Institutional Base Salary

Indiana University (IU) Institutional Base Salary (IBS)

Indiana University (IU) Institutional Base Salary (IBS) is defined at IU as the base salary paid by IU for an individual's appointment, whether that individual's time is spent on research, instruction, administration, or other activities. This includes, if appropriate, salary from both IU and approved practice plan (IUHP) salary.

The following is a summary table of IBS components and pay excluded from IBS:

IBS Components & Pay Inclusion/Exclusion
Pay Included in IBSPay Excluded from IBS
  • IU Regular Pay from Fiscal Year and Academic Appointments, including:
    • Biweekly
    • Academic 10-Pay
    • Monthly 12-Pay
    • Hourly Pay
  • IUHP Salary (Fixed Component)
  • Administrative Pay (including chair appointments)
  • Early Retirement
  • Terminal Pay
  • Fee Remissions
  • Fellowships
  • Overtime Pay
  • Supplemental Pay, including:
    • Academic Overload
    • Academic Administrative Supplement
    • Travel Reimbursement

Pay Included in IBS

IBS is established by the University with a document entered into the Indiana University Human Resource system or the Indiana University Private Practice system which includes:

  • IU Regular pay from Fiscal Year and Academic Year Appointments
    • Biweekly,
    • Academic 10-Pay, or
    • Monthly 12-Pay Appointments
    • Hourly pay
  • IUHP Salary (Fixed Component)
  • Administrative Supplements (including Chair appointments)

Increases in regular pay will increase the IBS rate during the fiscal year. IBS salary increases as a result of replacing University salary funds with sponsor projects funds is not allowed.

Other Pay Subject to Payroll Confirmation

Summer Salary- Academic summer salary for research and other activities outside the standard academic year is allowable. Summer salary on grant accounts is typically limited to a maximum of 9 weeks in order to provide the faculty member with vacation time as well as time to prepare and submit new proposals. In special circumstances, employees may request summer salary for up to a maximum of 13 weeks with proper authorization.

Pay excluded from IBS

Additional pay is normally excluded from IBS and usually includes:

  • Early Retirement
  • Terminal Pay
  • Fee Remissions
  • Fellowships
  • Overtime Pay
  • Supplemental Pay, this includes, but is not limited to:
    • Academic Overload
    • Academic Administrative Supplement
    • Travel Reimbursement/Digital Allowance

Retroactive Payroll Adjustments / Payroll Corrections

Retroactive pay adjustments and payroll cancellations that will change the percentage of IBS allocated to federal or federal pass-through sponsored research awards require prior approval by ORA.

Any retroactive pay adjustments for employees increasing payroll that do not receive prior approval and post to sponsored research accounts may be deemed unallowable and removed to a non-sponsored account.

IU Object Code References

A listing of object codes excluded from IU Institutional Base Salary is provided in the following table:

Object Code References
Other Pay TypesObject Code Short NameDescription
2003ACAD SAL SAVAcademic staff salary savings
2005ACAD SAL RESAcademic staff salary savings
2170ACAD OVRLOADAcademic Overload
2175ACAD OVLD ERAcademic Overload
2200ACAD SUPPLEMAcademic Supplement
2205ADMIN SUP ERAcademic Supplement
2403EXMPT SAVINGExempt staff salary savings
2405EXMPT RESERVExempt staff salary savings
2420EXMPT OVLOADExempt Staff Overload
2428EXMPT OV-C&GExempt Staff Overload
2450EXMPT TERMTerminal Pay
2458EXMT TRM-C&GTerminal Pay
2550NON-EX T PAYTerminal Pay
2502NON-EX SAVENon-Exempt staff salary savings
2504NON-EX RESNon-Exempt staff salary savings
3100PREM - STAFFOvertime
3150PREM - HRLYOvertime
3200O T - STAFFOvertime
3210STF WRK HRSOvertime
3250O T - HRLYOvertime
3600STUD PREMIUMOvertime
3700STU O TOvertime
4590SUP PAY STUDSupplemental Pay
5400#N/AFee Remissions
5410PRE-TAX COMMFee Remissions