Components of Institutional Base Salary

Effort Web Content has moved to PAFC

Effective 1/1/2023, the effort reporting compliance team within Sponsored Programs Finance moved from Management Accounting and Analysis (MAA) to Post Award Fiscal Compliance (PAFC). This encompasses a change in where web content for effort reporting is housed. Moving forward, it will be on PAFC's website ( under the Effort Reporting menu tab. Continual updates will be made throughout the rest of the calendar year (2023) to rebuild web content to reflect new systems and processes.

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:

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)

This earn type has been deprecated with the implementation of Workday, see Institutional Base Salary table above.

Paid Professional Leave (PLP)

This earn type has been deprecated with the implementation of Workday, see Institutional Base Salary table above.

Retirement Exempt Pay (TFA)

This earn type has been deprecated with the implementation of Workday, see Institutional Base Salary table above.

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,
  • must be included when determining salary distribution adjustments to ensure grants/contracts display correctly on the FEC.  Use the ADS/ENS Calculator tool to determine the correct percentage distributions to enter in Workday.

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.

ADP continues to be the system of record for clinical salary. The clinical salary information presented in Workday is informational only and is not fed to downstream systems such as Efecs.  Adjustments to costing allocations in Workday and/or an Effort Report may be required to ensure effort on sponsored projects displays correctly on an FEC.


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