Institutional Base Salary (IBS)
Overview
Definition of IBS
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.” 2 CFR 200.430(i)(2)
Components of IBS
At the University of Washington, IBS includes and excludes the following pay types:
- Regular Salary (REG) (Including A/B salary)
- Clinical Pay (UWP and CUMG)
- Paid Leave
IBS does not include:
- Excess Compensation (E/C)
- Temporary Pay Supplement (TPS)
- Administrative Supplement (ADS)*
- Endowed Supplement (ENS)*
- Clinical Practice Plan Incentive
- Dental Clinical Practice Plan Incentive
- Monthly Additional Compensation (MAC)
- Semi-Annual Additional Compensation (SAAC)
Changes to IBS
*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 awards 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.
Resources
- University Policy: GIM 35: Effort Reporting Policy for Sponsored Awards
- Requests for salary in proposal budgets should be based on the individual's full Institutional Base Salary. For information on documenting salary cap on proposal budgets, refer to guidance from the Office of Sponsored Programs: How do I document salary cap on proposal budgets? - UW Research