1. Payment Processing for Summer Teaching
TEXAS A&M INTERNATIONAL UNIVERSITY Office of Budget, Payroll & Fiscal Analysis
Payment Processing for
Summer Teaching

2. ITINERARY What’s an Overload? Percent Effort & Salary Calculations
EPA, PBAF, or Service Contract?
Prep Steps & Required Info
Term Dates
Scenarios – Creating an EPA
To Go: Summer Accounts

3. What’s an Overload?
Overload Course: When an employee is already at 100% effort (full-time/full load) for a particular period of time, and then teaches a class in addition to that workload for the same department, the additional class is an “overload course” or overload (for payroll purposes).
This applies to all faculty and non-faculty alike, and affects our ability to do an EPA to process the payment.

4. What’s an Overload?
Overload Rate of Pay: An overload rate of pay is used when a faculty (excluding adjunct faculty) teaches over 6 SCH in the entire Summer OR when a faculty teaches for Wintermester and keeps their full load for the Spring.
When this happens, the course in excess of 6 SCH (for Summer), or in excess of the full load (for Spring), will be paid at a flat “overload rate” of $3000 ($1000 per 1 SCH).

5. Percent Effort Calculations
Faculty Type
Term
Percent Effort
Full-time Faculty
Fall/Spring
Dependent on Faculty Contract
Summer
50% per 3 SCH (6 SCH-Full Load)
Adjunct Faculty
Inc. Wintermester/Maymester
20% per 3 SCH (15 SCH-Full Load)
40% per 3 SCH (7.5 SCH-Full Load)
Tip: Divide the # of SCH that the faculty is teaching by the full load for that term to calculate percent effort.
Ex. Adjunct faculty teaching 9 SCH in Spring.
9 SCH/15 SCH = 60% effort

6. Inc. Wintermester/ Maymester
Salary Calculations
Faculty Type
Term
Salary Calculations
Full-Time Faculty
Fall/Spring
Dependent on Faculty Contract
Summer*
Inc. Wintermester/ Maymester
For 6 SCH (Full Load): Monthly Salary x 1.5 months = Budg. Salary
For 3 SCH (50% Effort): Annual Salary / 12 months = Budg. Salary
Adjunct Faculty
Fall/Spring/ Summer
*Please Note: If a faculty’s annual salary is more than $48,000, their budgeted salary for Summer courses is $4000 per 3 SCH

7. EPA, PBAF, or Service Contract?
Service Contract (Supplemental Payment) for NON-FACULTY OVERLOADS
Generally, courses taught by administrators/staff that are not covered by their annual salary (included in their employment contract) are considered non-faculty/administrative overloads and always paid via a Service Contract.
Paper Budget Action Form (PBAF) for FACULTY OVERLOADS
If a faculty is at 100% effort in a given term, courses taught in excess of 100% within the same term (courses above their full course load) for the same dept. are considered faculty overloads and paid via a PBAF. Also used for overlapping terms.
Electronic Personnel Action (EPA) for FACULTY – REG. SUMMER
For Summer payment purposes, EPA’s are used to initiate the payment process for full time faculty and adjuncts teaching in the Summer.

8. EPA, PBAF, or Service Contract?
But Which One Do I Use?? Don’t Panic!
STEP 1:
Is the employee teaching the course faculty or non-faculty in your department?
-If non-faculty – SERVICE CONTRACT
-If faculty – Go to next step
STEP 2:
Does the faculty already have a full load (at 100% effort) for the term, or are they already teaching courses during a term that overlaps with the term you are trying to pay?
-If yes – PBAF
-If no – EPA

9. Prep Steps & Required Info
Name & PIN or UIN of Employee
Title – Faculty/Non-Faculty; Full- Time/Adjunct
Course Information for all Summer Terms
Term Dates for Payroll Purposes
Tenure Status
Percent Effort
Budgeted Salary for Term
Summer Paying Account Numbers
EPA System
Dept. Head/Chair/Dean
BPFA
Based on Calculation

10. Term Dates for Payroll Purposes
Fall
9/1/20XX– 1/15/20XX
Wintermester
1/1/20XX – 1/15/20XX
Spring
1/16/20XX – 5/31/20XX
Maymester
5/15/20XX – 5/31/20XX
Summer Session I (SSI)
6/1/20XX – 7/15/20XX
Summer Session II (SSII)
7/16/20XX – 8/31/20XX
Summer Session III (SSIII)
6/1/20XX – 8/31/20XX

11. Scenario #1
A full-time faculty is teaching one 3 SCH course in Maymester and is currently teaching their full load for Spring. The faculty’s annual salary is $60,000. How should you compensate them for Maymester? a. EPA b. PBAF c. Service Contract How much should they be paid for Maymester? a. $3,000 b. $4,000 c. $5,000

12. Scenario #2
An adjunct faculty is teaching one 3 SCH course in Maymester and two 3 SCH courses in SSI. The faculty’s annual salary is $40,000. How should you compensate them for SSI? a. EPA b. PBAF c. Service Contract What is their percent effort for SSI? a. 50% b. 80% c. 40% How much should they be paid for SSI? a. $8,000 b. $7,000 c. Dependent on faculty contract

13. Scenario #3 & #4 – Creating an EPA
Scenario #3 - Given Information: -Adjunct faculty -Teaching ENGL (3 SCH) for SSI -Tenure Status: No -Offer letter states faculty will be paid $2,200 per 3SCH for Summer terms Scenario #4 - Given Information: -Full time faculty -Teaching BIOL (3 SCH) for SSII -Already taught 3 SCH in Maymester and 3 SCH in SSI -Tenure Status: Yes -Annual salary is $50,000

14. Summer Accounts College Summer Paying Account Arts & Sciences
– Acct. Analysis 0010
Education
– Acct. Analysis 0010
Nursing
– Acct. Analysis 0010
Business
– Acct. Analysis 0010
As of 6/23/2015

15. QUESTIONS? Christy Martinez – ext. 2371 Denisse Garza – ext. 2369
Nora Lerma – ext. 2375 Or