Payroll 110 Badge #02 - Who Are District Employees?-Payroll 110 Badge #2

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Video Summary

Badge 2 explains how school districts classify workers and why the distinctions matter for payroll, contracts, and compliance. A worker is generally a district employee when the district controls when/where they work, provides training/tools, and the worker is covered by wage and hour laws; substitutes, on-call, coaches, and part-time staff are usually employees. Employees receive a W‑2 and, because school districts are local government, are local government employees.<br /><br />Certificated employees hold an OSPI education certificate and work in roles requiring it (e.g., teachers, counselors, librarians, psychologists, therapists, principals). They are typically salaried based on a salary schedule, work around 180 contracted days (teachers), are funded by FTE, paid monthly over 12 equal payments, and work under a contract and collective bargaining agreement.<br /><br />Classified employees do not require OSPI certification (e.g., bus drivers, custodians, nutrition services, secretaries, paraeducators). They are hourly, placed on an hourly salary schedule, may have widely varying annual hours/days, and are often paid in 12 equal payments (with exceptions).<br /><br />Variable employees lack a regular schedule (subs, coach-only, ASB-only). Sub hours must be monitored for ACA/SEBB. Coaching pay differs: certificated coaches often via supplemental contracts (no hour tracking), while classified coaches must track hours and receive overtime (including blended-rate calculations).<br /><br />Independent contractors are paid via accounts payable, provide their own tools, aren’t central to education services, receive 1099s over $600, and districts must avoid misclassification using IRS behavioral, financial, and relationship tests.

Keywords

school district worker classification

certificated employees OSPI certificate

classified employees hourly pay

variable employees substitutes coaches ASB

payroll compliance W-2 vs 1099

ACA SEBB hour monitoring

independent contractor misclassification IRS tests