# Kuali Access Request - Contingent Worker Employee

## Topics:

Some sponsors request that indirect costs do not exceed a percentage of total project costs. In these instances, the percentage rate of indirect on total project costs will be lower than the standard method method of calculating percentage of indirect costs on total direct costs. To calculate indirect costs on total project costs, use this formula:

Calculation: Direct costs/(1 –allowed indirect rate) = Total Costs
Total costs - Direct costs = Indirect costs

Example:

A sponsor limits Indirect Costs (IC) to 22% of total costs

Assume direct costs (DC) - tuition charge (TC) - equipment costs (E) - dollars over \$25K on each subcontract (SubK) = \$150,000 (Modified Total Direct Costs - MTDC)

\$150,000/ (1-.22) = \$150,000/.78 = \$192,307 Total costs

\$192,307 - \$150,000 = \$42,307 Indirect costs

Indirect rate = \$42,307 IC/\$150,000 DC = 28.21% on total direct costs (remember to add TC, equipment costs and dollars over \$25K for each subcontract back into total costs after determining indirect costs).

Once the percentage of indirect costs on total direct costs is determined, you can use this rate to apply it as a regular indirect rate on modified total direct costs.

1. Figure out Direct Costs (DC), and subtract tuition charge (TC) - equipment costs (E) - dollars over \$25K on each subcontract (SubK) = \$150,000 (MTDC)
2. (DC-TC-E-SubK) x .2821= Indirect costs
3. (DC- TC-E-SubK) + Indirect = Subtotal
4. Take subtotal and add back in TC, E & SubK = Total costs

## Topics:

This is a copy of an email that went out to active PIs and Business Managers. It is a description of recent important NIH Announcements regarding sponsored activities. A composite of these announcements will soon be available on the Proposal Development>Sponsor Specific Resources>NIH website.

# Intellectual Property Policy

## Document Number:

Trustee Doc. T96-040

# Summer Salary Waiver Request Form for Academic Year Faculty

In accordance with the Provost's policy on voluntary recovery of academic year salary and its associated preclusion to summer effort exceeding 83.3% of summer period on federal or state sponsored projects, the Academic Year Faculty Summer Salary Waiver Request Form is used to document effort commitments and request the waiver.  Please follow the instructions on sheet 2 of the Excel spreadsheet to complete the form.  An example is shown on sheet 3.

Requests for waiver should be sent to the Provost's Office at provost@provost.umass.edu

Please note that waivers will be granted only under extenuating circumstances and with the required assurances by faculty that no non-sponsored project activities will take place during the period of compensation.

# Contingent Worker Form

Note that the Contingent Worker form for PeopleSoft is no longer sent to the Office of Research & Engagement.