Salaries (faculty, PATs, graduate students, postdocs) and wages (OS and hourly labor) for occupied positions should be calculated starting with current, official figures obtained from the rates contained in Banner HR (the Human Resources component of the current USNH financial accounting system). For faculty being appointed, PIs/PDs should obtain a copy of the dean’s offer letter, which specifies the salary. For to-be-named staff, PIs/PDs should contact the Human Resources office or review wage schedules on their web site. (Salaries and hourly rates for new employees normally do not exceed the first quartile.) If an individual’s appointment is (to be) for less than 100% of a full-time-equivalent position, the individual’s salary must be pro-rated. Salaries and wages must reflect the anticipated level of effort to be committed to the project. PIs/PDs need to be sure to use the employee’s official appointment title in the budget pages and narratives. Specific personnel-related direct cost categories include:

1. Academic year appointments (mostly faculty)
2. Fiscal year appointments
3. Graduate students
4. Supplemental pay