Wage and Salary Calculations - Procedure

Payroll Cycle

The University of Montana Payroll Cycles:

  • Monthly – based on a calendar month. Includes Faculty, Administrators, Contract Professionals and Letter of Appointments.
  • Student Semi-Monthly – based on two semi-monthly periods, one running from the 2nd of the month through the 18th of the month and the other running from the 19th of the month through the 1st of the next month. Includes Work-Study Students, Non-Work-Study Students, Graduate Teaching and Graduate Research Assistants.
  • Bi-Weekly – based on a two-week period running from Sunday to Saturday. Includes Permanent and Temporary Staff.
  • Weekly – based on a one-week period running from Sunday to Saturday. Includes Actors belonging to the Actors Union.

Employees who change funding sources without a break in service will receive their normal monthly salary.  Each funding source will be charged for their pro-rated share of actual working days based on the dates reported on the Request for Personnel Transaction (RPT).

Those employees who receive a mid-month salary change will receive a monthly salary prorated by the days worked at each rate based on the dates reported on the RPT.

Administrative Employees:

Administrative employees, which includes Administrators and Contract Professionals receive a fixed monthly payment for the period specified on their Montana University System Contract.  Also includes Letter of Appointments who receive a fixed monthly payment for the period specified on their Hiring Authorization form.  Their monthly amount is calculated by multiplying the annual base salary by the FTE and dividing the resulting amount by 12.  (For example: $72,000 x .72 FTE = $51,840 / 12 = $4,320 per month)

Administrative employees hired at any time other than the beginning of the month or terminated at any time other than the end of the month, receive a salary for that partial month.  The monthly salary is determined by multiplying the normal monthly salary by the number of days worked in the month proportionate to the average number of working days in the month.  Monthly employees work 260 days in the year so the average would be 260 divided by 12 to equal 21.67 days per month.  (Using the above monthly salary of $4,320 and assuming that the employee worked 12 days out of the average of 21.67 working days in the month the salary paid would be 12/21.67 = .5538 x $4,320 = 2,392.42)

Faculty

Faculty members are appointed for a specific term at an annual salary as specified by their Montana University System Contract.  Faculty hired for the complete academic year will receive 10 equal monthly payments, which are determined by multiplying the annual base salary by the FTE and dividing the result by 10.  (For example $40,000 x 1.0 FTE = $40,000/10 = $4,000 per month)  If the 12-month payment option is requested, the monthly payment will be determined by multiplying the annual base salary by the FTE and dividing the result by 12.   (For example $40,000 x 1.0 FTE = $40,000/12= $3,333.33 per month)

Faculty hired for the fiscal year will receive 12 equal monthly payments, which are determined by multiplying the annual base salary by the FTE and dividing the result by 12.   (For example $40,000 x 1.0 FTE = $40,000/12= $3,333.33 per month)

Faculty hired for a semester will receive 5 equal monthly payments, which are determined by dividing the annual base salary by 2 (to determine the semester base), multiplying by the FTE and dividing the result by 5.  (For example $40,000/2 = $20,000 x 1.0 FTE = $20,000/5 =  $4,000 per month)

When a faculty member’s appointment is less than a full semester, academic year or fiscal year or any changes are made subsequent to the initial contract, payroll calculations revert to a daily rate as specified in the University Faculty Association (UFA) bargaining agreement.  The daily rate for academic year faculty members is calculated by dividing the annual base salary by 190.  (For example: $40,000/190 = 210.526)  The daily rate for fiscal year faculty members is calculated by dividing the annual base by 260. (For example:  $40,000/260 = 153.846) 

Faculty at the College of Technology-Missoula hired before July 1, 2001 calculate a daily rate based on 170 days in their contract period; those hired during the 2001-2002 academic year and beyond calculate their daily rate using 190 days as specified in The University of Montana-Missoula College of Technology Faculty Association, MFT, AFT, AFL-CIO bargaining agreement.  (For example if hired before 7/1/2001:  $40,000/170 = 235.294 if hired after 7/1/2001:  $40,000/190 = 210.526)

An academic year faculty or a fiscal year faculty member appointed for less than a full semester or academic/fiscal contract year is paid an annual base salary proportionate to the shortened contract period, not to exceed the annual base salary.  The proportionate amount is calculated by multiplying the daily rate by the number of regular working days in the contract term and the FTE.   See the following sections for the different scenarios.

**Contract begins at beginning of academic/fiscal year but ends before end of academic/fiscal year:

Academic Year Calculation:  The number of days in the contract term will be the number of working days from the start date to the termination date of the contract.  (For example: the number of days in the contract is 66 days (8/30 through 12/3) and using the above academic daily rate of $210.526 and 1.0 FTE the salary would be $210.526 x 66 = $13,894.72 x 1.0 FTE = $13,894.72)

Fiscal Year Calculation:  The number of days in the contract term will be the number of working days from the start date to the termination date of the contract.  (For example: the number of days in the contract is 112 days (7/1 through 12/3) and using the above fiscal daily rate of $153.846 and 1.0 FTE the salary would be $153.846 x 112 = $17,230.75 x 1.0 FTE = $17,230.75)

**Contract begins after beginning of academic/fiscal year but ends on last day of academic/fiscal year:

Academic Year Calculation:  The number of days in the contract term will be determined by subtracting the number of working days between the beginning of the academic year and the start date of the new contract from 190.  (For example: if the employee began on October 18th, the number of working days from the beginning of the academic year (8/30) and October 18th would be 34; 190 – 34 = 156, the salary would then be $210.526 x 156 = $32,842.06 x 1.0 FTE = $32,842.06)

Fiscal Year Calculation:  The number of days in the contract term will be determined by subtracting the number of working days between the beginning of the fiscal year and the start date of the new contract and subtracting from 260. (For example: if the employee began on October 18th, the number of working days from the beginning of the fiscal year (7/01) and October 18th would be 79; 260 – 79 = 181, the salary would then be $153.846 x 181 = $27.846.13 x 1.0 FTE = $27,846.13) 

**Contract starts after month begins and ends before end of the month.

Academic Year Calculation:  The partial monthly earnings are determined by multiplying the daily rate by the actual number of days worked in the partial month. (Using the above daily rate of $210.526 and assuming that the employee worked 12 days in the month, the salary paid would be 12 x $210.526 x 1.0 FTE = $2,526.31). 

Fiscal Year Calculation:  The partial monthly earnings are determined by multiplying the daily rate by the actual number of days worked in the partial month. (Using the above daily rate of $153.846 and assuming that the employee worked 12 days in the month, the salary paid would be 12 x $153.846 x 1.0 FTE = $1,846.15). 

**Calculation for the remaining full months of the contract.

Academic Year Calculation:  Monthly earnings for the remaining months are determined by multiplying the daily rate by the number of working days in the remaining full months of the appointment period and the FTE and dividing the resulting amount by the number of full months in the appointment period.  (For example using the above figures $210.526 x 43 = $9,052.62 x 1.0 FTE = $9,052.62/2 = $4,526.31).

Fiscal Year Calculation:  Monthly earnings for the remaining months are determined by multiplying the daily rate by the number of working days in the remaining full months of the appointment period and the FTE and dividing the resulting amount by the number of full months in the appointment period.  (For example using the above figures $153.846 x 43 = $6,615.38 x 1.0 FTE = $6,615.38/2 = $3,307.69).

When any changes are made subsequent to the initial contract or when a faculty member terminates prior to the end of the contract term, the payment is determined by multiplying the daily rate by the total number of days already worked since the beginning of the contract, and deducting from this amount the wages already paid to the employee.  Adjustments are reflected in the payment for the month that the change is made.

Graduate Teaching Assistants

Graduate Teaching Assistants are appointed for a specific term at a specific amount as stated on their Graduate Assistant Contract.

Graduate Teaching Assistants hired for the full academic year receive 19 semi-monthly equal payments starting with the SP17 payroll, which pays on September 1st and their last payment is SP11, which pays on June 1st of the following year.  These equal payments are determined by dividing the amount to be paid over the term of the contract and dividing by 19.  (For example:  $12,500/19 = $657.90).

Graduate Teaching Assistants hired for a semester receive 9 equal semi-monthly payments, which are determined by dividing the amount to be paid over the term of the contract by 9. 

(For example:  $4,500/9 = $500.00).

When a Graduate Teaching Assistant terminates prior to the end of the contract term, or a change is made in the terms of the contract, payroll calculations revert to a daily rate.  The daily rate is calculated by dividing the salary for a semester by the number of days in that semester.  (For example $2,500/95 = $26.316)  The final payment is determined by multiplying the daily rate by the number of days worked in the semester and deducting from this amount wages already paid.  Adjustments are reflected in the final payment.

Graduate Research Assistants

Graduate Research Assistants are paid according to the terms and conditions stated on the Graduate Research Assistant Contract.  If the contract periods are for the full academic year or one semester as listed above for the Graduate Teaching Assistants their pay calculations and payroll periods will be the same as stated above.  When conditions are not stated on the contract and the contracts are not for a full academic year or semester, Graduate Research Assistants will be paid as follows:

For appointments that commence at the beginning of a month and end at the end of a month, the semi-monthly earnings are determined by dividing the amount to be paid over the term of the Graduate Research Assistant Contract by the number of semi-monthly payroll periods in the contract.  (For example:  If the contract began on September 1st and ran through December 31st the contract would be paid over 8 semi-monthly payroll periods.  $7,500/8 = $937.50)

When a Graduate Research Assistant Contract includes partial months in the contract term, when any changes are made subsequent to the initial appointment, or upon termination, payroll calculations revert to a daily rate.  The daily rate is determined by dividing the amount to be paid over the term of the contract by the number of working days in the contract period. (For example $2,500/95 = $26.316)

For appointments that commence at some time other than the first of the month and/or end some time other than the end of the month, the partial monthly earnings are determined by multiplying the daily rate by the actual number of days worked in the partial month.  Semi-monthly earnings for the remaining months are determined by multiplying the daily rate by the number of working days in the remaining full months of the appointment period and the FTE, and dividing the resulting amount by the number of full semi-monthly payroll periods in appointment period.

If a Graduate Research Assistant terminates before the completion of the period stated in the Graduate Research Assistant Contract, the payoff is determined by multiplying the daily rate by the number of days already worked and deducting from that amount the wages already paid.

Hourly Paid Employees – Fixed Work Schedule

Hourly paid employees having fixed work schedules are paid a constant bi-weekly amount based on an hourly rate as specified on the Banner Jobs Record.

Hourly Paid Employees – Fluctuating Work Schedule

Employees having a fluctuating work schedule are paid for actual hours worked each pay period, based on the hourly rate specified on Banner Jobs Record.

Temporary Employees

Temporary employees are paid for actual hours worked each pay period based on the hourly rate specified in the Banner Job Record.

Student Employees

Student employees are paid for actual hours worked each semi-monthly pay period based on the hourly rate specified in Banner Job Record.