Faculty and OA - Earn Codes

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  

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).

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.

Departments may not enter this earn code in PHAHOUR.

See Time and Attendance Records for Faculty and OA Employees.

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.

Comp Leave Taken

Same account codes used for SAL

Excluded from the Blended OPE calculation.

Sick Leave Taken

Same account codes used for SAL

Excluded from the Blended OPE calculation.

Vacation Leave Taken

Same account codes used for SAL

Excluded from the Blended OPE calculation.

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.

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.

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.

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

Excluded from the Blended OPE calculation.

Taxed at a supplemental rate.

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

Excluded from the Blended OPE calculation.

Taxed at a supplemental rate.

10752 Non cash earnings related to taxable domestic partner benefits.

Excluded from the Blended OPE calculation.

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

Excluded from the Blended OPE calculation.

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.

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.

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.

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.

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.

10107 Stipend Other

Used for Car Allowance Stipends

Excluded from the Blended OPE calculation.

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.