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Budget Office

Positions & Rate

E&G Rate and Allocations

Rate represents the current annualized rate of pay for filled, vacant, or reserved positions.

E&G salaries are managed through a process called "Rate Allocation." The Budget Office keeps control totals of E&G Rate for Schools and Colleges, and for other units with E&G positions.

A unit's E&G rate allocation total must match the total of their filled and vacant positions. For support staff, “rate pool positions”, which start with the number 9XXXX and have a job code of “Business Manager”, hold excess rate and are used exclusively to balance allocation and positions details. These rate pool positions are controlled by the Budget Office and may not be used for hiring purposes.

A unit can increase rate on a faculty position, but there must be a corresponding decrease in rate on another faculty position. Please notify the Budget Office through email when you know this type of change will occur.

Changes in rate can also come from other sources. If the change in rate comes from a transfer within the School/College/Area from Support to Faculty rate (or vice versa), from a permanent conversion of non-salary (OPS/Exp/OCO) budget to salary rate, or comes from a transfer to/from another School/College/Area the change must be submitted to the Budget Office using the E&G Rate Allocation Change Form.

E&G Allocations can also change due to a Legislative, University or VP/Provost directive.

E&G Rate and Allocation reports are available in OBI (OMNI Business Intelligence):

  1. E&G Allocations report under the Financial Reports dashboard (Job Aid)
  2. E&G Rate Variance report under the HYP-Salary Reporting dashboard (Job Aid)
Balanced E&G Rate Variance reports are available after every payroll in OBI as well as on the Budget Office's SharePoint site. Both are password protected.

The Budget Office does not regulate non-E&G filled or vacant positions but the Budgeted Position report that includes all budget entities, is available under the HYP-Salary Reporting dashboard. It is also password protected.
 

Salary

Rate is a budgeting tool. Salary is a calculation of Rate plus Benefits for a position.

Benefits for filled positions are calculated using benefit choices of Health Insurance, Life Insurance and Retirement of the incumbent in a position. Any Health or Life Insurance premium increases due in that fiscal year are calculated into this benefit amount.

For vacant positions, Health Insurance is calculated as an average of Family & Individual coverage, Life Insurance is added, and Retirement is calculated as ORP for faculty & A&P and FRS for USPS.

See the Fringe Benefits section below.

E&G Salary Budget is booked into OMNI by the Budget Office the first of July each fiscal year.

For Support Staff, any surplus or deficit in salary budget at year-end is swept to the University Central Reserve and does not affect the unit. This University Central Reserve is used to fund leave payouts, non-Legislative bonuses, overtime, and temporary training overlaps.

University policy states that any unused Faculty salary, excluding benefits, can be converted to another budgetary account (OPS/Exp/OCO). Unused Faculty salary can be due to vacant positions, Leave of Absences, Sabbaticals, or temporary funding by non-E&G sources. These conversions are initiated by the individual schools in the form of non-recurring budget transfers and processed by the Budget Office. Faculty salary budget, budgetary account 710200, available balances decide the amount of these conversions. Faculty conversions do not cross fiscal years.


In-Unit/Out-of-Unit Classification

In-Unit means that a position/employee is covered under a collective bargaining agreement. Out-of-Unit means that a position/employee is not covered under a collective bargaining agreement. These designations are based upon classification, administrative code, subdivision of the University, appointment status, and specific job duties of the position. It has nothing to do with whether the employee is a member of a collective bargaining unit.

The collective bargaining units (CBUs) which represent classes at FSU include:

  • United Faculty of Florida (UFF), which represents selected faculty and A&P
  • American Federation of State, County and Municipal Employees (AFSCME), which represents selected USPS
  • Police Benevolent Association (PBA), which represents Certified Law Enforcement classes
  • Florida Nurses Associations (FNA), which represents Professional Health Care classes

The most recent UFF information can be found on the home page of the FSU chapter of UFF.

It is important to know whether employees are in-unit or out-of-unit, since that will determine what form of contract they require, certain rights which they may have, and what rules are used to determine their annual increases.

To determine whether a position or employee is considered in-unit or out-of-unit:

  • First consult the Job Class Specifications section of the Department Representatives homepage of the FSU Human Resources web-site. Select a pay plan type to view either USPS, A&P or Faculty job codes. Locate the correct Job Code and corresponding Job Code Description.
  • Next find out if this Job Code belongs to a collective bargaining unit, consult the Employee and Labor Relations section of the FSU Human Resources web-site. All Job Codes within specific collective bargaining units are listed under that collective bargaining heading.

If the job code is not found in any of these Collective Bargaining lists then it is considered out-of-unit, there's no need to check anything else. If the class is in-unit, however, proceed to the next step...

  • If faculty, is there an administrative code assigned to the position?
    Check the list of Administrative Codes, remember, '99' means "no administrative code".
    If the admin code is out-of-unit, then the position is out-of-unit; there's no need to check anything else. If both class and admin code are in-unit, or if it's not faculty, proceed to the next step... (Although A&P classes may have administrative codes associated with them, the admin code does not affect the determination of unit status for A&P.)
  • Is the position in a subdivision which is excluded?
    The only excluded subdivisions at FSU are the College of Law and the College of Medicine--all Faculty in these two Colleges are out-of-unit. We report these to FBOE in separate categories. If the position is not in either Law or Medicine, then proceed to the next step...
  • Is the position excluded because of managerial or confidential duties?
    This is mainly applied to USPS positions. If the position description specifies that the position has either managerial or confidential duties, it will be considered out-of-unit. This determination is made by the Classification department in Human Resources.
  • Is the position excluded based on appointment status?
    This mainly applies to Faculty positions. The following appointment status codes will cause a position/incumbent to be considered out-of-unit, even if the class/admin code is in-unit:
    • 'F' -- Adjunct
    • 'H' -- Courtesy

If you've gotten through all these tests and nothing has caused the position to be out-of-unit, then it's in-unit.


2016-2017 Fringe Benefits

Estimated benefits to be used for budgeting purposes in Fiscal Year 2017

This information is for budget planning purposes only. For information on benefits, contact the Insurance and Benefits section of Human Resources or the Division of State Group Insurance. Actual rates used in payroll calculation are maintained by Payroll Services; see FSU Policies and Procedures, section OP-D-2, pertaining to Payroll

Casualty Insurance/Unemployment Compensation

  • Casualty Insurance: Worker's Comp, Federal Civil Rights, & General Liability
  • Unemployment Compensation: temporary income payments to workers who lost their job through no fault of their own

E&G:

The costs for both Casualty Insurance and Unemployment compensation are paid for from a central E&G department.

Auxiliaries:

Casualty Insurance is billed on an annual basis. The cost to Non-E&G funds will be charged in November. The assessment is based on each department's percentage of salary and OPS expenses from two years prior. Unemployment Compensation is billed directly to Auxiliary departments on a quarterly basis, depending upon employees who previously worked for that specific department.

C&G:

An assessment is made on both salaried and OPS C&G appointments to cover these costs. For more information see the Sponsored Research Facts Sheet

 

Retirement and FICA

New employer contribution rates became effective July 1, 2016.
Employer contribution rates for all plans including those not in use at FSU are available at the Florida Division of Retirement website. Rates subject to the Governor's approval.

Retirement Plan Code Retirement Rate FICA Rate
Regular Florida Retirement System (FRS) HA/PA 7.52% 7.65%
FRS for re-employed Retirees RA/QA 7.52% 7.65%
Re-Employed Retirees - Senior Management RM 21.77% 7.65%
Special Risk HB/PB 22.57% 7.65%
SUS Optional Retirement Program (ORP) OP 7.98% 7.65%
SUS Optional Retirement Program (ORP) - Renewed Membership OS 7.99% 7.65%
DROP from FRS DP 12.99% 7.65%
FICA Deduction Only MA 0.00% 7.65%
FRS for Senior Management Service HM/PM 21.77% 7.65%
Teachers Retirement (TRS) Plan E IE 11.90% 0.00%
Retirees Initially Reemployed on or after July 1, 2010 who are not eligible for retirement coverage - Regular Class UA 4.49% 7.65%
Retirees Initially Reemployed on or after July 1, 2010 who are not eligible for retirement coverage - Senior Management (SMSC) UM 17.33% 7.65%
Non-Student/Non-FSU Student OPS ZZ 0.00% 7.65%
FSU Exempt Student OPS ZX 0.00% 0.00%
OPS Exempt from OASDI ZM 0.00% 1.45%

 

FICA consists of 6.20% OASDI and 1.45% Hospital Insurance (Medicare). There is no cap for Medicare, but the maximum salary on which OASDI will be charged, as of January 1, 2017, is $127,200. (This is effective through December 31, 2017, and is the amount that will be used in benefits calculation in the Operating Budget.) The OASDI cap changes each year effective January 1 based on the "contribution and benefit base" calculated each year by SSA (usually in October). For more information see the "OASDI Contribution and Benefit Base" page at the Social Security Administration

 

Health Insurance

Health insurance premiums are flat rates depending on plan. For employees appointed at less than 67% personyear the University only pays the premium times personyear. If an employee is appointed at 67% personyear or more, then the University is responsible for budgeting the 100% premium. Effective July 1, 2010, for employees classified as Executive Service and employees participating in the Spouse Program, the employer no longer pays the total premium. The employee's share of the health insurance premium shall be $8.34 per month for individual coverage and $30.00 per month for family coverage ($15.00 per employee in the Spouse Program). Note: the biweekly amount is for 24 pay periods, regardless of months appointed. Shown here are the employer amounts that will be in effect during FY 2016-17.

Regular Class
    Effective 7/1/2016 Effective 1/1/2017 Cost for FY
2016-17
Coverage Code Annual Biweekly Annual Biweekly
Individual 01 $7,098 $295.76 $7,714 $321.42 $7,457
Spouse (insured) 22 $8,575 $357.28 $9,178 $382.40 $8,926
Spouse (dependent) 89 $8,575 $357.28 $9,178 $382.40 $8,926
Family 02 $15,169 $632.03 $16,555 $689.80 $15,978
Individual/Family Average (for TBAs)   $11,133 $463.90 $12,135 $505.61 $11,718
Executive Service
  Effective 07/1/2016 Effective 1/1/2017 Cost for FY
2016-17
Coverage Code Annual Biweekly Annual Biweekly
Individual 01 $7,648 $318.67 $8,214 $342.25 $7,978
Spouse (insured) 22 $8,575 $357.28 $9,178 $382.40 $8,926
Spouse (dependent) 89 $8,575 $357.28 $9,178 $382.40 $8,926
Family 02 $17,149 $714.53 $18,355 $764.80 $17,853
Individual/Family Average (for TBAs)   $12,398 $516.60 $13,285 $553.53 $12,915

Annual cost for 2016-17 includes 5 months (10 biweeklies) at the 7/1/2016 rate and 7 months (14 biweeklies) at the 1/1/2017 rate.

 

Life Insurance

Effective January 1, 2011: The State Life Insurance Program will pay the full premium for a $25,000 life insurance policy for each employee. Annual cost for this program is $42.96 per employee. The Department of Management Services shall continue the optional life insurance program based on premiums paid by employees only.