4450 – Payroll And Payment Policy

The Director of Business will be primarily responsible for the development of appropriate payroll procedures, including the relationship with the various depositories involved, the coordination with the School District Treasurer, and the development and refinement of appropriate payroll proce­dures.

Regular Compensation

Regular compensation salary payments to returning teaching staff shall be disbursed in twelve equal installments. Regular compensation salary payments to a new teaching staff member (new to GIPS or returning after a separation of service), for their first year only, shall be disbursed in either twelve or thirteen equal installments. Distribution shall be based upon an “IRS IRC Section 409(A) Election Form”. If a new teaching staff member fails to sign and return the “IRS IRC Section 409(A) Election Form” before the employee begins work for the school year, the district will annualize the employee’s regular compensation in twelve equal installments. Regular compensation salary to all administration staff shall be disbursed in twelve equal installments.

Extra Duty Compensation

Staff members who earn both regular and extra duty compensation shall have extra duty compensation disbursed in installments regular compensation. If a regular compensation employee picks up a new or additional duty activity that extra duty compensation will be disbursed in installments over the remaining regular compensation pay periods. Staff members who earn extra duty compensation or supplemental pay shall be paid in the payroll cycle in which it was earned.

Deductions from Compensation

Deductions from compensation, for any reason, shall be deducted from compensation in the payroll cycle in which it is reported to the business office unless the employee requests the prorating of deductions from compensation over the remaining fiscal year pay periods.

Classified Employees

Classified employees will have their time duly certified by their immediate super­visor. All payrolldocumentation will be accumulated and balanced in the Busi­ness Office by any manual or electronic means available.

Timing of Compensation

All employees shall be paid monthly on the 15th or last banking day prior if the 15th falls on a holiday or weekend.

Payroll Checks

Employees of the District are required to participate in direct deposit of their payroll check.  A payroll stub detailing gross wages, mandatory and voluntary deductions, a detailed breakdown of leaves, and a facsimile of a manual check showing net pay will be provided each employee on the date of payroll payment.  If checks are produced by the computer they will be double signed by the President and the Secretary of the Board of Education and all appropriate administrative controls will be established on the check signing and validating proce­dure.  An inventory of all unused blank checks stock will be maintained and avail­able for audit at any time.


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


Policy Adopted 10/4/76

Policy Revised  4-11-02

Policy Revised 3-13-08 

Policy Revised:  07.13.2015