Finance & Administration

Faculty Supplemental Pay


This policy outlines salary supplement payments initiated on Supplemental Pay Forms for faculty. These payments are customarily in addition to base salary. The payments should conform to the memos from the Provost Office which requires advance approval unless the payment has been given blanket approval or the reason for payment is included in one of the categories that does not require prior approval as outlined in the 'Procedures' below.

There are primarily two forms of payment.

  1. Extraordinary Pay
  2. Supplemental Pay

Although there are exceptions, salary supplements require prior approval.

A salary supplement should not be promised to a faculty member prior to receiving approval form the Office of Finance and Administration unless it falls into one of the six categories listed in 'Supplemental Pay Forms - Salary Supplements Not Requiring Prior Approval'.

These policies and procedures should be used in conjunction with the policies and procedures which can be found in the Faculty Handbook and on the Provost Office website as listed below.


As stated earlier, there are two forms of salary supplements - extraordinary pay and supplemental pay.

Extraordinary payments may be issued to faculty when a faculty member is performing additional duties during the academic year such as administrative work or anything that is completely outside the scope of what would be defined as 'normal duties'. Typically, teaching extra would not be considered a reason for a salary supplement.

The second form of salary supplements is supplemental pay and is typically issued to faculty members who have assignments that fall outside a faculty member's term of appointment, typically during the summer.

With the exception of a few rare circumstances, the Supplemental Pay Form should not be used to issue base salary for a faculty member. Using the Supplemental Pay Form to issue base salary for faculty is not and should not be the primary purpose of the Supplemental Pay Form. The rare circumstances include paying a retired faculty member on a short-term basis or paying a new faculty member prior to their tenure appointment to assist in the transition from one University to Duke University as outlined in an appointment letter.

Policies and procedures have been outlined by the Provost Office in memorandums and the Faculty Handbook. The Provost Office's policies and procedures should be used as the basis for initiating all salary supplements.


Step 1
Answering the following question will help guide you to the procedures that you will need in order to complete a Supplemental Pay Form.

Question: Does the reason for initiating a Supplemental Pay Form fall into one of the categories listed below?

  • Blanket Approval
  • Contractual agreements (Specified payments in appointment letters)
  • Tuition Reimbursement
  • External Grant Funding (Faculty summer supplemental pay only)
  • Summer Session
  • Only Source of Income

Answer: Select one of the following responses:

Step 2
If none of the above apply, prior approval is required and a Request for Supplemental Pay Form must be completed.

  1. Review the Instructions for completing the Request for Supplemental Pay Form
  2. Completing the Supplemental Pay Forms requiring approval form

Step 3
AFTER completing the steps above, select any of the procedures below for additional instructions associated with Supplemental Pay Forms for faculty.

  1. Initiating a Supplemental Pay Form when (select one)
  • An Incumbent is in your Department (Staff Search will be utilized)

View Supplemental Payments in Duke @ Work > iForms > Home > Supporting Documentation > Supplemental Payments

  •  An Incumbent is not in your Department (Employee Search will be utilized)

View Supplemental Payments in Duke @ Work > iForms > Home > Supporting Documentation > Supplemental Payments

  •  A Paper Form is required

Select Supplemental Payment Form under Compensation on the Financial Services Corporate Payroll Services website

The paper Supplemental Payment Form is used for manual check request or correction of a Supplemental Payment iForm

Note: In Arts & Sciences a paper iForm is rarely ever completed within the department.  The Office of Finance and Administration uses the paper forms for administrative faculty payments that are at least 1/9th of a faculty member’s institutional base salary (IBS) (e.g. Dean, Chair or Director of a Program).  A department may use a paper form if an out-of-cycle check has been approved or if a Supplemental Payment iForm needs to be corrected. 

All paper forms must be routed through the Office of Finance and Administration for review and signature.

  • A Manual Check has been requested

A paper form is required and should be completed only after the request has been approved by Corporate Payroll.  DO NOT initiate an iForm if you are completing a paper form for payment.  Upon completion, the paper form should be sent to the Office of Finance and Administration for review and signature.

  1. Corrections
  1. Reviewing the status of a Supplemental Pay iForm

The status of a Supplemental Pay iForm can be viewed in your iForms Overview, if you were the initiator of the iForm or in Staff Search if the employee is in your Organizational Unit.  In the list of iForms for the employee you can view the ‘Status’.  You can click directly on the status (e.g. Open/For Approval’), to view the Status Overview and determine where the form is within the workflow.

  1. Understanding Supplemental Payment Wage Types

There are three different Wage Types associated with supplemental payments.  If you used the Staff Search in Duke @ Work>iForms>Staff to view a faculty member, you could click on their name and a pop-up window will appear with General Data, Organizational History etc.  If all the trays are expanded and you scroll to the bottom, you will see a list of Supplemental Payments the faculty member has been paid and a Wage Type associated with each.  The meaning of these Wage Types are:

  • Wage Type 1132:  A Supplemental Payment iForm has been initiated and will be flat taxed.  The supplement is not their only source of income at the time of payment.
  • Wage Type 1134:  A Supplemental Payment iForm has been initiated.  The payment will be taxed using the faculty member’s exemptions as claimed on the W-4 and NC-4 Tax Forms.  This is their only source of income at the time of payment.
  • Wage Type 1145:  A paper Supplemental Payment Form has been completed for administrative pay.  The payment is considered a part of the faculty member’s base salary for the calculation of taxes.  It will be taxed based upon the exemptions claimed by the faculty member on their W-4 and NC-4 Tax Forms.

An often asked question is, “Why is my supplemental pay taxed so high?” The following explanation can be found on the Corporate Payroll Website. Regulations require that all supplemental pay be taxed at 25% for federal taxes, 5.8% for North Carolina State taxes, and the supplement be subject to FICA tax up to the maximum set by federal regulations. (Calendar year 2014 percentages)


  • Extraordinary Payments

Policies regarding extraordinary payments come directly from the Faculty Handbook and a January 21, 2005 Memorandum.

Extraordinary pay represents payments for effort that is normally above and beyond normal work schedules and is typically during the academic year.  Extraordinary pay can be in addition to twelve full months of regular faculty and staff compensation. Such compensation requires specific approval by the Provost unless a blanket approval has been granted. 

  • Supplemental Payments

Policies regarding supplemental payments come directly from the Faculty Handbook and a January 21, 2005 Memorandum.

Supplement pay represents “payments in addition to a faculty member’s nine month contract for teaching, research or administrative effort that is usually conducted outside the regular academic year.  A faculty member on a nine month appointment may receive up to three (3) months of supplementary pay in any fiscal year.”  Such compensation does not require specific or prior approval from the Provost.

Reasons for Payments

PAMC Supplemental Reason Codes (01-037)

Salary Supplemental Payment Types and Requirements


Request for Supplemental Pay Instructions
Request for Supplemental Pay  (Word Document)