In order to recruit and retain employees committed to the district's goals for student learning, the Board of Education recognizes the importance of offering a competitive compensation package which includes salaries and health and welfare benefits.
(cf. 3100 - Budget)
(cf. 3400 - Management of Districts Assets/Accounts)
(cf. 4000 - Concepts and Roles)
(cf. 4154/4254/4354 - Health and Welfare Benefits)
The Board shall adopt separate salary schedules for certificated, classified, and supervisory and administrative personnel. These schedules shall comply with law and negotiated agreements and shall be printed and made available for review at the district office. (Education Code 45023, 45028)
(cf. 4121 - Temporary/Substitute Personnel)
(cf. 4141/4241 - Collective Bargaining Agreement)
(cf. 4143/4343 - Negotiations/Consultation)
Salary schedules for staff who are not a part of a bargaining unit shall be determined by the Board at the recommendation of the Superintendent or designee.
(cf. 4312.1 - Contracts)
The Superintendent or designee shall ensure that the district's payroll system complies with all applicable laws and bargaining agreements, including, but not limited to, timelines regarding payment of compensation and deductions of dues for employee organizations.
(cf. 4140/4240 - Bargaining Units)
Legal Reference:
EDUCATION CODE
45022-45061.5 Salaries, especially:
45023 Availability of salary schedule
45028 Salary schedule for certificated employees
45160-45169 Salaries for classified employees
45268 Salary schedule for classified service in merit system districts
GOVERNMENT CODE
3540-3549 Meeting and negotiating, especially:
3543.2 Scope of representation
3543.7 Duty to meet and negotiate in good faith
LABOR CODE
226 Employee access to payroll records
232 Disclosure of wages
UNITED STATES CODE, TITLE 26
409A Deferred compensation plans
CODE OF FEDERAL REGULATIONS, TITLE 26
1.409A-1 Definitions and covered plans
Management Resources:
NATIONAL SCHOOL BOARDS ASSOCIATION PUBLICATIONS
NEA and NSBA Joint Guidance on the Tax Consequences of Deferred Compensation - Section 409A of the Internal Revenue Code, January 2008
WEB SITES
CSBA: http://www.csba.org
Internal Revenue Service: http://www.irs.gov
National School Boards Association: http://www.nsba.org
Policy PETALUMA CITY SCHOOLS
adopted: June 25, 2002 Petaluma, California
revised: January 25, 2011