| Cabell County Schools |
| Bylaws & Policies |
6510.01 - EMPLOYEE PAY
The Board of Education has approved the number of pays for the school year as follows:
| A. | Two-hundred (200) day employees have an option of receiving either twenty (20) payments or twenty-four (24) payments. | |
| B. | Employees working more than a two-hundred (200) day contract will receive twenty-four (24) payments. | |
| C. | Substitute employees will receive semi-monthly payments as earned. |
The Board shall defer a portion of the annual salary to be paid personnel employed less than twelve (12) months per year and pay the salary over the full year in pro-rata amounts over twelve (12) months for personnel electing to do so. The Internal Revenue Service (IRS) calls this practice "annualized compensation". Personnel not electing annualized compensation will receive their annual salary divided over the number of paychecks determined by their employment term.
The IRS regulations provide that, once an employee has made an election before the beginning of the school year, the election may NOT be revoked.
Personnel who start after the employment term begins for that class of employees will receive annualized compensation to be paid in pro-rata amounts over the remaining period of the year.
WV Code 18A-4-9
IRS Code 409(a)
Adopted 3/31/09