Wage and Salary Determination
Salaries are defined by the collective bargaining agreements for certificated and non-certificated employees. In all other circumstances wages are determined for non-union employees administratively and are applied consistently. Salary information is considered one’s personal business and discretion should be exercised in discussing such matters. Employees who have questions may consult the Human Resources Office.
Report of Employee Absence Forms
Whenever an employee is absent from work a Report of Employee Absence form noting the reason for the absence must be completed within two days upon return. The form must be approved by the immediate supervisor and sent to the Human Resources Office. The Human Resources Office will record the absence and report it to the Payroll Department for necessary action. All employees are reminded that vacation and personal days must be approved in advance by the building administrator or supervisor and duly recorded.
Employees will be paid bi-weekly in accordance with the school year or fiscal schedule provided by the Business Office. If a pay date falls on a District holiday, paychecks will be distributed the day before the holiday. Checks will be dated with Friday’s date for cashing and banking purposes.
Direct Bank Deposit
Employees are required to have their net pay deposited directly into their checking or savings account each pay period.
An employee who changes banks or accounts or whose bank initiates a change during employment with the District should complete a new form and send it to the Payroll Department immediately. Failure to do so will result in a delayed payment of direct deposit funds.
Payroll Tax Deductions
Payroll deductions such as federal and state taxes and social security are made in accordance with federal and state laws. In addition, the Kennett Consolidated School District’s Business Office is authorized to process the following payroll deductions:
Local Services Tax:
District employees who work in Kennett Borough and New Garden Township must pay the local services tax. An exception will be granted upon presentation of a receipt paid for local services tax to another township.
Earned Income Tax:
A one-percent (1%) earned income tax is withheld from every employee’s paycheck and reported to Berkheimer Associates. A certificate of current residence is required at all times. Employees living within a municipality with a higher percentage should contact the payroll department to adjust accordingly.
Upon authorization from the employee, the Business Office will also process deductions for United Way, tax-sheltered annuities, union dues, and medical, dental, and life insurance benefits where applicable. Requests received less than ten (10) days before the payroll date will not be processed until the following pay.
District employees who are expected to work 80 days or 500 hours and those working full time shall be required to be members of the Pennsylvania Public School Employees’ Retirement System and pay the appropriate percentages as mandated by the State.
The school district and the Commonwealth of Pennsylvania also make contributions to this account on a percentage basis. A person who is employed for five or more years in this system is considered to be a Avested@ employee. This means that the retirement benefit will be based on an employee’s contributions and those of the District and the Commonwealth. If an employee has less than five years of service, he/she will receive only his/her own contributions plus simple interest. An employee may not withdraw any funds from the account until resignation or retirement from service.
Membership in PSERS may be waived by part-time hourly (someone who works less than five (5) hours per day) or per diem (daily) employees. The part-time employee must have an Individual Retirement Account (IRA) in order to waive membership. It would be advisable to contact a tax consultant or the IRS for current information on the adjusted gross income and IRA contribution limitations if you wish to waive membership.
A PSERS Waive-Out Form (PSERS-1286) must be completed and submitted at the beginning of each school year for which membership is to be waived. Membership cannot be waived once an employee has become a member of PSERS. When an employee waives membership in PSERS, all future rights to benefits for retirement for the year will be forfeited. The employee will not be allowed to purchase service for that year in the future.