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Limitation of Summer Faculty Pay


Policy Statement
A UGA faculty member with a nine month contract may receive payment for teaching or research during summer school sessions in addition to the salary received during the fiscal year. The payment for summer sessions may not exceed 33 1/3% of the previous nine (9) month contract.
Reason for policy
Summer school pay to faculty members is paid in accordance with Board of Regents Policy 8.3.12.3 (Summer School Salaries). A link to this BOR Policy is included under Related Information.
Procedures

These procedures are for payment to faculty and graduate assistants budgeted on academic payroll who also receive summer pay. All summer payroll will be submitted by the employee’s department via electronic personnel document,and paychecks will be generated directly from the payroll authorization process. Please reference the link to Payroll Policy 7: Personnel Reports under Related Information to learn how to submit a personnel document . Use of the personnel document will provide proper authorization prior to services being performed, assist in ensuring that payments are within prescribed limits,and provide more detailed employee information.

Rules for Summer Payroll:

  • Without exception, the maximum rate per summer pay period cannot exceed 11.11% of the employee’s current academic year salary rate, allowing a maximum of 33.33% compensation for the entire summer period.
  • An employee’s summer salary rate cannot exceed their academic salary rate if continuing in the same or similar position.
  • A personnel document must be prepared for all employees receiving summer pay. Electronic personnel documents must be marked “Complete” prior to the payroll deadline in order for the employee to receive a paycheck in that pay period.
  • Maymester payroll needs to be funded and recorded in the current fiscal year since the session ends before June 30th, while the other summer sessions need to be funded in the next fiscal year. A personnel will be needed for Maymester payroll and a separate personnel will be needed for the other summer session pay periods to set up the payroll authorizations in the appropriate fiscal year.
Forms/Instructions
Additional contacts

Christy Coddington

Phone Number: 706-542-6971

Responsibilities

Responsible University Senior Administrator: Vice President for Finance & Administration

Responsible University Administrator: Associate Vice President for University Business and Accounting Services

Policy Owner: Payroll

Policy Contact: Julie Camp

Phone Number: 706-542-3431

Record Retention

This series consists of pay documents, which substantiate and, in part, authorize the issuance of payroll checks for particular amounts for both regular payroll and for extra compensation or overtime payroll. This series may include but is not limited to payroll/budget request forms, timesheets, and time cards.

Record Copy: Payroll

Retention: 5 years

Citation or Reference: Board of Regents: Payroll Records 0472-04-25

FAQs

Why is summer school pay taxed at a higher rate?

In accordance with IRS guidelines, the University of Georgia treats Summer Session payments as supplemental wages. Federal tax withholding is 25% and State of Georgia tax withholding is 6% on all Maymester and Summer Session payments, except for checks issued to Graduate Assistants, which are withheld in accordance with the employees’ Forms W-4.

Employees concerned about excess tax withholding resulting from Summer Session payments should consider adjusting their withholding rates by preparing a new Form W-4 and Form G-4 (found above in “Forms/Instructions”). A new Form W-4/G-4 may be used to adjust withholding from normal salaried payroll checks other than the Summer Session pay checks.