Under the federal regulations, Institutional Base Salary (IBS) is defined as:
“[T]he annual compensation paid by an IHE for an individual's appointment, whether that individual's time is spent on research, instruction, administration, or other activities. IBS excludes any income an individual earns outside of duties performed for the IHE. Unless there is prior approval by the Federal agency, charges of a faculty member's salary to a Federal award may not exceed the proportionate share of the IBS for the period during which the faculty member worked on the Federal award.”
At the University of Washington, IBS includes and excludes the following pay types
IBS Includes:
- Regular Salary (REG) (Including A/B salary)
- Clinical Pay (UWP and CUMG)
- Paid Leave
IBS Excludes:
- Excess Compensation (E/C)
- Temporary Pay Supplement (TPS)
- Administrative Supplement (ADS)*
- Endowed Supplement (ENS)*
- Clinical Practice Plan Incentive
- Dental Clinical Practive Plan Incentive
- Monthly Additional Compensation (MAC)
- Semi-Annual Additional Compensation (SAAC)
*Effective July 1, 2025, Administrative Supplements (ADS) and Endowed Supplements (ENS) are no longer considered part of the UW’s definition of IBS. For compensation on sponsored award prior to July 1, 2025, those two pay components are part of IBS.
Effort Statements account for all of a faculty's IBS during the applicable reporting period. Pay components which are considered outside the definition of IBS are not reflected on Effort Statements.
Proposal Preparation
Requests for salary in proposal budgets should be based on the individual's full IBS.
For information on documenting salary cap on proposal budgets, please see guidance from the University's Office of Sponsored Programs.
How do I document salary cap on proposal budgets? - UW Research
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