Option I: (For districts that employ an average of at least 50 full-time employees, including an equivalent for part-time employees)
Licensed employees may be eligible for group benefits as determined by the board and required by law. The board will select the group benefit program(s) and the insurance company or third party administrator which will provide or administer the program.
In accordance with the Patient Protection and Affordable Care Act (ACA), the board will offer licensed employees who work an average of at least thirty (30) hours per week or one hundred thirty (130) hours per month, based on the measurement method adopted by the board, with minimum essential coverage that is both affordable and provides minimum value. The board will have the authority and right to change or eliminate group benefit programs, other than the group health plan, for its licensed employees.
Licensed employees who work an average of at least thirty (30) hours per week or one hundred thirty (130) hours per month, based on the measurement method adopted by the board, are eligible to participate in the group health plan. Licensed employees who work 30 hours per week are eligible to participate in the District group insurance plans. Employers should maintain documents regarding eligible employees' acceptance and rejection of coverage.
Regular part-time employees (i.e., employees who work less than 30 hours per week or 130 hours per month for health benefit purposes or employees who work less than per week for benefits other than health) who wish to purchase coverage may participate in group benefit programs by meeting the requirements of the applicable plan. Full-time and regular part-time licensed employees who wish to purchase coverage for their spouse or dependents may do so by meeting the requirements of the applicable plan.
Licensed employees and their spouse and dependents may be allowed to continue coverage of the school district's group health program if they cease employment with the school district by meeting the requirements of the plan.
Option II: (For districts that employ less than an average of at least 50 full-time employees, including an equivalent for part-time employees)
Licensed employees are eligible for group insurance and health benefits. The board will select the group insurance program and the insurance company which will provide the program. Since the district employees less than an average of at least 50 full-time employees (including an equivalent for part-time employees), the district is not subject to the ACAs Employer Mandate.
Full-time licensed employees are eligible to participate in the health and major medical, life, and long-term disability group insurance plans. Regular part-time employees who wish to purchase insurance coverage may participate in group insurance programs by meeting the requirements of the insurer. Full-time and regular part-time licensed employees who wish to purchase insurance coverage for their spouse or dependents may do so by meeting the requirements of the insurer.
Licensed employees and their spouse and dependents may be allowed to continue coverage of the school district's group health insurance program if they cease employment with the school district by meeting the requirements of the insurer.
This policy statement does not guarantee a certain level of benefits. The board will have the authority and right to change or eliminate group insurance programs for its licensed employees.
Legal Reference: Iowa Code §§ 20.9; 85; 85B; 279.12, .27; 509; 509A; 509B.
Internal Revenue Code § 4980H(c)(4); Treas. Reg. § 54.4980H-1(a)(21)(ii).
Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 78 Fed. Reg. 217, (Jan 2, 2013).
Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 79 Fed. Reg. 8543 (Feb. 12, 2014).
I.C. Iowa Code Description
Iowa Code § 20.9 Collective Bargaining - Scope of Negotiations
Iowa Code § 279.12 Directors - Powers and Duties - teachers-insurance-leave
I.C. Iowa Code Description
Iowa Code § 279.27 Directors - Powers and Duties - Discharge of Teacher
Iowa Code § 509 Group Insurance
Iowa Code § 509A Group Insurance - Public Employees
Iowa Code § 509B Group Health Insurance - Continuation
Iowa Code § 85 Workers Comp
Iowa Code § 85B Occupational Hearing Loss
C.F.R. - Code of Federal Regulations Description
26 C.F.R Pt. 301 I.R.S. - Procedure and Administration
26 C.F.R. Pt. 1 I.R.S. Code
26 C.F.R. Pt. 54 I.R.S. - Pension Excise Tax
Cross References: 405.01 Licensed Employee Defined
706.02 Payroll Deductions
Approved: 2/15/2016, 8/16/2021, 11/17/2025
Reviewed: 10/20/2025
Revised: 10/20/2025
