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Payroll requirements and special considerations

Need assistance with payroll requirements?

Payroll for personnel on sponsored projects should in most cases accurately reflect the effort allocated to that project. See below for specific payroll requirements and special considerations for sponsored effort. The "Related Resources" section on this page provides the applicable General Accounting Procedures (GAPs) and additional guidance for navigating payroll for sponsored projects.

Payroll requirements and special considerations

G/Ls and payroll schedules

All salaries, wages, and special payments paid to faculty members and employees of Duke University should be charged to one of the 60xxxx G/L accounts. Different G/L accounts apply based on job position and title.

Payroll is deadline driven, with different schedules and due dates for monthly (exempt) and bi-weekly (non-exempt) personnel.

Cross department/center/institute payroll management

Extra attention and coordination is needed for grant-funded personnel who are not administratively housed in the grant-owning unit. Grants and contracts administrators from both units should work together to determine:

  • Who will processes iForms
  • The correct G/L accounts are being used
  • Monthly and bi-weekly payroll deadlines are being met
  • Routine monitoring and reconciliation is performed

Access GAP 200.171, Cross Organizational Unit Payroll Management on Sponsored Projects for additional information.

Nine month academic appointments and summer supplements

Non-medical faculty members on nine-month appointments may receive summer supplements through the Duke payroll system up to a maximum of three-ninths (3/9ths) of their base salary rate for the immediately preceding academic year. Summer supplements may come from a variety of sources (including University and non-federal) and may be paid over the span of the four months designated as outside of the academic year (as summer supplements are calculated for the fiscal year, rather than the calendar year the payments will be for: July, August, May and June). 

However, if faculty receive summer supplements as a result of effort expended on federally-sponsored projects, the supplements must be booked and paid under the following conditions:

  1. For any one month, faculty may charge no more than 75% of their effort to federal grants and contracts, including federal flow-through dollars. The distribution of pay should reflect the effort expended.
  2. Over the four months, faculty may receive no more than two and a half ninths (2.5 effort months) from federal sources, including federal flow-through projects. Faculty may receive the remaining one-half ninth from institutional or non-federal funds.

Access guidance on supplemental payments on sponsored projects. Additional, access the guidance over for nine month appointments and summer supplements for exceptions, implications, and other information. 

Non-compensatory payments (NonComp)

Non-compensatory payments are payments Duke University makes to individuals who are receiving payments for scholarships, fellowships, educational enrichment opportunities requiring no services, or post-doctoral training activities. Recipients should not have a work requirement nor provide any type of service for or on behalf of Duke University. Individuals receiving these payments are not Duke employees, but are receiving funds through Duke University for educational enrichment opportunities.

Access the Corporate Payroll Services guidance on non-compensatory payments for details and information on processing these payments. 

Stipends and tuition remission

Stipends and tuition remissions may be used on sponsored projects as a form of financial assistance for undergraduate students, graduate students, professional students and postdoctoral fellows. Specific G/L accounts should be used depending on the type of financial assistance and the classification of the recipient. 

Tuition remission costs are calculated using the University’s “Average Rate Basis (ARB)” methodology which has been approved by our Federal Cognizant Agency (DHHS). These rates are applied consistently across the University, regardless of funding source. Tuition Remission is not included in the Modified Total Direct Cost when calculating F&A.

Supplemental payments on sponsored projects

Supplemental payments to exempt individuals may be allowable on sponsored projects, subject to restrictions based on employee and funding type. Payments to individuals for services above and beyond their institutional base salary may be allowable on Federally-funded sponsored projects as governed by the requirements in the Federal Uniform Guidance (2 CFR 200.430); the effort must be outside the academic year (for all faculty on 9-month appointments) or be documented as outside of normal duties for all other individuals. Sponsored projects funded by other non-Federal sources should be managed similarly.

Access guidance on supplement payments on sponsored projects.