summer salary for 9-month faculty - boston university€¦ · professor x is also working 25% on a...

Summer Salary for 9-month facultyHow to complete the Request Form

Overview

This resource is for department personnel responsible for completing the Summer Salary Request Form. It –

• provides a brief overview of summer salary

• explains the key components of the Summer Salary Request Form

• includes examples of some common summer salary requests• Under the cap with swap

• Over the cap

• Over the cap with swap

• Over the cap with swap & overbase

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Summer Salary Explained

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Summer salary is compensation paid to academic appointed 9-month faculty who perform research on a grant or contract during the summer months of June, July, and August or perform additional administrative duties.

Salary for the summer months is determined by dividing the annual base salary by 9 months, a summer month salary is referred to as 1/9th, two months as 2/9ths, and three months as 3/9ths.

Base salary

9 months= 1 summer month salary

Things to note

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How much you can claim on sponsored researchFaculty can’t claim 100% effort on sponsored research (i.e. get paid 3/9ths from sponsored research) if spending any part of the summer on any administrative or non-research activities (example: vacation; writing proposals; planning for courses, etc.)

Using swap for summer salaryIn some instances it is possible for the institutional funds corresponding to 1/9th of the academic year salary to be used to cover one month of summer salary, this can be done with a swap. Ideally, the swap should happen within the same PAR period as the payment.

Effort and summer salaryIt is important to note that effort and salary don’t always match, especially in the case of summer salary. Effort is certified via the PAR process done bi-annually, every six months. The effort column listed on the 9-month salary form may not correspond directly to the salary % listed on the PAR.

Salary Cap and cost shareIf salary is over the DHHS Salary Cap then the salary up to the cap can be charged to sponsored research, but the amount over the cap needs to be charged to a non-Sponsored Research account. If the salary is unpaid by the department then the amount over the cap would not be included on the form.

Summer Salary Request Form

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Complete the shaded sections.

A. If you select “Yes” employee is swapping summer salary, complete Swap column to show when swap is occurring, amount, and effort.

B. Complete the relevant fields for all summer salary received from School/College, Research, Overbase, and/or Summer Term.

C. Summer salary is for June, July, August; any swap should happen in the same PAR period.

D. Fill in 9-month annual salary amount, the form will calculate monthly base pay and whether it is over the Cap.

E. The form will calculate 2/9ths and 3/9ths totals and indicate whether additional signatures are required. (VP for Research signature when summer effort on research is greater than 200%, and Provost Office signature needed if requesting over 3/9ths salary.)

F. Links to Summer Salary and Effort Policies and Wage Types.

A

C

B

D E

F

A

B

C

D

E

F

Example 1: Under the Cap with Swap

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School/College Funded Support Sponsor Funded Research SWAP Admin Overbase Summer Term

Month Cost Center/IO Salary Amt Effort Cost Center/IO Salary Amt Effort Cost Center/IO Salary Amt Effort Cost Center/IO Salary Amt Effort Course Rate

PA

R P

eri

od

1

Jan - May

9500xxxxxx $ 14,444 100%

June

PA

R P

eri

od

2

9500xxxxxx $ 14,444 100%

July

1xxxxxxxxx $ 14,444 100%

August

9500xxxxxx $ 14,444 100%

Sept - Dec

Total $ - $ 43,332 $ 14,444 $ - $ -

Salary Check: Formula Check:

9-Month Annual Salary: $ 130,000 2/9ths Total: $ 28,889

9-Month Base Pay: $ 14,444 3/9ths Total: $ 43,333

DHHS Salary Cap*: $ 189,600 Summer Salary Request: $ 43,332

DHHS Monthly Salary Cap: $ 15,800 VP Research Signature Required? No

Over DHHS Cap? FALSE Provost Office Signature Required? No

In this example, Professor X earns a 9-month salary of $130K which is less than the DHHS Salary Cap. Professor X is charging 100% of his 9-month salary to a Sponsored Research Award in the months of June and July. He is going to “swap” his August salary with September – December. As the form lists below, this is done by charging the Department for his August salary and then charging the Sponsored Award within September – December. As a reminder, in order to keep Effort accurate, swaps should only be done in the same PAR Period.

Example 2: Over the Cap

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PA

R P

eri

od

1

Jan - May

1xxxxxxxxx $ 4,200 0% 9500xxxxx1 $ 15,800 90%

June 955xxxxxx1 $ 2,222 10%

PA

R P

eri

od

2

1xxxxxxxxx $ 4,200 0% 9500xxxxx1 $ 15,800 90%

July 955xxxxxx1 $ 2,222 10%

1xxxxxxxxx $ 4,200 0% 9500xxxxx1 $ 15,800 90%

August 955xxxxxx1 $ 2,222 10%

Sept - Dec

Total $ 12,600 $ 54,066 $ - $ - $ - $ -

In this example, Professor X’s monthly base pay is over the Cap. In such cases, charges to the grant are reduced to the capped amount only. Amounts over the cap are charged to a non-sponsored research account or remain unpaid if the department declines to cover the difference. In this example, Professor X is working 90% of his NIH Sponsored Research Award ($15,800 * .90 = $14,220) all three months in the summer. Professor X is also working 10% on a Sponsored Award that is not subject to the Cap ($22,222 * 10% = $2,222). The balance of Professor X’s monthly salary is going to be covered by the School or College as cost share.





DHHS Monthly Salary Cap: $ 15,800 VP Research Signature Required? Yes

Over DHHS Cap? TRUE Provost Office Signature Required? No

Example 3: Over the Cap with Swap

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PA

R P

eri

od

1

Jan - May

1xxxxxxxxx $ 6,422 0% 9500xxxxx1 $ 7,900 50%

June 9500xxxxx2 $ 7,900 50%

PA

R P

eri

od

2

1xxxxxxxxx $ 6,422 0% 9500xxxxx1 $ 7,900 50%

July 9500xxxxx2 $ 7,900 50%

1xxxxxxxxx $ 6,422 0% 1xxxxxxxxx $ 15,800 100%

August

9500xxxxx1 $ 7,900 50%

Sept - Dec 9500xxxxx2 $ 7,900 50%

Total $ 19,266 $ 47,400 $ - $ 15,800 $ - $ -

In this example, Professor X’s monthly base pay is over the Cap but the Department has decided to swap out 1 month of the summer in the September – December PAR period. As with all salary cap cases, charges to the grant are reduced to the capped amount only. Amounts over the cap are charged to a non-sponsored research account or remain unpaid if the department declines to cover the difference. In this example, Professor X is working on two NIH Sponsored Research Award at 50% each ($15,800 * 100% = $15,800 /2 = $7,900) but swaps out August for September - December. The balance of Professor X’s monthly salary is going to be covered by the School or College as cost share.






Over DHHS Cap? TRUE Provost Office Signature Required? No

Example 4: Over the Cap with Swap & Overbase

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PA

R P

eri

od

1

Jan - May

1xxxxxxxxx $ 4,816 0% 9500xxxxx1 $ 11,850 75% 1000000000 $ 20,000 10%

June 9550xxxxx1 $ 5,556 25%

PA

R P

eri

od

2

1xxxxxxxxx $ 4,816 0% 9500xxxxx1 $ 11,850 75%

July 9550xxxxx1 $ 5,556 25%

1xxxxxxxxx $ 4,816 0% 1xxxxxxxxx $ 15,800 100%

August

9550xxxxx1 $ 5,556 25%

Sept - Dec 9550xxxxx1 $ 15,800 100%

Total $ 14,448 $ 52,218 $ - $ 15,800 $ 20,000 $ -

In this example, not only is Professor X’s monthly base pay is over the Cap but the Department has decided to swap out 1 month of the summer in the September – December PAR period. As with all salary cap cases, charges to the grant are reduced to the capped amount only. Amounts over the cap are charged to a non-sponsored research account or remain unpaid if the department declines to cover the difference. In this example, Professor X is working 75% of his NIH Sponsored Research Award ($15,800 * 75% = $11,850) but swaps out August for September - December. Professor X is also working 25% on a Sponsored Award that is not subject to the Cap ($22,222 * 25% = $5,556). Professor X is also receiving an Administrative Overbase for work in the summer. The balance of Professor X’s monthly salary is going to be covered by the School or College as cost share.






Over DHHS Cap? TRUE Provost Office Signature Required? Yes

summer salary for 9-month faculty - boston university€¦ · professor x is also working 25% on a...

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