Pursuant to the provisions of West Virginia Code 18A-4-9, Roane County Board of Education can determine the number of pays to be made during a school year to the various classes of employees, and may defer a portion of the annual salary to be paid to the personnel employed less than (12) months per year and pay their salary over the full year. The Internal Revenue Service (IRS) calls this practice "annualized compensation."

Roane County Board of Education requires that each full-time employee receive annualized compensation to be paid in pro-rata amounts over twelve months. Annualized compensation is irrevocable unless severance of employment should occur.

Employees who start mid-year will receive annualized compensation to be paid in pro-rata amounts over the remaining period like other employees of similar contracts, i.e. 200, 210, 220, etc.

The administrative procedure, approved by the Roane County Board of Education, shall supercede previously enacted and/or obsolete policies, administrative procedures and/or practices to the contrary.

WV Code 18A-4-9
IRS Code 409(a)

Adopted 9/3/08
Revised 3/10/09