Iowa State University

Payroll Manual

Salary Payroll

Salary Computation for Partial Month

    Salary payments to staff members who are on appointment for less than a full month because of leave without pay, resignation or appointment at dates other than the beginning or the end of the month are computed on the basis of actual working days in the month. For this purpose, working days are considered to be 40 hours Monday through Friday unless otherwise specified.

    B-base faculty beginning or ending appointments in the middle of a semester will have salaries prorated according to the number of paid days (Monday through Friday) from the first day of classes to the last day of exam week.

    B-Base summer appointments effective May 16 and ending August 15 will receive 1/2 month's pay in May and August regardless of the number of working days between May 16 - May 31 and August 1 - August 15.

12 Month Pay Plan:
B-Base Faculty and Nine or Ten Month Professional and Scientific Employees

Resignations - Payments for Terminal Vacation

    Electronic Personnel Actions (EPA) for resignations should indicate the last day of work as the ending date. Note: University policy does not allow employees to take vacation for a period of time and return for a brief period (i.e., one day) for the sole purpose of extending pay status, vacation accruals, and other University benefits. The resignation date should be the last day of work with total vacation hours indicated for payout.

    The computation of pay for terminal vacation for A, K, P and E base employees will be based on the employee's salary converted to the appropriate hourly rate. To calculate a partial month’s vacation accrual, take the number of the last working day and divide it by the number of calendar days in that month, then multiply it times the employee’s normal monthly accrual; thus, for a full time P&S resigning on March 7, 2014 you would use 7/31 x 16 to get a total 3.61 hours vacation accrual for March. When completing the monthly leave report for the month in which a salaried employee terminates, do not enter the number of hours of terminal vacation paid out. Enter only the amount of vacation and sick leave used during the month of termination.

    For H base employees, a resignation EPA needs to be processed showing the last day worked and the vacation hours to be paid out. However, the vacation hours must be entered into the HT system for the employee to be paid for these hours.

    A, D, K and P base personnel on term appointments funded by sponsored programs will be required to take vacation during the period of the appointment or it will be lost unless prior arrangements are made to do otherwise. This terminology must be used on the LOI (Letter of Intent). The vacation payout can be charged to the award using actual hours accrued while employed on the award.

    If an employee chooses to waive the right to terminal vacation pay, the Payroll Office will require written justification from the department. The department should have written authorization from the individual in the departmental files.

    In the case of A-base, K-base and P-base employees, either department may require an employee to use some accrued vacation prior to effecting a transfer if it can be demonstrated that accepting a substantial liability for accrued vacation might be detrimental to its budget operations. In such cases, the employee could not be required to reduce his or her accrued balance below 15 days.

Graduate Assistants

    1. Restrictions
      Maximum time allowed is 3/4 for US citizens.

      Maximum time allowed is 1/2 during academic year for non US citizens. 3/4 time for summer only, or when school is not in session.

    2. Current Salary Ranges for 2014-2015
    3.    1/4 $   850.00 to $2,000.00
         1/2 $1,700.00 to $4,000.00
         3/4 $2,550.00 to $6,000.00

    4. Graduate College Email List
      If you would like to receive periodic information from the Grad College, call 294-4531 and ask to be added to their email list.