Wages
Major account classification for salaries and wages for university employee services.
This account code should be used only by Facilities Planning Offices for the purpose of tracking gross salaries paid to university employees working on capital projects.
Budgeted Positions
These codes are budgeted permanent positions. There will be position control numbers for all employees whose labor is charged to these account codes.
These employees are assigned to eclass F9 in Banner HR. Gross salaries paid to salaried permanent full-time and part-time faculty represented by the United Academic (UNAC) bargaining unit. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks whose contracts are for less than 12 months of the fiscal year and, therefore, are not eligible for annual or holiday leave. This account code includes chairs of academic departments or the equivalent. However, Executives Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251 respectively. Use account code 1611 for F9 faculty overloads or summer assignments.
These employees are assigned to eclass A9 in Banner HR. Gross salaries paid to salaried permanent and permanent part-time faculty represented by the University of ÃÛÌÒÓ°Ïñ Federation of Teachers (ÃÛÌÒÓ°ÏñT), American Federation of Teachers Local 2404 bargaining unit. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks and have a contract with the university for less than the 12 months of the fiscal year and, therefore, are not eligible for annual or holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively. Use account code 1612 for A9 faculty overloads or summer assignments.
These employees are assigned to eclass FN in Banner HR. Gross salaries paid to salaried permanent full-time and part-time nonrepresented faculty. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks. This account code includes chairs of an academic department or the equivalent who contract with the university for less than the 12 months of the fiscal year and, therefore, are not eligible for annual or holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively. Use account code 1613 for FN faculty overloads or summer assignments.
These employees are assigned to eclass FR in Banner HR. Gross salaries paid to salaried permanent full-time and part-time nonrepresented faculty. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks. This account code includes chairs of an academic department or the equivalent that have a 12-month contract and, therefore, are eligible for annual and holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively.
These employees are assigned to eclass AR in Banner HR. Gross salaries paid to salaried permanent and permanent part-time faculty represented by the University of ÃÛÌÒÓ°Ïñ Federation of Teachers (ÃÛÌÒÓ°ÏñT), American Federation of Teachers Local 2404 bargaining unit. These faculty hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent of any one of those academic ranks and have a contract with the university for the entire fiscal year and, therefore, are eligible for annual and holiday leave. Executive Deans (eclass EX) and Directors (eclass XR) are charged to account codes 1201 and 1251, respectively.
These employees are assigned to eclass EX in Banner HR. Gross salaries paid directly to salaried permanent and permanent part-time employees whose assignments require the performance of work directly related to management policies or general business operations of the institution, department or subdivision, etc. This eclass includes the President, Vice President, Chancellors, and Vice Chancellors. It could also include Deans, Directors, Associate Deans/Directors, Assistant Deans/Directors and Executive Officers of academic and/or research departments, if their eclass is EX.
These employees are assigned to eclass XR in Banner HR. Gross salaries paid directly to exempt salaried permanent and permanent part-time employees whose assignments would require placement as APT. Use account code 1615 for eclass XT and 1617 for eclass XX.
These employees are assigned to eclass NR in Banner HR. Gross wages paid directly to nonexempt permanent and permanent part-time employees for regular hours worked. Includes nonexempt technical and paraprofessional staff, clerical and library clerks, secretaries, and administrative assistants. Use account code 1620 for eclass NT and 1627 for eclass NX.
These employees are assigned to eclass CR in Banner HR. Gross wages paid directly to nonexempt permanent employees who are represented by the ÃÛÌÒÓ°Ïñ Higher Education Crafts & Trades Employees–Local 6070 (Local 6070) union for regular hours worked. Use account code 1630 for eclass CT.
Labor Pool
These classifications are for departments to budget and record charges for temporary employees' wages, including students.
Labor Pool
Minor account codes to be used only where a temporary employee is hired to indicate the function of work performed.
These employees are assigned to eclass FT in Banner HR. Wages for temporary teaching assignments for adjunct faculty represented by a bargaining unit. Use account code 1602 for eclass FW.
These employees are assigned to eclass FW in Banner HR. Wages for temporary teaching assignments for nonrepresented adjunct faculty. Use account code 1601 for eclass FT.
These employees are assigned to eclass F9 in Banner HR for their regular assignment. Wages for faculty overloads and summer assignments should be charged to this labor pool account code. Use account code 1612 for A9 faculty overloads or summer assignments and 1613 for FN faculty overloads or summer assignments.
These employees are assigned to eclass A9 in Banner HR for their regular assignment. Wages for faculty overloads and summer assignments should be charged to this labor pool account code. Use account code 1611 for F9 faculty overloads or summer assignments and 1613 for FN faculty overloads or summer assignments.
These employees are assigned to eclass FN in Banner HR for their regular assignment. Wages for faculty overloads and summer assignments should be charged to this labor pool account code. Use account code 1611 for F9 faculty overloads or summer assignments and 1612 for A9 faculty overloads or summer assignments.
These employees are assigned to eclass XT in Banner HR. Gross salaries paid directly to exempt salaried temporary full-time or part-time employees whose assignments would require placement as APT. Use account code 1251 for eclass XR and 1617 for eclass XX.
These employees are assigned to eclass XX in Banner HR. Gross salaries paid to salaried employees who have held temporary positions with the university for more than six months and are eligible for limited benefits. Use account code 1251 for eclass XR and 1615 for eclass XT.
These employees are assigned to eclass NT in Banner HR. Gross wages paid directly to temporary nonexempt employees for regular hours worked. Includes temporary nonexempt technical and para-professional staff, clerical and library clerks, secretaries, and administrative assistants. Use account code 1401 for eclass NR and 1627 for eclass NX.
These employees are assigned to eclass NX in Banner HR. Gross wages paid to classified employees who have held temporary positions with the university for more than six months and are eligible for limited benefits. Use account code 1401 for eclass NR and 1620 for eclass NT.
These employees are assigned to eclass CT in Banner HR. Gross wages paid to nonexempt temporaries who are represented by the ÃÛÌÒÓ°Ïñ Higher Education Crafts & Trades Employees–Local 6070 (Local 6070) union for regular hours worked. Use account code 1501 for eclass CR.
Student Labor Pool
Minor account codes for student positions.
These employees are assigned to eclass SN in Banner HR. Wages paid to students occupying positions classified as student positions. Student meets the campus eligibility requirements to be a student employee, the IRS definition of a full-time student, and is exempt from FICA tax withholding. Use account code 1641 for eclass ST.
These employees are assigned to eclass ST in Banner HR. Wages paid to students occupying positions classified as student positions. Student meets the campus eligibility requirements to be a student employee, but does not meet the IRS definition of a full-time student and is subject to FICA tax withholding. Use account code 1640 for eclass SN.
These employees are assigned to eclass GN in Banner HR. Stipends paid to students for graduate assistantship positions such as research and teaching assistantships and wages paid to graduate student employees. Student meets the campus eligibility requirements for the position, the IRS definition of a full-time student, and is exempt from FICA withholding. Use account code 1644 for eclass GT.
These employees are assigned to eclass GT in Banner HR. Stipends paid to students for graduate assistantship positions such as research and teaching assistantships and wages paid to graduate student employees. Student must meets campus eligibility requirements for the position, but does not meet the IRS definition of a fulltime student and is subject to FICA tax withholding. Use account code 1643 for eclass GN.
These employees are assigned to eclass SN or GN in Banner HR. Wages paid to students partially or totally funded by College Work Study. Student meets campus eligibility requirements to be a student employee, the IRS definition of a full-time student and be exempt from FICA withholding.
These employees are assigned to eclass ST or GT in Banner HR. Wages paid to students partially or totally funded by College Work Study. Student meets campus eligibility requirements to be a student employee, but does not meet the IRS definition of a full-time student and is subject FICA tax withholding
Overtime Pool
Minor account codes automatically charged through the labor distribution process.
Straight time portion of overtime pay for all eligible employee classes.
Premium portion of overtime pay for all employee classes.
Other Compensation
Payment made to individuals for modified duty and duty station differential pay in accordance with university procedures and the terms of grants and contracts.
Gross wages paid for employment in a modified capacity while receiving workers compensation.
Special pay for employees while stationed at special remote sites.
Payments made to employees in acknowledgement of an accomplishment or due to some type of competition. These payments for awards are usually not made at the departmental level. For example, awards should include the Excellence in Teaching Awards and employee longevity awards. In addition, awards do not include scholarship or fellowship grants. Merit bonuses or payments made to employees by their departments in recognition of job performance should be coded to regular compensation account codes.
Payments to employees in accordance with the Board of Regents retirement incentive plan.
Expenditures for relocating new employees to the university or current employees from one university duty station to another.