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Institutional Base Salary


West Virginia University Policy
Division of Administration and Finance




To comply with Federal Office of Management and Budget (OMB) Circular A-21 it is necessary to define the components of the institutional base salary that are paid to an employee to recognize their time spent on research, instruction, administration, service or clinical activity. Institutional base salary excludes any income that an individual is permitted to earn outside of duties for West Virginia University. This policy serves to define how West Virginia University will report institutional base salary for its employees and its affiliate organizations.


This policy applies to the salary compensation of employees assigned to research, instruction, service or clinical activity regardless of the funding source.


Federal rules and regulations, including OMB Circular A-21 and the National Institutes of Health (NIH) Grants Policy Statement do not allow for an individual’s institutional base salary to be increased as a result of obtaining grant funding. Charges for work performed on sponsored agreements by employees must be based on the employee’s institutional base salary (IBS) during the fiscal year period of performance. Salary increases included in IBS must be applied consistently for those types of compensation (ex. promotions) that are raise eligible and be funding source neutral.

The Institutional Base Salary consists of only the following types of compensation:

Type of Compensation Description
Regular Pay Compensation for an employee’s base contract appointment period.
Summer Pay (in excess of the 9-month appointment) Charges for work performed during the summer which constitute an addition/extension to the base contract period and that must be charged at a rate that does not exceed the base rate for the academic period.
Supplemental Pay Compensation paid in addition to regular salary, including payments for endowed positions, faculty enhancements and assignments that include administrative duties. It is intended for the position to perform these additional duties on a continuing, long term basis.


The institutional base salary procedure development rests with WVU Financial Services.


All employees are charged with providing full support to this policy. It is the responsibility of the Dean or Director to implement and maintain this standard within their college, department, or unit.


Responsibility for interpretation of this standard rests with WVU Financial Services.

Effective Date: October 4, 2010
Approved By: Narvel G. Weese, Jr., Vice President for Administration and Finance