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 provides the applicable 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:
- 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.
- 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 the guidance over for nine month appointments and summer supplements for exceptions, implications, and additional 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.