Pay Procedures

Pay Procedures

School employees are paid every two weeks.  The fiscal year begins on July 1 and typically the bargaining agreements recognize the July 1 date in determining vacation and pay increases.  Employees permitted via bargaining agreement to annualize salaries must provide notification to the Superintendent or her/his designee in compliance with IRS regulations*.  The salary distribution choice must be made prior to the start of the school year--once made it is binding until the next annual election period.


* If you choose the twenty-six pay option (in which you receive a lump sum payment in June or spread your school-year salary throughout the summer months) over the twenty-two pay option you are deferring or annualizing compensation.  The IRS (Statement Concerning Section 409A to Section 885 (Public Law No. 108-357) of the American Jobs Creation Act of 2004) does recognize that deferring compensation is a common practice among teachers and for that reason the law permits teachers to continue in this practice without penalty providing district policy and/or a collective bargaining agreement allows for deferred compensation and teachers submit election forms to defer or accelerate pay prior to the start of the school year.  Once an election (to defer/not to defer compensation) has been made it is irrevocable for the school year.


In order to receive a paycheck without interruption, all hourly employees must submit timesheets.  Each school office will communicate the procedure and the timetable for timesheet submittal.  Employees are solely responsible for completion and submittal of timesheets.  Failure to turn in timesheets when they are due will result in pay delays.  Employees can assist in the process by following the procedures as outlined by school administration and arranging for timesheet submittal when absent from work.


Gross to net calculations: Employees’ gross pay represents the amount earned before deductions. The gross pay of hourly employees is determined and entered into the pay system directly from the timesheets submitted biweekly.  The gross pay of salaried employees is calculated based on contract language and in the case of teachers based on the pay distribution method chosen.


Form W-2: W-2 forms must be mailed or provided to employees on or before January 31.  The payroll department makes every effort to distribute W-2 forms along with the last paycheck in January.


Master-File Changes:  It is imperative that the payroll department be notified immediately regarding changes to employees’ data (i.e., name, address, telephone number, direct-deposit set-up and changes).


Overtime and Compensatory Time: Overtime and compensatory time will be paid in compliance with the Fair Labor Standards Act and M.G.L. (Chapter 151) as well as employment contracts. 


Pay Check Stub Abbreviations/Explanation.  Please see Appendix D for sample form.