ONLY enter information requested in yellow highlighted cells. Name of Individual: Institutional Base Salary (IBS): $ 250,000.00 Enter Full Time Institutional Base Salary (see definition on 2nd tab) # of months 12 NIH/FEDERAL SALARY CAP CALCULATION Institutional Base Salary $ 250,000.00 % effort on Project 0.25 enter as a decimal, such as .50 IBS Salary related to effort $ 62,500.00 NIH SALARY CAPS Enter Applicable Salary Cap $ 199,700.00 $191,300 for grants funded 01/01/08 - 12/31/08 % effort on Project 0.25 $196,700 for grants funded 01/01/09 - 12/31/09 Allowable salary $ 49,925.00 $199,700 for grants funded 01/01/10 - 12/22/11 $179,700 for grants funded 12/23/11 - 12/31/12 ** IBS Salary related to effort $ 62,500.00 Allowable salary $ (49,925.00) Cost-Shared Salary for 12 months $ 12,575.00 Federal paid Salary for 12 months $ 49,925.00 Cost-shared Salary per month $ 1,047.92 Federal paid Salary per month $ 4,160.42 Cost-shared Percent 0.051 * Federal Paid Percent 0.199 * Total Effort on Project 0.250 * Percent rates have been rounded up for Cost-shared percent, and rounded down for NIH paid percent. ** Implementation of the lower level salary cap ($179,700) is effective with FY2012 awards where the initial Issue Date of the award is on/after 12/23/2011. For FY2012 awards issued on/before December 22, 2011 (competing and non-competing), the effective salary limitation remains at Executive Level 1 ($199,700) Notes - - If IBS is over NIH Cap, a cost-shared amount MUST be documented. - Many non-federal sponsors have also adopted the NIH salary cap threshold for charging to grants (i.e. American Cancer Society, Every year since 1990 Congress has legislatively mandated a provision limiting the direct salary that an individual may receive under an NIH grant. For the purposes of the salary limitation, the terms "direct salary," "salary," and "institutional base salary" have the same meaning and are exclusive of fringe benefits and facilities and administrative (F&A) expenses, also referred to as indirect costs. An individual's institutional base salary is the annual compensation that the applicant organization pays for an individual's appointment, whether that individual's time is spent on research, teaching, patient care, or other activities. Base salary excludes any income that an individual may be permitted to earn outside of the duties to the applicant organization. NIH grant/contract awards for applications/proposals that request direct salaries of individuals in excess of the applicable RATE per year will be adjusted in accordance with the legislative salary limitation and will include a notification such as the following: None of the funds in these awards shall be used to pay the salary of an individual at a rate in excess of the current salary cap. ONLY enter information requested in yellow highlighted cells. Employee Name: Annual Salary $0.00 NIH Cap $199,700.00 Salary Cost Share % #DIV/0! Amount Charged % to Cost Total %-should equal Project number Committed Total Amount 0 % to Grant to Cost Sharing Sharing Committed % Grant 1 $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Grant 2 $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Grant 3 $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Grant 4 $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Grant 5 $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Grant 6 $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Grant 7 $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! Grant 8 Grant 9 Grant 10 Grant 11 Grant 12 0.00% $0.00 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Pages to are hidden for
"NIH Salary cap worksheet for Depts"Please download to view full document