Salaries & Additional Payments to Faculty Members in Term Appointments

Faculty members with term appointments, including Postdoctoral Fellows, Research Associates, Adjunct Professors, Clinical and Visiting Faculty, can receive a regular salary for the duration or part of their appointment. Where the salary is paid through UBC, the payment is processed on a Faculty Appointment Form for all faculty members using the earnings code “REG” except Sessional Lecturers which are processed through the Integrated Sessional Instructor System (ISIS). Salary paid by UBC is paid on a monthly basis in two instalments: on the 15th and the last day of every month.

The exceptions to the above are as follows:

1) Postdoctoral Fellows who receive fellowship earnings. They are processed on a Faculty Appointment Form using the earnings code “FEL”. All such payments are taxable as income and do not attract pension and benefits except for WCB;

2) Faculty members who hold honorary appointments may receive payments in recognition of services provided to their academic unit. The form of payment to honorary faculty members depends on the status of the individual at the time of the service provided. In some cases, the honorary faculty member becomes an employee on a temporary basis -processed on a Faculty Appointment Form (pay period over a series of paycheques – taxes are applicable) using the earnings code “HON” or on a Faculty Honoraria Form (paid as lump sum honoraria – taxes are applicable); in other cases, a contract relationship is established (for example, Clinical Faculty Members are independent contractors who are given an honorary appointment but are paid using a  Requisition for Payment Form through Accounts Payable – no taxes are applied);

3) In rare circumstances, the faculty appointee may be employed by UBC but based outside of Canada. There appointments are processed on a Faculty Appointment Form using the earnings code “NRP”;

4) In other rare circumstances, billed appointments can be made for an individual who is a member of a professional firm or company under University Policy #42 (Procedures, section 3) where the company or firm invoices the University for their service. The individual is appointed using a Faculty Appointment Form using a “BAP” earnings code for the total to be invoiced and must be accompanied by a letter from the company requesting payment by invoice. Invoices (from the company) are submitted to UBC Procure to Pay Client Services with a copy of the letter from the company and Faculty Appointment Form and are paid as a lump sum using a Requisition for Payment Form.

Honoraria may be paid to a faculty member in a without review appointment to recognize additional assigned duties above and beyond what is normally required of that faculty member. All such payments are taxable as salary and do not attract pension and benefits except for CPP, EI, & WCB.

Please note that Sessional Lecturers normally only receive honoraria for marking when the exam is within 3 days of the end of the appointment or course cancellations without 1 month’s notice as provided for in Articles 2.4 and 10.5 of the Agreement on Conditions of Appointment for Sessional Faculty Members. All other payments to Sessionals must be paid as salary through ISIS.

Important Notes

1. It is important to be aware of the distinctions between employees and contractors. Anyone who fits the definition of employee cannot be paid as a contractor. To help in determining employment status, review the checklist found on the Human Resources website.

2. Faculty members with salary should never be paid salary using a Requisition for Payment Form. Those faculty members who provide service to the University in an area of specific expertise unrelated to their UBC employment must comply with University Policy #97.

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