CMP 430-10: Personal Services and Employee-Related Expenses

To explain personal services and employee-related expenses (ERE)

Advantage accounting system

Personal Services

Initiation of Costs

All personal services costs are initiated by submission the appropriate form listed below to the Human Resources/Payroll Department.

(1) Epar Process

(2) Student Wage Employment Form (SWEA), contact Financial Aid Office

(3) Letter of Appointment - Administrators, Graduate Assistants

(4) Work Study Authorization

Salary/Wages

The object codes for salary/wages are controlled by the position numbers assigned by the Budget Office.

 

Type	Object Code	Description
Salary	7110	Benefit Eligible salary and Wages
Wages	7120	Non-Benefit eligible wages- incldues Part-Time Hourly non students and staff. Supplemental pay.
Student Wage	7130	Includes contract pay students
Work study Wages	7140	Federal Work Study student wage employees
Graduate Assistants	7150
Non-Wage Payments	7160	Includes non-wage payments such as moving expense reimbursements

ERE include:

 

ERE Description	Object Code
Social Security/Medicare Taxes	7211
Retirement Plans	7222
Worker's Compensation	7231
Health Insurance	7245
Dental Insurance	7247
Basic Life Insurance	7250
Disability Insurance	7252
Unemployment Insurance	7254
Retirement/Sick Leave Payoff	7270
ERE Adjustment	7260

For all funds, ERE is recorded in the Dept/Unit that incurs the related personal services costs. For the State General Operating Funds, ERE costs are funded from a central ERE budget.

Personal Services Expenses

Salary and wage payments to NAU employees for services performed.

Salaries

Salary costs of personnel paid on a non-hourly basis.

Wages

Costs of personnel paid on an hourly basis.

Employee-Related Expenses (ERE)

Benefits provided to employees as a part of the total compensation package at the university.