(See also III-17.17 Supplemental Activities and Extra Compensation.)

17.1 PAYROLL DATES
(Finance Committee 11/21/45; 9/24/60; amended 3/02; 10/04; 4/06)

The payroll period for all staff members budgeted on a monthly or annual basis shall be from the first to the last day of the month inclusive. Salary checks are distributed on the first workday of the following month. Days not included as workdays are Saturday and Sunday, plus any day recognized as a federal holiday.

With the exception of the academic year pay plan as described in III-17.6, there are no salary checks issued in advance of the scheduled period of service.

Persons employed on an hourly basis are paid on a biweekly payroll. Hours to be paid are reported via the Self-Service Center, due in the Payroll Department by 8:00 a.m. on the Tuesday following the close of the biweekly pay period. Departments that submit this information electronically transmit the data to Payroll according to a predetermined schedule. Checks are issued on the following Tuesday. If Tuesday is a recognized federal holiday, checks will be issued on the first workday following Tuesday.

Please check the following web link to determine if a day is recognized as a federal holiday: www.opm.gov/fedhol/index.asp.

All recommendations for placing an individual on the payroll, including hourly vouchers, special vouchers and any adjustment in the regular payroll, must be in the Payroll Department by the close of business on the fifth working day before the end of the month. Inasmuch as recommendations for appointments or changes in status may require considerable time for processing before they can be reported to Information Management--Finance & Operations (IMFO), such recommendations must necessarily be originated by the departmental executive officer well in advance of the deadline.

In case of the death of a regular staff member, the payment of final salary includes one full month following the date of death, in addition to salary for accumulated vacation. For faculty appointed on an academic year basis this payment upon death is one ninth of their academic pay regardless of pay basis selected.
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17.2 HOURS, OVERTIME, CALL BACK, AND STANDBY (ON CALL) STATUS.
(Amended 3/02; 10/04; 4/06)

The following policies apply to staff members subject to the Fair Labor Standards Act (FLSA). This includes all merit staff, as well as non-exempt professional and scientific staff. Faculty and exempt professional and scientific staff members are excluded. Those covered by an existing collective bargaining agreement should refer to their specific contract provisions.

a. Hours. The basic work schedule for FLSA-covered staff members is a forty-hour workweek. For the majority of staff members, this involves work from 8:00 a.m. to 12:00 noon and 1:00 to 5:00 p.m. Monday through Friday. However, because of the demands of the University's varied operations, many staff members work other time schedules as set by their departments. FLSA-covered staff are paid for the hours they work. Exceptions for extra hours or undertime must be recorded on the employee payroll record to be paid accordingly. If the total hours worked in a workweek exceed forty, the individual will be eligible for overtime.

b. Overtime.

(1) Merit staff members who are eligible will receive overtime compensation for hours in excess of forty in any workweek. The basic workweek is defined as 168 consecutive hours running from the first shift beginning on or after 12:00 a.m. Sunday through the first shift beginning before 12:00 midnight the following Saturday. For the purposes of determining hours worked, any time for which a staff member is paid (including holiday, vacation, and sick pay) is considered time worked. Adjustments for overtime and undertime are made on the basis of Monthly Leave and Pay Adjustment Records or electronic data files submitted by the departments. The Monthly Leave and Pay Adjustment Record must include the staff member and supervisor signature as approval of the submitted hours. If signatures are not provided on the time records submitted to University Payroll, documentation containing the appropriate signatures must be maintained by the employing department.

Compensation for overtime hours, as defined above, can be in the form of cash (at 1 1/2 times the staff member's base rate of pay) or compensatory time off sometime before the close of the current fiscal year in which it was earned. Such compensatory time is earned at the rate of 1 1/2 times the actual overtime hours. Accumulated and unused compensatory time at the end of the fiscal year must be paid in cash and cannot be carried over into a new fiscal year.

The appropriate departmental authority is charged with the final responsibility for deciding the method of compensating the staff member. The staff member's wishes regarding his or her preference for taking time off will be considered in light of departmental scheduling and staffing needs. The final decision on when time is to be taken rests with the appropriate departmental authority.

(2) Professional and scientific staff members who are non-exempt from FLSA and eligible will receive overtime compensation for hours worked in excess of forty in any workweek. The basic workweek is defined as 168 consecutive hours running from the first shift beginning on or after 12:00 a.m. Sunday through the first shift beginning before 12:00 midnight the following Saturday. Only hours worked are used for the calculation of overtime. Adjustments for overtime and undertime are made on the basis of Monthly Leave and Pay Adjustment Records or electronic data files submitted by the departments. The Monthly Leave and Pay Adjustment Record must include the staff member and supervisor signature as approval of the submitted hours. If signatures are not provided on the time record submitted to University Payroll, documentation containing the appropriate signatures must be maintained by the employing department.

Compensation for overtime hours, as defined above, can be in the form of cash (at 1 1/2 times the staff member's base rate of pay) or compensatory time off sometime before the close of the current fiscal year in which it was earned. Such compensatory time is earned at the rate of 1 1/2 times the actual overtime hours. Accumulated and unused compensatory time at the end of the fiscal year must be paid in cash and cannot be carried over into a new fiscal year.

The appropriate departmental authority is charged with the final responsibility for deciding the method of compensating the staff member. The staff member's wishes regarding his or her preference for cash or taking time off will be considered in light of departmental budgetary, scheduling, and staffing needs. The appropriate departmental authority will schedule or designate the use of accrued compensatory time.

c. Call Back. A full-time merit staff member who is called back to work after regularly scheduled hours receives a minimum of three hours pay for such work. This provision does not apply in cases where the additional work time is immediately preceding or immediately following regularly scheduled work.

Full-time merit system staff members of one University department may not be hired by other University departments except on a temporary basis to render special services in cases of emergency, and only with approval of the Office of the Vice President for Human Resources. In such cases, the following will be applicable:

(1) The base hourly rate for overtime pay is the merit staff member's 12-month budget salary divided by the number of hours in the current fiscal year. Any hours worked in excess of forty in one week is subject to the premium pay provisions of this policy.

(2) A Special Compensation Form is to be completed and approved by the executive officer of the department for which the extra work is performed.

d. Standby (On Call). Merit staff members eligible for standby (on call) compensation under this policy shall be those Merit System staff members who are scheduled for standby duty by their department head (or designee) and, as a consequence, are required to restrict their whereabouts and activities in order to be available for immediate consultation or return to work.
(1) "Required to restrict their whereabouts" means being within immediate radio pager or telephone contact, and, if requested, returning to the department and ready to work within thirty minutes.

(2) Merit staff members scheduled in a standby status and who fail to respond to initial radio pager/telephone contact, or violate the thirty-minute return-to-work limitation, will be subject to prevailing discipline policy.

(3) If a merit staff member scheduled to be on standby wishes to remove himself/herself from such standby status due to illness or other extenuating circumstances, the staff member shall first notify and obtain the expressed approval of his or her supervisor.

(4) Standby pay commences with the beginning of the scheduled standby period and terminates with the staff member's completion of the scheduled standby period. Merit staff members while in standby status are paid at the hourly rate of ten percent of their base hourly rate of pay. Standby merit staff members who are required to return to the department by their supervisor will be paid their regular rate of pay for time actually worked, or three hours, whichever is greater. Overtime compensation and shift differential shall be paid, where applicable.

(5) Time spent in standby status and travel time to and from work shall not be considered as time worked for purpose of computing overtime.

The following procedures are the responsibility of the department head or designee:

(a) Departmental standby compliance procedures and scheduling system shall be documented and subject to joint review and approval of the appropriate administrative staff member and the Office of the Vice President for Human Resources to ascertain compliance with this standby policy.

(b) Prospective and new merit staff members will be notified of the potential requirement to accept standby at the time of employment.

(c) Standby status is initiated only with formal approval of the department head or designee.

(d) The merit staff member will be notified of standby status through regular work schedule notification.

(e) The department will maintain a record of each merit staff member's standby status as it occurs and record each incidence of actual return and departure from assigned place of work. Such record shall be validated with signatures of standby employee and supervisor.

(f) Total standby hours and actual standby pay to be received during each pay period will be calculated and recorded on appropriate Monthly Leave and Pay Adjustment Records.

(g) Appropriate Monthly Leave and Pay Adjustment Records or electronic data files will be forwarded to Payroll on the respective payroll cutoff dates. A copy will be retained for departmental files. The Monthly Leave and Pay Adjustment Record must include the staff member and supervisor signature as approval of hours submitted. If signatures are not provided on the time record submitted to University Payroll, documentation containing the appropriate signatures must be maintained by the employing department.

(h) Departments are responsible for reconciling/reviewing all time records by department. This includes reviewing and keeping a record for those employees who report no usage for any reporting period.
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17.3 DIRECT DEPOSIT OF PAYROLL CHECKS.
(Amended 9/98; 5/00; 3/02; 9/02; 1/07; 7/08)

All employees hired on or after July 1, 2006, are required to be paid by direct deposit. All student and non-student employees may have their monthly/biweekly pay deposited into an account at any financial institution participating in the National Automated Clearing House Association (NACHA) deposit program. If direct deposit is not requested by employees hired prior to July 1, 2006, the net pay will be issued via a payroll check and sent to the employee's work address. It is the responsibility of each employee to notify the Payroll Office of direct deposit and/or address changes.

Employees may access their earnings statements via the Web Self Service Application available on the Human Resources home page.
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17.4 CASHING PAYROLL CHECKS.
The University Business Office does not cash staff members' payroll checks or personal checks unless such checks are used in payments of amounts due the University.
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17.5 SALARY ADVANCES.
(President 10/7/60, 6/3/76; 2/92; 9/98; 5/00)

The Payroll Office is not authorized to give salary or wage advances. However, if an employee is not paid or not paid correctly due to an error or lack of timely payment authorization, the employee can request to have a check prepared and issued. This can be done in one of two ways:

a. Salary advance check. This check is an approximation of the net take-home pay based on a percentage of the gross due; no deductions are computed. The gross amount due is added to the next appropriate monthly or biweekly payroll. The employee can typically be issued an advance check from the Payroll Office the same day it is requested.

b. Offcycle check. This check is the actual gross amount less appropriate taxes and deductions that the employee is due; these offcycle checks typically are issued 48 hours after they have been requested from the Payroll Office.
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Newly appointed academic-year faculty members will not be paid on August 1 the first year. Instead, they will receive a payment on September 1 for two-twelfths of their salary, with the ten remaining installments paid monthly ending on July 1.

Partial academic year payments are calculated using the total number of academic-year working days as the denominator with the numerator being the actual number of academic days worked. This fraction is applied to the academic rate of pay to determine the earnings.
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17.7 COMPENSATION OF TEACHING AND RESEARCH ASSISTANTS.
All student teaching and research assistants and fellowships appointed on an academic year basis will be paid on the ten payment basis.
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17.8 SUMMER AND WINTER SESSION SALARIES.
(Finance Committee 1/24/63; amended 9/98; 9/01; 10/04; 1/06)

17.8(1) Summer Session Salaries.
Regular faculty members appointed on an academic year basis, who also serve on the summer session staff, receive salaries for the entire summer session which are based on their salary schedules for the year immediately preceding. The rate for teaching one course is one-ninth the previous year's salary for a three-semester-hour course.

Payments for the six- and eight-week summer sessions are made in two equal installments on July 1 and August 1. Payments to faculty members for other periods of service during the summer are made in accordance with the provisions of III-17.1.

17.8(2) Winter Session Salaries.
Regular faculty members appointed on an academic year basis, who also serve on the winter session staff, receive salaries for the winter session which are based on their salary schedules for the current year. The rate for teaching one course is one-ninth the current year's salary for a three-semester-hour course.

Payments for the winter session are made on February 1.
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17.9 DEFINITION OF THE ACADEMIC YEAR.
(President 8/15/72; 2/92)

The academic year commences three working days before the beginning of classes in the fall semester and ends on the spring commencement day of the College calendar. Academic year appointees are expected to be available throughout this period when classes are in session or when other scheduled events require their presence on campus. They are also expected to render appropriate services such as advising students, training teaching assistants, preparing class materials, evaluating student performance and submitting grades, and preparing reports for the academic year.
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17.10 COMPUTATION OF SALARY IN THE EVENT OF ABSENCE.
(President 8/15/72)

a. Academic Year Appointments. Unless otherwise indicated in the appointment record, faculty and staff members appointed on an academic year basis, who serve only part of the academic year, receive compensation equivalent to their academic year salary multiplied by a fraction, the numerator of which is the actual days served, and the denominator of which is the number of service days in the academic year. For the purpose of this computation, service days shall not include Saturdays, Sundays, or days on which the University is officially closed. In computing compensation for a portion of an academic year, the minimum number of service days shall begin three working days before the beginning of classes in the fall semester and end on the spring commencement day of the college calendar.

As indicated in III-17.9, this does not imply that professional services may not be expected of faculty and staff members for classes or other scheduled events at any time during the academic year.

b. Academic Semester Appointments. In the computation of compensation for appointments for one semester, the minimum number of service days per semester shall begin three working days before the beginning of classes in the fall semester and end on the spring commencement day of the college calendar. Compensation for less than one semester shall be computed on the basis of the percentage of service days rendered to the total number of service days in that academic semester.

c. Appointees on a Monthly or Twelve-Month Basis. When staff members appointed on a twelve-month basis or on a month-to-month basis are absent without pay for a part of the month in which they are employed, the compensation for the actual days worked in the month shall be computed by multiplying their monthly salary rate by a fraction, the numerator of which is the actual days worked by the staff member in that month, and the denominator of which is the total working days in that month. In computing compensation, working days will include holidays celebrated on weekdays, Monday through Friday, and will exclude Saturdays and Sundays.
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17.11 COMPENSATION FOR JURY SERVICE.
When in obedience to the subpoena or direction by proper authority, a staff member appears as a witness or serves as a member of a jury in any public or private litigation, that staff member is entitled to his or her regular compensation provided that any pay received for such service, other than reimbursement for travel or personal expenses, is surrendered to the University (see www.uiowa.edu/hr/payroll/faqs.html#jury). For failure to observe this requirement, the Business Office may deduct from the payroll check of such a person the amount collected for jury service.

(See also IAC [681]3.146(19A).)
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17.12 COMPENSATION FOR MILITARY LEAVE OF ABSENCE.
(Amended 7/07)

All staff members of the University, other than staff employed temporarily for six months or less, who are members of the National Guard, organized reserves, or any component part of the military, naval, air forces, or nurse corps of this state or nation or who are inducted into the military service of this state or of the United States, shall when ordered by proper authority to active state or federal service, be entitled to a leave of absence from the University for the period of such active state or federal service, without loss of status or efficiency rating, and without loss of pay during the first thirty calendar days in a calendar year. This provision shall also apply to a leave of absence by a member of the national disaster medical system of the United States when activated for federal service with the system.

Compensation for such leave will be paid only after Human Resources is presented a statement signed by the staff member's commanding officer indicating that the staff member has been ordered to active duty and that the staff member has in fact reported for active duty.

(IC 29A.28, Atty. Gen. #74-2-10; see also IAC [681]3.144(19A).)
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17.13 EXTRA COMPENSATION FOR PARTICIPANTS IN UNIVERSITY-SPONSORED SHORT COURSES AND CONFERENCES.
(Board of Deans 7/11/56; 2/93; 11/04)

The basic policy with regard to extra compensation for faculty members who participate in University sponsored conferences or short courses (on-campus or off-campus) authorizes each college or other educational unit to establish its own regulations for such extra compensation within the following general framework of rules:

a. That each college or other educational unit may establish a central conference account or individual conference accounts;

b. That a contingency fund may be built up from conferences to cover the possible deficits which may occur for particular courses or conferences;

c. That each college or other educational unit have the authority to use the proceeds from its courses or conferences to defray the cost of such special functions (such as the entertainment of college guests) as it may wish to undertake;

d. That faculty members receive extra compensation only if they give short courses or lectures (over and beyond the arranged teaching, research, and service load) which require a good deal of extra work. Requests for payment of extra compensation for conference participation shall be submitted on the standard form, Compensation of Faculty for Conference Participation. The forms are available at the Center for Conferences and shall be submitted to the Dean of Continuing Education through the Center for Conferences. The compensation for this "overload" will ordinarily not exceed the amount appropriate for one full working day a week, in terms of the faculty member's budgeted salary. A dean may, however, petition the Executive Vice President and Provost to approve an exception to this standard. A request for such an exception should be in writing and should set forth a justification for making the exception.

e. That proposed budgets for University-sponsored conferences (on-campus or off-campus) shall be submitted by the dean of the college or other appropriate administrative officers of the conference-sponsoring unit, for approval by the Dean of Continuing Education. Conference budget forms shall be used for this purpose. The forms are available at the Center for Conferences. A copy of the approved budget shall be returned to the sponsoring unit for file.

In the event a conference or short course is sponsored by one college or other educational unit, and faculty members from another college or educational unit are asked to participate, it is understood that the director of the conference will communicate with the dean and other administrative officers concerned before making formal arrangements for extra compensation with the faculty member whose participation is desired.
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17.14 PENALTIES FOR DELINQUENT REPORTING OF FINAL GRADES.
(Board of Deans and President 1/49; 3/72; 12/05)

a. The deadline for submitting final grades is 72 hours (excluding weekends and University holidays) after the end of final examination week (fall and spring semesters) or after the last day of the session (summer and winter sessions). For courses that end "off-cycle," final grade submission is subject to deadlines established by the University Registrar in compliance with University policy.

b. At the end of each academic period, the University Registrar shall prepare a list of faculty members who failed to submit one or more final grades by the established deadline.

c. A copy of the list of faculty members delinquent in reporting of grades shall be forwarded by the Registrar to the appropriate collegiate dean and to the Payroll Unit of Human Resources.

d. A faculty member whose final grades are delinquent shall be notified of their delinquency by the dean, and the issue of the next paycheck shall be delayed ten days. If the delinquent final grades have not been reported after ten days, no paycheck will be issued until the delinquent grades are reported.

e. The Registrar shall retain a session-by-session record of faculty members whose grades are delinquent. In case of repetition in successive sessions, the initial penalty for the faculty member will be increased to fifteen days, and the Provost will be notified.

f. In the case of a faculty member whose University employment is terminated, the entire last paycheck may be withheld until the faculty member has submitted all final grades.
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17.15 STAFF REMUNERATION FOR MATERIALS: GRATUITIES.

a. University staff are not remunerated in any form, either directly or indirectly, including any commission, percentage, discount, or rebate for any materials sold to the University unless it has been determined by the Senior Vice President for Finance and Operations that the staff member is the sole possible supplier of item needed. This policy applies to supply of materials by members of staff member's immediate household, other than members in established businesses. Requesting departments are to prepare specifications for materials and delivery as broadly as possible in order to allow nonexclusive purchases.

b. University staff may not accept any gift, bonus, tip, commission, or gratuity connected with, relating to, or growing out of any business transaction with the University.

c. For policy on services, see III-17.16.
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17.16 EXTRA COMPENSATION FOR UNIVERSITY FACULTY AND STAFF.
(President 6/19/73; 1/21/75; 2/93; 7/1/99)

a. The following procedural guideline covers all compensation to faculty and staff who are not subject to the overtime pay provisions of the Fair Labor Standards Act (see III-1.2b) in excess of base salary as set forth in the President's salary letter from sources within the University or from other state funds:
(1) When another state agency proposes to pay excess compensation to a faculty or staff member of the University, initial application shall be made to the head of the faculty or staff member's major functional unit for approval.

(2) When a faculty or staff member within one or more major functional units is seeking extra compensation from a source within another major functional unit, initial application shall be made to the heads of all such units and approval obtained.

(3) When a faculty or staff member within a major functional unit is seeking extra compensation from a source within the unit, initial application shall be made to the head of such unit and approval obtained.

(4) All requests for extra compensation are to be made in writing in advance of the work to be accomplished. Requests not specifically covered by other policies listed in III-17.16d are to be accompanied by a concise statement of justification as described in III-17.16e and forwarded for approval or disapproval to the appropriate unit head(s) identified above in subparagraphs (1), (2), or (3). Payments for extra compensation may be made upon completion of the work and upon approval by such unit head(s), unless subject to III-17.16a(5).

(5) Requests for extra compensation that exceed certain amounts established by the Executive Vice President and Provost and the Vice President for Human Resources shall be approved in advance by the appropriate department, dean, or vice president, and Executive Vice President and Provost or Vice President for Human Resources.

(a) P&S: $3,000 single payment, $5,000 cumulative fiscal year;
(b) Faculty: $3,000 single payment, $8,000 cumulative fiscal year.

b. The guidelines of III-17.16a apply to all situations regardless of whether the work for which extra compensation is being claimed is accomplished during regular working hours, off-duty hours, leave without pay, or vacation periods.

c. The major functional units are set forth in the University organizational chart (see Appendix A-1). For purposes of this regulation the deans of each college and for the Division of Continuing Education rather than the Executive Vice President and Provost shall be considered the head of their respective units.

The Office of the President issues approvals for the Executive Vice President and Provost and vice presidents.

d. Due consideration shall be given to the effect of the following sections in arriving at the decision on extra compensation:

(1) III-17.8 Summer- and Winter-Session Salaries,

(2) III-17.13 Extra Compensation for Participants in University-Sponsored Short Courses and Conferences,

(3) III-17.17 Supplemental Activities and Extra Compensation,

(4) III-17.17(4) Employment on Grants and Contracts Administered by the University--Nine or Twelve Month Project,

(5) III-17.17(5) Extension Activities, and

(6) V-11.15 Purchases from University Faculty or Staff--services of staff as outside contractors (see also III-17.15 Staff Remuneration for Materials: Gratuities).

e. The statement of justification referred to in paragraph III-17.16a(4) should enable the appropriate unit head to determine why extra compensation is proper for exceptional service beyond the faculty or staff member's primary duty and regular compensation. It shall also include:
(1) Faculty and staff must provide assurance that the work to be performed will not interfere with performance of regular responsibilities. In the case of staff, the work to be performed will take place outside the employee's regular work hours. In the case of faculty, there is no reduced expectation regarding their contributions to the teaching, scholarship, and service mission of the University. Absent such assurance, the time spent should be charged to leave without pay or to vacation in the case of faculty and staff who earn vacation. The request for approval of extra compensation must indicate which arrangement is being made.

(2) The unit head authorizing the request must certify that a procedure exists to insure that the faculty or staff member deciding upon the need for the activity for which extra compensation is to be paid will not receive any such compensation.
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17.17 SUPPLEMENTAL ACTIVITIES AND EXTRA COMPENSATION.
(Amended 9/93; 9/95; 1/09; 3/10; 2/11; 11/12; 1/13)

Note: Effective January 2013, III-17.17(6) is a new policy.

Effective November 2012, III-17.17(4) has been revised. For the most current version without redlining, return to III-17.17(4).

17.17(1) Use of University Supplies.
Other than using library materials, and, in the case of faculty, assigned office space, faculty and staff members shall not use University supplies, materials, equipment, or services for extramural activities, other than activities such as those listed in II-18.4b of the Conflict of Interest Policy, without first obtaining approval and arranging for the payment of the total cost for such use. Such prior approval is not necessary, however, when the supplies, materials, equipment, and services are generally available to University faculty or staff members upon the payment of an established fee and the fee is paid.

No faculty or staff member shall use University stationery or letterhead in connection with professional extramural activities other than activities such as those listed in II-18.4b. (See also II-33 Use of University Name.)

17.17(2) Usurpation of University Opportunities.
Situations may arise in which a faculty or staff member has the option to engage in professional extramural activities either (1) as an independent consultant or through a business organization in which the faculty or staff member has an ownership interest, or, alternatively (2) through the University. In such situations, the faculty or staff member has an obligation to give the University an opportunity to decide whether it wishes to have the activity carried on under University auspices, and only if the University rejects the opportunity, is the faculty or staff member free to undertake the activity by other means. For faculty members and other staff members within a college, a written waiver of University interest shall be obtained from the dean of the college. For other staff members, a written waiver of such interest shall be obtained from the director of the unit in which the staff member serves.

17.17(3) Royalties from Course Materials.
Faculty members should not profit financially from recommending or requiring the purchase of course materials by their students. Faculty members who would otherwise receive royalties or other remuneration from the purchase of books or materials which they recommend or require in courses they teach should either refund the money to the students or make other arrangements to avoid profiting from their students' use of the materials (such as transferring it to the University or one of its units, or to The University of Iowa Foundation).

17.17(4) Employment on Grants and Contracts Administered by the University.

a. Nine- or Twelve-Month Project. The federal government and the University do not allow grant funds to be used to reimburse faculty members of the grantee institution for consulting or other time in addition to a regular full-time institutional salary covering the same general period of employment. Special exceptions may be made when the work to be performed is in addition to the individual's normal full-time duties and the additional compensation payment is commensurate with institutional policy.

The University practice in this regard is as follows:

(1) A faculty member may be relieved of some usual duties by the dean of the college so that the member may undertake sponsored research or engage in a sponsored training program. In such cases, the individual's regular salary may be divided proportionately between the general fund and the special account established by the University for the research or training project.

(2) In general, grant or contract funds are not to be used to augment the individual's salary if employment with the University is on a full-time basis. It is understood, however, that occasionally a situation may arise in which extra compensation for a limited time may be justified. Payment from grant or contract funds in addition to regular salary will be authorized only under the following conditions:

(a) When the faculty member is assigned to work overseas and when the payment of an "overseas differential" is specifically authorized by the grant or contract.

(b) When the faculty member serves on a strictly limited basis as consultant on a research or training project for which principal responsibility lies with a faculty member in another college or, in the case of the College of Liberal Arts and Sciences (CLAS), within another CLAS department, the work involves a separate or remote operation, and the work is in addition to the consultant's regular departmental load. In such instances the project director who arranges the consulting fee must obtain written approval through the proposed consultant's departmental executive and dean, and the Executive Vice President and Provost. Such a request for approval should include the following evidence:

(i) That the services to be provided are essential and cannot be provided by persons receiving salary support under the grant, or otherwise compensated for their services;

(ii) That the charge is appropriate considering the qualifications and normal charges of the consultant, and the nature of the services to be provided.

(c) When an overload is indicated for a training institute or workshop, and it is impossible to release the faculty member from any portion of usual duties. The "overload" will not be permitted for a longer period than one semester and the amount of "overload" permitted will not be greater than an average of one day per week. The compensation for this "overload" will in no case exceed the amount appropriate for one full working day a week, in terms of the faculty member's budgeted salary.

(3) A faculty member assigned full time to a grant or contract is in every case a full-time faculty member and is thus subject to the same restrictions on accepting supplemental employment as a faculty member employed full time on the General Fund budget of the University.

b. Summer Employment.
(1) A faculty member holding an appointment for the academic year may be employed by the University outside the academic year on a part-time or a full-time basis in summer session teaching, in sponsored research or training programs, or in other activities.

(2) Compensation for summer employment in any of these activities is based on the academic year rate of pay established for the faculty member for the academic year within the past fiscal year during which the service is rendered. University funds are not obligated to subsidize summer salaries if the grant award is less than the University's established rate for the previous nine months.

(3) A faculty member holding a full-time appointment for any portion of the summer is, during the period of appointment, a full-time staff member in the same sense as during the academic year and must abide by the same restrictions on accepting additional employment.

c. Relatives on Grants and Contracts. See III-8 Conflict of Interest in Employment (Nepotism).

d. Retired Faculty. Retired faculty (see III-11) may, with the permission of their departmental executive officer, dean, and the Vice President for Research, participate in or apply for externally supported sponsored research projects. The sponsor pays the full costs of such projects, and permission to continue will be subject to annual review by the persons identified above who are involved in the administrative channels of the application process.

e. Other Personnel. Staff members on grants and contracts must be paid within the same pay scale as that of other comparable University staff members. Should salary levels requested in proposals be less than needed at time of award, or at the time of a new University budget year, the project director should either find the needed additional funds from within existing budget, request supplementary funding from the sponsor, or reduce the employment period or percentage of time devoted to the project.

f. Those Eligible to Apply for Research Grants. University policies permit faculty, qualified Professional and Scientific staff, and postdoctoral fellows to apply for external funds to support research to be performed at The University of Iowa. The following clarifications of that policy relate to research conducted by persons who are not members of the faculty:

(1) As in the case of all research conducted by faculty, research done by persons who are not members of the faculty must be conducted within an established unit of the University. The unit executive must be willing to certify that the proposed research fits within the goals of the unit or the sub-unit conducting such research.

(2) When applicable, the unit executive must make it clear to the proposer that there is no guarantee of University salary support beyond the termination of the proposed grant or contract.

(3) The same departmental, collegiate, and central review with regard to such matters as space, effort commitment, use of human subjects, University cost-sharing as that given to faculty proposals, will take place prior to any proposal leaving the University.

(4) Those not employed by the University or those with adjunct or visiting faculty status are not eligible to be listed as proposed project directors on University grants or contracts, except under unusual circumstances and with the approval of the Vice President for Research and Economic Development.

(5) Graduate students may be eligible to serve as Principal Investigator on dissertation grants, research fellowships, and similar types of sponsored projects, provided (a) the project sponsor considers the student to be PI, and (b) the project includes a formally designated mentor meeting the eligibility guidelines described in III-17.17(4)f above.

17.17(6) Extra Compensation for Teaching Academic Courses.
(1/13)

a. General. University of Iowa faculty members, including staff members teaching as adjunct faculty, may from time to time teach courses that are in addition to their regular "load" or in addition to their full-time positions. The University and its students benefit by this instruction and the individual employees are compensated for this extra effort in addition to their regular salary. The term "overload teaching" applies to faculty members teaching academic courses in addition to the course load requirements of a faculty member's "usual faculty activity," as determined by their effort allocation, for which a base salary is paid. UI staff members teaching as "adjunct faculty" teach over and above their assigned job duties for which their base salary is paid. As stated above in III.17.16.e (1) Extra Compensation for UI Faculty and Staff, it is the responsibility of the faculty or staff member to "provide assurance that the work to be performed will not interfere with performance of regular responsibilities."

b. Guidelines. All teaching for extra compensation must be approved on a case-by-case basis by the faculty member's departmental executive officer or equivalent, or by a staff member's supervisor and department head, and shall be conducted according to the following guidelines:

(1) Term considerations:
(a) Definition of the academic year: The University has defined the academic year as beginning three days prior to fall classes and ending with spring commencement (see III.17.9).

(b) Academic-year faculty appointments: Faculty members who hold academic-year appointments are considered full-time employees during the academic year and are assigned a base salary for the work performed during this period of employment. All teaching during the academic year that is over and above a faculty member's "usual teaching activity" will be considered overload and require approval. Courses taught over and above an academic-year faculty member's "usual teaching activity" during semester breaks (e.g., Thanksgiving, winter, spring) will be considered as being taught on overload and governed by this policy. Summer-session teaching by faculty members on academic-year appointments is exempted from the overload teaching guidelines, since the summer session is not considered part of the academic year.

(c) Fiscal year faculty appointments: All teaching over and above the usual teaching activity of faculty members who hold fiscal-year appointments will be considered as teaching on "overload" and will require approval at all times of year.

(d) UI staff members may serve as instructors of academic courses, including distance education and Guided Independent Study (GIS) courses, over and above their regularly assigned duties. In addition to the requirements of this policy, UI staff members with faculty appointments shall follow policies related to use of staff time (see, for example, III-17.16 Extra Compensation for University Faculty and Staff and II-18 Conflicts of Commitment and Interest), in particular that the work performed will take place outside the employee's regular work hours or charged to vacation time, unless otherwise approved by their supervisor.

(2) Course number and enrollment limitations. Academic courses taught for extra compensation are limited according to the following:
(a) Academic term, Saturday and Evening Classes, and distance-education courses: Faculty and staff members who hold regular full-time appointments (nine or twelve months) may be permitted to teach one course for extra compensation during the fall, spring, or winter sessions, not to exceed two total courses taught for extra compensation during the academic year. Additionally, faculty and staff members who hold fiscal-year appointments may be approved to teach one course during the summer session.

(b) Guided Independent Study (GIS) courses: Student enrollment in GIS courses will ordinarily be limited to 36 students per course. In select cases, exceptions may be requested at the college level (e.g., enrollment in foreign language courses).

(c) Exceptions: Exceptions to these limits may be requested in writing to a DEO or equivalent, or, in the case of staff, a supervisor and department head. Once recommended, the exception must be approved by the collegiate dean of the college in which the course is being taught and, if for a course taught through the Division of Continuing Education, the Dean of Continuing Education.

(3) Compensation. Given the multiple modalities of instruction and collegiate environments, compensation for courses taught for extra compensation will be set by the employing unit in accordance with relevant compensation policies (see III-17.8, III-17.13).
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General Guidelines. Payroll withholding programs are permitted according to the following guidelines:

a. Withholdings authorized by federal or state laws.

b. Withholdings in connection with staff member retirement and insurance plans approved by the State Board of Regents.

c. Withholdings authorized by individual staff member for institution-wide contributive programs of direct benefit to the institution.

d. Withholdings authorized by individual staff members for United States Savings Bonds.

e. Withholdings for amounts due the institution from and authorized by its staff members or for amounts clearly established to be due from its staff members.

f. Withholdings for amounts authorized by individual staff members for dues for the convenience of organizations which relate to employment conditions such as union organizations or University-wide professional organizations. Payroll withholding programs in this category shall not be initiated without one hundred participants unless justification exists for less than one hundred participants; payroll programs in this category may be discontinued if the number of participants falls below twenty-five. Each payroll withholding program in this category is to be submitted to the State Board of Regents for approval. Any payroll withholding program may be discontinued by the State Board of Regents if a request for a new withholding program has higher priority and cannot be accommodated within existing withholding procedures.

g. Withholdings for amounts authorized by individual staff members for contribution to qualifying charitable organizations. In order to qualify for payroll withholding privileges, an organization must: 1) be eligible to receive contributions which may be deducted on the contributor's Iowa individual income tax return and, 2) have one hundred (100) or more participants within the University.

Any staff member wishing to terminate this deduction shall be required to give thirty days' notice in writing to the University Payroll Office.

Each Regents institution will require the staff member of eligible organization to submit written authorization for payroll withholding for each withholding program.

The Business Officers are required to maintain such records as necessary for audit purposes.

17.18(1) Federal Income Tax Withholding.
(Amended 7/08)

a. General Policy. As required by the Internal Revenue Code, the Payroll Office deducts and withholds federal income tax from salaries and wages of University staff. Deductions are made in accordance with rules established by the Internal Revenue Service.

Amounts in excess of those stipulated by the Internal Revenue Service may be withheld at the request of a University staff member. Amounts deducted and withheld are remitted to the Director of Internal Revenue.

b. Federal Withholding Receipts. The Payroll Office is required to issue each year to all staff members a withholding receipt (Federal Form W-2) showing the total amount of salary or wages paid and the amount of federal income tax withheld. A copy of this receipt is sent to the Director of Internal Revenue. This receipt includes all payroll checks distributed during the calendar year under report. Therefore, the regular payroll checks available on January 2 are reported as applying to the calendar year beginning with January rather than to the period for which the salary or wage is being paid. W-2 forms normally are available to staff members in January of each year.

17.18(2) State Income Tax Withholding.
As required by the Code of the State of Iowa, the Payroll Office deducts and withholds state income tax from salaries and wages of University staff members. Deductions are made on a monthly payroll basis in accordance with rules established by the State Revenue Department.

17.18(3) U.S. Savings Bonds Withholding.
(Op. Atty. Gen. 11/22/71; amended 3/07)

Employees will use the UI Employee Self Service site to initiate payroll deductions for TreasuryDirect. Deductions will begin upon receipt of the employee's TreasuryDirect account number and monthly deduction amount. This amount will be transmitted to the employee's TreasuryDirect account (www.treasurydirect.gov) on a monthly basis. Deductions may be canceled at any time by using the Employee Self Service site.

17.18(4) United Fund Withholding.
See V-9 Fund Solicitation Policy.

17.18(5) (Reserved for future use)

17.18(6) Tax Shelter Provision.
(Regents 10/12/63)

Staff members defer federal and state income taxes on contributions to TIAA and CREF or an approved substitute annuity or supplemental annuity. An individual eligible for TIAA-CREF takes a salary reduction in an amount equal to the staff member's contribution to the retirement fund. That amount, plus the University's contribution is paid by the University in the staff member's name into the retirement fund; an income tax on the total annual contribution is postponed until the time benefits from the plan are received. Internal Revenue Service regulations have maximum contribution limits under this program. Contact the University Benefits Office for further information.
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