A. All contracts for employment of, or related employee information worksheets for, a teacher or administrator by a district board of education shall include the following categories in a clear and concise format: 1. Employee information including: a. employee's name, b. degree(s) employee holds, c. number of years of teaching credit for salary purposes, and d. step placement on salary schedule; 2. Salary information including: a. pay based on state minimum salary schedule, b. district salary supplement, c. extra-duty or extracurricular salary amounts, itemized, d. other salary, e. total salary, f. dollar amount of salary paid in cash, and g. dollar amount of salary paid in fringe benefits, as defined and allowed by Section 18-114.14 of this title, with an itemized list of each benefit and amount paid toward it; and 3. Benefits information including: a. state-paid flexible benefit allowance amount, b. district-paid retirement contributions (over any amount for retirement insurance paid as part of salary and excluding any amounts paid pursuant to Section 17- 108.1 of this title), c. district-paid health insurance (over any amount paid as part of salary), d. other district-paid benefits, such as life, dental, disability, salary protection, vision, cancer, health supplemental insurance (over any amount paid as part of salary), e. other benefits, with an itemized list of each benefit and dollar amount paid toward it (not including any benefits paid as part of salary), and f. total district-paid benefits (not including any benefits paid as part of salary). B. Beginning with the 2016-2017 school year, school districts shall annually provide to each teacher and administrator a copy of an employee information worksheet containing information for each teacher or administrator in the categories listed in subsection A of this section prior to the first payroll in November. School districts shall designate one or more persons to review the worksheet with any teacher or administrator upon request to answer any questions. C. The State Department of Education shall require in its annual personnel report the amounts paid in each category set out in subparagraphs a through g of paragraph 2 and subparagraphs a through f of paragraph 3 of subsection A of this section, disaggregated by the categories of administrative personnel and certified teaching personnel.
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