NIH Salary Cap Department Examples Elizabeth Richardson
Committed effort refers to effort % listed in proposal Budgeted salary costs are based on the cap in effect at time of proposal When awarded: ◦ make any needed adjustments ◦ determine $ amounts for cost sharing ◦ submit on the PS friendly: complete cost-share budget and provide non-sponsored account strings
Once combo codes are available, provide payroll with per pay period costs for the project and for cost share Cost-share column will be populated on effort statement once the payroll is posted Timing: Maintain cost-share distributions on an ongoing basis As needed, process HSAs during open effort period
Project sPayrollCost-sharingEffortSalary CapActual Salary Project $/pay period Cost-share $/Pay period %6%29% 199, , %3%15% 199, , %2%10% 199, , %3%15% 199, , %3%16% 199, , %1% 253, %2%8% 199, , subtotal73%21%94% 7, Non- sponsored 27% -21%6% 253, Total100%0%100% 9,760.62
Committed effort is determined as a percentage of all appointments. Include all sources of pay which are associated with job duties There may be a need to communicate effort/payroll percentages BOTH in terms of the “regular” appointment and the full appointment including the Augmentation In the example, the employee’s annual base is $222,113 and their augmentation is $22,500, for a total of $244,613. The cost share represents the difference between $199,700 and $244,613. Cost-sharing can take place from any job record as long as it has non-sponsored funds
Projects Payroll- REG Payroll with AUG Cost- sharing REG Cost- sharing AUGEffort Salary cap REG Salary Salary with AUG Project $/pay period Cost- share $/Pay period %21.23%5.26%4.77%26.00% 199, , ,613 1, cost-share5.26%4.77%-5.26%-4.77%0.00% Non- sponsored [dept. funds]71.37%64.80%0.00% 64.80% 222, ,613 6, Non- sponsored [Aug]0.00%9.20%0.00% 9.20% 222, , total100.00% 0.00% % 9,408.19
The NIH salary cap is prorated based on the individual’s appointment % (FTE) For the time period shown in the example, for an employee with a 95% appointment, the cap was $191,300 x 95% appt = $181,735 In the example, the employee’s annual base was $229, 908 x 95% = $218,413. The cost- sharing represents the difference between the $218,413 and $181,735.
Project sPayrollCost-sharingEffortSalary CapActual Salary Project $/pay period Cost-share $/Pay period %4%23% 181, ,4131, %3%16% 181, ,4131, %4%25% 181, ,4131, %3%17% 181, ,4131, %2%10% 181, , %0%1% 181, , %1% 181, , %0%1% N/A 218, %16%94% 6, Non- sponsored 22% -16%6% 218, Total100%0%100% 8,400.49