The amount of the salary to be paid to the Ocean Springs School District Superintendent, principal or any licensed employee shall be fixed by the Ocean Springs School Board, provided that the requirements of Chapter 19 of this title are met as to superintendents, principals and licensed employees paid in whole or in part from minimum education program funds.  In employing the Superintendent, principals and licensed employees and in fixing their salaries, the School Board shall take into consideration the character, professional training, experience, executive ability and teaching capacity of the licensed employee, Superintendent or principal.  It is the intent of the Legislature that whenever the salary of the Superintendent is set by the School Board, the Board shall take into consideration the amount of money that the District spends per pupil, and shall attempt to insure that the administrative cost of the District and the amount of the salary of the Superintendent are not excessive in comparison to the per pupil expenditure of the District.  ' 37-9-37 (1997)

SALARY PAY SCHEDULE

Salary or wages paid to all employees of the Ocean Springs School District shall be paid once a month as determined by the Ocean Springs School Board.  Any school employee whose employment ends during a school term, regardless of the reason(s) the employment ended, shall be paid salary or wages only for that portion of the school term that employee actually worked. Nothing in this section shall be construed to entitle any employee to payment of salary or wages when no work has been performed. ' 37-9-39 (2003)

Salary or wages paid to certified and exempt classified staff shall be paid in 12 equal monthly installments.

Non-exempt classified staff may choose to have their wages paid on an annualized basis or an hours worked basis.  Employees will notify the District of their choice by completing and signing an election form.  The signed election form will meet the requirements of Section 409A of the Internal Revenue Code to protect the employee’s pay from being subject to certain additional taxes defined by the IRS as deferred compensation.  Pursuant to Section 409A requirements, once an employee makes an election, the election remains in effect for the span of the employee’s employment or for at least one year (school term).  The District may allow an employee to change their election only during March, for the following school term.  Election forms are irrevocable for the school year.

Employees who begin employment with the District after the election period expires must complete their forms during their initial enrollment period.  Any employee who does not sign and submit an election form will automatically be placed into the annualized basis of payment, meaning equal monthly payments for the remainder of that school term.

LEGAL REF.: MS CODE as cited

ADOPTED:    12/13/2005

REVISED:       01/15/2008