Sa la ry Ove r Ca p: Pa rt 2 SU/ VA F a c ulty e b rua ry 2 7 , 2020 F
Introductions Mila Dac or r o Re se a rc h F ina nc ia l Co mplia nc e Ma na g e r, Re se a rc h Ma na g e me nt Gro up Donna Mahood Re se a rc h F ina nc ia l Co mplia nc e Ma na g e r, Re se a rc h Ma na g e me nt Gro up Nanc y L onhar t A – Re se a rc h, De pa rtme nt o f Me dic ine Asso c ia te DF
Ho w do I kno w if my fa c ulty ha s a n SU/ VA fa c ulty a ppo intme nt? Re liable Sour c e s Offe r le tte r ide ntifie s SU/ VA a ppo intme nt - c he c k w/ DF A (Div Mg r) F a c ulty Co mpe nsa tio n Unr e liable Sour c e Sta nfo rd Dire c to ry ma y inc lude VA a ffilia tio n b ut is NOT a re lia b le so urc e E xa mple s fro m Sta nfo rd Dire c to ry o f 8/ 8ths F a c ulty: School of Medicine
Who o r wha t is a n SU/ VA fa c ulty? F a c ulty with dua l a ppo intme nts @ Sta nfo rd (SU) a nd Ve te ra n’ s Affa irs (VA) 100% o f the ir o ve ra ll e ffo rt is a c o mb ina tio n o f the ir SU & VA a ppo intme nts VA a ppo intme nt a ssume s a 40 ho ur wo rk we e k SU a ppo intme nt a ssume s ~ 60 ho ur wo rk we e k T his me a ns the y a re pa id fo r ~ 60 ho ur wo rk we e k Up to 40 of those ~60 hours may be VA time depending on the distribution of the appointment 40 hrs VA 20 hrs SU 0 40 60 hrs/wk 2/3 1/3 School of Medicine
SU/ VA a ppo intme nt distrib utio n Appointment Distribution (a) (b) (c) (d) (e) (f) VA 8ths VA hrs/wk VA % SU hrs/wk SU % Total w.r.t total hrs w.r.t total hrs hrs/wk worked worked 1/8th 5 8.33% 55 91.67% 60 2/8ths 10 16.67% 50 83.33% 60 3/8ths 15 25.00% 45 75.00% 60 4/8ths 20 33.33% 40 66.67% 60 5/8ths 25 41.67% 35 58.33% 60 6/8ths 30 50.00% 30 50.00% 60 7/8ths 35 58.33% 25 41.67% 60 8/8ths 40 66.67% 20 33.33% 60 Note: w.r.t. = with respect to School of Medicine
Wha t is pa rity pa y? I t is the diffe re nc e b e twe e n the SU a ppo intme nt sa la ry a nd wha t the VA pa ys. Pa rity is the po rtio n o f sa la ry c o ntrib ute d b y Sta nfo rd Unive rsity. I f the re is no diffe re nc e – the n the re is no pa rity pa y. Pa rity pa y is not pro po rtio na l to the SU po rtio n o f the SU/ VA a ppo intme nt. F or pur pose s of c alc ulating salar y and salar y ove r -the - c ap, the same pr inc iple of B+V+A applie s: par ity + any admin sup School of Medicine
Ho w do I c a lc ula te the le ve l o f e ffo rt fo r a n SU/ VA fa c ulty me mb e r? [This is an example without a salary cap] I have an 8/8ths SU/VA appointment. I will devote 25% of my entire work hours to this project. The effort I devote to this project will be Stanford time. My Stanford parity pay is $152,650.99. How do I calculate Stanford percentage of effort? SU percentage of effort = % effort devoted (with respect to 100% appt) divided by SU appt % VA 8ths VA Hrs VA % SU Hrs SU % 8/8 40 66.67% 20 33.33% 25% effort / 33.33% SU appointment = 75% SU effort 25% effort with respect to a 100% appointment =75% SU effort with respect to a 33.33% SU appointment School of Medicine
Ho w do I c a lc ula te pe rso n mo nths a nd sa la ry suppo rt fo r a n SU/ VA fa c ulty me mb e r? Continuing with the previous example (no salary cap) : Person months (2 ways to calculate this) Method 1 = (effort with respect to 100% appt) x (100% appt) x (# of months) 25% effort x 100% appointment x 12 Cal Mos = 3 Cal Mos Method 2 = (effort with respect to SU appt) x (SU portion of that appt) x (# of months) 75% effort x 33.33% SU appointment x 12 Cal Mos = 3 Cal Mos Salary support = SU effort x parity pay (include any admin supplement) 75% SU effort x $152,650.99 parity pay = $114,488.24 School of Medicine
Ho w do I c a lc ula te sa la ry whe n the spo nso r ha s a sa la ry c a p? [This is an example with a salary cap] Assume the NIH salary cap is $187,000. We will use the same data from the previous example. Step 1. Evaluate salary cap against parity pay (including any admin supplements) to see if parity pay is greater than salary cap. Since this PI has a 8/8ths SU/VA appointment, this means the Stanford portion of the appointment is 33.33%. The salary cap needs to be adjusted or recalculated to the same percentage as the SU portion of the appointment. Calculation: NIH Salary cap x SU portion of the appointment = adjusted NIH salary cap. $187,000 NIH Cap x 33.33% SU appointment = $62,332.71 adjusted salary cap Comparison: 152,650.99 SU parity pay > $62,332.71 adjusted salary cap Given that the adjusted salary cap is less than parity pay, we will need to use the adjusted NIH salary cap to calculate salary request on our budget. School of Medicine
Ho w do I c a lc ula te sa la ry whe n the spo nso r ha s a sa la ry c a p (c o ntinue d)? Step 2 : Calculate Salary Requested (2 ways to calculate this): Method 1: Effort relative to 100% appointment x full NIH salary cap = salary requested 25% effort x $187,000 NIH salary cap = $46,750 salary request Method 2: SU effort x adjusted NIH salary cap = salary requested 75% SU effort x $62,333 adjusted NIH salary cap = $46,750 salary request School of Medicine
What level of effort is reflected in SeRA? Se RA sho uld re fle c t the e ffo rt with re spe c t to the full a ppo intme nt. I n the pre vio us e xa mple , tha t wo uld b e 25%. Se RA re c o rds the pro po se d le ve l o f e ffo rt with re spe c t to a full a ppo intme nt, no t with re spe c t to the Sta nfo rd po rtio n o f the a ppo intme nt. School of Medicine
EXCEL WORKBOOK School of Medicine
Confirm with PI; effort-split between SU and VA should be This number is not used in any Salary Calculation for Faculty with VA Appointments reported on the other support and MOU. Does not effect calculation on this worksheet. Fill in only those items in yellow. The spreadsheet will calculate the rest. calculations. Faculty Name: Jon Snow Portion of total Responsibilities (v) (w) (x) (y) (z) Total Annual Salary (SU + VA salary) 354,000 VA 8ths VA Hrs VA % SU Hrs SU % Is the effort on grant Stanford Time only? (yes or no) Yes 1/8 ths 5 8.33% 55 91.67% (If answer is no, VA portion does not get charged to grant) 2/8 ths 10 16.67% 50 83.33% Type of appointment in 8ths VA APPOINTMENT 8/8 ths 3/8 ths 15 25.00% 45 75.00% 4/8 ths 20 33.33% 40 66.67% (a) Total SU Effort - Based on SU/VA breakdown - see column (z). 33.33% 5/8 ths 25 41.67% 35 58.33% 152,651 6/8 ths 30 50.00% 30 50.00% (b) Of the total annual salary, how much of that is Stanford's portion? (c) What is the NIH salary cap? 187,000 7/8 ths 35 58.33% 25 41.67% (d) NIH Salary cap comparison (c x a) 62,333 8/8 ths 40 66.67% 20 33.33% This is the Parity Pay plus any admin supplement. (e) What is the % effort that the person told you s/he would devote to grant? 25.0% (f) % of salary to be charged to grant (e / a) 75.00% Continue calculation with the lowest between b & d Use amount proposed/awarded. For any change in distribution of effort (g) If b is lowest, the amount of salary to be charged to grant is (f x b) ‐ between SU & VA, there MUST be a MOU that reflects that change (h) If d is lowest, the amount of salary to be charged to grant is (f x d) 46,750 (i) If b = d the amount of salary to be charged to grant is (f x b) ‐ (j) Salary above the cap (annual amount) 67,738 The annual amount of salary to charge to the grant is 46,750 I have an 8/8ths SU/VA appointment. I will devote 25% of my entire work hours to this project. The effort I devote to this project will be Stanford time. My Stanford parity pay is $152,650.99 Sonia Barragan/Luke Delong 2/27/2020 SoM SU VA Faculty presentation 2020 ‐ 02 ‐ 27 Examples.xlsx
Enter $$ from item (b) on SU-VA worksheet Stanford Enter $$ in this from Item (d) on the SU-VA worksheet Jon Snow Base Salary $ 152,650.99 87,650.99 65,000.00 12,720.92 6,360.46 Percent of full time (may be 100% or less) 100% Enter the % from Item (f) on SU-VA Worksheet Months in appointment (may be 12 or fewer) 12 25% (effort devoted to grant) / 33.33% (SU portion for 8/8ths) = 75% Applicable Per Pay Period Per Month Annually Salary Cap Proposed Direct Direct Salary % Salary Direct Salary Direct Salary at 100% FTE or Awarded Charge $ Charge % over cap over cap Charge $ over cap Charge $ over cap Award and PTA Number (or cost sharing PTA number) 12 month appt. Effort % NIH award $ 62,333 75.00% $ 1,947.92 30.625% $ 2,822.43 44.375% 3,895.83 5,644.85 46,750.00 67,738.24 NIH award ‐ Cost Share $ ‐ 0.00% $ ‐ 0.000% $ ‐ 0.000% ‐ ‐ CDC Subcontract $ 62,333 2.00% $ 51.94 0.817% $ 75.26 1.183% 103.89 150.53 This ties back to Item (h) Division funds $ ‐ 23.00% $ 1,462.91 23.000% $ ‐ 0.000% 2,925.81 ‐ 5,795.38 on the SU-VA Worksheet This ties back to Item (j) on the SU-VA Worksheet Total percentage for Unallowed Expenditure Type 51190 (if using same account) 45.558% $ 2,897.69 45.558% $ 6,925.53 $ 5,795.38 Grand total % of account lines entered 100.000% 100.000% 15,583.33 25.00%
Greenleaf SNOW 3 3 This should tie back to effort charged (and should be within any allowable reduction of proposed effort). Also, remember to include any cost ‐ shared or over ‐ the ‐ cap as part of the effort ‐ not just $ charged to Award.
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