Licensed Employee Compensation

Approved:                   1/21/99

Reviewed:                  1/18/2021

Revised:                     12/16/2024

406.3 Licensed Employee Continued Education Credit

PERSONNEL

406.3 - LICENSED EMPLOYEE CONTINUED EDUCATION CREDIT

Continued education on the part of licensed employees may entitle them to advancement in compensation. Licensed employees who have completed additional hours may be considered for advancement.  The board may determine which licensed employees will advance in compensation for continued education keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and any other items deemed relevant by the board.

Licensed employees who wish to obtain additional education for advancement must notify the board secretary before the final day of February of the school year preceding the actual year when advancement occurs.  The superintendent has the discretion to approve credit outside the employee's area of endorsement or responsibility.

It is the responsibility of the superintendent to make a recommendation to the board for the advancement of a licensed employee.
 
Note: The law no longer requires a district to provide advancement for continued education credit. Districts may choose to maintain advancement for continued education credit but are only required to negotiate base wages as part of the collective bargaining process. 
 

NOTE:  If the Master Contract is silent, school districts need to insert a deadline in this policy.  It is recommended the deadline be before budget certification so school districts can budget for the increase.  If the Master Contract contains a date, that date can be inserted in this policy.

Note: Boards should adopt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.). 
For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 25 #4 – May 1, 2017. 

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

 

I.C. Iowa Code
Description

Iowa Code § 20
Collective Bargaining

Iowa Code § 279.8
Directors - General Rules - Bonds of Employees

Approved:                   1/21/99

Reviewed:                  1/18/2021

Revised:                     12/16/2024

406.4 Licensed Employee Compensation for Extra Duty

PERSONNEL

406.4 - LICENSED EMPLOYEE COMPENSATION FOR EXTRA DUTY

A licensed employee may volunteer or be required to take on extra duty, with the extra duty being secondary to the major responsibility of the licensed employee. The board may, in its sole discretion, establish compensation for extra duty licensed employee positions, keeping in mind the financial condition of the school district, the education and experience of the licensed employee, the educational philosophy of the school district, and other considerations as determined by the board.

Vacant extra duty positions, for which extra compensation will be earned, will be posted to allow qualified licensed employees to volunteer for the extra duty.  If no licensed employee volunteers for extra duty, the superintendent will assign the extra duty positions to qualified licensed employees.  The licensed employee will receive compensation for the extra duty required to be performed.

It is the responsibility of the superintendent to make a recommendation to the board annually as to which licensed employees will have the extra duty, and the compensation for extra duty, for the board's review.

Note: Boards should adopt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.). 

For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 25 #4 – May 1, 2017. 

Legal Reference:
Iowa Code §§ 279.8, .13-.15, .19A-B.

 

I.C. Iowa Code
Description

Iowa Code § 279
Directors - Powers and Duties

Approved:                   1/21/99

Reviewed:                  1/18/2021

Revised:                     12/16/2024

406.5 Licensed Employee Group Insurance Benefits

PERSONNEL

406.5 - LICENSED EMPLOYEE GROUP INSURANCE BENEFITS

Licensed 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 licensed 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 have the authority and right to change or eliminate group benefit programs, other than the group health plan, for its licensed employees.

Licensed 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. Licensed employees who work thirty (30) hours per week are eligible to participate in health, vision, dental, life insurance, and LTD group insurance plans. Employers should maintain documents regarding eligible employees acceptance and rejection of coverage. 

Regular part-time 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 (twenty) 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 licensed employees who wish to purchase coverage for their spouse or dependents may do so by meeting the requirements of the applicable plan.

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

 NOTE: Beginning on January 1, 2015, school districts that employ an average of at least 50 full-time employees (including an equivalent for part-time employees), are required to offer health coverage to full-time employees (and their dependents) or pay a penalty tax under the ACA Employer Mandate. Districts with 50-99 full-time employees (including an equivalent for part-time employees) may have until their 2016 plan year before compliance is required, if certain conditions are satisfied. Option I assumes a school district employs at least 50 full-time employees (including an equivalent for part-time employees) and is subject to the ACAs Employer Mandate. Boards can edit Option I to reflect their district's actual coverage (e.g., additional group insurance plans offered by the districts, which may include: life and long-term disability group insurance plans). 

 NOTE: For a more detailed discussion of this issue, see IASB’s Special Report, A School District’s Responsibilities under the Federal Patient Protection and Affordable Care Act (ACA), December 2014.

 NOTE: Boards should adapt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.).  

Legal Reference:
Iowa Code §§ 20.9; 85; 85B; 279.12, .27; 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:                   3/19/98

Reviewed:                   1/18/2021

Revised:                     12/16/2024

406.6 Licensed Employee Tax Shelter Programs

PERSONNEL

406.6 - LICENSED EMPLOYEE TAX SHELTER PROGRAMS

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 licensed employees' tax-sheltered annuity premiums purchased from a company or program if chosen by the board.

Licensed employees wishing to have payroll deductions for tax sheltered annuities will make a written request to the business manager.  
 
Note:  The school district time frame for adding or changing tax-sheltered annuities should be reflected in this policy, if the school district uses one.  The time frame should be inserted in the blank in the second paragraph.
 

Note: Boards should adopt IASB sample policies to meet the needs of the local district. Please ensure that the language contained in local policy is consistent with language contained in other district documents (e.g., handbooks, master contracts, etc.). 

For more detailed discussion of this issue, see IASB’s Policy Primer, Vol. 25 #4 – May 1, 2017.
 

Legal Reference:
Iowa Code §§ 260C; 273; 294.16.

 

I.C. Iowa Code
Description

Iowa Code § 260C
Community Colleges

Iowa Code § 273
AEAs

Iowa Code § 294.16
Teachers - Investment Contracts

Cross References

Code
Description

706.02
Payroll Deductions

Approved:                   1/21/99

Reviewed:                   1/18/2021

Revised:                      3/16/09, 12/16/2024