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NIH Salary Cap Administration

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					                      NIH Salary Cap Administration
        By statute, no NIH funds may be used to pay an individual working on an NIH-funded
project at a rate in excess of the Federal Executive Level I Pay Scale. This amount typically
increases annually and generally applies for the entire calendar year. For the calendar year 2010,
the amount is $199,700.

       Actual salary changes on the award must conform to the NIH salary cap regardless of the
individual’s HSC base salary.

        For those individuals whose HSC base salary exceeds the NIH salary cap, payroll
appointments should be made by applying the amount of effort committed to the project to the NIH
salary cap.


        Example: A faculty member whose HSC base salary is $200,000 receives an NIH
        award where he/she has proposed 25% effort.

        Payroll appointment cannot exceed 25% of NIH salary cap of $199,700 annually;
        in this case, the person could not charge payroll expenses to the grant in excess of
        $49,925 annually (25% effort x $199,700). The excess salary costs must be paid
        from a department account (not another sponsored program).

        Using this example, the individual’s payroll appointment would be 24.6%


Despite the fact that the individual is not being paid under the NIH grant at his/her HSC rate, the
effort commitment made in the proposal must be honored and certified at the time of the semi-
annual effort certification. When effort is decreased by over 25%, approval must be sought from
NIH.

       Tables of salary cap calculations for both CY 2010 and 2009 are available below.

      The NIH salary cap applies to direct awards from the National Institutes of Health, the
Agency for Healthcare Quality and Research (AHQR), and the Substance Abuse and Mental Health
Administration (SAMHSA), and awards from other institutions where the prime funding agency is
NIH, AHQR, or SAMHSA.

        Further information about the NIH salary cap and the impact on charging salary costs to and
certifying effort on NIH sponsored programs is available by contacting Chris Green (telephone 7-
4938 or via email at greenc@uthscsa.edu) in the Office of Sponsored Programs.
                              Table of Salary Cap Calculations
                     use for salaries earned between 01/01/10 – 12/31/10
NOTE: THE CALCULATIONS PROVIDE THE MAXIMUM AMOUNT CHARGEABLE TO THE NIH PROGRAM BASED ON
COMMITTED EFFORT IRRESPECTIVE OF HSC BASE SALARY.




                 Effort                      Semi-Annual
               Committed         Annual        (6 mos.)         Monthly
                 100%           $199,700       $99,850         $16,641.67
                  75%            149,775       $74,888         $12,481.25
                  60%            119,820       $59,910          $9,985.00
                  50%             99,850       $49,925          $8,320.83
                  45%             89,865       $44,933          $7,488.75
                  40%             79,880       $39,940          $6,656.67
                  35%             69,895       $34,948          $5,824.58
                  30%             59,910       $29,955          $4,992.50
                  25%             49,925       $24,963          $4,160.42
                  20%             39,940       $19,970          $3,328.33
                  15%             29,955       $14,978          $2,496.25
                  10%             19,970        $9,985          $1,664.17
                   9%             17,973        $8,987          $1,497.75
                   8%             15,976        $7,988          $1,331.33
                   7%             13,979        $6,990          $1,164.92
                   6%             11,982        $5,991           $998.50
                   5%              9,985        $4,993           $832.08
                   4%              7,988        $3,994           $665.67
                   3%              5,991        $2,996           $499.25
                   2%              3,994        $1,997           $332.83
                   1%              1,997         $999            $166.42
                              Table of Salary Cap Calculations
                     use for salaries earned between 01/01/09 – 12/31/09
NOTE: THE CALCULATIONS PROVIDE THE MAXIMUM AMOUNT CHARGEABLE TO THE NIH PROGRAM BASED ON
COMMITTED EFFORT IRRESPECTIVE OF HSC BASE SALARY.




                 Effort                      Semi-Annual
               Committed         Annual         (6 mos.)        Monthly
                 100%           $196,700        $98,350        $16,391.67
                  75%            147,525       73,762.50        12,293.75
                  60%            118,020         59,010            9,835
                  50%             98,350         49,175          8,195.83
                  45%             88,515       44,257.50         7,376.25
                  40%             78,680         39,340          6,556.67
                  35%             68,845       34,422.50         5,737.08
                  30%             59,010         29,505          4,917.50
                  25%             49,175       24,587.50         4,097.92
                  20%             39,340         19,670          3,278.33
                  15%             29,505       14,752.50         2,458.75
                  10%             19,670          9,835          1,639.17
                   9%             17,703        8,851.50         1,475.25
                   8%             15,736          7,868          1,311.33
                   7%             13,769        6,884.50         1,147.42
                   6%             11,802          5,901           983.50
                   5%              9,835        4,917.50          819.58
                   4%              7,868          3,934           655.67
                   3%              5,901        2,950.50          491.75
                   2%              3,934          1,967           327.83
                   1%              1,967         983.50           163.92

				
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