Iowa State University

Payroll Manual

General Information


New Employee Registration


    On or before the first day of employment, all employees hired at Iowa State University must complete payroll forms in the employing department or in the Department of Human Resource Services, Records Management Office located in 3810 Beardshear. At this time the employee will fill out an I-9 form “Employment Eligibility Verification”, State and Federal W-4 forms, Employment Information/ Equal Opportunity form, and Direct Deposit/Address form. If the employee is between 14 and 18 years of age, see Iowa Workforce Development - Work Permits and Iowa Child Labor Laws.

    Under the Immigration Reform and Control Act of 1986, in the case of lost, stolen, or damaged documents necessary to complete the I-9, or individuals with a Form I-94 documenting permanent resident or refugee status, if an employee is unable to provide the necessary documents to verify their identity for completion of the I-9 on or before the first day of employment, he or she must produce a receipt showing that he or she has applied for the documents. In order to continue employment, the employee must produce the required documents within 90 days of hire.

    Non-United States citizens must first go to the International Students & Scholars Office, Room 3248, Memorial Union, on or before their date of hire to complete the Form I-9 “Employment Eligibility Verification”. He or she must then submit the completed form to the Department of Human Resource Services, Records Management Office or to the employee’s department to complete registration for payroll.


Pay Periods/Paydays


    All salaried employees receive their pay on a monthly basis. Pay for the current month’s earning is issued on the last working day of the current month. If the month ends on a Saturday or Sunday, payday will be the prior Friday. If the normal payday falls on a university-recognized holiday or a legal holiday, payday will be one work day prior to the holiday.

    All hourly employees receive their pay on a semi-monthly basis. Hourly employees are paid ½ month after the completion of a pay period. Hours worked for the first half of the month (1-15) would be paid the last working day of the month. Hours worked the second half of the month (16 – last day) would be paid the 15th of the following month. If the 15th or the last day of the month falls on a Saturday or Sunday, payday will be the prior Friday.

    ISU will not pay salaried or hourly employees prior to the aforementioned schedule. Arrangements may be made, upon approval by the Payroll Office, for certain alien employees who are resigning, returning to their home country and who may have problems receiving and/or negotiating an ISU payroll check in their home country, to receive their final paycheck prior to leaving the U.S.

    If an employee loses an issued paycheck or does not receive an issued paycheck in the mail, the ISU Treasurer’s Office will replace the paycheck no sooner than ten banking days following its issue date.

Emergency Payroll Request



Pay Bases


    The following is a list of pay bases at the University:

   A 12 Month Faculty/Administrative
   B 9 Month Faculty
   C Graduate Student
   D Pre/Post Doctorate
   E Merit Salaried Employee
   H Merit Hourly Employee
   K Contract Employee
   M Miscellaneous Employee
   MN Miscellaneous Affiliate Organizations Employee
   P Professional & Scientific
   XH Casual Hourly

    Pay bases may also include another letter or number behind it: X for Early Retirement (e.g., PX), R for Phased Retirement (e.g., BR) or a # that indicates the number of months in an appointment (e.g., P10) NOTE: B base are always nine months, so a number behind the B is not necessary.


Fringe Benefits Information


    Fringe Benefit Rates for Budgeting Purposes for Fiscal Year 09-10

    (These rates are indicated each year in the front pages of the budget)

        Faculty (A,B) 28.2%
        P & S, K 34.5%
        Merit (E, H) 46.0%
        Grad Asst (C) 13.2%
        Post Doc (D) 20.2%
        Casual Hourly (XH)   1.8%

    Casual Hourly (XH)
      Under Graduate Students--1.80% (Workers Comp Only)
      (if enrolled 6 credit hours academic year, 3 credit hours during summer)

      Graduate XH Students--1.80% (Workers Comp Only)
      (if enrolled 5 credit hours academic year, 3 credit hours during summer)

      Non-Students or Students--10.00% (FICA, WC, Unemployment)
      (if enrolled less than above)

      Non-Students--16.35% after 7/1/09 16.65% (IPERS, FICA, WC, Unemployment)
      (Over 6 months of employment)

    B Base Summer Appointments
      17.65% (Only FICA & TIAA applicable unless WC (1.8%) and Unemployment (.5% maximum base limits not reached)

    Lump Sum Additional Time Payments
      7.65% (Only FICA unless WC (1.8%) & Unempl (.5% maximum base limits not reached)

    Annual Limits on Certain Fringe Benefit Charges (calendar year 2009 and 2010)
      Social Security:
      OASDI        6.2% of $106,800
      Medicare   1.45% of all (No Limit)
      Unemployment   .5% of $7,200
      Worker’s Compensation   1.8% of $20,000