60xxxx: Payroll Costs

Search G/L Accts:

I. GENERAL

All salaries, wages, and special payments paid to faculty members and employees of Duke University should be charged to one of the G/L accounts in this series.

Section IV of this procedure has specific examples of G/L account selection. Appendix A has a chart for help with Biweekly (non-exempt) G/L accounts. Refer to General Accounting Procedures 101.0 through 101.9 for information about Payroll forms, timecards, etc.

For the University when completing the payroll forms, the first 2 digits of the G/L account are the Service Type (ST) and the second two digits are the Service Category (SC).

II. DEFINITION OF TERMS

Definitions of terms used in this procedure are specified below:

A. EXEMPT

Refers to faculty members or employees who are not subject to the minimum wage or overtime pay requirements of the Fair Labor Standards Act. These employees are also referred to as "faculty/staff".

B. NON-EXEMPT

Refers to employees who are subject to the provisions of the Fair Labor Standards Act. These employees are also referred to as "biweekly employees".

C. FACULTY

Members of the academic staff at Duke University and Medical Center who hold the rank of Professor, Associate Professor, Assistant Professor, Associate, Instructor, or Lecturer. This includes positions designated as Visiting, Adjunct, Clinical, Consulting, Research, or Medical Research. Additionally, various "in residence" artists and scholars, graduate teaching assistants, instructional assistants, research assistants, and teaching assistants are considered "faculty" for payroll purposes. All faculty are in job family 40, Faculty.

D. TENURE AND TENURE-TRACK FACULTY

Members of the academic staff in one of the following positions:

  • Professor (Tenure), Job account 1541
  • Associate Professor (Tenure), Job account 1542
  • Assistant Professor (Tenure), Job account 1543
  • Professor, Job account 1545
  • Associate Professor, Job account 1546
  • Assistant Professor, Job account 1547

E. STAFF

All exempt employees other than faculty. Staff have position classifications in one of these job families:

05 - Scientific/Electronic/Research Technology
08 - Information Technology
09 - DUML Ship's Crew
10 - Clinical Technical/Professional II
11 - Nursing, Inpatient
12 - Unclassified
13 - Durham Regional Hospital
14 - Clinical Laboratories
17 - Clinical Technical/Professional
18 - Duke Health Raleigh Hospital
22 - Skilled Crafts, Non-Bargaining Unit
24 - Tele/Video
25 - Nurse Anesthetist
26 - House Staff
27 - Research and Scholarship
28 - Administrative and Managerial
29 - Professional Library Staff
32 - Nursing-Ambulatory Care/Administrative
33 - Student Services
34 - External Affairs
35 - Offsite Practices

F. CLERICAL

Refers to biweekly paid non-exempt employees whose position codes are in job families:

03 - Office Support - General
06 - Office Support - Secretarial
07 - Office Support - Medical

G. TECHNICAL

Refers to biweekly paid non-exempt employees whose position codes are in job families:

05 - Scientific/Electronic/Research Technology
08 - Information Technologies
09 - DUML's Ship's Crew
10 - Clinical Technical/Professional II
14 - Police
15 - Clinical Laboratories
16 - Technical - General
17 - Clinical Technical/Professional I
24 - Tele/Video

H. NURSING SERVICES

Refers to biweekly paid non-exempt employees whose position codes are in job families:

11 - Nursing - Inpatient
25 - Nurse Anesthetist
32 - Nursing-Administrative and Ambulatory Care

I. PATIENT SERVICES

Refers to biweekly paid non-exempt employees whose position codes are in job families:

30 - Service - Nursing Care

J. SERVICE

Refers to biweekly paid non-exempt employees whose position codes are in job families:

19 - Service Bargaining Unit
20 - Service Non-Bargaining Unit

K. SKILLED CRAFTS

Refers to biweekly paid non-exempt employees whose position codes are in job families:

21 - Skilled Crafts, Bargaining Unit
22 - Skilled Crafts, Non-Bargaining Unit

L. STUDENT

A person working toward a degree at Duke University whose primary purpose is to be a student. An employee who is working toward a degree on a part-time basis is not classified as a "student" for payroll. However, graduate or professional school students will be considered "students" for payroll purposes if they are registered (1) for a minimum of three units after passing the preliminary examination for a doctoral degree or (2) for less than nine units to complete requirements for a master's degree. Duke University has three student categories:

Undergraduate Student:
Students pursuing a Bachelor of Arts (BA) or Bachelor of Science (BS) degree in Trinity College of Arts & Sciences or a B. S. in the School of Engineering.

Graduate Student:
Students pursuing a Master of Arts (MA), Master of Science (MS), Master of Arts in Teaching (MAT), or Doctor of Philosophy (Ph.D.) degree through the Graduate School of the University.

Professional Student:
Students pursuing degrees (with the exception of the Ph.D.) in professional schools of the University: Fuqua School of Business, Divinity School, School of the Environment, School of Law, School of Medicine, and School of Nursing.

Students pursuing joint degrees should be categorized by their primary degree. Duke Students employed by the University is in job family 23, Students. Note that non-Duke students are included in job family 12, Unclassified.

M. INSTRUCTION/TRAINING/DEPARTMENTAL RESEARCH

Activities of an academic department which are part of its instruction and training programs, whether or not they are offered for credit toward a degree. Includes: course and curriculum development, academic advising, scholarly activities such as preparing and delivering papers, attending seminars and professional meetings, sponsored training grants. Departmental research (research for which there is no separate budget or accounting) is also included.

N. SPONSORED RESEARCH

Research activities which are separately budgeted and accounted for, and have definite research objectives.

O. COST SHARING

The effort devoted by exempt employees to training or sponsored research grant which will not be reimbursed by the granting agency. Specific G/L accounts (600300, 600400, 603300, 603400, 600700, 600800, and 600900) have been established to record cost sharing commitments. The cost shared wages are initially charged to the grant or contract using these G/L accounts, but then are removed by the Sponsored Programs Office (using G/L account 808000) and charged to a non-federal funding source identified by the department. Refer to GAP 200.140, Cost Sharing on Sponsored Research for further discussion on cost sharing.

III. DEFINITION OF G/L ACCOUNTS

A. EXEMPT SALARIES (FACULTY/STAFF)

UNIVERSITY - FACULTY/STAFF PAYROLL G/L ACCOUNT SELECTION

JOB DESCRIPTION
Regular Rank
Tenure/Tenure-Track
Faculty*
Regular Rank
Non-Tenure
Track
Non-Regular
Rank
Faculty
Monthly
Staff
Administrative Effort
603000
602300
602400
600000
Clinical and Service Activities
603800
603900
603900
Faculty Effort Supporting Duke Hospital - Job Family 40 ONLY
-  Use ONLY with Medical Center Cost Objects
-  Can NOT be used with 30X-35X Cost Objects  
600200
600200
600200
Instruction, Training, Departmental Research
601300
601500
602500
Teaching, Research & Patient Care
603700
602700
602700
Research (153, 2x3, 3x3 and 453 Cost Objects only)
603600
602600
602600
601600
Ph.D. Graduate Students
  • Research
  • Instruction/Training/Other
601200
601400
Professional and Master Graduate Students
  • Research 
  • Instruction/Training
601000
601100
Postdoctoral Associates
602800
Other Professional Services
601900
Intern - Duke University
602000
Nursing Staff (Senior)
601800
House Staff (Position Code 1363, Job Family 26 ONLY)
601700
Cost Sharing- Sponsored Non-Research (NON 2x3, 3x3 Cost Objects)
603300
600300
600300
600300
Cost Sharing-Sponsored Research (2x3,3x3 Cost Objects only)
603400
600400
600400
600400
Cost Sharing: Training Graduate Students
600700
Cost Sharing: Research Graduate Students
600800
Cost Sharing: House Staff or Post Doctoral Associates
600900

     * Tenure/Tenure-Track Faculty includes Position Codes 1541, 1542, 1543, 1545, 1546 and 1547 ONLY

600000 Administrative Effort (Exempt Staff, Excluding Faculty) (Valid For: Univ, DUHS, Duke Global)

Represents salary expense for exempt personnel (excluding faculty) in academic departments who provide administrative support.
Federally funded projects: Use this G/L account for exempt personnel who provide clerical and/or administrative support specifically assignable to a sponsored project.  An approved Direct Cost Exception form must be on record.

600010 Health System Monthly Exempt: Base Pay (Valid For: DUHS)
600020 Health System Monthly Exempt: Supplemental Pay (Valid For: DUHS)
600030 Health System Monthly Exempt: Severance Pay (Valid For: DUHS)
600040 Health System Retention Bonus (Valid For: DUHS)
600050 Monthly Exempt: Paid Time Off (Valid For: DUHS)
600066 Admin Salaries - CAS Approved (Valid For: Sponsored Programs Only)
For use by the Office of Sponsored Programs to enter CAS approved budget/plan for exempt and non-exempt Administrative/clerical salaries. 
600200 Faculty Effort Supporting DUHS: DO NOT USE WITH DUHS COST OBJECTS. (Valid For: Univ)
Represents salary expense for faculty teaching and supervising the house staff program, patient care, ancillary services, and other administrative duties for Duke University Health System (DUHS) companies, which is NOT charged directly to DUHS cost objects. House staff supervision effort should be recorded on either 421 or 391 cost objects and all other effort supporting DUHS should be recorded on 399 or 459 cost objects. Use this G/L account only with Medical School cost objects not funded by governmental agencies.
600300 Cost Sharing: Sponsored Non-Research (Non-Tenure/Tenure-Track Faculty and Staff) (Valid For: Univ)
Use only with WBS elements in the NON Ax3, 2x3 or 3x3 series. Represents salary expense for non-Tenure/Tenure Track faculty and staff members who devote time to a non-research sponsored project which will not be reimbursed by the granting agency. For tenure/tenure-track faculty use G/L account 603300.
600400 Cost Sharing: Sponsored Research (Non-Tenure/Tenure-Track Faculty and Staff) (Valid For: Univ)
Use only with WBS elements in the Ax3, 2x3 and 3x3 series. Represents salary expense for non-Tenure/Tenure Track faculty and staff members who devote time to a research sponsored project which will not be reimbursed by the granting agency. For tenure/tenure-track faculty use G/L account 603400.
600700 Cost Sharing: Training-Graduate, Professional, and Graduate Masters Students (Valid For: Univ)
This G/L account should be used to record cost sharing salary for a graduate, professional, or graduate masters student that would otherwise have been paid from G/L 601400, 601000, or 601100. Tuition Remission will not be assessed.
600800 Cost Sharing: Research-Graduate Student (Valid For: Univ)
This G/L account should be used to record cost sharing for a graduate student that would otherwise have been paid from G/L 601200. Tuition Remission will be assessed.
600900 Cost Sharing: House Staff or Post Doctoral Associates (Valid For: Univ)
This G/L account should be used to record cost-sharing for House staff that would otherwise be paid from G/L 601700 or Post Doctoral Associate otherwise paid from G/L 602800
601000 Research: Professional and Graduate Masters Students (Valid For: Univ)
Represents salary paid to exempt professional and graduate Masters students who are directly involved in departmental or sponsored research. This account can only be used for registered Duke students.  This account should be used only on research projects (xx3).
601100 Instruction/Training: Professional and Graduate Masters Students (Valid For: Univ)
Represents salary paid to exempt professional and graduate Masters students who are directly involved in instruction or training activities. This account can only be used for registered Duke students.  This account should be used only on Non-research cost objects.
601200 Research Assistant: Ph.D. Students (Valid For: Univ)
Represents salary paid to exempt graduate Ph.D. students who are working as Research Assistants. Can be used for base salary in Job Code 1590 or supplemental pay for incremental RA work in Job Codes 1590, 1502, and 1594. This account can only be used for registered Duke students. Tuition Remission will be assessed.
601300 Instruction, Training, Departmental Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS, Duke Global)
Represents salary expense for Duke tenure/tenure-track faculty directly involved in instruction, training, or departmental research.
601400 Instruction / Training / Other: Ph.D. Students (Valid For: Univ)
Represents salary paid to exempt graduate Ph.D. students who are directly involved in instruction activities, training activities or other activities related to instruction. This account can only be used for registered Duke students. This account may NOT be used on research projects (xx3) as tuition remission is not assessed.
601500 Instruction, Training, Departmental Research (Regular Rank Faculty Excluding Tenure/Tenure-Track Faculty) (Valid For: Univ, DUHS, Duke Global)
Represents salary expense for regular rank faculty excluding tenure/tenure-track faculty directly involved in instruction, training and departmental research.
601600 Sponsored Research: Staff (Excluding Faculty) (Valid For: Univ, Duke Global)
Use only with cost objects in the 153, 453, Ax3, 2X3 and 3X3 series. Represents salary expense for exempt personnel (excluding faculty) directly involved in the research aspects of sponsored research or performing specific technical duties directly related to the research or project scope of a sponsored project.

Federally funded projects: For non-research sponsored projects (e.g., 3x2 or 3x9) refer to G/L account 601900. Individuals involved in the non-technical or administrative functions of a sponsored research project must use G/L account 600000, which requires an approved Direct Cost Exception form< on record for Federally funded sponsored projects.
601700 House Staff/Subspecialties Fellows (Valid For: Univ, DUHS)
Represents salary expense of all house staff (interns, residents, and fellows) who are performing patient care services within the medical center regardless of their funding source. The position code for employees using this G/L account must be 136300, job family 26.
601710 Health System House Staff: Base Pay (Valid For: DUHS)
601720 Health System House Staff: Supplemental Pay (Valid For: DUHS)
601800 Senior Nursing Staff (Valid For: DUHS, Univ)
Represents salary expense of exempt nursing personnel primarily engaged in administrative, supervisory or clinical activities related to patient care, as opposed to activities related to the School of Nursing which should be charged to other G/L accounts.
601900 Other Professional Services (Excluding Faculty) (Valid For: Univ, DUHS)
Represents salary expense of exempt personnel (excluding faculty) who are not classified under one of the other exempt G/L accounts. Examples are librarians, pharmacists, teachers in the preschool nursery, coaches, and research associates not performing sponsored research.

Federally funded projects: Use this G/L account for individuals performing specific technical duties directly related to the project scope of a non-research sponsored project (e.g., 3x2 or 3x9). Individuals performing non-technical or administrative tasks on sponsored projects must use G/L account 600000, which requires an approved Direct Cost Exception form on record for Federally funded sponsored projects.

601901 Other Professional Staff: Relief (Valid For: DUHS)
602000 Intern: Duke University (Valid For: DUHS, Univ)
Represents payments made to individuals participating in an internship programs at Duke University. The fringe benefit rate on this G/L account is only for FICA.
602300 Administrative Effort (Regular Rank Non-tenure/Tenure-Track Faculty) (Valid For: Univ, Duke Global)
Represents administrative salary expense for regular rank faculty excluding tenure/track faculty in academic departments.
602400 Administrative Effort (Non-Regular Rank Faculty) (Valid For: Univ)
Represents administrative salary expense for non-regular rank faculty in academic departments.
602500 Instruction, Training, Departmental Research (Non-Regular Rank Faculty) (Valid For: Univ, DUHS)
Represents salary expense for non-regular rank faculty directly involved in instruction, training, and departmental research.
602600 Sponsored Research (Non-Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Use only with cost objects in the 153, 453, Ax3, 2x3 and 3x3 series. Represents salary expense for non-tenure/tenure-track faculty directly involved in sponsored research.
602700 Faculty Involved in Teaching, Research Patient Care (Valid For: Univ, DUHS)
Represents salary expense for faculty directly involved in teaching and research with incidental patient care. Any incidental patient care provided by a "teaching and/or research" faculty member is subject to supervision, oversight, and assessment according to departmental policy.
602800 Postdoctoral Associates (Valid For: Univ)
Represents salary expense for Postdoctoral Associates, classified under job code 3820, personnel subarea (PSA) 0028, paid through compensatory payroll.
603000 Administrative Effort (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Represents administrative salary expense for tenure/tenure-track faculty.
603300 Cost Sharing: Sponsored Non-Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ)
Use only with WBS elements in the NON Ax3, 2x3, or 3x3 series. Represents salary expense for tenure/tenure-track faculty who devotes time to a non-research sponsored project which will not be reimbursed by the granting agency.
603400 Cost Sharing: Sponsored Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Use only with WBS elements in the Ax3, 2x3 and 3x3. Represents salary expense for tenure/tenure-track faculty who devote time to a research sponsored project which will not be reimbursed by the granting agency.
603600 Sponsored Research (Tenure/Tenure-Track Faculty Only) (Valid For: Univ, DUHS)
Use only with cost objects in the 153, 453, Ax3, 2x3 and 3x3 series Represents salary expense for tenure/tenure-track faculty directly involved in sponsored research.
603700 Tenure/Tenure Track Faculty Involved in Teaching, Research & Patient Care
Represents salary expense for Duke tenure/tenure-track faculty directly involved in teaching and research with incidental patient care. Any incidental patient care provided by a "teaching and/or research" faculty member is subject to supervision, oversight and assessment according to department policy.
603800 Clinical and Service Activities (Tenure/Tenure Track Faculty Only) (Valid For: Univ, DUHS)
Represents salary expense for Duke tenure/tenure track faculty whose efforts are used for clinical services, auxiliaries and service components.
603900 Clinical and Service Activities (Non-Tenure/Tenure Track Faculty Only) (Valid For: Univ, DUHS)
Represents salary expense for Duke non-tenure/tenure track faculty whose efforts are used for clinical services, auxiliaries and service components.
604400 Technical (Valid For: Univ)
Represents the earnings of exempt personnel performing technical duties.

B. NON-EXEMPT WAGES

607100 Clerical (Valid For: Univ, DUHS, Duke Global)
Represents the earnings of non-exempt personnel (other than students) performing clerical duties. Employees charged to this G/L account should have position titles in the CLERICAL group of job families (refer to Section II of this procedure).

Federally funded projects: Use this G/L account for non-exempt personnel who provide clerical and/or administrative support specifically assignable to a sponsored project.  An approved Direct Cost Exception form must be on record.
607101 Clerical: Relief (Valid For: DUHS)
607200 Technical (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing technical duties. Employees charged to this G/L account should have position titles in the TECHNICAL group of job families (refer to Section II of this procedure).
607201 Technical: Relief (Valid For: DUHS)
607300 Nursing Service (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing nursing service duties. Employees charged to this G/L account should have position titles in job families 11, 25, or 32.
607400 Patient Services (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing patient service duties. Employees charged to this G/L account should have position titles in job families 13 or 30.
607500 Service (Valid For: Univ, DUHS, Duke Global)
Represents the earnings of non-exempt personnel (other than students) performing service duties. Employees charged to this G/L account should have position titles in job families 19 or 20.
607600 Skilled Crafts (Valid For: DUHS, Univ)
Represents the earnings of non-exempt personnel (other than students) performing skilled crafts type duties. Employees charged to this G/L account should have position titles in job families 21 or 22.
607675 Insulation/Asbestos (Valid For: Central Use Only)
607676 Carpentry (Valid For: Central Use Only)
607677 Paint (Valid For: Central Use Only)
607683 Plumbing (Valid For: Central Use Only)
607684 Signage (Valid For: Central Use Only)
607692 Instrument/Machine (Valid For: Central Use Only)
607693 Sheet Metal (Valid For: Central Use Only)
607700 Students: Undergraduate (Valid For: DUHS, Univ)
Represents the earnings of non-exempt undergraduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.
607800 Students: Graduate (Valid For: Univ, DUHS, Duke Global)
Represents the earnings of non-exempt graduate students performing clerical, technical, nursing service, patient service, service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.
607900 Students: Professional (Valid For: Univ)
Represents the earnings of non-exempt students performing clerical, technical, nursing service, patient service, or skilled craft type duties. Employees charged to this account should have position code 0699 in the student job family 23.
608210 Biweekly Non-Exempt: Base Pay (Valid For: DUHS)
608220 Biweekly Non-Exempt: Overtime Premium (Valid For: DUHS)
608230 Biweekly Non-Exempt: Shift Premium (Valid For: DUHS)
608240 Biweekly Non-Exempt: Weekend Premium (Valid For: DUHS)
608250 Biweekly Non-Exempt: Other Premium (Valid For: DUHS)
608260 Biweekly Non-Exempt: Paid Time Off (Valid For: DUHS)
608265 Biweekly Severance Pay (Valid For: DUHS)

C. SPECIAL PAYMENTS

608400 Work Study: Duke Employed (Undergraduates) (Valid For: DUHS, Univ)
Represents wage payments made to undergraduate students who are employed by the University under the work-study program.
608500 Work Study: Duke Employed (Graduate) (Valid For: Univ)
Represents wage payments made to graduate students of Duke University who are employed by the University under the work-study program.
608700 Work Study: Duke Employed (Exempt Graduate) (Valid For: Univ)
Represents wage payments made to exempt graduate students who are employed by the University under the work-study program.
608800 Work Study: Duke Employed (Professional) (Valid For: Univ)
Represents wage payments made to professional students of Duke University who are employed by the University under the work-study program.
608900 Undergraduate America Reads/Counts Fed W/S (Valid For: Univ)
609200 Allocated Vacancy Allowance: Staff (Exempt) (Valid For: Budget Use Only)
609400 Deferred Compensation Expense (Valid For: External Reporting Only)
609500 Compensated Absence (Valid For: External Reporting Only)
Represents the wages for vacation time and discretionary holidays of Duke employees that have been earned but not yet used.
609600 Payroll Accruals (Valid For: External Reporting Only)
Represents wages earned but not yet paid. This is the gross estimated payroll expense for an accrual period.
609601 Capitalized Labor (Valid For: DUHS, Univ)
609603 House Staff Compensation Adjustments (Valid For: DUHS)
Used to accrue House staff related salary expense.
609700 Students: Non-Duke (Valid For: DUHS, Univ)
Represents payments to secondary and post-secondary students not enrolled in Duke University, performing clerical, technical, service, or skilled craft duties. These employees are in the UNCLASSIFIED job family 12, position code 0907. The fringe rate on this G/L account is only for FICA.

D. OTHER - NON PAYMENT G/L ACCOUNTS

609000 Attrition Restoration (Valid For: Budget Use Only, Bursar's Office Only)
This G/L account is used for amounts of vacancy allowance calculated by the budget system but restored to the department. No actual expenses should be charged to this G/L account.
609800 Allocated Vacancy Allowance: Faculty (Valid For: Budget Use Only)
Represents expected savings resulting from temporary staff vacancies. It is calculated for budget purposes based on gross salary times current percentage. No actual expenses should be charged to this G/L account.
609900 Allocated Vacancy Allowance: Biweekly (Valid For: Budget Use Only)
Represents expected savings resulting from temporary biweekly vacancies. It is calculated for budget purposes based on gross earnings times current percentage. No actual expenses should be charged to this G/L account.

IV. SELECTION OF PROPER BIWEEKLY G/L ACCOUNT BY JOB FAMILY

To determine the 4th digit of the G/L account:

Job Family Clerical
60x1xx

Technical
60x2xx

Nursing
Services
60x3xx
Patient
Services
60x4xx

Services
60x5xx

Skilled
Crafts
60x6xx

Undergrad
Student
60x7xx

Graduate
Student
60x8xx
Professional
Student
60x9xx
03,06,07 X                
05   X              
08 or 09   X              
10    X              
11     X            
12 Casual Labor - Select based on type of work performed
14,15,16,17   X              
19 or 20         X        
21 or 22           X      
23             X or X or X
24   X              
30       X          
31   X              
32     X            
35 Offsite Practices - Select based on type of work performed