60xxxx: Payroll Costs

I. General

All salaries, wages, and special payments paid to faculty members and employees of Duke University should be charged to one of the G/L accounts in this series.

Section IV of this procedure has specific examples of G/L account selection. Appendix A has a chart for help with Biweekly (non-exempt) G/L accounts. Refer to General Accounting Procedures 101.0 through 101.9 for information about Payroll forms, timecards, etc.

For the University when completing the payroll forms, the first 2 digits of the G/L account are the Service Type (ST) and the second two digits are the Service Category (SC).

II. Definition of Terms

Definitions of terms used in this procedure are specified below:

A. EXEMPT

Refers to faculty members or employees who are not subject to the minimum wage or overtime pay requirements of the Fair Labor Standards Act. These employees are also referred to as "faculty/staff".

B. NON-EXEMPT

Refers to employees who are subject to the provisions of the Fair Labor Standards Act. These employees are also referred to as "biweekly employees".

C. FACULTY

Members of the academic staff at Duke University and Medical Center who hold the rank of Professor, Associate Professor, Assistant Professor, Associate, Instructor, or Lecturer. This includes positions designated as Visiting, Adjunct, Clinical, Consulting, Research, or Medical Research. Additionally, various "in residence" artists and scholars, graduate teaching assistants, instructional assistants, research assistants, and teaching assistants are considered "faculty" for payroll purposes. All faculty are in job family 40, Faculty.

D. TENURE AND TENURE-TRACK FACULTY

Members of the academic staff in one of the following positions:

• Professor (Tenure), Job account 1541
• Associate Professor (Tenure), Job account 1542
• Assistant Professor (Tenure), Job account 1543
• Professor, Job account 1545
• Associate Professor, Job account 1546
• Assistant Professor, Job account 1547

E. STAFF

All exempt employees other than faculty. Staff have position classifications in one of these job families:

05 - Scientific/Electronic/Research Technology
08 - Information Technology
09 - DUML Ship's Crew
10 - Clinical Technical/Professional II
11 - Nursing, Inpatient
12 - Unclassified
13 - Durham Regional Hospital
14 - Clinical Laboratories
17 - Clinical Technical/Professional
18 - Duke Health Raleigh Hospital
22 - Skilled Crafts, Non-Bargaining Unit
24 - Tele/Video
25 - Nurse Anesthetist
26 - House Staff
27 - Research and Scholarship
28 - Administrative and Managerial
29 - Professional Library Staff
32 - Nursing-Ambulatory Care/Administrative
33 - Student Services
34 - External Affairs
35 - Offsite Practices

F. CLERICAL

Refers to biweekly paid non-exempt employees whose position codes are in job families:

03 - Office Support - General
06 - Office Support - Secretarial
07 - Office Support - Medical

G. TECHNICAL

Refers to biweekly paid non-exempt employees whose position codes are in job families:

05 - Scientific/Electronic/Research Technology
08 - Information Technologies
09 - DUML's Ship's Crew
10 - Clinical Technical/Professional II
14 - Police
15 - Clinical Laboratories
16 - Technical - General
17 - Clinical Technical/Professional I
24 - Tele/Video

H. NURSING SERVICES

Refers to biweekly paid non-exempt employees whose position codes are in job families:

11 - Nursing - Inpatient
25 - Nurse Anesthetist
32 - Nursing-Administrative and Ambulatory Care

I. PATIENT SERVICES

Refers to biweekly paid non-exempt employees whose position codes are in job families:

30 - Service - Nursing Care

J. SERVICE

Refers to biweekly paid non-exempt employees whose position codes are in job families:

19 - Service Bargaining Unit
20 - Service Non-Bargaining Unit

K. SKILLED CRAFTS

Refers to biweekly paid non-exempt employees whose position codes are in job families:

21 - Skilled Crafts, Bargaining Unit
22 - Skilled Crafts, Non-Bargaining Unit

L. STUDENT

A person working toward a degree at Duke University whose primary purpose is to be a student. An employee who is working toward a degree on a part-time basis is not classified as a "student" for payroll. However, graduate or professional school students will be considered "students" for payroll purposes if they are registered (1) for a minimum of three units after passing the preliminary examination for a doctoral degree or (2) for less than nine units to complete requirements for a master's degree. Duke University has three student categories:

Undergraduate Student:
Students pursuing a Bachelor of Arts (BA) or Bachelor of Science (BS) degree in Trinity College of Arts & Sciences or a B. S. in the School of Engineering.

Graduate Student:
Students pursuing a Master of Arts (MA), Master of Science (MS), Master of Arts in Teaching (MAT), or Doctor of Philosophy (Ph.D.) degree through the Graduate School of the University.

Professional Student:
Students pursuing degrees (with the exception of the Ph.D.) in professional schools of the University: Fuqua School of Business, Divinity School, School of the Environment, School of Law, School of Medicine, and School of Nursing.

Students pursuing joint degrees should be categorized by their primary degree. Duke Students employed by the University is in job family 23, Students. Note that non-Duke students are included in job family 12, Unclassified.

M. INSTRUCTION/TRAINING/DEPARTMENTAL RESEARCH

Activities of an academic department which are part of its instruction and training programs, whether or not they are offered for credit toward a degree. Includes: course and curriculum development, academic advising, scholarly activities such as preparing and delivering papers, attending seminars and professional meetings, sponsored training grants. Departmental research (research for which there is no separate budget or accounting) is also included.

N. SPONSORED RESEARCH

Research activities which are separately budgeted and accounted for, and have definite research objectives.

III. G/L Account Definition

University - Faculty/Staff Payroll G/L Account Selection

* Tenure/Tenure-Track Faculty includes Position Codes 1541, 1542, 1543, 1545, 1546 and 1547 ONLY

IV. Selection of Proper Biweekly G/L Account by Job Family