P3520 Payroll Deductions or Withholding from Employees

The Board of Education will allow for certain withholding or deductions from employees’ wages, in accordance with K.S.A. 44-319. 

Administrative Implemental Procedures

1. Financial Services, under the direction of the Chief Financial Officer, and Human Resources, under the direction of the Chief Human Resources Officer, shall be responsible for the implementation of this policy. 
2. In accordance with K.S.A. 44-319(b), the District will require employees to sign a written agreement to make deductions from wages to allow for recovery of a payroll overpayment. 
3. The criteria for establishing deductions will be determined by the specific facts and by applicable state law. 
4. Unless other mutually agreed upon arrangements are made, the period of collection for an overpayment will be the same period over which the overpayment occurred. Example: If an employee was overpaid $100 on three paychecks, the $300 overpayment will be collected over three paychecks. 
5. In accordance with K.S.A. 44-319(c), the District may deduct or withhold from final wages, following separation from employment, for the following purposes: 
   1. To compensate the District for the replacement cost of the District’s property provided to employees in the course of business, including but not limited to tools of the profession, personal safety equipment, computers, laptops, iPads, mobile phones, electronic devices, keys, or access cards. If the District property upon which the replacement cost was withheld is returned to the District, the District will pay the wages withheld for such purpose to the employee; 
   2. To provide full recovery of any existing payroll overpayment. 
6. Under no circumstances will the District deduct or withhold amounts that cause the wages paid to an employee to be less than the federal minimum wage. 
7. Final determination of individual cases will reside with the Chief Human Resources Officer or Chief Financial Officer. 

Administrative Responsibility: Financial Services and Human Resources

Latest Revision Date: June 2015 

Previous Revision Date: September 2013 P3520 

Updated administratively for alignment purposes: March 2014

Download P3520