The Administrative Policies
TAP NO. 43: SUPPLEMENTAL INCOME FROM GRANTS
Sponsored research agreements may be used to provide salaries of exempt, non-exempt, part-time, and student personnel in whole or in part, in proportion to the time or effort spent directly on the project. All salary requests must be in compliance with the sponsoring agency or entity, Duquesne University, and Internal Revenue Service regulations.
A. SUPPLEMENTAL INCOME
This policy applies to all full-time faculty or other fulltime exempt University employees, except Distinguished University Professors who may be entitled to additional benefits, such as reduced teaching assignments. However, additional supplemental income allowed from grants may be subject to restrictions of the sponsoring government agency or entity.
COMPENSATION CHARGED TO GOVERNMENT SPONSORED RESEARCH PROJECTS
Salaries paid from government sponsored research agreements must be consistent with salaries paid from University funds to Duquesne employees with similar titles, duties, and responsibilities. The use of funds for salaries is subject to restrictions, rules, and regulations of the sponsoring agency or entity. An individual’s remuneration from a grant begins with his/her active involvement in the work supported by the agreement. The salary will continue to remain a proper charge to the agreement until the work on the project is terminated or the support discontinued.
Full time faculty members on 9-month contracts may earn supplemental compensation up to two-ninths of their base salary from National Science Foundation (NSF) sponsored research contracts. They may earn combined supplemental income from government research contracts up to 40% of base salary per calendar year, provided that the combined time spent on such research projects and on consulting activities do not exceed 40% of their time during a calendar year.
Faculty members on 12-month contracts are not eligible for supplemental compensation from NSF sponsored research contracts. They may earn total supplemental income from other government agency research contracts up to 20% of base salary per calendar year, provided that the combined time spent on such research projects and on consulting activities do not exceed 20% of their time during a calendar year.
COMPENSATION CHARGED TO NONGOVERNMENT SPONSORED RESEARCH PROJECTS
Full-time faculty members on 9-month contracts may earn unrestricted supplemental compensation from non-governmental research contracts, provided that the combined time and effort spent on such research projects and on consulting activities do not exceed 40% of their time during a calendar year.
Full-time faculty members on 12-month contracts may earn unrestricted supplemental compensation from non-government research contracts, provided that the combined time spent on such research projects and on consulting activities do not exceed 20% of their time during a calendar year.
SUMMARY OF TIME AND SUPPLEMENTAL INCOME RESTRICTIONS
|9-Month Contract||12-Month Contract|
|Total time per calendar year:||40% allowed||20% allowed|
|NSF Contracts:||2/9 of base salary (22%)||None|
|Other Government Grants:||40% of base salary and time||20% of base salary and time|
|Non- Government Grants:||40% of time (no salary restrictions)
20% of time during academic year
|20% of time
20% of time (no salary restrictions)
|Consulting:||40% of time per calendar year (no salary restrictions)|
B. REDUCED LOAD FOR THE PRINCIPAL INVESTIGATOR OR OTHER FULL-TIME, EXEMPT UNIVERSITY EMPLOYEE
With the approval of the respective Academic Dean, principal investigators or other full-time, exempt employees may be allowed to reduce their contractual work load with the University in order to pursue sponsored research grants. Funds required to compensate for the reduced load will be determined by the appropriate Academic Dean and listed in the grant proposal budget. Upon funding of the grant, the predetermined amount will be transferred to the Principal Investigator’s department/unit to cover his/her vacated responsibilities as needed. Unless permission to do otherwise is received, it is expected that a department will expense these funds in the fiscal year in which they are received.
In agreement with the Provost/Academic Vice President, the appropriate Academic Dean, may arrange for a supplemental income for the Principal Investigator if:
- The grant provides salary income for the same period as the annual faculty or administrative agreement of the principal investigator.
- The project must be conducted in addition to the regular faculty or administrative assignment.
- The granting agency approves of the overload arrangement.
C. SALARY ENHANCEMENT FOR HOURLY EMPLOYEES (NON-EXEMPT PERSONNEL)
Hourly employees may receive additional compensation chargeable to the grant project if such work is performed in addition to regular working hours or if its performance during regular working hours creates an overtime situation. All hours worked after 35, and less than 40, in the workweek will be compensated for at the individual’s hourly rate. All hours worked in excess of 40 in the workweek will be compensated for at the rate of one and one-half times the hourly rate.
D. STUDENT EMPLOYEES
Duquesne University students may be employed on research projects and are paid at an hourly rate multiplied by hours worked weekly. Attention must be paid to possible financial aid and Internal Revenue Service limitations and regulations when budgeting wages for this classification.
Individuals who are not required to work regular hours for an extended period of time are treated as consultants. They are generally paid by the research project rather than via an hourly wage or a biweekly University paycheck. They are not considered employees of Duquesne University. Therefore, no fringe benefits need to be built into the budget to cover this group.
F. FRINGE BENEFITS
When applying to agencies that accept the University’s negotiated Facilities and Administrative Cost (grant overhead) rate, fringe benefits are included as part of the F&A cost.
Full-time faculty on nine-month contracts, earning summer salary from research grants from government sponsored research agencies or private organizations which provide a minimum overhead rate of 33.9% of salaries to Duquesne University may participate in the University Retirement Plan during the summer in which the grant is in effect. Faculty and University contributions toward retirement will be identical to the percentages in effect at the time of the grant.
In all other grant requests and provided that no other specific guidelines are to be followed, fringe benefits must be included in the budget per the following:
|Personnel Category||Percent of Salary or Wage|
|Full-time faculty or staff (not eligible for retirement benefits)||9%|
|New full-time hire||40%|
|Student - enrolled full-time, only job||None|
|Student - enrolled full-time, multiple jobs||9%|
|Student - enrolled less than full-time||9%|
Exceptions to any of the aforementioned policies must be approved prior to submittal of the grant proposal and must be in full accordance with the regulations of the granting agency. If circumstances change before the grant is approved, but after submission, a change in the arrangement will be made with the approval of the granting agency. Exceptions made by the Provost/ Academic Vice President normally will be made with the agreement of the administrators having supervisory responsibility for the Principal Investigator.