Faculty and OA - Earn Codes
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 |