Faculty and OA - Earn Codes

Faculty and OA Earn Codes:

J=Job Rate
S=Special Rate

 

 

Type Code Account Code & Description Hrs/Units Rate Use
Regular
SAL

Faculty Salaries
Salary paid to full or part-time instructional/ research faculty as provided in the notice of appointment and connected to employee classes that begin with an F.

Account Codes:

1010A       TTF

1010B       Career NTTF

1010C       Other NTTF and Non-TRP Retiree

1010D       Tenure Reduction Prgrm (Retired)

1010E        Contingent Rsch-Career NTTF

1010F        Contingent Rsch-Other NTTF/Retiree

Admin Salaries
Salary paid to full or part-time officers of administration as provided in the notice of appointment and connected to employee classes that begin with an A.

Account Code 10103  

H

 

 

 

 

J

 

 

 

 

Defaults

This earn code should not be used for amounts paid in excess of an employee's budgeted salary (see earn code OVX and OVP (Supplemental Faculty and OA Pay) and SUM, SMN (Summer Faculty and OA Pay).

SLP Same account codes used for SAL
Faculty and OA Prior Month
H S Payroll Office Use
SRP Same account codes used for SAL
Faculty and OA Retro Salary Increases
U S Payroll Office Use
Taxed at a supplemental rate.
SAB 10123 Sabbatical Leave H J Payroll Office Use
OAP 10209 Other Faculty and OA Pay
Straight-time-hourly pay to non-exempt Faculty and OA staff members for services not covered by their appointments and that do not exceed full-time employment. VP signature required on ERF Form
H S Payroll Office Use
ONB

10209 Other Faculty and OA Pay, No Benefits, No Accurals
This earn code is used for one-time additional payments up to $500 for part-time Faculty and OA employees.  VP signature required on ERF Form.

Excluded from the Blended OPE calculation.

U S Payroll Office Use
SMN 10204 Summer Faculty and OA Pay - Non-Instructional 
Pay to nine-month Faculty and OA staff members serving in a non-instructional capacity. This account code applies to summer only and should not be used for services by Faculty and OA staff members on 12-month appointments. For service exceeding the full-time summer term appointment, see OVP (Supplemental Faculty and OA Pay - Non-Instructional).
H J Defaults
Dock Pay DOC Reduction to regular hours for salaried employees.  Used in situations where the employee takes time off and has exhausted all leave balances. H J Payroll Office Use

Departments may not enter this earn code in PHAHOUR.

Overtime OTM 10231 Faculty and OA Academic FLSA Overtime
Used to record Faculty and OA academic overtime pay due to Fair Labor Standards Act (FLSA) requirements.  Nonexempt (overtime eligible) Faculty and OA staff are paid at a rate of time and one-half for all hours worked over 40 in a week.
H J*1.5 For non-exempt employees only.  

See Time and Attendance Records for Faculty and OA Employees.

OTP 10231 Faculty and OA Academic FLSA Overtime - Prior Month
Used to record Faculty and OA Academic Overtime Pay due to FLSA requirements
H S*1.5 For non-exempt employees only.  
Overload OVP 10202 Overload Faculty and OA Pay - Non-Instructional
Special or additional pay to compensate Faculty and OA staff members for non-instructional services rendered in excess of full-time employment (Term FTE exceeds 1.0). This income is subject to retirement contributions.  Additional Compensation Form must be on file.
U S  
OVX

10201 Overload Faculty and OA Pay - Instructional-Teaching/Research
Special or additional pay to compensate Faculty and OA staff members for instructional and research services rendered that exceed full-time employment (Term FTE exceeds 1.0).  This income is exempt from retirement contributions.  Additional Compensation Form must be on file.

Excluded from the Blended OPE calculation.

U S  
Leave Earned LEC Comp time earned FLSA Exempt (straight rate)
LEC may also be used to accrue comp time at the straight time rate, when a holiday falls on an employee's normal day off.
H H*1  
LEF Comp time earned FLSA Non-Exempt (one and one half rate) H H*1.5  
Leave Taken

 

LTC

Comp Leave Taken

Same account codes used for SAL

Excluded from the Blended OPE calculation.

H J See Time and Attendance Records for Faculty and OA Employees.

 

 

LTS

Sick Leave Taken

Same account codes used for SAL

Excluded from the Blended OPE calculation.

H J
LTV

Vacation Leave Taken

Same account codes used for SAL

Excluded from the Blended OPE calculation.

H J
Leave Paid LPC

10232 Comp Time Payoff - Faculty and OA Academics
For use in comp time payoffs for Faculty and OA academics who are not FLSA exempt.
Note: Taxed at a supplemental rate and excluded for retirement.

Excluded from the Blended OPE calculation.

H J  
LPV

10211 Academic Vacation Pay
Payments for accrued vacation to academic employees on 12-month appointments. Payments are made when an employee terminates or when an employee transfers to a nine-month academic appointment. If the employee transfers to a classified position, vacation accrual rate and pay are regulated by applicable collective bargaining unit agreements.
Note: Taxed at a supplemental rate.

Excluded from the Blended OPE calculation.

H J  
LWOP Job Status
LW3   H J System Generated
LW4   H J System Generated
Fringe Benefits FPC

10215 Commuting - State Vehicle
This code is used to report the non-cash income resulting from an employee's personal use of a state-owned vehicle for commuting. A deduction transaction of equal amount must be processed on the same payroll. This non-cash income is subject to income taxes and Social Security tax. It is not considered salary for retirement purposes.

Excluded from the Blended OPE calculation.

U S Few departments use this earn code.
FAC 10207 Award Pay - Cash
Amounts awarded to Faculty and OA employees in recognition of special service or accomplishments.  This pay is subject to federal and state income tax, Social Security and Medicare withholding, retirement contribution, and employer pick-up; and is included in the employee's gross income for the year-end W-2 reporting.

Departments will need to submit an ERF,  with VP signature, and attached justification memo to the Payroll Office.

Excluded from the Blended OPE calculation.

U S Payroll Office Use

Taxed at a supplemental rate.

FAN 10207 Award Pay - Non-Cash
Taxable value of awards given to academic employees in recognition of special service or accomplishments.  When taxable, non-cash awards are subject to federal and state income tax, Social Security and Medicare withholding; they are exempt from retirement contribution and employer pick-up. This pay is included in employee's gross income for year-end W-2 reporting

Departments must have a signed letter of approval on file for audit purposes.

Excluded from the Blended OPE calculation.

U S Payroll Office Use

Taxed at a supplemental rate.

 

FDP

10752 Non cash earnings related to taxable domestic partner benefits.

Excluded from the Blended OPE calculation.

U S Payroll Office Use
FDN

10752 Non cash earnings related to non-taxable domestic partner benefits.

Excluded from the Blended OPE calculation.

       U     S Payroll Office Use
FDS

10216 Employee Discounts on Services
Compensation recorded to reflect the taxable value of employee discounts on services. A taxable employee discount is defined as the difference in cost of a service to an UO employee and the cost to a non-UO employee where that difference exceeds 20%. Examples include free athletic event tickets provided to employees and discounted faculty or staff season tickets to athletic events. This income is not subject to PERS.

Excluded from the Blended OPE calculation.

U S Payroll Office and Athletics Use
FMC

10217 Moving Expenses - Taxable, Cash
Direct Reimbursement of taxable payments for expenses associated with an employee change of residence. Applies to both employee transfers and moving new employees. Includes per diem and transportation expenses for pre-move house-hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. (See FMN for non-taxed moving expense reimbursements.)

Excluded from the Blended OPE calculation.

U S Payroll Office Use
FMN

10217 Moving Expenses - Taxable, Non-Cash
Direct Reimbursement of taxable payments for expenses associated with an employee change of residence. Applies to both employee transfers and moving new employees. Includes per diem and transportation expenses for pre-move house-hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. (See FMC for non-taxed moving expense reimbursements.)

Excluded from the Blended OPE calculation.

U S Payroll Office Use
FPR

10240 Faculty and OA Perquisites
Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to Faculty and OA employees in addition to regular pay.

Excluded from the Blended OPE calculation.

U S Payroll Office Use
FTR

 

10216 Employee Discounts on Services- Tuition Reduction
Compensation recorded to reflect the taxable value of the tuition reduction benefit. This income is not subject to retirement contributions.

Excluded from the Blended OPE calculation.

U S Payroll Office Use
Endowments and Faculty Excellence Awards

 

SEA 10108 Stipends, Endowments and Awards.
Used by the Payroll Office on Stipend appointments (Endowed Chairs, Faculty Excellence Awards, Teaching Awards, etc.).  This income is subject to retirement contributions.
U S Defaults on Endowed Chairs and Stipend Award Positions
STI 10107 Other Faculty and OA Pay
Used by the Payroll Office on Department Head appointments.  This income is subject to retirement contributions.
U S Defaults on Department Head Stipend Positions
STO

10107 Stipend Other

Used for Car Allowance Stipends

Excluded from the Blended OPE calculation.

 U  S  Defaults on Car Allowance Stipends
Adjustments
ADJ A non-cash earn code to be used only in payroll adjustment processing. No account code override required, as the amount is non-cash. H S Payroll Office Use
Deferred Pay UDA Deferred Pay Accrual - 9/12-Month Pay Option
This earn code is used to record reductions to gross pay for academic employees with 9-month appointments who choose the 12-month academic payroll option.
U S System Generated if an academic year employee has elected the 12-month pay option
UDO

Deferred Pay Payout - 9/12-Month Pay Option
This earn code is used to record distributions of gross pay for academic employees with 9-month appointments who choose the 12-month academic payroll option.

Excluded from the Blended OPE calculation.

U S System Generated if an academic year employee has elected the 12-month pay option

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