This Policy governs the payment of additional pay earned by a University employee. Additional pay represents compensation that is not part of an employee’s regular pay for the performance of his or her primary job. Such additional pay includes, but is not limited to, payments for the following assignments and activities:
This Policy does not address the payment of overtime compensation earned by a non-exempt employee. In addition, the terms and conditions set forth in a collective bargaining agreement between the University and its employees shall govern if they differ from those included in this Policy.
- Faculty Overload Teaching,
- Staff Teaching Assignments,
- Non-Teaching Duties Related to Teaching,
- Out-of-Classification Assignments,
- Assignments Performed for Another Department, and
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REASON FOR POLICY
This Policy includes the standards for the approval, payment, and tax reporting of additional pay provided to an employee in connection with an increase in responsibility or other compensatory activity. The Policy conforms to the Internal Revenue Code and applicable Treasury Regulations.
WHO SHOULD READ THIS POLICY
Any employee who receives additional pay under this Policy; the members of the Leadership Team, as well as supervisors and Business Managers who administer or authorize the payment of additional pay.
The following assignments, duties, and activities are eligible for the payment of additional pay, subject to the availability of funds:Faculty Overload Teaching
A full-time faculty member may receive additional pay for teaching a course beyond a fully assigned teaching load. Staff Teaching Assignments
An exempt staff employee may receive additional pay for teaching an academic course. Staff teaching assignments are subject to the requirements included in the collective bargaining agreement between the University and the USF Faculty Association. See Related Information
.Non-Teaching Duties Related to Teaching
A faculty or staff employee may receive additional pay for performing non-teaching work related to his or her teaching assignment or other teaching activity. Such non-teaching duties include conducting independent research; providing preceptor or tutorial services; or serving as a department chair, program coordinator, or performing other administrative duties beyond those normally expected of a faculty or staff employee with teaching responsibilities.Out-of-Classification Assignments
An employee may be eligible to receive additional pay for temporarily assuming the duties, in whole or part, of a higher-level position within
his or her department due to a position vacancy or an extended leave of absence of another employee. Such services must be short-term in nature and clearly beyond the scope of the employee’s primary job. The additional pay, however, should not be paid in lieu of an upward reclassification or promotion if the new duties represent a permanent expansion of the position.
- Exempt Employees - If an exempt employee is approved by his or her department to receive out-of-classification pay, the additional pay must be paid to the employee over a defined period of time that is limited to one year in duration. The total amount of additional pay may not exceed 25% of the annual pay rate associated with the employee’s primary job. A request for an exception to pay out-of-classification pay in excess of these limits must be submitted to the Assistant Vice President, Human Resources, for review and approval. A request to pay such compensation for longer than one year should be submitted at least 30 days prior to the expiration of the one-year period.
- Non-Exempt Employees - The payment of additional pay to a non-exempt employee for working out of classification within his or her department is subject to the collective bargaining agreement covering the employee’s position with the University. In the absence of specific requirements set forth in the agreement, or for a non-exempt employee who is not represented by a union, the requirements applicable to exempt employees described above shall apply.
A stipend may be paid to an employee as additional pay in connection with one of the following activities:
- Merit and Service Awards - A faculty or staff employee may receive a stipend payment under the Merit and Service Award program for outstanding individual performance, for participating on a team project that significantly benefited the University, or for other important contributions and achievements related to the employee’s primary job.
- Honorariums - A faculty member or an exempt staff employee may receive an honorarium for performing a short-term scholarly or professional service such as a guest lecture, program review, appraising a manuscript, or similar activity. Such honorariums should be paid as a stipend subject to the requirements contained in the Honorarium Payments Policy.
- Non-Earnings Stipends - A faculty or staff employee may receive a stipend for an activity that does not require the individual to perform any additional duties. Activities for which a stipend may be paid include, but are not limited to, the following:
- Payment of a rental subsidy approved for a new faculty member as reimbursement for the first and last months’ deposit. The subsidy may be paid to a faculty member before he or she begins service with the University, subject to the submission of appropriate receipts. See Moving Reimbursement Policy.
- Payment of a uniform allowance or similar allowance.
Such stipends must be paid through the payroll system so that applicable income and employment taxes may be withheld.
A stipend may not represent an employee’s only source of compensation from the University except for a rental subsidy stipend, or similar relocation payment, paid to a new faculty member prior to the individual’s employment date with the University. In addition, a stipend may not be paid in lieu of retroactive pay (e.g., back pay) owed to an employee.
A summary of the additional pay categories authorized under this Policy is included in Appendix A.
In lieu of paying an employee additional pay to undertake an assignment that is not part of the employee’s primary job, departments have the option of utilizing a temporary worker referred by the department or supplied by the University’s employment agency, HR Options. Hiring temporary workers through HR Options is simple, cost effective, and flexible. HR Options can be reached at 415-422-TEMP or by e-mail at firstname.lastname@example.org. Temporary requests or referrals can also be completed online at http://www.hroptions.com/hire/.
||The enterprise information system used to record the business activities of the University. The core system suite is made up of the Advancement, Finance, Financial Aid, Human Resources, and Student modules, and includes additional functionality in document management, job scheduling, reporting, and workflow.
||A University employee, designated by the President, Vice President, Vice Provost, or Dean who is the financial manager for the University account(s) being used for the expense. This may include the President, Vice Presidents, Vice Provosts, or the Deans.
||An employee who, based on duties performed and the manner of compensation, is exempt from the provisions of the Fair Labor Standards Act (FLSA). In general, exempt employees are paid a guaranteed minimum salary and perform exempt job duties as defined under FLSA regulations. Exempt employees are only required to report leave and not time worked.
||An employee who, based on duties performed and the manner of compensation, is subject to the FLSA, including the minimum wage and overtime provisions of the law. Non-exempt employees are paid on an hourly basis; the number of hours worked in any given workweek is reported along with any leave time used.
||An employee’s principal job with the University. Such positions may be either full-time or part-time. If an employee has a secondary job, the primary job should be determined based on such factors as the position with the largest percentage time worked, longest duration, academic standing, etc.
|Accounting & Business Services
||On-line form used to originate payroll transactions in the Banner HR System
- Prepares documentation to substantiate a request to pay an employee additional compensation for an activity authorized under this Policy.
- Reviews and approves requests to authorize the payment of additional pay for employees under his or her supervision.
- Secures the services of a temporary worker using the University’s preferred employment agency.
Assistant Vice President, Human Resources
- Processes additional pay through the payroll system and reports such payments and applicable withholding in accordance with IRS regulations.
President, Vice Presidents, Vice Provosts, and Deans
- Reviews departmental requests to pay out-of-classification pay or other additional pay as an exception to this Policy.
- Ensures that additional pay disbursed to his or her employees is in compliance with this Policy.
FREQUENTLY ASKED QUESTIONS
- 10/01/2013 First publication of Policy.