Salaries above the NIH Cap

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Synopsis

Every year since 1990 Congress has legislatively mandated a provision limiting the direct salary that an individual may receive under an National Institutes of Health grant.
For the purposes of the salary limitation, the terms "direct salary," "salary," and "institutional base salary" have the same meaning and are exclusive of fringe benefits and F&A costs. An individual's IBS is the annual compensation that the University pays for an individual's appointment, whether that individual's time is spent on research, teaching, patient care, or other activities. Base salary excludes any income that individuals may be permitted to earn outside of their duties to the University.

pre PreAward Procedure

pre PostAward Procedure

PROCEDURES: ROLES AND RESPONSIBILITIES
DEPT	:: Identifies salaries in the budget above the NIH cap :: Indicates required cost sharing in SPS :: Calculates and enters the portion to be covered by NIH in SPS :: Calculates and enters the portion to be covered by Duke in SPS :: Prepares and submits a Cost Share form to ORS along with the proposal
ORS	:: Reviews and approves the proposal budget as part of its review

DOCUMENTATION: OFFICES OF RECORD
ORS	:: Retains the cost share form in the proposal file

SPECIAL NOTES
Current caps can be found in the Notices section of the NIH Guide for Grants and Contracts.

PROCEDURES: ROLES AND RESPONSIBILITIES
ORS	:: Indicates the inclusion of salaries above the cap in the budget when transmitting the award to OSP
OSP	:: Reports cost-shared salary to sponsor

DOCUMENTATION: OFFICES OF RECORD
OSP	:: Retains record of cost sharing reported to the sponsor

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