Payroll Reference Guide

Glossary


Term

Definition

1/10th Rate The annual salary divided by 10 to calculate the monthly rate. Used for academic year appointees working for one semester or less. Five payments on a 1/10th basis equals 1 semester pay.
1/12th Rate The annual salary divided by 12 to calculate the monthly rate.
1/9th Rate The annual salary divided by 9 to calculate the monthly rate. Used primarily for additional summer compensation, but may also be used for academic year research appointments.
Above Scale Beyond top of scale (no step designation); Used primarily for the professorial series. Advancement to above scale status is an honor.
Academic Year (9-month) Appointees Faculty are paid for the work they perform during the academic year defined to be from the beginning of the Fall semester to the end of the Spring semester. However, for full year service, the salary is paid out over 12 months, allowing for benefits for the entire year. These are normally instructional staff (professors and lectures).
By-Agreement By agreement payments can be established for certain titles. By agreement salaries/payments should not be established when there is a published salary scale. A percentage should not be used when there is a by-agreement salary.
Decoupled Salary A salary increment which is in addition to the candidate’s established rank and step salary
Fiscal Year (11-month) Appointees Individuals are paid for work they perform over the entire calendar year. The term 11 months comes from the fact that the 12th month can be used for vacation. It does not mean that an individual can take one month off in addition to the month of vacation earned annually. (Vacation accrues at the rate of 16 hours per month for full time work.)
GLACIER GLACIER is a secured web-based Nonresident Alien (NRA) tax compliance system that foreign visitors can use to provide their immigrant and tax data to UCLA via the internet 24 hours a day. GLACIER helps determine tax residency, withholding rates and income tax treaty eligibility. GLACIER also manages NRA's paperwork, maintains NRA's data and prepares tax forms and required statements.
Honoraria Modest honoraria (up to $1,500) may be paid to faculty from other campuses for an event such as a seminar or a program review. Such payments should be made on a one-time intercampus payment form. Honoraria can also be paid (though disbursements) to individuals from outside the institution who offer seminars or workshops of a short duration. Honoraria should not be paid to individuals who contribute significantly to a scheduled course offering, but instead the individuals should be hired. Honoraria cannot be paid to academic appointees on their own campuses.
Negotiated Salary A salary which is negotiated with an appointee. Normally used with Visiting titles for which there is no established scale and is paid with a monthly pay rate and a percentage time.
On Scale Salary is on the published salary scale
Pay Period The period over which payments are made. This may differ from the service period.
Service Period The actual dates during which service is performed. During the academic year, the service period begins with the first day of the Fall Semester and ends with the last day of the Spring Semester.
Teaching Days The number of working days (including holidays) in a given semester. This is used whenever an academic year appointee teaches for less than a full semester. Payment computation would be in accordance with APM 600, APPENDIX 2, II Procedures - Academic Year.

Pay and Service Periods

Service Periods

Academic employees are appointed on either a fiscal-year or academic-year basis.

  • Fiscal-year appointees work throughout the entire twelve-month calendar year.
  • Academic-year appointees render service from the beginning of the fall semester through the end of the spring semester.

Pay Periods

There are three standard pay periods for academic employees that are assigned based upon the basis of the appointment.

  • 11/12 (fiscal-year): Pay is issued in twelve monthly installments. The pay and service periods are identical. This pay schedule is used for all fiscal-year appointees.

  • 09/12 (academic-year): Pay is issued in twelve monthly installments for work performed for the full academic year. Pay for each semester is spread over a six-month period, with each monthly payment based on 1/12th of the annual salary. This pay schedule is used for individuals who are appointed for both semesters during the academic year.

  • 09/10 (academic-year): Pay is issued in monthly installments for work performed during one or two semesters of the academic year. Pay for each semester is spread over a 5-month period, with each monthly payment based on 1/10th of the annual salary. This pay schedule is used for individuals who are hired for only one or two semesters during the academic year.

  • 09/09 (academic-year): Pay is issued in monthly installments for work performed during one or two semesters of the academic year. Pay for each semester is spread over a 4.5-month period, with each monthly payment based on 1/9th of the annual salary. This pay schedule is used for individuals who are hired for only one or two semesters during the academic year. In addition, this pay schedule is used to compensate academic student employees.

In all cases, pay is issued according to the official UC Merced Payroll Calendar.