Budgeting Payroll
SALARIES AND HOURLY PAY RATES
Budget Managers request and maintain budgets for salaries and pay rates for positions within their budget(s). As employee contracts are requested, the Budget Manager is to insure that money is available in the Budget to cover the request. Budgeting for salaries and hourly pay rates is based on the following:
FULL-TIME SALARIES
Budgeting for salaries of permanent employees is normally based on the Salary Schedules for Alabama Community, Junior and Technical Colleges. Each year the State Board of Education must approve the salary schedules for the school year. Gadsden State Community College uses Salary Schedule D-1 with 175/54 workdays for Instructors, Counselors and Librarians. Salary Schedules A, B, C, E, H20, H25, H30, H35, and H are standard throughout the college systems.
HOURLY EMPLOYEES
Areas hiring hourly employees (object code 6506) normally set the hourly rate. Grant programs hire hourly (object code 6506) employees according to the rate written for that particular grant.
STUDENT ASSISTANTS
Areas hiring Student Assistants (object code 6507) must meet or exceed the federal minimum wage in effect at the hire date. No hourly employee may be hired for less than the federal minimum wage in effect at the hire date.
BENEFITS
For budgeting purposes, account codes are assigned to identify a type of expenditure. The account code assigned to the position being filled determines the benefits to be budgeted for the position. Below is a table that can be used to determine the benefits to be budgeted for a position. Not all circumstances may be covered by the table, but as many as possible have been covered. Contact the Payroll Accountant for more information.
| Account Codes | Description | 6572 FICA Matching | 6575 Institutional Retirement Matching | 6583 Institutional Health Ins. Matching | Annual Leave | Personal Leave | Sick Leave | Emergency Leave |
| 6501 | Instruction Regular Full-Time | Yes | Yes | Yes | No | 35 Hrs per Year | 7 Hrs per Month | No |
| 6501 | Instruction Temporary Full-Time | Yes | No | No | No | 35 Hrs per Year Prorated | 7 Hrs per Month | No |
| 6501 | Instruction Permanent Pro-rata D | Yes | Yes | Yes Prorated | No | No | No | No |
| 6502 | Instruction Part-Time | Yes | *Normally No | No | No | No | No | No |
| 6503 | Administrative | Yes | Yes | Yes | Yes | 16 Hrs per Year | 8 Hrs per Month | 24 Hrs per Year |
| 6504 | Other Professional | Yes | Yes | Yes | Yes | 16 Hrs per Year | 8 Hrs per Month | 24 Hrs per Year |
| 6505 | E Salary Support | Yes | Yes | Yes | Yes | 16 Hrs per Year | 8 Hrs per Month | 24 Hrs per Year |
| 6505 | H Salary Support | Yes | Yes | Yes | Yes Prorated | Yes Prorated | Yes Prorated | Yes Prorated |
| 6506 | Hourly | Yes | No | No | No | No | No | No |
| 6507 | Student Assistant Enrolled Half-Time or > | No | No | No | No | No | No | No |
| 6507 | Student Assistant Enrolled < Half-Time | Yes | No | No | No | No | No | No |
| 6508 | Work Study Enrolled Half-Time or > | No | No | No | No | No | No | No |
| 6508 | Work Study Enrolled < Half-Time | Yes | No | No | No | No | No | No |
*A Part-Time Instructor (object code 6502) who is an active member of the Teacher’s Retirement System by virtue of his/her employment in an eligible position at another institution, or who has been an active member in the past and has not withdrawn his/her member contributions, or is not receiving retirement benefits from the retirement system must pay contributions and the institution must pay the retirement matching.