Institutional Base Salary (IBS)

Institutional base salary is the annual compensation paid by the University of Washington for an employee's appointment, whether that individual's time is spent on research, instruction, administration, service or clinical activity. Institutional base salary excludes any income that an individual is permitted to earn outside of his/her duties for the University of Washington.

The IBS salary sources on which committed and actual effort should be based include:

  • Regular Salary (REG - including A/B Salary)
  • Summer Salary (SUM)
  • Paid Professional Leave (PLP)
  • Salary for Retired Faculty (TFA)
  • Administrative Supplements (ADS)
  • Endowed Supplements (ENS)
  • Clinical Salary paid through UWP and CUMG

More information on IBS can be found in GIM 35, Effort Reporting Policy for Sponsored Agreements.

Regular Salary (REG)

Regular salary is the standard monthly rate paid to salaried employees. This includes faculty.

A/B salary 

A/B salary has two components - a state committed salary support (A) and additional support funded by grants and contracts (B).

  • The B component is dependent on the faculty member's ability to generate funding from sponsored research sources.
  • The combination of A and B components form the faculty member's University based salary.
  • Both the A and B portions are included in regular (REG) salary.

Summer Salary (SUM)

Summer salary is defined as pay for faculty with 9 month appointments who will continue to work during the summer quarter.These faculty may be eligible to receive grant and contract appointments in the summer, normally not exceeding 2.5 months. This appointment must be consistent with sponsor policy.

Paid Professional Leave (PLP)

Paid Professional Leave is granted to faculty with the goal of increasing their scholarship and professional development. This type of leave is commonly described as a sabbatical and is normally granted to faculty to support the opportunity for dedicated time for study and research.

Retirement Exempt Pay (TFA)

Tenured faculty members are permitted to be re-employed up to 40% full time FTE paid from all sources. Funds may be from grants and contracts as well as state and other funding sources. If salary paid to retired faculty is coded with TFA earn type, these distributions are included in the IBS and qualify the faculty member to receive an FEC.

Administrative and Endowed Supplements (ADS, ENS)

Administrative Supplements

Administrative supplements (ADS) are added compensation for assuming higher level work. For instance, a department chair or dean would receive an administrative supplement for the duties associated with those positions.

Endowed Supplements

Endowed supplements (ENS) are permanent funds supporting a purpose of the giver's choosing and are commonly used to endow faculty professorships or chair appointments.

NOTE: Administrative and Endowed Supplements

  • are always included in the IBS used in proposals,
  • form part of the IBS used to calculate effort on the FEC,
  • do not have FTE associated with them in the payroll system,
  • and require adjustments in OPUS to ensure grants/contracts display correctly on the FEC. Use the ADS/ENS Calculator to determine the correct percentage for OPUS distributions.

Clinical Salary

Institutional Base Salary (IBS) also includes salary paid through the University of Washington Physicians (UWP) and Children's University Medical Group (CUMG) practice plans. Salary from UWP and CUMG is automatically included in the online FEC IBS calculations.

eFECS downloads data from the two practice plans once a month, normally around the 5th. This download contains data for the last two years, including any changes (e.g... retro pay) processed on the Change Transaction Memo (CTM). These changes will be reflected on uncertified FECs as soon as the download is complete.

Since clinical salary does not appear in the UW payroll system and therefore does not have an associated FTE, adjustments should be made in OPUS to ensure that effort on sponsored projects displays correctly on the FEC.