ÐÏࡱá>þÿ 46þÿÿÿ3ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥ÁyÀ ð¿bjbj½½ 4"ß{ß{c¯ÿÿÿÿÿÿ·22ŒŒŒŒŒÿÿÿÿ   8Ø4  ).  666¨ªªªªªª$W² !†ÎŒ†††ÎŒŒ66Û㘘˜†RŒ6Œ6¨˜†¨˜˜˜6ÿÿÿÿ€ë¹˜„ÎÿÿÿÿØF˜”ù0)˜�!h�!˜�!Œ˜ü>O,˜{$ŸçÎΆ)††††ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ�!2 R: BUDGETING FOR SALARIES, WAGES AND BENEFITS 2013-2014 Average Benefit Rates Contract Salaries 43% Instructional Wage 15% Hourly Wage 8.5% Example 1: New Position with New Funding - Given a new allocation of $100,000, how much should be allocated to salary/wages and central benefits pool? Contract Salary: $100,000 / 1.43 = $69,930 salary; $100,000 - $69,930 = $30,070 benefits Instructional Wage: $100,000 / 1.15 = $86,957 salary; $100,000 - $86,957 = $13,043 benefits Hourly Wage: $100,000 / 1.085 = $92,166 salary; $100,000 - $92,166 = $7,834 benefits Example 2: New Position Funded from Current Expense - A new $25,000 position was added, how much should be transferred from current expense to salary/wages and central benefits pool? Contract Salary: $25,000 * 1.43 = $35,750 total; $25,000 salary; $35,750 - $25,000 = $10,750 benefits Instructional Wage: $25,000 * 1.15 = $28,750 total; $25,000 salary; $28,750 - $25,000 = $3,750 benefits Hourly Wage: $25,000 * 1.085 = $27,125 total; $25,000 salary; $27,125 - $25,000 = $2,125 benefits Example 3: Transferring from Salary/Wage to Current Expense – How do I transfer from salary/wage to current expense so that $5,000 ends up in current expense? Contract Salary: $5,000 / 1.43 = $3,497 salary; $5,000 - $3,497 = $1,503 benefits Instructional Wage: $5,000 / 1.15 = $4,348 salary; $5,000 - $4,348 = $652 benefits Hourly Wage: $5,000 / 1.085 = $4,608 salary; $5,000 - $4,608 = $392 benefits Example 4: Transferring between Salary/Wage Categories – How much do I need to transfer from hourly wage to increase instructional wage by $1,500? Transfer from hourly wage $1,500 * 1.15 = $1,725 / 1.085 = $1,590 salary and $1,590 * 0.085 = $135 benefits. 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