A wage type assigns the payment or deduction method used to distribute an employee's compensation. Although only one wage type can be applied per payment, an employee may receive multiple payments.
While there are hundreds of wage types, the below list shows wage types most used on PAFs. In SAP, wage types appear on several infotypes, including IT0008, IT9027, IT0014 and IT0015.
Wage Types for Basic Pay -- IT0008 and IT9027
| Wage Type | Use |
|---|---|
| 1001 - Hourly Rate | This is the only wage type used to assign Basic Pay (IT0008) to hourly employees |
| 1003 - Regular Pay - Monthly | Salary paid to a regular employee. |
| 1004 - 10 month, paid over 12 months - Salary | Restricted use. Salary paid to monthly employee who works 10 months but pay is spread over 12 months. Used in combination with contract code 04 - 10mo/12mo |
| 1005 - Summer Instructional Base | Pay for primary summer appointment for faculty performing summer teaching. Used when the summer teaching appointment is added as an org change, which happens when the faculty member doesn't have a fall appointment in place or FTE is an issue. Consult Payroll Services for use. |
| 1006 - Summer Research Base | Pay for primary summer appointment for faculty performing summer research. Used when the summer research appointment is added as an org change, which happens when the faculty member doesn't have a fall appointment in place or FTE is an issue. Consult Payroll Services for use. |
| 1007 - 2nd Semester paid over 8 months - Salary | Restricted use. Used for faculty who work only the 5-month spring semester of the academic year and pay is spread from January to August (8 months). |
| 1008 - 9 month, paid over 12 month - Salary | Salary paid to employee who works 9 months but pay is spread over 12 months. |
| 1010 - Admin. Stipend - Salary | Salary paid to faculty who receive administrative stipends (e.g., chair stipend). |
| 1020 - Post Doc - Salary | Salary paid to Post Doc employee. |
| 1N37 - NRA Temp - Salary | Salary paid to NRA temporary employee. |
| 1N38 - NRA Grad Summer - Salary | Salary paid to NRA graduate assistant (D1) for summer session. |
| 1N39 - NRA Grad - Salary | Academic year salary paid to NRA graduate assistant (D1). |
Wage Types for Recurring Payments -- IT0014
| Wage Type | Use |
|---|---|
| 915F - NRA Fellowship | This wage type is entered on the Fellowship PAF. Fellowships for NRAs are processed through Payroll Services. Fellowships for residents are processed through Financial Aid and appear as a posting on the student's account in MyRed. |
| 1404 - Overload | Salary payments to a monthly employee for additional duties at a higher level than the regular position. Example: Serving in a temporary capacity at a level above the employee's current classification. Overload pay is limited to 20% of the employee's salary. For details about pay increases for staff, see UNL HR's Compensation Guidelines; for faculty see Office of the Executive Vice Chancellor's Overload Policy. Overload pay (wage type 1404) will always appear on IT0014 regardless of the duration of the overload time period. For example, occasionally the duration of an employee's overload service will be less than one pay period. When that occurs, the overload payment will be paid out in one payment, but will still appear on IT0014 Recurring Payments screen. |
| 1410 - Supplemental Compensation Stipend | Additional compensation for taxable fringe benefits and expense allowances paid under a non-accountable plan. To be used only if instructed by Payroll Services. |
| 1412 - Summer Instructional | Pay to faculty for summer teaching appointments. Used only for full-time faculty who have a full-time 9/12 appointment in both the current and upcoming academic year and who have a summer teaching appointment in between. The 1412 wage type is used for the summer teaching appointment, which is usually submitted to Payroll via the April/May upload of summer teaching appointments. If not submitted via upload, these appointments are submitted on the Summer Session Recurring Payment form (SSRP). |
| 1413 - Summer Research | Pay to faculty for summer research appointments. Used only for faculty who have a full-time 9/12 appointment in both the current and upcoming academic year and who have a summer research appointment in between. The 1413 wage type is used for the summer research appointment, which is submitted to Payroll on the Summer Session Recurring Payment form (SSRP). |
| 1423 - UCARE Stipend | Used for payment of UCARE grant funds to resident undergraduate students. Paid in multiple installments |
| 14ND - UCARE Stipend for NRA | Used for payment of UCARE grant funds to non-resident alien undergraduate students. Paid in multiple installments |
| 1425 - Academic Year (AY) Instructional | Additional compensation to an employee for teaching a course in addition to their regular duties. Examples: a managerial professional teaches a course outside of their regular duties; a faculty member teaches a course in addition to their regular course load. Wage type 1425 is also used for RA/SRA stipends, student incentive programs, FLSA adjustments, sales commissions, and other payments that do not require a flat tax withholding, as approved by Payroll Services. It should not be used for NASA fellowships; instead use wage type 0601 - Taxable Awards. Note: Wage type 1425 will always appear on IT0014 even if the compensation is paid out in one payment. (Example: Occasionally, an ESG F1 temporary lecturer will request payment in one lump sum, rather than in monthly payments. Even though the compensation is paid in one payment, the payment will appear on IT0014 Recurring Payments screen.) |
Wage Types for One-Time Payments -- IT0015
| Wage Type | Use |
|---|---|
| 1401 - Additional Compensation | Additional compensation for work performed outside of an employee’s regular job responsibilities. Used for both salaried and hourly. As directed by Payroll Services, it is also used for RA/SRA stipends, student incentive programs, FLSA adjustments, sales commissions, and other payments that do not require a flat tax withholding. This wage type code should not be used for NASA fellowships; instead use 0601, Taxable Awards. |
| 14N1 - NRA Additional Compensation | Use for both salaried and hourly non-resident alien employees. See wage type 1401 for more information. |
| 0601 - Awards taxable (benefits allocated directly) | Additional compensation for an employer-based award, e.g., exceptional service award. The cost of the award itself is assigned to a cost object on IT0015. Use of wage type 0601 causes any associated benefits (FICA, social security, etc.) to be charged to the same cost object as the award. |
| 4601 - Awards taxable (benefits allocated from IT9027) | Additional compensation for an employer-based award, e.g., exceptional service award. The cost of the award itself is assigned to a cost object on IT0015. Use of wage type 4601 causes any associated benefits (e.g., FICA, social security, etc.) to be distributed to the cost objects listed on IT9027. |
| 0605 - Honorarium | Effective Feb, 2024: Wage type 0605 - Honorarium cannot be used for employees. For recurring payments to employees, see wage type 1401 - Additional Compensation or wage types 0601 and 4601 for awards. An honorarium is defined as a gratuitous payment to a non-employee for services for which no fee has been agreed. It is a gesture of appreciation paid, for example, to a guest lecturer or speaker. Honorariums to non-employees are paid through P2P on the "Visiting Personnel Miscellaneous Expense Voucher." |