Assignment and apportionment of employee salaries and wages is also known as “labor distribution.” Salary and wage charges to awards must reasonably reflect the activity for which the employee is compensated.

For each new award with budgeted UNH employee salaries or wages, the PI/PD is responsible for promptly initiating with the BSC the necessary payroll transactions to assign the appropriate planned percentage of employee salaries and wages to the project. As the project progresses, if there are significant changes in employee time commitments to the project, the PI/PD is responsible for promptly initiating with the BSC the necessary payroll transactions to reflect changes in labor distribution. (Significant changes in commitment may require sponsor approval or notification to the sponsor. PIs/PDs should consult with their OSR GCA* for guidance.)

When employee salaries and wages are chargeable to more than one sponsored project, or to a sponsored project and to non-sponsored funds such as instructional or administrative, the PI/PD must apportion costs according to a method specified under OMB Circular A-21 section J.

The method used at UNH is referred to as “planned confirmation”. The PI/PD is responsible for establishing a budget or plan for allocation of employee salaries and wages appropriately to each funding source. The plan must be incorporated into UNH’s official accounting records, and monitored and modified as needed to reflect actual allocations of time commitments. The PI/PD is responsible for initiating and managing this labor distribution activity with his/her BSC.

*PIs/PDs in EOS should contact their BSC.