The salaries and wages category is used for all expenditure payments to individuals made through the payroll system. This category does not include payments made to an organization.

SALARIES & WAGES-FACULTY - (TCCs 301 - 310) are for personnel employed in a faculty role, whether in teaching, research, or public service.

Salaries - Faculty - (TCC 301) - should be used for those members of the permanent faculty who are appointed full-time or part-time for a minimum of nine months.

Salaries - Lecturer - (TCC 302) - should be used for those faculty members who are appointed on a full-time temporary basis for a minimum of nine months.

Salaries - Part-time Faculty - (TCC 303) - should be used for part-time temporary faculty hired for less than nine months.

Salaries - Graduate Assistants - (TCC 304) - should be used for payments to those individuals pursuing an advanced degree who hold a part-time appointment.

Salaries - Scientist/specialist - (TCC 305) - should be used for professional research positions, either full-time or part-time.

Salaries - Professional Support - (TCC 306) - should only be used by the Extension service to isolate professional support staff from regular support staff (TCC 311).

Research Assistants - (TCC 307) - not used at NDSU.

Resident Med School Stipends - (TCC 308) - not used at NDSU.

Consultants - (TCC 309) - should be used for faculty or professional research staff which are paid a fee for consulting services performed for another department. Approval is required in accordance with NDSU Policy Manual, Section 152.

Non-employees hired as consultants may not be paid from this TCC, or any TCC in the salaries and wages group, even in state appropriated funds. Non-employee consultants must be paid from the operating expense category (usually TCC 502 or TCC 508).

Other Faculty Payments - (TCC 310) - available for use in state appropriated funds for paying moving expenses to new faculty or staff in accordance with NDSU Policy Manual, Section 171. For nonappropriated funds, TCC 407 or 409 should be used to pay moving expenses.

SALARIES & WAGES-SUPPORT STAFF - TCCs 311 - 325 are for payments to support staff and student employees. Support staff includes all payments to individuals not included in the faculty category.

Salaries - Support Staff - (TCC 311) - should be used for all permanent full-time or part-time support staff.

Salaries - Student Assistant - (TCC 312) - should be used for all individuals pursuing a degree whose employment is incidental to their student status.

Salaries - PT support staff - (TCC 313) - should be used for temporary part-time nonstudent type employment payments.

Salaries - Technical Support - (TCC 314) - should only be used by the Experiment Station for support staff positions established for grants or contracts. This is not a required TCC.

Consultants - (TCC 315) - should be used for support staff which are paid a fee for consulting services performed for another department. Approval is required in accordance with NDSU Policy Manual, Section 152.

Graduate Assistants - (TCC 316) - Not used by NDSU (See TCC 304).

Salaries - Work Study School Year - (TCC 318) - should be used for payroll disbursements to students in the Federal College Work Study program for work performed during the fall or spring semester.

Salaries - Work Study Summer - (TCC 319) - should be used for payroll disbursements to student in the Federal College Work Study Program for work performed during a summer session.

Salaries - Overtime - (TCC 320) - should be used for overtime payments for services performed beyond forty hours a week for those employees subject to the Fair Labor Standards Act.

Employee Awards - (TCC 323) - should be used for payment of employee achievement awards. These payments should only be made to employees via timeslip through the Payroll Office.

Other Staff Pay/Retirement - (TCC 324) - should be used for early retirement payments to support staff.

Salaries - Terminate/Leave Pay - (TCC 325) - Should be used for payments required to be made for accumulated annual leave upon an employee's termination.

Salaries - Sick Leave Payments - (TCC 326) - should be used for the portion of the balance of sick leave which is paid to an employee on retirement.

Salaries - Sabbatical/developmental leave - (TCC 331) - should be used for expenditures incurred as a result of granting a sabbatical or developmental leave to any employee of the university. This category should only be utilized if the leave exceeds one month.

FRINGE BENEFITS TCCs (350 - 369) The fringe benefit codes are utilized to record the University's expenditures for matching expenses toward each of the respective programs. The codes are also utilized to record the remittance of monies to each of the respective organizations responsible for the fringe benefit program.

TCC Description

 
350  Fringe Benefits Budget (must not use this TCC - no state object code)
 
351  Workmen's Compensation
 
352  OASIS
 
353  Teachers Insurance & Retirement
 
354  TIAA & Other Annuity
 
355  Health Insurance
 
356  Life Insurance
 
357  Disability Insurance
 
358  Social Security Taxes
 
359  State Retirement
 
360  Unemployment Compensation
 
361  Federal Life Insurance
 
362  Federal Health Insurance
 
363  Federal Retirement
 
364  Teachers Fund for Retirement
 
365  Great West Life Retirement
 
366  Medicare Taxes
 
367  HMO Insurance
 
368  Employee Assistance Program
 
369  Risk Management Premiums
 
380  EERC Vacation/Sick Leave - Not used by NDSU