Summer Salary Payment Examples
Completing the SPA Summer Salary Worksheet
Since Principal Investigators or other faculty who work on sponsored projects commit to a range of effort over the summer quarter, we have provided several examples to assist you in calculating the summer salary amounts, the general ledger accounts, and the payment period.
100% Effort
For a faculty member whose 9.5-month salary for 2009- 2010 is $50,000, the maximum summer salary he/she can earn during the period June 7 through August 20, 2010 is $13,150.
See Example A Worksheet/EAF
- Base academic year contract: $50,000
- Summer contract @ 100% effort: $50,000 x 26.3% = $13,150
- Amount per pay period: $13,150 / 6 pay periods = $2,191.66
- Payments will be made through the regular payroll process beginning June 15th and ending August 31st.
- PI must forego vacation entirely if total level of effort is 100% during the 2.5 month summer period.
Less than 100% Effort over the Entire Quarter
If the faculty member is expending less than 100% effort, in this example it's 50%, calculate the summer salary as follows:
See Example B Worksheet/EAF
- Base academic year contract: $50,000
- Summer contract @ 50% effort: $50,000 x 26.3% = $13,150 x 50% = $6,575
- Amount per pay period: $6,575 / 6 pay periods = $1,095.83
Working One Month Only
If the faculty member is working for one full month only during the summer quarter (i.e., 40%, 1 month / 2.5 months), calculate the summer salary as follows:
See Example C Worksheet/EAF
- Base academic year contract: $50,000
- Summer contract @ 40% effort: $50,000 x 26.3% = $13,150 x 40% = $5,260
- Amount per pay period: $5,260 / 2 pay periods = $2,630
Working on Multiple Awards
If the faculty member is expending 100% effort during the summer and working on several awards, the amount charged to each grant/contract should reflect the actual effort expended on each award. The total effort can not exceed 100% and the total contract amount cannot exceed 26.3%.
See Example D Worksheet/EAF
- Base academic year contract: $50,000
- Grant #1 Summer contract @ 50% effort: $50,000 x 26.3% = $13,150 x 50% = $6,575
- Grant #2 Summer contract @ 25% effort: $50,000 x 26.3% = $13,150 x 25% = $3,288
- Adjunct Teaching Assignment = $3,000 charged to the academic department operating account
- Total amount earned on the three contracts from June 7 - August 20 = $12,863
- PI must forego vacation entirely if total level of effort is 100% during the 2.5 month summer period.
Faculty Working on 11-Month Contracts
A faculty member who has an 11-month contract (instead of a 9.5-month contract) is entitled to earn a maximum of one month's salary or 9.1% (1 month /11 months) of the 11 month contract.
See Example E Worksheet/EAF- Base academic year contract: $50,000
- 11-month summer contract: $50,000 x 9.1% = $4,550
- If the faculty member is working 50% on the grant/contract during the summer, he/she would be entitled to earn $2,275 ($50,000 x 9.1% = $4,550 x 50%).

