Effective July 1, 2017

North Carolina Public School Personnel

Employee Salary and

Benefits Manual
2017-2018

Part I: Salary

Public Schools of North Carolina

Department of Public Instruction
Division of School Business
6334 Mail Service Center
Raleigh, North Carolina 27699-6334
www.ncpublicschools.org

State Salary Manual 2017-2018

February 2018
 Effective July 1, 2017

In compliance with federal law, including the provisions of Title IX of the Education
Amendments of 1972, the North Carolina Department of Public Instruction does not discriminate
on the basis of race, sex, religion, color, national or ethnic origin, age, disability, or military
service in its policies, programs activities, admissions or employment.

State Salary Manual 2017-2018

February 2018
 Effective July 1, 2017

TABLE OF CONTENTS
Definition of Terms .................................................. 1

SECTION A – DPI CONTACTS AND GENERAL

I. The School Reporting Section

A. Purpose and Mission ............................ A-1
B. Contact Information ............................. A-1
C. Internet Sites ........................................ A-1 SECTION B — CENTRAL OFFICE ADMINISTRATORS

II. Reference Materials

A. School Reporting Section .................... A-2 I. All Central Office Administrators
B. Educator Human Capital Policy & A. Daily Rate of Pay ................................. B-1
Research Section .................................. A-2 B. Advanced Degree Supplement ............. B-1
C. Allotments Section ............................... A-2 II. Superintendents
D. Licensure Section ................................. A-2 A. Superintendent Definition .................... B-1
B. Salary Basis ......................................... B-2
III. New Legislation Impacting 2017-2018
A. Teachers and Instructional Support...... A-3 III. Associate/Assistant Superintendents
B. Principal and Assistant Principal A. Associate Superintendent Definition .... B-2
Salaries................................................ A-4 B. Assistant Superintendent Definition..... B-3
C. LEA Employees Not Paid from the C. Exceptions to Associate & Assistant
Certified Salary Schedule (Non- Superintendents’ Licensure
Certified Personnel Salaries)................ A-5 Requirements ....................................... B-3
D. Benefits ................................................ A-5 D. Salary Basis ......................................... B-4
IV. Supervisors, Directors, Coordinators, and
IV. Other Changes Impacting 2017-2018 Finance Officers
A. Principal Bonuses ................................ A-7 A. Definitions ............................................... B-5
B. Support Highly Qualified NC Teaching B. Salary Basis ............................................. B-5
Graduates, Veteran Teacher Bonuses, C. Positions .................................................. B-5
Revise and Other Teacher Bonus Program D. Licensure Requirements for General
............................................................. A-8 Administration ..................................... B-5
C. Teacher Compensation Model and E. Non-Certified Supervisors/Directors ....... B-6
Advanced Teaching Roles ................... A-9
V. Charter Schools ............................................ B-6
V. Licensure Class Codes
A. Licensure Class Codes & Salary ........ A-11
B. Pay Level and Schedule ..................... A-14
VI. Salary Adjustments SECTION C — SCHOOL BASED ADMINISTRATORS
A. Additional Years of Service. .............. A-15
B. When LEA Fails to Submit Complete I. All School Based Administrators
Information ........................................ A-15 A. Daily Rate of Pay..................................... C-1
VII. Funding Responsibilities......................... A-15
II. Principals
VIII. Other A. Monthly Salary ........................................ C-1
A. Military Leave………..…….………..A-16 B. No Pay Decrease ..................................... C-3
B. Job Sharing…………………………..A-16 C. Principals in New Schools ....................... C-4
D. Principal Allotment Requirements........... C-4
E. Building Principals .................................. C-4

III. Assistant Principals

A. Monthly Salary ........................................ C-5
B. Advanced and Doctorate Supplement ..... C-5

State Salary Manual 2017-2018

February 2018
 Effective July 1, 2017

C. Longevity................................................. C-5
D. No Pay Decrease for Teachers
IV. Student Services Personnel
that Become Assistant Principals............. C-9
A. Positions/Budget Codes ........................ D-23
E. Hold Harmless ......................................... C-6
B. Audiologists Licensed Below the
F. Summer School ....................................... C-6
Master’s Degree Level .......................... D-23
G. Provisional License ................................. C-7
C. Speech-language Pathologists
1. Salary Basis ........................................ C-7
Licensed Below the Master’s
2. Budget Code ....................................... C-7
Degree Level ......................................... D-24
3. Benefits............................................... C-7
D. Provisionally Licensed School
H. Administrative Interns (MSA): Full-time
Psychologists ......................................... D-24
Students................................................ C-8
E. Principal Fellows Program ...................... C-8 V. Other Certified Personnel
1. Salary Basis ........................................ C-8 A. Overview............................................ D-25
2. Budget Code ....................................... C-9 B. School Nurse ...................................... D-25
3. Additional Information ....................... C-9

SECTION E — NON-CERTIFIED PERSONNEL

SECTION D — TEACHER AND STUDENT SERVICES
I. Salary Determinations
I. Teacher and Student Services Personnel A. Daily Rate of Pay..................................... E-1
A. Daily Rate of Pay ................................. D-1 B. Non-exempt Hourly Rate of Pay ............. E-1
B. Salary Schedule Placement .................. D-1 C. Salary Basis ............................................. E-1
C. Advanced Degree Supplement ............. D-4 D. Average Salary/State Allotment ............. E-2
D. Veteran Teacher Bonus ........................ D-5 E. Workweek ............................................... E-3
E. Highly Qualified NC Teaching
Graduates……………………………..D-5 II. Source of Funds
F. Extended Day and Extra Pay ............... D-6 A. State Funded Non-Certified
G. Provisional Licenses: Failing to Employees ............................................... E-4
Meet Requirement................................ D-7 B. Local or Federal Funds ............................ E-4
C. Prorating Time – No Overtime ................ E-4
II. Teachers
A. Teacher Budget Codes and III. Overtime Pay Policy and Definitions
Attachment A Document ..................... D-8 A. Overtime Policy....................................... E-5
B. Non-educational Master’s Degree and B. Types of Overtime Compensation ........... E-5
Application for ‘M’ Supplemental C. Who Decides how to Compensate ........... E-5
Salary (FORM G)…………………... D-8 D. Determining FLSA Status........................ E-6
C. NBPTS Certification……………….. D-9 E. Exemptions from Overtime ..................... E-6
D. Career Technical Teachers................. D-12 F. Special Provision-Public Employees ....... E-7
E. ROTC Instructors............................... D-12
F. Brass to Class Act .............................. D-13
G. Driver Training Teachers ................... D-14
H. Mentors .............................................. D-15
I. New Teacher Orientation ................... D-16
J. Lateral Entry Teachers ...................... .D-16
K. Retired Teachers Subject to the
Earnings Cap ...................................... D-17
L. International Faculty Exchange
Teachers ............................................. D-17
M. Summer School .................................. D-18
N. DPI Consultant................................... D-19
O. Interim Teachers ................................ D-19
III. Substitute Teachers
A. Pay Basis............................................ D-20
B. Full-Time Substitutes ......................... D-21
C. Non Full-Time Substitutes ................. D-21
D. Teacher Assistants as Substitutes ....... D-21
E. Funding Source .................................. D-21
State Salary Manual 2017-2018
February 2018
 Effective July 1, 2017

SECTION E — NON-CERTIFIED PERSONNEL - SECTION F — MISCELLANEOUS

CONTINUED I. Deductions from Payroll
A. References............................................ F-1
IV. Calculating Overtime Pay/Hours
II. Installment Pay
A. State Does Not Allot Funds ..................... E-8
A. Academic Teachers .............................. F-1
B. Standard Workweek ................................ E-8
B. School Employees Paid by Hour ......... F-2
C. Salary....................................................... E-9
C. Installment Pay Indicators .................... F-2
D. Calculation in One Position ................... E-10
D. Bus Drivers .......................................... F-3
E. Calculation in More than One Position . E-10
III. Absence Reporting
F. Multiple Positions, Different Rates ....... E-11
A. Absence Codes..................................... F-4
G. Funding Source...................................... E-13
B. Absence Without Deduction ................ F-5
H. Due Date of Overtime Pay..................... E-13
C. Absence With Deduction ..................... F-7
I. Record Keeping ..................................... E-13
IV. Personal Use Vehicle ................................. F-8
J. Enforcement .......................................... E-15
K. Common Violations............................... E-15
L. Interpretation of the FLSA Law............. E-16
M. Questions and Answers.......................... E-16

State Salary Manual 2017-2018

February 2018
 Effective July 1, 2017

DEFINITION OF TERMS
Administrative Intern: Students in an approved full-time master’s degree program in school
administration, and are participating in their required internship at a school unit. Full-time
students, while completing their internship, are not required to have a North Carolina educator’s
license.

Administrator: An individual employed by the Local Education Agencies (LEAs) to work in an

administrative position in a North Carolina public school system. He or she must meet the
employment and/or licensure criteria required by the State Board of Education for the specific
administrative assignment. There are two types of administrators: school based and central
office:

School-Based Administrators: Principals and assistant principals

Central Office Administrators: Superintendents, associate superintendents, assistant

superintendents, supervisors, directors, coordinators, school business administrators, and
finance officers.

Average Daily Membership (ADM): The sum of the number of days in membership for all
students in an individual Local Education Agency (LEA), divided by the number of school days
in the term; usually a school month or school year.

Assistant Principal: A person who is designated by a local board of education as next-in-line of

authority to the school principal, and holds a principal’s license (‘P’, ‘AP’, or ‘DP’, license area
00012). Under special circumstances, a local board of education may employ an assistant
principal with a provisional license.

Assistant Superintendent: Individual must hold a superintendent’s license (‘AS’ or ‘DS’,

license area 00011), or a principal’s license (‘P’, ‘AP’, or ‘DP’, license area 00012) or a
curriculum instructional specialist (supervisor) license (‘M’, ‘S’, or ‘D’, license area 00113).
Unless the school system has a designated associate superintendent, an assistant superintendent is
designated as being next-in-line of authority to the superintendent.

Associate Superintendent: An individual who is designated by a local board of education as

next-in-line of authority to the superintendent. This person must hold a superintendent’s license
(‘AS’ or ‘DS’, license area 00011) and either a principal’s license (‘AP’ or ‘DP’, license area
00012) or a curriculum instructional specialist (supervisor) license at the advanced level (‘S’ or
‘D’, license area 00113).

Building Principal: An individual who serves as a principal in a school with less than seven but
more than two full-time state-allotted teaching positions. The building principal position must be
a converted teaching position.

BUD: Budget Utilization and Development. BUD is a statewide system of budget management.

BUMP: An extra year added to the license due to working at least 6 months.

State Salary Manual 2017-2018

February 2018
 Effective July 1, 2017

Certified Personnel: A person who is employed in positions within job classifications which
require licenses issued by the Licensure Section based on the completion of approved education
program requirements as specified by the State Board of Education.

Classification: A category for a particular position referring to levels of responsibility and work
performed. For example, principals are classified based on the number of state-funded teachers
and student services personnel at their school. (Occupational groups are office support personnel
classified under office support personnel category according to the type of work they perform).

Type of license/educational level; for example, are classroom teachers classified based on
their educational level (‘A’ for Bachelor’s degree, ‘M’ for a Master’s degree, etc.).

Educator: An individual who is licensed by the Licensure Section and employed in a North
Carolina school system in one or more of the following positions: superintendent, associate
superintendent, assistant superintendent, supervisor, director, coordinator, principal, assistant
principal, teacher, and/or student services personnel.

Full-time Substitute Teacher: See Substitute Teacher.

Instructional Coach: A peer-support role which involves direct interaction with teachers for the
purpose of improving instructional practice. Instructional Coaches may be district or building-
based professionals.

Interim Employee: Employed when a vacancy in a teaching position occurs by separation from
employment, leave without pay, workers’ compensation, short-term disability or absence caused
by an episode of violence in the school. An interim teacher may not be employed to replace a
permanent employee who is using paid leave. If the interim teacher is licensed in the area of
assignment, he/she would be paid from the budget code from which the regular teacher being
replaced is paid. Non-certified interim employees must be coded to object code 122. Certified
interim employees should be coded to object code 121, with provisional licensing if the
assignment is out-of-field.

Master Teacher: A classroom teacher with significant teaching experience, are excellent
practitioners and work in the classroom with the teacher of record to implement effective teacher
strategies that align to required content standards.

National Board for Professional Teaching Standards (NBPTS): The National Board for
Professional Teaching Standards (NBPTS) was established in 1987 as an independent, nonprofit
organization to establish high standards for teachers’ knowledge and performance and for
development and operation of a national voluntary system to assess and certify teachers who
meet those standards.

Non-certified Personnel: Individuals in positions within a job classification that does not
require a professional educator’s license issued by the Licensure Section, nor professional
certification, prescribed by the State Board of Education.

Other Certified Personnel: Certain positions require professional certification that is

prescribed by the State Board of Education. These positions do not require a professional license
issued by the Licensure Section. These positions are not required to complete an approved

State Salary Manual 2017-2018

February 2018
 Effective July 1, 2017

teacher education program or achieve a specified minimum score on the Praxis Examinations
(formerly the National Teacher’s Examination).

Position: The category in which a public school employee is employed. Many positions require
individuals to also be licensed.

Principal: A person who is designated by a local board of education as the head of a school. To
receive State funding for a principal, a school must have 100 or more students in average daily
membership (ADM) and/or seven or more full-time state paid teachers (or the equivalent). A
principal must hold a principal’s license (‘P,’ ‘AP,’ or ‘DP,’ licensure area 00012). There are no
provisional licenses allowed for principals.

School: An organizational subdivision of a school system consisting of a group of students

composed of one or more grade groups, organized as one unit with an assigned principal or
person acting in the capacity of principal, and housed in a school plant of one or more buildings,
which provides instruction of the type defined in the North Carolina Standard Course of Study.

School-based Administrators: See Assistant Principal and/or Principal.

Student Services Personnel: Positions are designed to provide specialized assistance to

students. Individuals must hold an appropriate license for the area of assignment. An example of
a student services personnel category is guidance counselor.

Substitute Teacher: Fills in for a permanent teacher who is still on payroll and using paid
leave.

A full-time substitute is employed to fill in for a regular teacher when that teacher is absent and
on paid leave. They may serve a single classroom, a school, or more than one school. Full-time
substitutes must work at least 30 hours per week and are expected to be employed at least six
consecutive months. They earn the same benefits as other employees and are paid the same rates
as regular substitutes.

Supervisor, Director, Coordinator, and Finance Officer: A person designated by the local
board of education to work throughout the unit to provide leadership in improving programs and
quality of instruction and must hold a license appropriate to the area of assignment.

Superintendent: An individual appointed by the local board of education to serve as the chief
educational authority of a school system. Their eligibility for the appointment must be verified by
the State Board of Education. Effective July 1, 2001, SB 378 amended G.S. 115C-271 to provide
local boards of education to employ superintendents with appropriate qualifications yet lacking
licensure.

Teacher: An individual who is designated to carry out the duties and responsibilities of the
instructional process in the school, and holds a license appropriate to the area of assignment.

Workforce Development Teachers (Vocational Education or Career Technical): Teachers

employed to instruct in the areas of vocational skill development, prevocational/introductory,
and/or vocational development services; and holds a license in a workforce development
appropriate to the area of assignment.

State Salary Manual 2017-2018

February 2018
General Effective July 1, 2017

SECTION A
DPI CONTACTS AND GENERAL INFORMATION

I. The School Reporting Section

A. PURPOSE AND MISSION
The School Reporting Section is part of the Division of School Business. Salary related
responsibilities include:
• Communicating legislation, State Board of Education policy, and Department of
Public Instruction (DPI) procedures;
• Certifying educator salaries;
• Auditing educator and non-certified salaries and other payments;
• Responding to inquiries from customers; and
• Providing meaningful information to agency management, the State Board of
Education, the NC General Assembly, the Governor’s Office, and local education
agencies (LEAs).

B. CONTACT INFORMATION
Department of Public Instruction
Division of School Business
6334 Mail Service Center
Raleigh, NC 27699-6334
PHONE: 919.807.3700
FAX: 919.807.3704
Please notify the individual, to whom you are faxing information, by phone before you fax
any materials. This helps process the request efficiently.
C. INTERNET SITES
Department of Public Instruction (DPI): www.ncpublicschools.org
Salary Schedules: www.ncpublicschools.org/fbs/finance/salary/
NCDPI Online Licensure System: https://vo.licensure.ncpublicschools.gov/
LEA License and Salary Info center *: http://licsalweb.dpi.state.nc.us
* User ID and password are required. If you do not have access to LicSal, please contact
Systems Accounting at systems_accounting@dpi.nc.gov to request access to the
Licensure and Salary Info center.
Forms are available on http://licsalweb.dpi.state.nc.us.
Access to this site may be given to Local Education Agencies (LEAs), Charter Schools
and Institutes of Higher Education only.

State Salary Manual 2017-2018 General A-1

General Effective July 1, 2017

II. Reference Materials

A. SCHOOL REPORTING SECTION
Other helpful materials with financial information can be found on
www.ncpublicschools.org/fbs/, click on the Manuals link for access.
Attachment "A" lists budget codes and their required licensure areas for salary
calculation purposes. This listing is online with the link to the Chart of Accounts at
http://www.ncpublicschools.org/fbs/finance/reporting/
NC Public Schools Uniform Chart of Accounts provides the allowable current year
accounting codes for each program funded from state or federal funds as well as the
guidelines of the coding structure. This manual is online at
http://www.ncpublicschools.org/fbs/finance/reporting/
B. EDUCATOR HUMAN CAPITAL POLICY & RESEARCH SECTION
The Benefits and Employment Policy Manual (Revised September 2017) contains
information on employee benefits related to leave, calendar issues, substitute teachers,
longevity, contracts, and hiring retired teachers.
http://www.ncpublicschools.org/district-humanresources/key-information/
Contact: 919.807.3429
C. ALLOTMENTS SECTION
The Allotment Policy Manual contains all of the legislative, State Board of Education,
and departmental policies regarding the current school year’s state and federal funding
categories. This is online at: www.ncpublicschools.org/fbs/allotments/general/.
Contact: 919.807.3700
D. LICENSURE SECTION
Licensure frequently asked questions, supporting forms, and contact information is online
at www.ncpublicschools.org/licensure/.
Contact: 919.807.3310

State Salary Manual 2017-2018 General A-2

General Effective July 1, 2017

III. New Legislation Impacting 2017-2018

Senate Bill 257 (Session Law 2017-57), Section 8.1.(a) through 8.10 establishes salary
schedules and other important information for the 2017-2018 fiscal year, effective July 1,
2017. Listed below are the major changes to legislation.
A. TEACHERS AND INSTRUCTIONAL SUPPORT

• The six-tiered pay level salary schedule was replaced with a step salary schedule.

• The top of the scale is at 25 years.

• Step 1 remained at $3,500 per month,

• All other steps were increased between $250 and $2,000.

• NBPTS, Masters, Advanced and Doctoral degree supplements remain the same

SECTION 8.1. (c) school psychologists, speech pathologists, and audiologists.

The first step of the salary schedule for (i) school psychologists, (ii) school speech
pathologists who are licensed as speech pathologists at the master's degree level or
higher, and (iii) school audiologists who are licensed as audiologists at the master's
degree level or higher shall be equivalent to the sixth step of the "A" salary schedule.
These employees shall receive a salary supplement each month of ten percent (10%) of
their monthly salary and are eligible to receive salary supplements equivalent to those of
teachers for academic preparation at the six-year degree level or the doctoral degree level.

Hold Harmless for teachers to ensure they do not make less than they did in 2013-14
Section 8.1.(f)

A teacher compensated in accordance with this salary schedule for the 2016-2017 school
year shall receive an amount equal to the greater of the following:
(1) The applicable amount on the salary schedule for the applicable school year.
(2) For teachers who were eligible for longevity for the 2013-2014 school year, the
sum of the following:
a. The teacher's salary provided in S.L. 2013-360, Sec. 35.11.
b. The longevity that the teacher would have received under the longevity
system in effect for the 2013-2014 school year provided in S.L. 2013-360,
Sec. 35.11, based on the teacher's current years of service.
c. The annual bonus provided in S.L. 2014-100, Sec. 9.1(e).
(3) For teachers who were not eligible for longevity for the 2013-2014 school year,
the sum of the salary and annual bonus received in the 2014-2015 as provided in
S.L. 2014-100, Sec. 9.1.

State Salary Manual 2017-2018 General A-3

General Effective July 1, 2017

B. PRINCIPAL AND ASSISTANT PRINCIPAL SALARIES

Principal Salary Schedule

• Section 8.3.(a) – provides new annual salary schedule and basis.

Beginning July 1, 2017 A principal's placement on the salary schedule shall be

determined according to the average daily membership of the school supervised
by the principal in the current school year and the school growth scores,
calculated pursuant to G.S. 115C-83.15(c), for each school the principal
supervised in at least two of the prior three school years, regardless of a break in
service, and provided the principal supervised each school as a principal for at
least a majority of the school year.

• Section 8.3.(b) – provides inclusion of longevity payments in the annual salary.

Beginning with the 2017-2018 fiscal year, in lieu of providing annual longevity
payments to principals paid on the principal salary schedule, the amounts of those
longevity payments are included in the annual amounts under the principal salary
schedule.

• Section 8.3.(c) – provides hold harmless for principals for FY2017-2018 only.

See page C-3 for details.

Assistant Principal Salary Schedule

• Section 8.5.(a) – provides new monthly salary schedule and basis.

For the 2017-2018 fiscal year, commencing July 1, 2017, assistant principals shall
receive a monthly salary based on the salary schedule for teachers who are
classified as "A" teachers plus seventeen percent (17%). Years of experience for
an assistant principal on the salary schedule shall be measured by the total number
of years the assistant principal has spent as a teacher, an assistant principal, or
both.
For purposes of this section, an administrator with a one-year provisional
assistant principal's certificate shall be considered equivalent to an assistant
principal.

• Section 8.5.(b) – provides salary supplements for advanced and doctoral degree.

Assistant principals with certification based on academic preparation at the six-

year degree level shall be paid a salary supplement of one hundred twenty-six
dollars ($126.00) per month and at the doctoral degree level shall be paid a
salary supplement of two hundred fifty-three dollars ($253.00) per month.

State Salary Manual 2017-2018 General A-4

General Effective July 1, 2017

• Section 8.5.(d) – provides inclusion of longevity payments in the monthly salary.

Beginning with the 2017-2018 fiscal year, in lieu of providing annual longevity
payments to assistant principals on the assistant principal salary schedule, the
amounts of those longevity payments are included in the monthly amounts
provided to assistant principals pursuant subsection (a) of this section.

• Section 8.5.(e) – provides hold harmless for principals for FY2017-2018.

See page C-6 for details.

C. LEA EMPLOYEES NOT PAID FROM THE CERTIFIED SALARY

SCHEDULE (NONCERTIFIED PERSONNEL SALARIES)

• Section 8.7.(a) – provides new annual salary increase.

For the 2017-2018 fiscal year, the annual salary for noncertified public school
employees whose salaries are supported from State funds shall be increased as
follows:
(1) For permanent, full-time employees on a 12-month contract, by one thousand
dollars ($1,000).
(2) For the following employees, by a prorated and equitable amount based on the
amount specified in subdivision (1) of this subsection:
a. Permanent, full-time employees on a contract for fewer than 12 months.
b. Permanent, part-time employees.
c. Temporary and permanent hourly employees

• Section 8.7.(b) – provides salary increase for school bus drivers

Of the funds appropriated in this act for salary increases for noncertified
personnel in the 2017-2018 fiscal year, in lieu of the salary increases provided in
subsection (a) of this section, the sum of sixteen million eight hundred fifty-five
thousand eighty-one dollars ($16,855,081) shall be allocated to local boards of
education to increase the average rates of pay for all school bus drivers in the
local school administrative unit on an equitable basis.

D. BENEFITS

Section 35.19.(b)
The State employer’s contribution rate for retirement and related benefits is 17.13%
effective July 1, 2017.

State Salary Manual 2017-2018 General A-5

General Effective July 1, 2017

Section 35.19.(d)
The maximum annual hospitalization rate is $5,869 for non-Medicare-eligible employees,
effective July 1, 2017.
See also Weekly Finance Newsletter - July 21, 2017 for State Health Plan Premium
Rates:

• The General Assembly approved the hospitalization rates of $5,869, however the
State Health will NOT adjust their rates until December for the January 2018
coverage. Therefore, there is NO change to the employer portion rate at this time.
LEAs should continue to pay 479.48 through November 31, 2017.

• Since December premiums are for January coverage, LEAs should change the
employer rate in December for payment in January 2018. The benefit amount
provided by the State Health Plan is $498.68.

Hospital Match to
align with the
legislated amount of
$5,869

July (479.48 * 2) See Note

August 479.48

September 479.48

October 479.48

November 479.48

December 498.68

January 498.68

February 498.68

March 498.68

April 498.68

May 498.68

June See Note Below

Total $5,868.96 ~ 5,869.00

Note: At the beginning of the fiscal year, there are two hospitalization deductions (for
July and August). At the end of the fiscal year, there is no deduction in June.

State Salary Manual 2017-2018 General A-6

General Effective July 1, 2017

IV. OTHER CHANGES IMPACTING 2017-2018

A. PRINCIPAL BONUSES

• SECTION 8.4.(a) A bonus in the 2017-2018 fiscal year

o to any principal
o who supervised a school as a principal for a majority of the previous
school year
o if that school was in the top fifty percent (50%) of school growth in the
State during the previous school year.

A principal shall receive no more than one bonus pursuant to this subsection. The
bonus shall be paid at the highest amount for which the principal qualifies.

• SECTION 8.4.(b) In addition to the bonuses provided pursuant to subsection (a)

of this section, A bonus in the 2017-2018 fiscal year
o to any principal
o who supervised the same school as a principal for a majority of the 2015-
2016 school year and the 2016-2017 school year
o if the school was designated by the State Board of Education pursuant to
G.S. 115C-83.15(f) as having met expected growth or as having not met
expected growth in the 2015-2016 school year and was designated by the
State Board as having exceeded expected growth in the 2016-2017 school
year.
o The bonus shall be the greater of the following:

 (1) Five thousand dollars ($5,000).

 (2) Ten thousand dollars ($10,000) for
• any principal
• who supervised a school during the 2015-2016 school year
• with a school performance grade of D or F, as calculated
by the State Board pursuant to G.S. 115C-83.15(d)

State Salary Manual 2017-2018 General A-7

General Effective July 1, 2017

• SECTION 8.4.(c) No principal shall receive more than two bonuses pursuant to
this section. The bonus or bonuses awarded to a principal pursuant to this section
shall be in addition to any regular wage or other bonus the principal receives or is
scheduled to receive.

• SECTION 8.4.(d) Notwithstanding G.S. 135-1(7a), the bonuses awarded in

accordance with this section are not compensation under Article 1 of Chapter 135
of the General Statutes, the Teachers' and State Employees' Retirement System.

• SECTION 8.4.(e) The bonuses awarded in accordance with this section do not
apply to principals no longer employed as a principal due to resignation,
dismissal, reduction in force, death, or retirement or whose last workday is prior
to July 1, 2017.

• SECTION 8.4.(g) The bonuses related to these funds shall be paid no later than
October 31, 2017.

B. SUPPORT HIGHLY QUALIFIED NC TEACHING GRADUATES

See Section D-5 and D-6 for details.

See also the FAQ 2017-18 Highly Qualified NC Teaching Graduates in DPI website.

VETERAN TEACHER BONUSES

• SECTION 8.8A.(a) By October 31 of each year of the 2017-2019 fiscal biennium,

the Department of Public Instruction shall administer a one-time, lump sum bonus
in the amount of three hundred eighty-five dollars ($385.00) to any teacher with at
least 25 years of teaching experience who is employed as of October 1 of the year
the bonus is awarded.

• SECTION 8.8A.(b) The bonuses awarded pursuant to this section shall be in

addition to any regular wage or other bonus the teacher receives or is scheduled to
receive.

• SECTION 8.8A.(c) Notwithstanding G.S. 135-1(7a), the bonuses awarded

pursuant to this section are not compensation under Article 1 of Chapter 135 of
the General Statutes, the Teachers' and State Employees' Retirement System.

See also the FAQ 2017-18 Veteran Teacher Bonuses in DPI website.

State Salary Manual 2017-2018 General A-8

General Effective July 1, 2017

REVISE TEACHER BONUS PROGRAMS

• See Session Law 2017-57 Senate Bill 257 and the FAQ documents in DPI website

o Section 8.8B.(a) ADVANCED PLACEMENT/INTERNATIONAL

BACCALAUREATE/CAMBRIDGE AICE TEACHER BONUS
PROGRAM

o Section 8.8B.(b) INDUSTRY CERTIFICATIONS AND CREDENTIALS

TEACHER BONUS PROGRAM

o Section 8.8B.(c) THIRD GRADE READ TO ACHIEVE TEACHER

BONUS PROGRAM

o Section 8.8C. THIRD GRADE READ TO ACHIEVE TEACHER

BONUS PROGRAM

o Section 8.8D. FOURTH AND FIFTH GRADE READING TEACHER

BONUS PROGRAM FOR 2017-2018

o Section 8.8E. FOURTH TO EIGHTH GRADE MATH TEACHER

BONUS PROGRAM FOR 2017-2018

• See also Summary of Appropriations Bill SB 257 / SL2017-57 document in DPI

website

• See also the Retroactive Bonuses - 2015-16 Teacher Results documents in DPI
website

C. 8.7 Teacher Compensation Models and Advanced Teaching Roles

North Carolina Educational Endowment Fund (money report)

Three year pilot, starting in the 2017-18 school year and ending 2019-20, to develop advanced
teaching roles and organizational models that link teacher performance and professional growth
to salary increases in selected LEAs for classroom teachers.

Purpose:
• Allow highly effective teachers to teach an increased number of students
• Enable LEAs to provide salary supplements to teachers in advanced roles
• Enable LEAs to create innovative compensation models that focus on teacher
professional growth and student outcomes.

9/15/16 SBE to develop a RFP

10/15/16 LEAs shall submit proposals. Must include:
• Description of the program structure
• Description of advanced teaching roles

State Salary Manual 2017-2018 General A-9

General Effective July 1, 2017

• job classifications and minimum qualifications including certifications

and teacher evaluations.
• Job responsibilities
• Description of the communication of the program to the LEA and the
public
• Supplements information and amounts for the advanced roles.
Supplements may be up to 30% of the State salary schedule
• Plans to sustain the program once the grant money is no longer available.
12/15/16 SBE Select up to 10 Pilot Units
• 5 LEAs with ADM less than 4,000
• 3 LEAs with ADM of 4,001 to 20,000
• 2 LEAs with ADM of 20,001 or more
Use of Funds:
• Salary supplements for advanced teaching roles
• Development of advanced teaching role plans
• Professional development
• Transition costs including staff or contractors to assist with eth design
and implementation

Pilot evaluation SBE shall contract with an independent research organization to report
annually beginning October 15, 2017. $200,000 may be used by SBE for
evaluation of pilot

Award amount: Shall be proportioned based on the current expenditure of the LEA on
teacher salaries

Flexibility Grantees are exempt from class size maximums in grades K-3

State Salary Manual 2017-2018 General A-10

General Effective July 1, 2017

V. Licensure Class Codes

A. LICENSURE CLASS CODES AND SALARY
The licensure class code corresponds to the educational level at which an individual has
completed licensure requirements.
The codes on pages A-7 through A-9 indicate the level (or class) of the licensure area as
determined by the Licensure Section.
Effective July 1, 2000, licensed public school personnel are to be paid on the salary
schedules applicable to their assignment at the highest license level held. The Form G
process for non-educational master’s, advanced or doctoral degrees (see D, II, B on page
D-5) is unaffected by this policy.
1. Below bachelor’s level

Licensure
Licensure Area
Class Code

Workforce Development areas are based on experience

and academic preparation below the bachelor’s level
V

Provisional Workforce Development (Vocational)

2. Bachelor’s level

Licensure
Licensure Area
Class Code
Regular teaching area

Provisional Workforce Development (Vocational)

A
Workforce Development (Vocational)

School Social Worker

PP Provisional Assistant Principal

State Salary Manual 2017-2018 General A-11

General Effective July 1, 2017

3. Master's level

Licensure
Licensure Area
Class Code
Regular teaching area

Curriculum Instructional Specialist (Supervisor/Director)

M Workforce Development (Vocational)

Counselor
Instructional Support Personnel (School Social Worker,
Speech Language Pathologist)
P Principal

4. Advanced (sixth-year) level

Licensure
Licensure Area
Class Code
Regular teaching area

Curriculum Instructional Specialist (Supervisor/Director)

S Workforce Development (Vocational)

Counselor
Instructional Support Personnel (School Social Worker,
Speech Language Pathologist)
AP Principal

AS Superintendent

State Salary Manual 2017-2018 General A-12

General Effective July 1, 2017

5. Doctoral level
Licensure
Licensure Area
Class Code
Regular teaching area

Supervisor/Director

D Workforce Development (Vocational)

Counselor
Instructional Support Personnel (School Social Worker,
Speech Language Pathologist)
DP Principal

DS Superintendent

State Salary Manual 2017-2018 General A-13

General Effective July 1, 2017

B. PAY LEVEL AND SCHEDULE

Pay levels indicate where an individual is placed on the legislated salary schedules, and
can be found on the Employment Inquiry Screen and Employee Roster on the Licensure
and Salary Info center (http://licsalweb.dpi.state.nc.us) system. If you do not have access
to LicSal, please contact Systems Accounting at systems_accounting@dpi.nc.gov to
request access to the Licensure and Salary Info center.
The table below provides a summary of how each pay level is derived.

Digits Digits Digits

1&2 3&4 5&6 Digit 7

Education: A,
Years of Blank or
Teacher Schedule M, MS, or Blank
Experience N for NBPTS
MD

Psychologist Years of
3, 3S, or 3D Blank Blank
Schedule Experience

School Based
Administrator 0, 0S, or 0D Years of
Blank Blank
Schedule – Assistant (zero) Experience
Principal

School Based
Administrator B1 to E5 Blank Blank Blank
Schedule – Principal

A schedule is a numerical indicator preceding the pay level assignment, which designates
the specific salary schedule from which the employee is paid.
Assistant principals are designated as Schedule 0.
The School Psychologist salary schedule (which includes master’s level audiologist and
master’s level speech-language pathologists) is designated as Schedule 3, differentiating
it from the teacher schedules (A and M).

State Salary Manual 2017-2018 General A-14

General Effective July 1, 2017

VI. Salary Adjustments

A. ADDITIONAL YEARS OF SERVICE
Retroactive salary adjustments for receiving additional years of service not previously
credited to an educator’s certificate will be granted effective July 1 of the current school
year. An adjustment may be granted back to a maximum of July of the previous school
year if it is determined that the salary adjustment is the result of Licensure failing to
process experience credit that is complete and correctly submitted at the time of the
application. In such cases, as determined by the Licensure Section of DPI and approved
by the CFO of DPI, the adjustment can be granted only back to July 1st of the previous
school year. Otherwise retroactive salary adjustment not credited to an educator’s
certificate will be granted effective July 1 of the current fiscal year.
B. WHEN LEA FAILS TO SUBMIT COMPLETE INFORMATION
If it is determined that a retroactive salary adjustment is the result of a LEA failing to
submit payroll data that is:
• complete or
• required,
the LEA becomes financially responsible for any salary adjustment due.

VII. Funding Responsibilities

STATE/LOCAL RESPONSIBILITIES
The state’s responsibility for a position paid from state funds ceases at the end of
the last workday of actual employment.
The only salary benefit from state funds beyond that day shall be payment of:
• accumulated annual leave not to exceed 30 days, and
• the State’s portion of any longevity pay due to the employee.
When an LEA releases an employee from employment, the LEA shall assume full
responsibility for any additional pay that is negotiated between the LEA and the
employee.
Note: The Licensure Section cannot guarantee processing of any License requests,
for current year salary adjustments, after April 15th. If a License request is
submitted after April 15th and is not processed in the current fiscal year, local
dollars must be used for any resulting salary audit exception.

State Salary Manual 2017-2018 General A-15

General Effective July 1, 2017

VIII. Other
A. MILITARY LEAVE
Employees called to active military duty shall be paid the difference of military basic pay
and state salary, when military pay is less than state salary. Differential pay shall be paid
from the same source of funds as the regular salary. For state paid employees, the
differential pay should be coded to PRC 021. This policy is retroactive to July 1, 2002.
See Benefits and Employee Policy Manual.
B. JOB SHARING
Effective, January 1, 2004 all employees of local education agencies are eligible for job
sharing. Participation in job sharing is optional, not mandatory based on approval by the
local education agency. See Benefits and Employee Policy Manual Section 17 for more
details.

State Salary Manual 2017-2018 General A-16

 Central Office Administrators Effective July 1, 2017

SECTION B
CENTRAL OFFICE ADMINISTRATORS

I. All Central Office Administrators

A. DAILY RATE OF PAY

The daily rate of pay for all central office administrators is based on the actual number of
weekdays in the month of service.

Daily rates are calculated as follows:

Monthly salary (with supplement) ÷ Number of workdays in the month (20, 21,
22, 23) = Daily rate of pay.

B. ADVANCED DEGREE SUPPLEMENT

A person holding an advanced license, (S, AP, AS) or a doctoral license, (D, DP, DS)
shall be paid an additional monthly supplement, as noted in the Salary Schedules.

II. Superintendents
A. DEFINITION SUPERINTENDENT

Effective July 1, 2001, G.S. 115C-271 as amended by SB 378 states that a superintendent
is a person who is:

• appointed by the local board of education in accordance with G.S. 115C-271 and
• verified by the State Board of Education as to their eligibility to serve.

NOTE: A superintendent is not required to hold a NC Professional Educator’s License.

Under special circumstances a superintendent may meet alternative criteria. See State
Board Policy LICN-001 General Licensure Requirements.

State Salary Manual 2017-2018 Central Office Administrators B-1

 Central Office Administrators Effective July 1, 2017

B. SALARY BASIS SUPERINTENDENT

Superintendents are paid within salary ranges determined by the average daily
membership (ADM) of the local education agency to which they are assigned. State funds
used for the Superintendents salary may not exceed the maximum of the range. For a list
of ranges, see the Salary Schedules.

ADM - Based on the number of days in membership for all students in the individual
LEA divided by the number of school days in the term - usually a school month or school
year.

The local boards of education determine placement within the ADM salary ranges.

101 rule no longer valid.

Effective July 1, 1993, the state requirement that the superintendent of each local
education agency will be compensated at an amount that is at least one percent (1%)
greater than the highest paid principal in that same unit is no longer valid.

However, superintendents whose salaries were established under this provision during the
1992-93 school year will continue to have their salary established based on this provision
provided that:

• they are employed as superintendent of the LEA in which they were employed
during 1992-93 and
• there is a principal employed in that LEA whose salary exceeds that of the current
superintendent.

NOTE: Each LEA is responsible for assigning its superintendent's salary. For assistance
with the 101 Rule, please contact the School Financial Reporting Section.

III. Associate/Assistant Superintendents

A. DEFINITION ASSOCIATE SUPERINTENDENT

An associate superintendent is a person who is designated by a local board of education

as next in line of authority to the superintendent. This person must hold a
superintendent’s license (‘AS’ or ‘DS,’ license area 00011) and either:

• a principal’s license (‘AP’ or ‘DP,’ license area 00012) or

• a curriculum instructional specialist (supervisor) license at the advanced level (‘S’
or ‘D,’ license area 00113).

See exceptions to the licensure requirements in Section B III.C.

State Salary Manual 2017-2018 Central Office Administrators B-2

 Central Office Administrators Effective July 1, 2017

B. DEFINITION ASSISTANT SUPERINTENDENT

An assistant superintendent must hold:

• a superintendent’s license (‘AS’ or ‘DS,’ license area 00011), or

• a principal’s license (‘P’, ‘AP, or ‘DP,’ license area 00012), or
• a curriculum instructional specialist (supervisor) license (‘M’, ‘S’ or ‘D,’ license
area 00113), and
• is designated by a local board of education that has not designated an associate
superintendent as next in line of authority to the superintendent.

See exceptions to the licensure requirements in Section B III.C.

C. EXCEPTIONS TO ASSOCIATE AND ASSISTANT SUPERINTENDENT’S

LICENSURE REQUIREMENTS

The licensure requirements for associate superintendents and assistant superintendents

are not applicable for the following positions:

• Associate Superintendent for :

- Fiscal Management ,or

- Personnel Management ,or

• Assistant Superintendent for:

- Fiscal Management (budget code 6610-002-113), or

- Personnel Management (budget code 6620-002-118).

Those designated in these positions should hold one of the following:

• a school administrator’s degree,

• a business degree,

• an accounting degree, or

• a degree in a related field.

State Salary Manual 2017-2018 Central Office Administrators B-3

 Central Office Administrators Effective July 1, 2017

D. SALARY BASIS - ASSOCIATE AND ASSISTANT SUPERINTENDENTS

Associate and assistant superintendents are assigned to a School Administrator I-VII

category by the local board of education. Salary determination shall be made by the local
board of education within the salary range, corresponding to the school administrator
assignment. For a list of ranges, see the Salary Schedules.

NOTE: The range maximums do not include advanced, doctoral, or local supplements.

The following positions shall be assigned to a School Administrator I-VII category:

• Associate and assistant superintendents in positions requiring professional

licenses issued by the Licensure Section
• Associate Superintendents for
o Fiscal Management,
o Personnel Management; and
o General Business Support
• Assistant Superintendents for
o Fiscal Management,
o Personnel Management,
o Auxiliary Services, and
o General Business Support

State Salary Manual 2017-2018 Central Office Administrators B-4

 Central Office Administrators Effective July 1, 2017

IV. Supervisors, Directors, Coordinators, and Finance

Officers
A. DEFINITIONS - SUPERVISOR, DIRECTOR OR COORDINATOR

A supervisor, director, or coordinator:

• is designated by the local board of education to work throughout the LEA to

provide leadership in improving programs and quality of instruction and
• must hold a license appropriate to the area of assignment:
o 00077 Instructional Technology Specialist - Computers,
o 00078 Media Supervisor,
o 00113 Curriculum Instructional Specialist,
o 00711 Career Technical Director, or
o 88099 Exceptional Children Program Administrator.

B. SALARY BASIS - SUPERVISOR, DIRECTOR OR COORDINATOR

Supervisors, directors, coordinators, and finance officers are assigned to a School

Administrator I-VII category by the local board of education. For a list of ranges, see the
Salary Schedules.

Salary determination shall be made by the local board of education within the salary
range, which corresponds to the school administrator assignment.

NOTE: The range maximums do not include advanced, doctoral, or local supplements.

C. POSITIONS

The following positions are assigned to a School Administrator I-VII category:

• supervisors, directors, and coordinators in positions requiring professional

licensure issued by the Licensure Section and
• all finance officers.

D. LICENSURE REQUIREMENTS FOR GENERAL ADMINISTRATION

A supervisor/director for general administration of specific educational programs may

hold a school administrator ‘P’ license as a requirement for salary licensure, in place of
the ‘SG’ (supervisor/director) license.

State Salary Manual 2017-2018 Central Office Administrators B-5

 Central Office Administrators Effective July 1, 2017

E. NON-CERTIFIED SUPERVISORS AND DIRECTORS

The following non-certified supervisor and director positions shall be paid within the
ranges of the appropriate non-certified salary schedules in Section E:

• Maintenance Personnel:
o Carpenter Supervisor,
o Custodian Supervisor I-III,
o Electrician Supervisor I-II,
o Floor Maintenance Supervisor,
o Grounds Supervisor I-II,
o HVAC Supervisor, or
o Maintenance Supervisor/Director I-X;
• School Nutrition Personnel:
o Child Nutrition Supervisor,
o Child Nutrition Director I-II; or
• Transportation Personnel:
o Supervisor or
o Transportation Director I-X.

For a list of salary ranges, see the Salary Schedules.

V. Charter Schools
Charter schools may use definitions similar to those outlined in this section, but they are
not required to adhere to licensing requirements.

State Salary Manual 2017-2018 Central Office Administrators B-6

School Based Administrators Effective July 1, 2017

SECTION C
SCHOOL BASED ADMINISTRATORS
PRINCIPALS AND ASSISTANT PRINCIPALS

I. All School Based Administrators

A. DAILY RATE OF PAY
The daily rate of pay for school based administrators is based on the number of actual
weekdays in the month of service and is calculated as follows:
Monthly salary ÷ number of weekdays in the month (21, 22, 23) = daily rate of
pay.
Administrators who are split between a position that is calculated based on the actual
days in the month and a position that is based on the standard 21.5 days per month have
their daily rate calculated on the standard 21.5 days.
EXAMPLE: An employee serves 50% of the day as a teacher (21.5 day basis) and 50%
of the day as an assistant principal (actual number of week day basis). This employee’s
daily rate is calculated on the 21.5 days per month formula.

II. Principals
A. MONTHLY SALARY
See the Salary Schedules for a list of Principal legislated salaries and pay level
codes.
Session Law 2017-57 Section 8.3
1. Principals are paid monthly according to:
a) School size -
The average daily membership in the school as determined by the higher
of the current year 1st and 2nd month.

There are 5 categories of school size based on ADM range

0-400
401-700
701-1,000
1,001-1,300
1,301 and above

State Salary Manual 2017-2018 School Based Administrators C-1

School Based Administrators Effective July 1, 2017

Schools with no ADM

There are 6 schools in the State that are authorized as schools to operate with the
students in membership in their base school. If the principal supervises one of the
following schools in the current school year

010311 Alamance County Career Technical Education

320329 Durham County Holton Career
340332 WS/Forsyth County Career Center
491305 Mooresville City NF Woods Tech/Arts
550330 Lincoln County Lincoln School of Tech
780331 Robeson County Robeson Co Career Center

The size of the school shall be determined by the total course enrollments divided by
4.

b) Performance of schools supervised by the principal -

The accountability growth score for the schools supervised by the principal in
2 of the last 3 years. The growth scores used shall start with the most recent
school year. Eg. For fiscal year 2017-18, the growth scores for the years 2014-
15, 2015-16 and 2016-17 shall be used.

If the principal had a break in service during the last 3 years, the 3 most recent
years that accountability growth scores are available shall be used.

If, for at least 2 of the last 3 years, the principal has supervised a school that
does not receive an accountability growth score, the principal shall be placed
on the “Met” column.

Table of Accountability Placement of Principal

Base Met Exceeds

Not met + Met + Exceeded +
Not met + Met+ Exceeded +
Exceeded/Not Met Not Met/Met
Principal has not Exceeded +
supervised a Met +
school for 2 of the Not Met
last 3 years
Principal for 2 of
the last 3 years of a
school not eligible
to receive a school
growth score

State Salary Manual 2017-2018 School Based Administrators C-2

School Based Administrators Effective July 1, 2017

Any year that a principal supervised a school for the majority of the year, which did not
have an accountability score, the growth score of “Met” shall be assigned.
2. HOLD HARMLESS
A principal shall receive an amount equal to the greater of the following:
(1) The applicable amount determined by the salary schedules of the current
fiscal year.
(2) For principals who were eligible for longevity in the 2016-2017 fiscal
year, the sum of the following:
a. The certified salary the principal qualified for in the 2016-2017 fiscal
year including, if applicable:

• Additional pay for ABC and Safe Schools achievements from

1997-1998 through 1999-2000

• Supplements for advanced degree or doctorate degree ($126 or

$253 monthly)

• Or the salary the principal received in the 2016-2017 fiscal year

pursuant to Section 9.1 of Session Law 2016-94 – teacher salary
schedule (Session Law 2017-212 SB 582 Section 2.4.(a))
b. The longevity that the principal would have received based on the
2016-2017 fiscal year pay and the principal's current years of service.
(3) For principals who were not eligible for longevity in the 2016-2017 school
year, the salary the principal received in the 2016-2017 fiscal year
pursuant to Section 9.1 of Session Law 2016-94 or per A.2(2)a. in this
Section

3. ADVANCED AND DOCTORATE SUPPLEMENT

Effective July 1, 2017 principal are not eligible for advanced and doctorate supplements.

4. LONGEVITY
Effective July 1, 2017, principals are not eligible for longevity pay.
B. NO PAY DECREASE FOR TEACHERS OR ASSISTANT PRINCIPALS WHO
BECOME PRINCIPALS
A teacher or assistant principal who becomes a principal shall be paid, on a monthly
basis, at least as much as he or she would earn as a teacher or assistant principal

State Salary Manual 2017-2018 School Based Administrators C-3

School Based Administrators Effective July 1, 2017

employed by that local school administrative unit. (Session Law 2016-94 HB 1030
Section 9.3.A), (G.S. 115C-285(8a) and (9)

TRANSFERS IN MERGED SYSTEMS

The rate of state pay for a principal who is transferred to a principal’s position:
• within a school system that has been created, or will be created, by merger
and,
• in a school with lower current year average daily membership
will not be reduced for one calendar year following the date of the merger or
reassignment.
C. PRINCIPALS IN NEW SCHOOLS
Principals assigned to a new school may be employed prior to the opening of the school.
Salaries for these principals will be calculated based on the projected average daily
membership and the accountability placement of the principal.
NOTE: Documentation of the projected average daily membership must be submitted to
the School Reporting Section prior to the salary assignment. Additionally, if funds are
available, LEAs will be allowed to employ a principal four months prior to the opening of
the school. The allotment must be approved by the DPI Allotment Section prior to
certification of the salary. LEAs will need to notify Salary Administration after
receiving confirmation of allotment from the Allotment Section so the salary can be
certified.
D. PRINCIPAL ALLOTMENT REQUIREMENTS
Schools open prior to July 1, 2011
Each school with 100 or more pupils in final ADM and/or seven or more full-time
equivalent state allotted/paid teachers and instructional support personnel, unrounded,
(based on prior year 6th pay period) is entitled to twelve months of employment for a
principal.
Schools open on or after July 1, 2011 (Section 7.14.(a) of Session Law 2011-145)
A school must have 100 students or more in final average daily membership to be
eligible for 12 months of employment for a principal, regardless of the FTE of staff.
E. BUILDING PRINCIPALS
A teacher employed as a building principal according to this regulation shall be paid:
• at the appropriate pay level on the Assistant Principal salary schedule;
• based upon total years of experience on their teacher's license, with no extra
credit for years on their principal's license;
• at the scheduled monthly rate of pay for ten months.
• Effective July 1, 2017, a building principal shall not be eligible for longevity.

State Salary Manual 2017-2018 School Based Administrators C-4

School Based Administrators Effective July 1, 2017

• The building principal shall be held harmless to the higher of the 2016-17
certified salary + longevity, if eligible and the current year salary assignment
on the assistant principal scale.

Notify DPI
The School Reporting Section must be notified in writing with the name and social
security number of the teacher designated as the building principal for appropriate salary
assignment. Failure to provide notification will result in a salary audit exception.
• Experience credit
Experience as a building principal is not added to the ‘P’ principal license.
• Budget code
Building principals are coded 5110-001-121.
• Advanced degree supplement
A person serving as a building principal and holding an advanced or
doctoral license shall be paid an additional monthly supplement.

III. Assistant Principals

A. MONTHLY SALARY - ASSISTANT PRINCIPALS
Session Law 2017-57 Section 8.5.(a)
Assistant principals are paid monthly according to:
• Years of Experience - the total number of years of experience on their educator
license;
• Education - their education level as determined by their highest license designation.
See the Salary Schedules for Assistant Principals salary ranges.

B. ADVANCED AND DOCTORATE SUPPLEMENT

Assistant principals are eligible for advanced and doctorate supplements. (S.L. 2017-57
Section 8.5.(b)
An assistant principal who earns an advanced or doctoral license will receive an additional
monthly supplement as indicated on the assistant principal Salary Schedule. This
supplement will be effective the first day of the pay period, beginning the same month as
the license effective date.

C. LONGEVITY
Effective July 1, 2017, assistant principals are not eligible for longevity. S.L. 2017-57
Section 8.5.(d)

State Salary Manual 2017-2018 School Based Administrators C-5

School Based Administrators Effective July 1, 2017

D. NO PAY DECREASE FOR TEACHERS THAT BECOME ASSISTANT

PRINCIPALS
A teacher who becomes an assistant principal shall be paid, on a monthly basis, at least as
much as he or she would earn as a teacher employed by that local school administrative
unit. (Session Law 2016-94 HB 1030 Section 9.3.A), (G.S. 115C-285(8)

NOTE: The above legislation applies to teachers and instructional support

personnel paid from the NC Teachers Salary Schedule.

E. HOLD HARMLESS
Session Law 2017-57 Section 8.5.(e)
An assistant principal shall be compensated an amount equal to the greater of the
following:
(1) The applicable amount determined by the current year salary schedule.
(2) For assistant principals who were eligible for longevity in the 2016-2017 fiscal
year, the sum of the following:
a. The salary the assistant principal received based on the 2016-2017 salary
schedule, including if applicable

• Additional pay for ABC and Safe Schools achievements from

1997-1998 through 1999-2000

• Supplements for advanced degree or doctorate degree ($126 or

$253 monthly)

• Or the salary the assistant principal received in the 2016-2017

fiscal year pursuant to Section 9.1 of Session Law 2016-94 –
teacher salary schedule (Session Law 2017-212 SB 582 Section
2.4.(b))
b. The longevity that the assistant principal would have received for the 2016-2017
fiscal year based on the assistant principal's current years of service.
(3) For assistant principals who were not eligible for longevity in the 2016-2017 fiscal
year, the salary the assistant principal received in the 2016-2017 fiscal year pursuant to
Section 9.1 of Session Law 2016-94 or per E.(2)a.
F. SUMMER SCHOOL MONTHLY SALARY
Assistant principals, who serve as either assistant principals or as lead teachers during the
summer school period, will receive the same monthly salary for the summer school
assignment as they received during the regular school term. Local Education Agencies

State Salary Manual 2017-2018 School Based Administrators C-6

School Based Administrators Effective July 1, 2017

must contact the Salary Analysts at DPI to manually certify the salary if coded using lead
teacher budget code.
NOTE: A non-teaching assistant principal can be employed when 10 or more teachers
are employed to work at a specific summer school.

G. PROVISIONAL ASSISTANT PRINCIPAL’S LICENSE

A local school administrative unit may employ a person who is provisionally certified as
an assistant principal.
To qualify for a one-year provisional assistant principal’s license issued by the Licensure
Section, one of the following conditions must be met:
• the local school board determines there is a shortage of persons who hold or
are qualified to hold a principal’s certificate and the employee enrolls in an
approved program leading to a master’s degree in school administration
before the provisional license expires or
• the employee is enrolled currently in an approved master’s of education
program in school administration and is participating in the program’s
required internship.
The license area is the same as a principal, 00012, however, the class code will be ‘PP’ to
designate a provisional assistant principal license.
A provisional assistant principal’s license can be extended up to two additional years
while the employee completes the approved education program leading to a master’s
degree in school administration. Contact the Licensure Section for details on how to
obtain and extend a provisional principal’s license.
1. Salary basis - Provisional Assistant Principals
Provisionally licensed assistant principals are paid from the assistant principal
schedule (Session Law 2017-57 Section 8.5.(a)
NOTE 1: If a teacher who is licensed in ROTC and received experience years based
on military service, receives an Assistant Principal license, the military years of
service may not transfer on the Assistant Principal license. Call the Licensure Section
to see if the years will be removed or credited.
2. Budget code - Provisional Assistant Principals
Provisionally licensed assistant principals are to be coded to 5420-005-117.
3. Benefits - Provisional Assistant Principals
Provisionally licensed assistant principals have benefits as described for public school
employees in the Benefits and Employment Policy Manual.

State Salary Manual 2017-2018 School Based Administrators C-7

School Based Administrators Effective July 1, 2017

H. ADMINISTRATIVE INTERNS (MSA): FULL-TIME STUDENTS

Administrative interns are students in an approved full-time master’s degree program in
school administration and are participating in their required internship at a school unit.
Full-time students serving their internship are not required to have a North Carolina
Educator’s License.

1. Notification
The school of education where the intern participates in a full-time master’s in school
administration (MSA) program shall supply transcripts for verification of eligibility
to the Department of Public Instruction.
DPI will notify the LEA Finance Officer of the approved MSA intern(s) and the
dollars allotted for interns (PRC 067).
2. Budget Code
Full-time MSA (Master’s of School Administration) students serving internships
under this provision are to be coded 5420-067-117.
3. Benefits
Full-time MSA interns do not earn sick leave, annual leave, personal leave, holiday
leave, retirement, or longevity, but do qualify for FICA.
Full-time MSA interns receive the full beginning salary on the Assistant Principal
salary schedule regardless of any sick leave, annual leave, personal leave or holiday
leave taken.
Participants in the MSA program do not qualify for unemployment benefits.
NOTE: An administrative intern may NOT be in a full time MSA program and at the
same time work in a state funded position.
See also Allotment Policy Manual for other details on PRC 067.

I. PRINCIPAL FELLOWS PROGRAM

1. Salary Basis Administrative Interns
Administrative interns in the Principal Fellows Program shall receive up to a 10-
month stipend that shall not exceed the difference between the beginning salary of an
assistant principal ($4,095) plus tuition & fees ($4,100) and any fellowship funds
received by the intern as a full-time student, including awards of the Principal
Fellows Program. (SL 2011-145, Section 29.13.(g), (SL 2006-66 SB1741, Section
7.2.(h) and 9.16.(b)

State Salary Manual 2017-2018 School Based Administrators C-8

School Based Administrators Effective July 1, 2017

Intern Compensation
Asst. Principal Beg. Salary $ 40,950
Fees & Tuition 4,100
$ 45,050

Funding
PFP 60% $ 24,570
4,100
$ 28,670

DPI 40% $ 16,380

($1,638/month)
2. Budget code
Principal Fellows are to be coded to 5420-066-117. Principal Fellows are 10-month
employees, not eligible for installment pay.
3. Additional Principal Fellows Information – 1st and 2nd Year
The following information describes the status of an individual during each year of
the Principal Fellows Program (PFP) as related to personnel and finance issues.
Year 1 Principal Fellows:
1) Are on a leave of absence without pay from his / her LEA during both years of the
fellowship.
2) Receive $30,000.00 of a scholarship/loan during the first year. The NC State
Education Assistance Authority issues the funds at the beginning of the fall
and spring semester to the financial aid departments of the Fellows’
university. Tuition and fees are taken out, and the balance is made available
through the financial aid offices for living expenses. (SL 2006-66 SB1741,
Section 9.16.(b), G.S. 116-74.42.(c1)
3) Does not earn annual, personal, sick, or holiday leave or longevity during either
year of the fellowship.
4) Participants do not qualify for unemployment benefits during either year of the
fellowship.
5) Retirement account is on hold during the two-year fellowship, although they may
choose to contribute while in the program or buy back the Fellowship years after
returning to service.
6) Teaching license is on hold – no experience is earned for the first year of the
Fellowship. The Fellow is responsible for keeping the license active / current
while on the leave of absence.

State Salary Manual 2017-2018 School Based Administrators C-9

School Based Administrators Effective July 1, 2017

7) Individual health insurance premium for both years is paid by the LEA granting
the leave of absence; however, the Fellow pays additional costs for a family plan
or co-pays.
8) May participate in any local benefits both years of the fellowship, e.g. life
insurance, dental insurance, as allowed by the LEA.

Year 2 Principal Fellows:

1) Are on a leave of absence without pay from his / her LEA during both years of the
fellowship.
2) Receive 60% of a current beginning assistant principal monthly salary
multiplied by 10, plus $4,100. This amount is divided in half and dispersed
from the NC State Education Assistance Authority twice per year to each
Fellow’s campus financial aid office at the beginning of each semester (fall
and spring). Tuition and fees are subtracted from the amount. The balance
can be accessed by Fellows for remaining expenses. (SL 2006-66 SB1741,
Section 9.16.(b), G.S. 116-74.42.(c1)
Separate and in addition to the scholarship loan, second year Fellows receive a
stipend through the NC Department of Public Instruction in the amount of
40% of a current beginning assistant principal monthly salary multiplied by
10. The money will be allotted from the NC Department of Public Instruction
to each Fellow’s internship school system during the internship year’s first or
second allotment. School finance officers will be informed via the Finance
Officer’s Weekly Newsletter the correct PRC for the Fellow. Each Fellow
will then receive a monthly check from the internship school system of the
amount less all applicable taxes. Federal, State, and FICA taxes are deducted
from the stipend. No other benefits are paid from the stipend.
3) Does not earn annual, personal, sick, or holiday leave or longevity during either
year of the fellowship.
4) Participants do not qualify for unemployment benefits during either year of the
fellowship.
5) Retirement account is on hold during the two-year fellowship, although they may
choose to contribute while in the program or buy back the Fellowship years after
returning to service.
6) One year of experience is earned on the teaching license for completion of the
internship – the year is added at the request of the NC Principal Fellows Program
to the Licensure Section at NCDPI upon completion of requirements as agreed
upon by the Principal Fellows Program and the NCDPI.
7) Individual health insurance premium for both years is paid by the LEA granting
the leave of absence; however, the Fellow pays additional costs for a family plan
or co-pays.
8) May participate in any local benefits both years of the fellowship, e.g. life
insurance, dental insurance, as allowed by the leave of absence granting LEA.

See also Allotment Policy Manual for other details on PRC 066.

State Salary Manual 2017-2018 School Based Administrators C-10

Teacher and Student Services Effective July 1, 2017

SECTION D
TEACHER AND STUDENT SERVICES

I. All Teacher and Student Services Personnel

A. DAILY RATE OF PAY
The following employees have their daily rate of pay based on 21.5 days regardless of the
number of week days in the month of service:
• all teachers,
• all student services personnel, and
• all employees in split position where one of the positions is based on a 21.5
day pay period daily rate.
EXAMPLE: An employee serves 50% of the day as a teacher (21.5 days basis) and 50%
of the day as an assistant principal (actual number of days in month basis). This
employee’s daily rate is calculated on 21.5 days per month.
NOTE: The term “daily rate of pay” for the purpose of General Statute 115C-12(8) or
for any other law or policy governing pay or benefits (i.e. Annual Leave Payout) based
on the teacher salary schedule shall not exceed one twenty-second (1/22) of a teacher’s
monthly rate of pay.
B. SALARY SCHEDULE PLACEMENT
S.L. 2017-57 Section 8.1
1. Teachers, school counselors, school social workers, and media coordinators
Those employed with the Public Schools of North Carolina are assigned a salary
on the appropriate classroom teacher salary schedule according to the class level
of their license, experience level, and area of assignment. (See Salary Schedules)
Beginning with the 2014-2015 fiscal year, in lieu of providing annual longevity
payments to teachers paid on the teacher salary schedule, the amounts of those
longevity payments are included in the monthly amounts under the teacher salary
schedule.
A teacher compensated in accordance with this salary schedule shall receive an
amount equal to the greater of the following:
(1) The applicable amount on the salary schedule for the applicable school year.
(2) For teachers who were eligible for longevity for the 2013-2014 school year,
the sum of the following:
a. The teacher's salary based on the 2013-14 legislated salary schedules
(S.L. 2013-360, Sec. 35.11.)

State Salary Manual 2017-2018 Teacher and Student Services D-1

Teacher and Student Services Effective July 1, 2017

b. The longevity that the teacher would have received under the
longevity system in effect for the 2013-2014 school year (S.L. 2013-
360, Sec. 35.11), based on the teacher's current years of service.
c. The annual bonus provided in 2014-15 (S.L. 2014-100, Sec. 9.1(e).)
NOTE: The above provision typically applies to teachers, school
counselors, school social workers, and media coordinators paid at the
top of their scale.
(3) For teachers who were not eligible for longevity for the 2013-2014 school
year, the sum of the teacher's salary and annual bonus in 2014-15 (S.L. 2014-
100, Sec. 9.1).
For more information on determining teacher salaries, see the Hold Harmless
document located at:
http://www.ncpublicschools.org/docs/fbs/budget/holdharmless16-17.pdf
NOTE: Only the following teachers and instructional support personnel shall be paid
on the "M" salary schedule, or receive a salary supplement for academic
preparation at the six-year degree level or at the doctoral degree level for the
2014-2015 school year and subsequent school years:
(1) Certified school nurses and instructional support personnel in positions for
which a master's degree is required for licensure.
(2) Teachers and instructional support personnel who were paid on that salary
schedule or received that salary supplement prior to the 2014-2015 school year.
(3) Teachers and instructional support personnel who (i) complete a degree at the
master's, six-year, or doctoral degree level for which they completed at least one
course prior to August 1, 2013, and (ii) would have qualified for the salary
supplement pursuant to State Board of Education policy TCP-A-006, as it was
in effect on June 30, 2013."
Please note: Teachers who obtain their masters in administration, but are
currently assuming the role of a classroom teacher must also meet one of the
above three (3) criteria in order to be paid on the masters, six-year, or
doctoral degree level.
EXCEPTION: YEARS OF EXPERIENCE
If the employee has multiple teaching areas, with different years of experience, the
employee shall be paid according to the years of experience in the area of assignment.
Please contact Salary Analyst to certify the years applicable. (See also page D-12
for Career Technical Teachers)

State Salary Manual 2017-2018 Teacher and Student Services D-2

Teacher and Student Services Effective July 1, 2017

EXCEPTION: HIGHEST LICENSE LEVEL

If an individual in a teaching or student services position holds at least one license
area beyond the required license level and completes at least one course prior to August 1,
2013, then that individual’s salary is certified at his or her highest education level of
licensure, even if the area of assignment is not the area with the highest-class level except
if the area of assignment is a provisionally licensed area, it must have a form G approval
for the provisionally licensed area of assignment. Without form G approval for the
provisionally licensed area of assignment, the salary will be certified at the class code level
indicated in the certification for provisional area.
* For those approved for master’s pay thru Form G, see page D-8 for Non-
Educational Master’s Degree and application for ‘M’ Supplemental Salary-Form G
Approval.
If neither (1), (2), nor (3) in the “NOTE” above are met, the individual will be
paid according to the license in the area of assignment.
Certification for audiologists, speech-language pathologists, and school psychologists
follows procedures in Section D IV.
2. Audiologists, school psychologists, and speech-language pathologists
The first step of the salary schedule for (i) school psychologists, (ii) school speech
pathologists who are licensed as speech pathologists at the master's degree level
or higher, and (iii) school audiologists who are licensed as audiologists at the
master's degree level or higher shall be equivalent to Step 6 of the "A" salary
schedule. These employees shall receive a salary supplement each month of ten
percent (10%) of their monthly salary, and are eligible to receive salary
supplements equivalent to those of teachers for academic preparation at the six-
year degree level or the doctoral degree level.
The twenty-sixth step of the salary schedule for (i) school psychologists, (ii) school
speech pathologists who are licensed as speech pathologists at the master's degree
level or higher, and (iii) school audiologists who are licensed as audiologists at the
master's degree level or higher shall be seven and one-half percent (7.5%) higher than
the salary received by these same employees on the twenty-fifth step of the salary
schedule.

3. School Nurses
For the salary basis of school nurses, see Section D V.

State Salary Manual 2017-2018 Teacher and Student Services D-3

Teacher and Student Services Effective July 1, 2017

C. ADVANCED DEGREE SUPPLEMENT

Session Law 2014-100, Section 8.3.(a)
Only the following teachers and instructional support personnel shall be paid on the “M”
salary schedule or receive a salary supplement for academic preparation at the six-year
degree level or at the doctoral degree level for the 2014-2015 school year and subsequent
school years:
(1) Certified School Nurses and instructional support personnel in positions for which
a master’s degree is required for licensure.
(2) Teachers and instructional support personnel who were paid on that salary
schedule or received that salary supplement prior to the 2014-2015 school year.
(3) Teachers and instructional support personnel who (i) complete a degree at the
master’s, six-year, or doctoral degree level for which they completed at least one
course prior to August 1, 2013, and (ii) would have qualified for the salary
supplement pursuant to the State Board of Education policy TCP-A-006, as it was
in effect on June 30, 2013.
If an individual in a teaching or student services personnel position is eligible to be paid
on an advanced or doctoral license s/he will receive an additional monthly supplement,
of:
• $126 per month for an advanced license and
• $253 per month for a doctorate license.

NOTE 1: The college/university makes the distinction if the degree qualifies as

advanced. Typically, an advanced degree is a 6th year degree, 30 hours beyond the
masters.

Effective Date for Salary Purposes

For salary purposes, ALL degrees above the bachelor’s level that are earned:
• prior to April 1 of the current school year will become effective in the
same pay period as the license effective date.
EXAMPLE: The license area effective date of a doctorate degree is 11/15 (as shown on
the Employment Inquiry screen). For salary purposes, this doctorate degree will be
effective for the entire month of November. All November paychecks, retroactive to
11/1, should reflect the pay increase. If the LEA pay period is from 10/15 – 11/15, the
pay increase should only apply beginning 11/1 and not 10/15 as the degree was earned
during the calendar month of November and not October.

State Salary Manual 2017-2018 Teacher and Student Services D-4

Teacher and Student Services Effective July 1, 2017

D. VETERAN TEACHER BONUS

S.L. 2017-57 SB 257 Section 8.8A
Any teacher with at least 25 years of teaching experience who is employed in a LEA on
October 1, 2017, shall be paid a one-time annual bonus of $385 by October 31, 2017. This
bonus is not subject to retirement.
Coding: PRC 045 - Veteran Teacher Retention Bonus

E. HIGHLY QUALIFIED NC TEACHING GRADUATE

S.L. 2017-57 Section 8.2 as amended by S.L. 2017-212 Section 2.3.(b)
A highly-qualified graduate who is employed by a LEA shall receive a salary supplement
each month at the highest level for which the graduate qualifies under this section

Highly qualified is defined as a classroom teacher who

• has zero years of experience on their educator license
• was employed for the first time as a classroom teacher on or after July 1, 2017
• graduated from an approved educator preparation program located in NC.
• graduated with a GPA of 3.75 or higher and met a certain score on edTPA or
PPAT assessments:
o A score of 42 or higher for the World Languages and Classical Languages
edTPA assessments (those with 13 rubrics)
o A score of 57 or higher for the Elementary Education edTPA assessment (those
with 18 rubrics)
o A score of 48 or higher for all other edTPA assessments (those with 15 rubrics)
o A score of 44 or higher for the PPAT assessment
o In all cases, these assessments must be nationally scored. Local scoring will not
be accepted.

Teaching Assignment

1. Low performing school

A highly qualified graduate, whose initial teaching assignment is in a low

performing school shall receive a monthly supplement of the equivalent of the
difference in the State funded salary of the graduate and the State funded salary of
a teacher on the “A” Schedule with 3 years of experience.

The graduate is eligible to receive the calculated supplement for up to 3 years of

employment, if they remain teaching in that school, or teach in another low
performing school or a low performing district.
State Salary Manual 2017-2018 Teacher and Student Services D-5
Teacher and Student Services Effective July 1, 2017

If the graduate has a break in service, he/she is no longer eligible for the supplement.

For 2017-18, the low performing schools shall be those schools designated by the
State Board of Education as low performing based on the 2015-16 or 2016-17
Accountability results.

2. Licensed and Teaching in a STEM or Exceptional Childrens (EC)

A highly qualified graduate, who is licensed and teaching in a science,

technology, engineering or mathematics (STEM) or EC shall receive a monthly
supplement of the equivalent of the difference in the State funded salary of the
graduate and the State funded salary of a teacher on the “A” Schedule with 2
years of experience.

The graduate is eligible to receive this supplement for up to 2 years of

employment, if they are licensed and teaching in a STEM or EC area, without a
break in service.

3. A highly qualified graduate, who does not qualify for supplements under E1 or E2
shall receive a monthly supplement of the equivalent of the difference in the State
funded salary of the graduate and the State funded salary of a teacher on the “A”
Schedule with 1 year of experience.

The graduate is eligible to receive this supplement for up to 1 year of employment

without a break in service.

Coding: PRC 028 - Bonus for Highly Qualified NC Teaching Grad

F. EXTENDED DAY AND EXTRA PAY

Any work that a teacher does in the confines of the school day, which is established by
the local board of education, does not constitute extended day and therefore makes this
time ineligible for extra duty pay.
State funds may not be used to pay certified instructional personnel for a planning period
that is outside of the regular instructional day. Therefore, if a school decides to require a
teacher to teach an additional class and to schedule their planning period after the regular
instructional day, no State funds may be used to provide additional compensation.

State Salary Manual 2017-2018 Teacher and Student Services D-6

Teacher and Student Services Effective July 1, 2017

Extended Day Pay Computation

The computation of payment for extended day duties for all employees is based on a
standard number of hours worked per month. The number of hours in a work month can
be obtained by using the following formula:
Formula: Hours per day x days in week = hours per week x weeks in year =
hours per year ÷ months in year = hours per month (Hours refer to work hours.)

Table: Hours Per Month

8.0 X 5 = 40.0 X 52 = 2,080 ÷ 12 = 173.33
7.5 X 5 = 37.5 X 52 = 1,950 ÷ 12 = 162.50
7.0 X 5 = 35.0 X 52 = 1,820 ÷ 12 = 151.66
6.5 X 5 = 32.5 X 52 = 1,690 ÷ 12 = 140.83
6.0 X 5 = 30.0 X 52 = 1,560 ÷ 12 = 130.00

Divide the hours of extended-day time worked by the appropriate hours per month from
the table; multiply this result by the employee’s monthly salary to determine the
extended-day payment.
Example: An employee works in a local education agency that considers 7.5
hours a regular workday. Forty (40) hours of extended-day time was worked in
November. The regular monthly salary is $2,500.
Extended-Day Payment = 40 ÷ 162.50 = 24.62% X $2,500 = $615.50
G. PROVISIONAL LICENSES: FAILING TO MEET REQUIREMENTS
When an educator fails to meet the educational requirements for maintaining a
provisional license, the license will be classified as expired.
Removal of the provisional area to reinstate the initial license may result in:
• ineligibility to serve in the specific capacity and/or
reduction to a lower pay level.

State Salary Manual 2017-2018 Teacher and Student Services D-7

Teacher and Student Services Effective July 1, 2017

II. Teachers
A. TEACHER BUDGET CODES AND THE ATTACHMENT A
All budget codes are listed in the Chart of Accounts and the Attachment A document.
Teachers’ certified salary is coded to one of the following object codes:
121 – Classroom Teacher
123 – JRROTC
124 – International Faculty Exchange
127 – Master Teacher
Attachment A provides a list of the licensure requirements for each budget code. If a
particular budget code is not in the Attachment A document, the salary for the
employee will not certify. Be sure the budget code is listed specifically in the
Attachment A document. Requests for codes to be added should be directed to the
School Reporting Section. This document can be found at "Attachment A". If an
individual does not have the required educator license required for the budget code, the
salary system will create an audit exception.
129 - Held Harmless Salary – include the dollar amounts above the 2017-2018
salary when calculating based on 2013-2014 salary plus longevity. 129
object code is not in Attachment A.
B. NON-EDUCATIONAL MASTER’S DEGREE AND APPLICATION FOR ‘M’
SUPPLEMENTAL SALARY – FORM G APPROVAL
Effective July 1, 1993, the Licensure Section began authorizing salary payments on the
class ‘M’ teacher license for teachers who hold a master’s degree in a non-teaching area
and the degree is directly relevant to the teacher’s area of assignment. Effective
November 3, 2005, the Licensure Section began authorizing salary payments on the class
‘S’ teacher license for teachers who hold an advanced degree and is directly relevant to
the teacher’s area of assignment.
Effective July 1, 2003, a list of individuals by LEA who are currently on the "M"
salary schedule can be viewed on the website (http://licsalweb.dpi.state.nc.us). It is the
LEA’s responsibility to review the web page and send the list to Licensure for any
additions or deletions. For new employees who hold a master's or advanced degree in a
non-teaching education area a Form G - Request for Authorization of Graduate Salary
must be submitted. For a current employee whose area of assignment changes and the
teacher is no longer eligible for ‘M’ level salary, please notify Salary. This information
must be submitted early in the new school year for proper placement on the “M”, “S” or
“D” salary schedule.
NOTE: The Form G list available on the LicSal website is managed by
Licensure; Salary Administration does not monitor or update this list.

State Salary Manual 2017-2018 Teacher and Student Services D-8

Teacher and Student Services Effective July 1, 2017

A new Form G must be submitted for each school number assignment. Therefore,
the “M”, “S”, or “D” salary is only valid for the school on the Form G. It is the
LEA’s responsibility to be sure that the Form G is on file for each school number.
Licensure cannot guarantee processing of any Licensure requests, including for
current year salary adjustments, after April 15th. If a License request is submitted
after April 15th and is not processed in the current fiscal year, your LEA is
responsible for any resulting salary audit exception.
NOTE: Authorized users can view the list from the Licensure and Salary Info Center
(http://licsalweb.dpi.state.nc.us) or the Non-Public Professional Experience Info Center.
C. NBPTS CERTIFICATION
1. Eligibility for NBPTS Pay
Teachers who meet the following criteria are paid based on National Board for
Professional Teaching Standards (NBPTS) certification and on the highest-license
level outlined in Section D, I, C of this manual.
The teacher holds a valid certification from the National Board for Professional
Teaching Standards (NBPTS), and
1. The teacher spends at least seventy percent (70%) of his or her work time:
a. in classroom instruction. Most of the remaining 30% of time should be
spent in areas such as mentoring teachers, doing demonstration
lessons, writing curricula, developing and leading staff development
programs,
OR
b. media coordinators, guidance counselors, career development
coordinators, and instructional coaches at Title I schools, if the
employee works 70% of their time in these specific areas. Only
Instructional Coaches are required to be at Title I schools to qualify for
NBPTS.
NOTE: If an employee is employed in an area other than classroom instruction
(e.g. library/media or school counselor) their license must be clear of any
deficiencies to be eligible for the 12% pay differential. Therefore, a classroom
teacher cannot be paid the NBPTS differential, if they are working in media, and
their media license has deficiencies (e.g. Provisional).
PLEASE NOTE: The 12% differential is calculated based on the employee’s
salary on the bachelor’s salary schedule only.
Other Instructional support personnel are not eligible to be paid the National
Board for Professional Teaching Standards (NBPTS) Pay Differential.

State Salary Manual 2017-2018 Teacher and Student Services D-9

Teacher and Student Services Effective July 1, 2017

NOTE: The Role of the Instructional Coach

The Instructional Coach is a peer-support role which involves direct interaction
with teachers for the purpose of improving instructional practice. Instructional
Coaches may be district or building-based professionals.
The primary duties of an Instructional Coach are to:
• Provide job-embedded modeling and support to help colleagues
implement effective instructional strategies, understand content standards
or other program practices, and recognize how various components of the
curriculum link together
• Facilitate professional learning opportunities to help educators master of
the North Carolina Professional Teaching Standards, often by
demonstrating a lesson, co teaching, or observing and giving feedback
Please submit a separate form, for each school location employed, to the
following link for the salary analysts to certify NBPTS pay for instructional
coaches: http://www.ncpublicschools.org/fbs/finance/forms/
See the Guidelines for National Board for Professional Teaching Standards
(NBPTS) Pay Differential document on the FBS website at
www.ncpublicschools.org/docs/fbs/finance/legislation/salarypersonnel/nbptsguide
lines.pdf.
It is the responsibility of the LEA central office to ensure that the teachers receiving
NBPTS pay meet the above criteria. DPI may request documentation and a letter
from the central office, substantiating the criteria for NBPTS pay. In the event that
DPI concludes that a teacher is not appropriately paid, the LEA will be required to
refund the State for the entire amount of the exception.

2. Salary schedules
NBPTS certified personnel serving as teachers who meet the criteria above are
paid from the NBPTS certified salary schedules.
3. Budget codes
The same budget codes are used for NBPTS certified teachers as used for non-
NBPTS teachers.
4. Pay Indicator
Individuals with salaries certified on the NBPTS salary schedule will have an ‘N’
in the seventh digit of the pay level.
EXAMPLE: Mary Smith is a teacher with NBPTS certification, ‘M’ license, and
ten years of experience. Her pay level will be assigned by DPI as M 10 N.

State Salary Manual 2017-2018 Teacher and Student Services D-10

Teacher and Student Services Effective July 1, 2017

5. Effective Dates
For pay purposes, the effective date is July 1 of the school year that NBPTS
certification is earned. NBPTS certificates will expire according to the expiration
date listed on the NBPTS certificate.
EXAMPLE: Mary Smith is notified in November of 2007 that she has become
NBPTS certified. She will be paid from the NBPTS salary schedule effective July
1, 2007. Her certificate will expire in November of 2017 and will need to be
renewed as of this date in order to continue to receive payment for NBPTS in the
2017 school year after the November expiration date.
6. NBPTS candidate funding
Beginning in 2010-2011, assessment fees will no longer be funded by the state.
Candidates may receive a loan through the State Education Assistance Authority
for the NBPTS assessment fee. Eligibility for receiving a loan and the three days
(3) days of paid leave is based on the candidate:
(1) Having completed three full years of teaching in a North Carolina public
school; and
(2) Having (i) not previously received State funds for participating in any
certification area in the NBPTS program, (ii) repaid any State funds
previously received for the NBPTS certification process, or (iii) received a
waiver of repayment from the State Board of Education.
The candidate will have three years to pay the assessment fee back to the State
Education Assistance Authority. The candidate will receive up to three (3) days
of paid leave, to be scheduled and approved by the candidate’s supervisor, to
participate in the NBPTS program. This leave should be coded as leave with
pay.
It is the responsibility of the LEA to determine funding eligibility of NBPTS candidates.
7. Substitute Code
The substitute used for the NBPTS candidate’s leave should be paid under PRC
011 and coded to either object code 163, 164 or 166, consistent with how the
teacher is normally coded.
8. Additional information
For further information on National Board Certification contact the North
Carolina Program Coordinator for National Board Certification or visit the
website at www.ncpublicschools.org/nationalboardcertification/ or
www.nbpts.org.

State Salary Manual 2017-2018 Teacher and Student Services D-11

Teacher and Student Services Effective July 1, 2017

D. CAREER TECHNICAL TEACHERS

Years of Experience
When a classroom teacher is re-assigned to:
• a career technical teaching position and
• has more years of experience (due to creditable work experience) in the
career technical license area than in the academic area
placement on the salary schedule shall be in accordance with work experience
granted in the career technical license area.
If the teacher then returns to a regular classroom teaching position, he/she will be
paid in accordance with the years of experience in the academic area. Please
contact Salary Analyst to certify the years applicable.
Effective July 1, 1999, local education agencies can pay career technical teachers
holding a limited license from PRC 001. Please contact the salary analysts to
certify their salaries in PRC 001.
E. ROTC INSTRUCTORS
The contracts between the military and LEAs for the Junior ROTC programs require that
ROTC instructors are compensated at their military active duty pay level. ROTC
instructors should be coded to 5110-001-123.
1. Military contract formula
The formula for determining the salary is as follows:
1. Active Duty Pay - Military Retirement = Difference to be compensated.
2. Difference to be compensated =
• 50% paid from
o LEA local funds or
o State funding from identified state allotted teaching positions
(based on license and years of experience), and 50% paid by the
military.
If the total compensation based on the military contract formula is less than what an
individual would earn on the state salary schedule (based on the license rating), the
local school system MUST add funds to compensate the instructor at the state salary
level.
Coding and Calculations:
MIP – $6,500.00 (sample only)
Certified Salary for A10 = $4,055.00 (FY2018)

State Salary Manual 2017-2018 Teacher and Student Services D-12

Teacher and Student Services Effective July 1, 2017

State Fund with Object code 123:

Net Gross Amount: $3,250.00 ($6,500.00 x 50%)
% Employed: 80.15% ($3,250.00 ÷ $4,055.00)
Local Fund with Object code 123:
Net Gross Amount: $805.00 ($4,055.00 - $3,250.00)
% Employed: 19.85% ($805.00 ÷ $4,055.00)
Local Fund with Object code 187:
Difference between MIP and Certified Salary
Net Gross Amount: $2,445.00 (($6,500.00 - $4,055.00)
2. Use of a state-allotted position for a ROTC instructor
State regulations permit:
• identification of a state-allotted teaching position up to 50% of the MIP dollar
amount (no additional positions are provided and no career technical funds
can be used) and
• use of that position to pay a Junior ROTC instructor provided the LEA
employs another teaching position using local funds to replace the use of the
state-allotted position. For example: the position in local funds must match the
percentage employed in the state funded position.
3. Experience
The Licensure Section will award up to 10 years of educator experience for
military service (based on a minimum of 20 years of retirement from the military).
This military experience credit may not be transferable to other teaching licenses
(e.g. Assistant Principal, math etc). Check with the Licensure Section.
Credit will be given for teaching experience in the public schools on a year-for-
year basis.
NOTE: Questions and answers on active military leave can be found online at
www.ncpublicschools.org/fbs/finance/legislation/salarypersonnel/military.
F. BRASS TO CLASS ACT
Session Law 2013-268. The Corporal Pruitt Rainey Brass To Class Act: The State Board
of Education shall establish rules for awarding credit for salary purposes to principals,
assistant principals, and teachers who served in the Armed Forces of the United States and
who have retired or who have received an Honorable Discharge. The following rules will
apply to military veterans initially employed by local school administrative units in the 2014-
2015 school year and beyond.

State Salary Manual 2017-2018 Teacher and Student Services D-13

Teacher and Student Services Effective July 1, 2017

NORTH CAROLINA STATE BOARD OF EDUCATION, Policy Manual, Policy ID

Number LICN-006, POLICIES RELATED TO EXPERIENCE/DEGREE CREDIT
FOR SALARY PURPOSES

6.35 Non-teaching Experience Credit for Military Experience in Leadership Roles

Consistent with TCP-A-006.20, at the recommendation of an employing NC LEA, the

Department shall award non-teaching experience credit for military experience for leadership
roles performed while on active military duty. This applies to military veterans initially
employed by an NC LEA starting July 1, 2014. With respect to non-teaching military work
experience that is not directly related to the area of licensure or work assignment, one full
year of experience credit shall be awarded for every two years of full-time leadership duties
while on active military duty in the Armed Forces of the United States, regardless of
academic degree held while in instructional or leadership roles.

“Non-teaching Experience Credit for Military Experience in Leadership Roles” shall be

defined as professional work experience in one or more of the official United States military
branches while on active military duty that is clearly a leadership role and is verifiable on
government issued service documents. Military service for which this credit is awarded must
be characterized as honorable. Experience credit for “Leadership Roles” is limited to
verifiable experience in a military leadership position with primary responsibility over a team
of other military service members following successful completion of a sanctioned military
leadership course. Members eligible for this non-teaching work experience credit are:
commissioned officers, warrant officers, and non-commissioned officers. Junior enlisted
members that have not completed formal military leadership training are excluded from
eligibility for this credit.

Non-Teaching work experience that is directly related to an individual’s area of licensure and
work assignment shall be credited as set forth in Section 6.20.

Military experience credit may only be awarded once for each role period (i.e. no overlapping
credit award).

This provision does not apply to JROTC Instructors covered under TCP-A-6.30.

G. DRIVER TRAINING TEACHERS

Driver Training Instructors shall be paid within the salary range of the pay grade for their job
classification, based on a 40-hour workweek. If the established workweek is less than 40
hours, the hourly rate of pay must be based on a 40 hour workweek. Driver Training
Instructors shall be paid based on the following pay grades:

Pay grade 66
DMV certified instructors without a NC educator license

Pay grade 68
DMV certified instructors with a NC educator license but no license area 096 - Safety and
Driver Education

Pay grade 70
NC educator license with subject area 096 - Safety and Driver Education
State Salary Manual 2017-2018 Teacher and Student Services D-14
Teacher and Student Services Effective July 1, 2017

If an individual was employed as a driver training instructor prior to July 1, 2014 and was
paid higher than the maximum allowable of the irrespective pay grade, the Local Education
Agencies may continue to pay at the higher rate, but it is not required.

Driver training teachers who only hold DMV certificates, not a driver training educator
license, must be coded to 5110-012-148.

H. MENTORS
The State Board of Education has adopted a policy (LICN-004) requiring each initially
licensed teacher to be assigned a qualified, well-trained mentor as soon as possible after
employment. Mentors are assigned to assist initially licensed teachers during their first 3
years of employment in a North Carolina public school system. This policy was
developed in response to the requirements of the Excellent Schools Act of 1997.

Compensation
Mentor teachers are assigned to provide support and assistance to beginning
teachers. No funding was provided by the North Carolina General Assembly
since the 2011 - 2012 fiscal year for the purpose of mentoring. Each local school
administrative unit determines the amount of compensation paid to school based
teachers serving as mentors.
To qualify for mentor pay, a mentor must be:
1. assigned to a newly licensed teacher who has less than 6 months of
teaching experience, or
2. assigned to a teacher in their second year of teaching and who qualified for
a paid mentor during the previous year, or
3. assigned to a first year instructional staff member who has not previously
been a teacher, or
4. assigned to a teacher in their second year who has one year or less of
teaching experience out of state, in a private school, or in a charter school.
State-funding should not be used to provide mentors for superintendents,
associate superintendents, or assistant superintendents; principals, assistant
principals or central office staff; or teachers with classroom teaching experience
other than that identified above.
NOTE: Mentor stipends are to be coded to 5xxx-xxx-193. Full-time mentor salary
should be coded to 5xxx-xxx-134.

State Salary Manual 2017-2018 Teacher and Student Services D-15

Teacher and Student Services Effective July 1, 2017

I. NEW TEACHER ORIENTATION

Individuals are eligible for new teacher orientation if they:
• have never taught before, (including out of county, state or country) or
• have taught less than 6 months, or
• are lateral entry teachers with only non-teaching work experience on their
license (See below for lateral entry staff development requirements); or
• are workforce development (vocational) teachers with only non-teaching work
experience on their license; or
• are employed with an emergency permit to practice; or
• ROTC instructors with zero years of teaching experience (only non-teaching
experience),
and
• in prior years, have never participated in the new teacher orientation program.
If the teacher does not have zero years on his or her license due to additional experience
being credited, the Licensure Section must verify if the experience is teaching or non-
teaching.
Eligible new teachers may be paid up to a maximum of three (3) days from State or
Federal funds.
New teacher orientation should be paid at the teachers certified rate.
Local Education Agencies must contact the Salary Analysts at DPI to manually
approve and certify New Teacher Orientation for teachers with more than zero
years’ experience on their license.
NOTE: Student Services Personnel do not qualify for this orientation.
In order for an eligible teacher to be paid for this orientation, the orientation must
take place outside of the normal instructional calendar. No additional pay will be
allowed if the orientation takes place on a workday or on a regular instructional
day.
J. LATERAL ENTRY TEACHERS
No Child Left Behind legislation requires all lateral entry teachers to complete 10 days of
staff development BEFORE they enter the classroom. This staff development must be
coded to object 196, workshop participant and funded out of allowable dollar allotments.
The lateral entry teacher should be paid a minimum of an A-00 salary. If the teacher does
not have any teaching experience and is eligible for new teacher orientation, the final
three days of staff development may be coded to object 125 new teacher orientation.
These three days may be paid at the certified rate.
No experience credit will be given for these staff development days.

State Salary Manual 2017-2018 Teacher and Student Services D-16

Teacher and Student Services Effective July 1, 2017

K. RETIRED TEACHERS SUBJECT TO THE SALARY EARNINGS CAP

Retired teachers may be hired subject to a salary earnings cap. As of November 1, 2005
they are subject to the same six (6) month break in service. During the six (6) month
break, the employee shall not work in any capacity in an organization participating in the
Teachers’ and State Employees’ Retirement System including part-time, temporary,
substitute, part time tutor or contractor service.
For additional information, please see the Benefits and Employment Policy Manual,
Section 16.1. and or Guidance on Return-to-Work Laws for Members of the Teachers’
and State Employees’ Retirement System (TSERS) in NC Department of State Treasurer.
Retired teachers subject to the cap are coded the same way as a regular employee
(e.g. 121).
NOTE: The Retirement System adjusts the earnings cap due to inflation in January of
each year. Retiree is subject to the earnings restrictions below. Retiree can earn
whichever is greater:

• 50% of your gross pre-retirement salary (excluding termination payments) or

• $32,260 (2017 amount)

Salary Assignment
A local board of education may pay a retired teacher hired under this provision no more
than the employee would have received on the teacher salary schedule, excluding
longevity, had the employee not retired.
NOTE: A local board of education may pay a retired teacher hired under these provisions
less than his or her certified rating. Please notify the Salary Analysts to manually
certify this negotiated rate.

L. INTERNATIONAL FACULTY EXCHANGE TEACHERS

State Board policy allows LEAs to convert teaching positions to dollars to cover the
contract cost for International Faculty Exchange Teachers.
For the 2017-2018 school year, the conversion to dollars shall be $64,558 (average
teacher salary, with benefits). The dollars from this conversion will be allotted to PRC
020 International Faculty Exchange.
The Appropriations Bill, SL 2016-94 Section 8.16, modified the allowable uses for the
conversion dollars to costs associated with supporting IFE teachers within the local
education agency:

• salaries (commensurate with their experience levels) and State approved bonuses
State Salary Manual 2017-2018 Teacher and Student Services D-17
Teacher and Student Services Effective July 1, 2017

• costs associated with:

o programming and related activities
o background checks
o medical coverage
o Other program administration services in accordance with federal
regulations
To request the conversion, the LEA must submit the International Faculty Exchange
Position Conversion to Dollar Allotment Request form.
Please return your form to Helga Fasciano, Special Assistant for Global Education, for
review and approval. Signed forms may be sent one of two ways: emailed to
helga.fasciano@dpi.nc.gov or faxed to 919-807-3826
Questions regarding international faculty exchange programs or this conversion process
may be directed to Ms. Fasciano at helga.fasciano@dpi.nc.gov or phone, 919-807-3864.

M. SUMMER SCHOOL
Summer school teachers are paid in accordance with their teaching license rating on the
teacher salary schedule.
1. Lead Teacher Positions/Summer School
Teachers, who are assigned to work as the lead teacher (budget code xxxx-069-
135) for summer school programs, will receive a salary increase of four percent
(4%) above their base certified salary (i.e. $4000 during regular school year,
$4160 for summer assignment only).
Lead teachers are not eligible for NBPTS differential.
This special salary assignment is applicable for the summer school program
only.
2. Teacher reassigned to site supervisor
Teachers reassigned to work as a site supervisor (object code 113) during the
summer school period shall be assigned to a School Administrator I-VII category
by the local board of education.
Salary determination will be made by the local board of education within the
salary range that corresponds to the School Administrator I-VII assignment.

State Salary Manual 2017-2018 Teacher and Student Services D-18

Teacher and Student Services Effective July 1, 2017

N. DPI CONSULTANT
Teachers assigned to work with DPI on a statewide or regional instructional basis (e.g.,
state teacher of the year, PBL regional coordinator, Recruiters, Educators on Loan, etc.)
during the school year are to be paid at the same monthly rate as they would earn in the
position they held prior to being named a teacher-on-loan plus 6% above their certified
salary for the length of their assignment at DPI.
It is common practice for LEAs to continue to pay these individuals their local
supplements. Local Supplements may not be paid from State funds.
If a state Teacher of the Year returns to the classroom in an instructional role, they will
continue to receive their normal salary plus 6%. The teacher will also have the option of
eleven or twelve months of employment. The additional one or two months may include
work on local, regional and state initiatives; working with beginning teachers; serving on
local, regional and state committees; developing and delivering professional
development; or other functions as assigned by the employing LEA. The teacher will be
responsible for signing a waiver form if he/she opts out of the twelve (12) months of
employment.
NOTE: Regional consultants and Closing the Gap consultants do not qualify for this 6%
increment.
Coding
The allotment for the DPI consultant is in PRC 096 Special Position Allotment.
Individuals should be coded to school number “000”.
Effective date
For salary purposes, the consultant position is effective with the first day of the
consulting contract.
O. INTERIM TEACHERS
An interim teacher may be employed when a vacancy in a teaching position exists by
separation of employment. An interim teacher may not be employed to replace a
permanent employee who is using paid leave.
1. Pay Basis
An interim teacher will be paid at his or her certified salary rating if:
• the interim employee is licensed in the area of assignment and
• service in the interim position is more than 10 teaching days, and
• is coded with an object code of 121.
An LEA may want to see if it is an advantage to the LEA or the individual to
request a provisional license if the interim is certified but working out-of-field.
This may allow the individual to be paid with state funds and receive experience
State Salary Manual 2017-2018 Teacher and Student Services D-19
Teacher and Student Services Effective July 1, 2017

credit. However, the interim employee may be paid at the substitute rate if he or
she requests to be paid at the substitute rate.
An interim teacher must be paid at the substitute rate if:
• the interim employee is not licensed in the area of assignment or
• service in the interim position is 10 teaching days or less,
• is coded with an object code of 122.
Interim teachers coded to 122 (non-certified) do not earn experience credit.
EXCEPTION: Retirees re-employed as classroom teachers must be coded to
object code 121 as outlined in Section D and K above.
2. Budget code
Certified interim teachers are paid from the budget code from which the regular
teacher (XXXX-XXX-121) being replaced was paid. Therefore, all interim
teachers must be paid from the program report code from which the regular
teacher being replaced was paid.
3. "Permanent" status
The interim teacher will be afforded all benefits due a permanent employee, if the
period of interim employment will be at least six full consecutive monthly pay
periods. (Benefits and Employment Policy Manual 1.1.2 (b) and 12.1.3.)

III. Substitute Teachers

A person is considered a substitute when filling in for a teacher who is on paid leave,
not filling an interim position.
A. PAY BASIS
Current pay rates are indexed to the A-00 teacher rates.
% of A-00
Minimum Dollar Maximum Daily
Substitute Teacher Rate
Amount Rate
(calc. on 22 days)
Licensed $103 159 65%
Unlicensed $80 159 50%

Licensed
For licensed substitutes working either part-time or full-time, the pay rate is at least 65%
of the A-00 teacher calculated on a 22 day month (not 21.5). The maximum pay rate
allowable is the licensed daily rate of pay calculated on a 22 day month.

State Salary Manual 2017-2018 Teacher and Student Services D-20

Teacher and Student Services Effective July 1, 2017

A licensed substitute must hold a current North Carolina license.

Unlicensed
For unlicensed substitutes working either part-time or full-time, the pay rate is at least
50% of the A-00 teacher rate calculated on a 22 day month (not 21.5). The maximum pay
rate allowable is the daily rate of licensed substitutes pay calculated on a 22 day month.
NOTE: Under no circumstances can an unlicensed substitute earn more than a licensed
substitute; however, the pay rate can be the same for both.
B. FULL TIME SUBSTITUTES
A full-time substitute must work at least 30 hours per week and is expected to be
employed at least six consecutive months. Full-time substitutes earn the same benefits as
other employees and are paid as a substitute.
Full-time substitutes must be coded with an object code of 164.

C. NON FULL-TIME SUBSTITUTES

Substitute teachers who are not classified as full-time can only be paid for the actual
number of days worked. This payment does not include the option of pay for weekends,
pay for holidays, etc.
D. TEACHER ASSISTANTS AS A SUBSTITUTE
When a teacher assistant is assigned to serve as a substitute teacher, the daily rate paid
shall be the same as the daily rate for an entry level teacher with an ‘A’ license (A-00)
(calculated on 21.5 days).
An absence code (Reason Code 37) is to be charged to the regular teacher assistant
assignment (object code 142) for each day or half-day the teacher assistant serves as a
substitute. The PRC for the payment of the teacher assistant’s substitute payment is the
same PRC from which the teacher assistant is normally paid, with the exception of
substitute payment for staff development activities.
E. FUNDING SOURCE
1. Instructional Personnel
Unless otherwise required, a substitute for a regular teacher is paid from the same
source of funds from which the regular teacher is paid. If the teacher is paid from
more than one fund, the substitute will be paid at the same percent from each fund
as the teacher for the appropriate number of days.
Example: A teacher is 50% state and 50% local and is absent one day. The
substitute will be paid for one day at 50% state and 50% local; NOT ½ day at
100% state and ½ day at 100% local.
State Salary Manual 2017-2018 Teacher and Student Services D-21
Teacher and Student Services Effective July 1, 2017

Exceptions:
a. Substitute Pay for Staff Development:
The PRC used for the substitute’s payment due to staff development activities
is the same PRC used for the teacher’s staff development payment. Substitute
payments for staff development activities are not charged to object 312
(Workshop Expenses), but to one of the approved substitute pay object codes.
b. Substitute Pay for Child Involvement Leave:
Substitutes employed for teachers taking Child Involvement Leave shall be
paid from Local funds only.
2. Principal Replacement
A substitute employed to replace the teacher who fills in for a principal shall be
paid from the same source of funds as that of the principal’s salary (local, state or
federal). An assistant principal filling in for a principal does not constitute a
substitute. Additional pay is not applicable to the assistant principal due to the
terms in the contract of regular duties associated with the position of assistant
principal.
3. Exceptional Children Requirements
When non-instructional temporary replacement personnel are required in the
Exceptional Children Program, the replacement person shall be paid from the
same source of funds as the employee being replaced. If a teacher assistant is
absent and a temporary replacement teacher assistant is required by law to be
placed in that absent position, the temporary replacement teacher assistant is paid
based on the non-certified salary schedule, which includes teacher assistant. The
same source of funds as the absent teacher assistant should be used.

State Salary Manual 2017-2018 Teacher and Student Services D-22

Teacher and Student Services Effective July 1, 2017

IV. Student Services Personnel

A. STUDENT SERVICES PERSONNEL POSITIONS AND BUDGET CODES
1. Student Services Personnel paid on the Teacher Salary Schedule:
Positions Object Codes
School Counselor (licensure area 00005) 131
School Social Worker (licensure area 00006) 131
Nationally Certified School Nurse
(no license area assigned by DPI) 131
Media Coordinator (see "Attachment A") 131
Full-Time Mentors 134
Instructional Coaches 135

2. Student Services Personnel paid starting at the 6th Step of the A Teacher Salary
Schedule:

Positions Object Codes

Speech-Language Pathologist (licensure area 88082) 132
Audiologist (licensure area 88003) 132
School Psychologist (licensure area 00026) 133

3. Student Service Personnel paid on the Non-Certified Salary Schedule:

Positions Object Codes

Non-Nationally Certified School Nurse
(no license area assigned by DPI) 146

B. AUDIOLOGISTS LICENSED BELOW THE MASTER’S DEGREE LEVEL

Audiologists licensed below the master’s level in license area 88003 are to be
compensated on the teacher salary schedule according to the number of years on their
license and their highest level of education. (See Salary Schedules for salary ranges).

State Salary Manual 2017-2018 Teacher and Student Services D-23

Teacher and Student Services Effective July 1, 2017

C. SPEECH-LANGUAGE PATHOLOGISTS LICENSED BELOW THE MASTER’S

DEGREE LEVEL
Speech-language pathologists licensed below the master’s degree level in area 88082 are
to be compensated on the teacher salary schedule according to the number of years on
their license and their highest level of education. (See Salary Schedules).
D. PROVISIONALLY LICENSED SCHOOL PSYCHOLOGISTS
School psychologists who are provisionally licensed and have not completed the sixth
year education requirement will be compensated on the master’s degree ‘M’ teacher
salary schedule.

State Salary Manual 2017-2018 Teacher and Student Services D-24

Teacher and Student Services Effective July 1, 2017

V. Other Certified Personnel

A. OVERVIEW
Other certified personnel are employed in positions with job classifications requiring
professional certification as prescribed by the State Board of Education. These positions
do not require a professional license issued by the Licensure Section and are not required:
• to complete an approved education program or
• to achieve a specified minimum score on the National Teacher’s
Examination/Praxis Examination.
B. SCHOOL NURSE
Effective July 1, 2002, school nurses employed in the public schools prior to July 1,
1998, shall not be required to be nationally certified to continue employment. Therefore,
all school nurses employed since July 1, 1998 are required to be certified by either:
• the American Nurses Credentialing Center (ANCC) or
• the National Board for Certification of School Nurses (NBCSN)
• 1. Prerequisites for national certification:

Association Initial Certification Requirements

American Nurses ANCC has discontinued its program for initial certification
Credentialing in school nursing. ANCC only provides re-certification in
Center (ANCC) school nursing for nurses who hold current ANCC
certification in school nursing.
National Board for Required:
Certification of Current license as a registered nurse in the U.S. or
School Nurses territories;
(NBCSN) A baccalaureate degree or higher in nursing or a health-
related field; and
Recommended to also have completed a year or more of
practice in school nursing.

For additional information:

The American Nurses National Board for Certification of
Credentialing Center School Nurses, Inc.
8515 Georgia Ave, Suite 400, 1350 Broadway, 17th Floor
Silver Spring, MD 20910-3492 New York, NY 10018
1.800.284.2378 1.888.776.2481 (toll free)
212.356.0678 (fax)

State Salary Manual 2017-2018 Teacher and Student Services D-25

Teacher and Student Services Effective July 1, 2017

www.nbcsn.org
2. Salary basis
Nationally certified school nurses who are employed in the public schools as
nurses shall be paid on the classroom teacher’s ‘M’ salary schedule according to
their years of experience. The Licensure Section does not currently license school
nurses. LEAs will assign years of experience for their nationally certified school
nurses using the formula Licensure uses to determine non-teaching experience for
workforce development health occupations. Contact the Licensure section if you
have any question on the rules for assigning non-teaching experience.
Non-nationally certified school nurses should be paid within the non-certified
nurse salary range.
3. Budget code
Budget code 5840-xxx-131 should be used to code the nationally certified school
nurses.
Budget code 5840-xxx-146 should be used to code the non-certified school
nurses.
4. Daily rate of pay
Nationally certified school nurses are paid based on 21.5 days regardless of the
number of weekdays in the month of service.
Non-certified school nurses whose term of employment is exactly 10 months (215
days) will be paid based on 21.5 days in a month. Those non-certified school
nurses whose term of employment is not exactly 10 months (215 days) will be
paid based on the actual number of workdays in a month (20, 21, 22, or 23).
5. Employing non-certified school nurses
LEAs may employ, if necessary, non-certified nurses. However, they must be
hired with the stipulation that they become nationally certified within three years
of their hire date.
Rule: Until national certification is attained, their salary shall be assigned
according to the non-certified nurse ranges.

State Salary Manual 2017-2018 Teacher and Student Services D-26

Non-Certified Personnel Effective July 1, 2017

SECTION E
NON-CERTIFIED PERSONNEL
I. Salary Determinations
A. DAILY RATE OF PAY
Effective July 1, 2005, school-based non-certified employees whose term of employment
is exactly 10 months (215 days) will be paid based on 21.5 days in a month.
School-based non-certified employees whose term of employment is not exactly 10
months (215 days), and all central office non-certified employees will be paid based on
the actual number of weekdays in a month.
EXCEPTION: All teacher assistants will be paid based on 21.5 days in a month.
B. NON-EXEMPT HOURLY RATE OF PAY
Compute the hourly rate of pay for non-exempt employees using the following
calculations:

Step Calculation

1 Monthly Salary x 12 = Annual Salary

2 Annual Salary ÷ 52 = Weekly Salary

3 Weekly Salary ÷ 40 = Hourly Rate

C. SALARY BASIS
Session Law 2017-57 Senate Bill 257

SECTION 8.7.(a) For the 2017-2018 fiscal year, the annual salary for noncertified public
school employees whose salaries are supported from State funds shall be increased as
follows:

(1) For permanent, full-time employees on a 12-month contract, by one thousand dollars
($1,000).

(2) For the following employees, by a prorated and equitable amount based on the amount
specified in subdivision (1) of this subsection: a. Permanent, full-time employees on a
contract for fewer than 12 months. b. Permanent, part-time employees. c. Temporary and
permanent hourly employees.

SECTION 8.7.(b) Of the funds appropriated in this act for salary increases for noncertified
personnel in the 2017-2018 fiscal year, in lieu of the salary increases provided in subsection
(a) of this section, the sum of sixteen million eight hundred fifty-five thousand eighty-one
dollars ($16,855,081) shall be allocated to local boards of education to increase the average
State Salary Manual 2017-2018 Non-Certified Personnel E-1
Non-Certified Personnel Effective July 1, 2017

rates of pay for all school bus drivers in the local school administrative unit on an equitable
basis.

Non-certified personnel must be paid within the salary range for their job classification,
based on a 40-hour workweek. If the established workweek is less than 40 hours, the
hourly rate of pay must be based on a 40 hour workweek.
EXAMPLE: According to the Non-Certified Salary ranges in the salary schedule, the
minimum allowed salary for a pay grade 55 employee is: $2,000.09. This is based on the
employee working 40 hours. If the employee works less than 40 hours, the individual has
to be paid the same hourly rate as if they worked 40 hours, although they will not earn the
$2,000.09. If the employee worked 30 hours a week, the monthly salary would be
$1,500.07. (52/12 x $346.17)

Step Calculation Example

1 Monthly Salary x 12 = Annual Salary $2,000.09 x 12 = $24,001.08

2 Annual Salary ÷ 52 = Weekly Salary $24,001.08 ÷ 52 = $461.56

3 Weekly Salary ÷ 40 = Hourly Rate $461.56 ÷ 40 = $11.54

The individual that worked the full 40 hours would earn $461.56 per week. An
individual that worked 30 hours would only earn $346.17. Both are being paid the same
hourly rate and would meet the minimum monthly salary requirements for a pay grade 55
employee.
EXCEPTION: Nationally certified school nurses are to be paid on the classroom
teacher’s ‘M’ salary schedule. See Section D V.B.
D. AVERAGE SALARY/STATE ALLOTMENT COMPLIANCE
By the end of the third pay period each fiscal year, state law (G.S. 115C-12(16)(b))
requires that local boards of education place the following state-allotted positions:
• office support personnel (object codes 151),
• teacher assistants (object code 142), and
• custodial personnel (object code 173)
on the salary schedule adopted by the State Board of Education so that the average salary
paid for each personnel classification is at least 98% of the state-allotted amounts. In
placing these employees on the salary schedule, local boards shall consider each
employee’s:
• education,
• training, and
• experience (including other local school administrative units).

State Salary Manual 2017-2018 Non-Certified Personnel E-2

Non-Certified Personnel Effective July 1, 2017

E. WORKWEEK
Salaries for all classifications of non-certified personnel (excluding teacher assistants) are
based on a 40-hour workweek. The monthly salary for standard workweeks of less than
40 hours must be prorated accordingly.

State Salary Manual 2017-2018 Non-Certified Personnel E-3

Non-Certified Personnel Effective July 1, 2017

II. Source of Funds

A. STATE FUNDED NON CERTIFIED EMPLOYEES
Each local board of education shall:
1. Examine the duties and responsibilities of all non-certified personnel in its
employment whose salaries are paid from state funds (in whole or in part),
2. Classify non-certified personnel according to class specification in Class
Specifications for Non-certified Public School Employees, and
3. Pay these employees in accordance with the state salary ranges for non-
certified personnel.
Class Specifications for Non-Certified Personnel can be found at
www.ncpublicschools.org/docs/district-humanresources/tools/jobclass.pdf.

B. LOCAL OR FEDERAL FUNDS FOR NON-CERTIFIED EMPLOYEES

The local board of education shall have full authority to establish the salary of its locally
or federally paid employees. Local boards are not bound by rules and regulations
established for employees paid from state funds if they have adopted a local salary
schedule that recognizes a difference in salaries based on variations in:
• duties,
• training,
• experience,
• professional fitness, and
• continued service in the same school.
If a local salary schedule is not adopted, the state salary schedule shall be in force.
C. PRORATING OF TIME - MULTIPLE POSITIONS - NO OVERTIME
Teachers and Other Personnel Who also Drive a Bus
If a teacher or other employee also drives a school bus during the hours designated as
their standard workday, the standard workday of that individual must be adjusted to
reflect actual work time and their salary adjusted accordingly. The bus driving time must
be coded to and paid from the transportation allotment. The rate of pay for bus driver
duty is based on the bus driver salary range. For example, if a teacher’s regular work
hours begin at 7:30, but the teacher drives a bus from 7:30 till 8:00, the teacher would be
prorated 93.33% employed as teacher and 6.67% employed as Bus Driver (no overtime
applicable).

State Salary Manual 2017-2018 Non-Certified Personnel E-4

Non-Certified Personnel Effective July 1, 2017

III. Overtime Pay Policy and Definitions

A. OVERTIME POLICY
As of April 15, 1986, overtime compensation must be provided to employees determined
to be non-exempt on the basis of U.S. Department of Labor Regulations (Code of Federal
Regulations, Chapter 29, Part 541) and other U.S. Department of Labor publications.
B. TYPES OF OVERTIME COMPENSATION
Public schools may provide this compensation in either of two forms:
• overtime pay at the rate of one and one-half times the regular rate of pay for
all hours in excess of 40 hours in a workweek, or
• compensatory time off at a rate of one and one-half hours for each hour
worked in excess of 40 hours in a regular workweek provided the employee is
notified and is in agreement that compensatory time will be given before the
work is performed.

C. WHO DECIDES HOW TO COMPENSATE?

The decision to provide either overtime pay or compensatory time off rests with the local
board of education. The local board of education may establish policies on:
• the number of hours allowed to be accumulated up to a maximum of 240
hours and
• the timeframe in which these hours shall be taken (e.g., compensatory time off
must be taken before annual vacation leave is used).
If compensatory time off is used, the following guidelines must be followed:
1. The employer and the employee must arrive at an understanding or agreement on
the use of compensatory time before any work is performed.
2. Compensatory time must be given at the premium rate of not less than one and
one-half hours for each hour of employment for which overtime compensation is
required.
3. Employees may not accrue more than 240 hours of compensatory time (160 actual
hours) for hours worked.
4. An employee who accrues the maximum amount of compensatory time (240
hours) must receive cash payments for any additional hours of overtime work.
5. If the employee is paid for the accrued compensation time off (i.e. cashed out),
cash payments must be paid at the regular rate earned by the employee at the time
the employee worked the overtime or receives such payment.
6. Upon termination of employment, an employee must be paid for unused
compensatory time at a rate of compensation not less than (a) the average regular
rate received by the employee during the last 3 years of employment, or (b) the
final regular rate received by the employee, whichever is higher.

State Salary Manual 2017-2018 Non-Certified Personnel E-5

Non-Certified Personnel Effective July 1, 2017

7. An employee who requests the use of compensatory time must be permitted to use
such time within a reasonable period, if the use of compensatory time does not
unduly disrupt the operations of the unit. Any unused compensatory time must be
paid for at the time of separation from employment.

D. DETERMINING FLSA STATUS

The determination of exempt status for employees depends on:
• the duties of the position
• the employee’s actual work.
• the salary level and
• the salary basis/method of payment.
Generally, employees occupying positions requiring an educator’s license and others
occupying professional or managerial positions without licensure requirements are
exempt from the FLSA and are not subject to the overtime provision.
E. EXEMPTIONS FROM OVERTIME PAY
FLSA exemption determinations must be made at the local level.
Under the FLSA, the following groups of employees are exempt from the overtime pay
provision:
1. Elected public officials, their immediate advisors, and appointees
2. Employees that meet exemption requirements for executive, administrative,
professional and highly compensated occupations, and high income computer
employees, which are defined as follows:
a. Executive employees - must earn a salary of $455 or more a week, and
meet the following conditions:
i. Primary duty (main, major or most important duty; generally 50%
or more of time) - must manage an enterprise, department, or
subdivision thereof;
ii. Supervision - must customarily and regularly direct the work of
two or more employees;
iii. Authority - must be able to hire and fire or suggest changes in
status of other employees, and their input is given particular
weight.
b. Administrative employees - must earn a salary or fee of $455 or more per
week, except for academic administrative personnel, who must earn at
least the entrance salary for teachers in the school or educational
institution by which employed; and meet the following conditions:
i. Primary duty (main, major or most important duty; generally 50%
or more of time) - must perform office or non-manual work
relating to management policies, or general business operations, or
perform functions in the administration of a school or educational
institution in work directly related to academic instruction;

State Salary Manual 2017-2018 Non-Certified Personnel E-6

Non-Certified Personnel Effective July 1, 2017

ii. Other duties - must regularly and directly assist an executive or

administrative employee, or must work under general supervision
along specialized or technical lines that require special training,
experience, or knowledge, or must execute specialized assignments
under only general supervision;
iii. Discretion - must customarily and regularly exercise discretion and
independent judgment with respect to matters of significance.
c. Professional employees - must earn a salary or fee of $455 or more per
week, except this requirement does not apply to teachers employed by
schools or other educational institutions, or to qualified computer
employees who may be paid on an hourly basis of at least $27.63 per hour.
In addition, the following conditions must be met:
i. Primary duty (main, major, or most important duty; generally 50%
or more of time) - must perform work requiring advanced
knowledge in a field of science or learning acquired by specialized
study; or must perform original and creative work in a recognized
artistic endeavor, which depends primarily on the invention,
imagination, or talent of the employee; or must teach; or must
perform work requiring theoretical and practical application of
specialized knowledge in computer systems analysis, programming
design, or software engineering;
ii. Other duties - learned professionals must perform work that is
predominantly intellectual and varied in nature and involves
output, which cannot be measured on the basis of standardized
units of time;
iii. Discretion - must consistently exercise discretion and judgment.

F. SPECIAL PROVISIONS - PUBLIC EMPLOYEES

One of the most important factors used to determine whether an employee qualifies for
the overtime exemption is that the employee must be paid on a “salary basis.” One test
used by the US Department of Labor to determine “salary basis” payment is whether an
employee’s pay is subject to reduction for time away from work of less than one day.
This test has been recognized as an important factor in determining the line between
exempt and non-exempt employees. However, this test does not work well in the public
sector. Statute or public policy requires public employers to use pay systems that require
all employees to use accrued leave or incur a reduction in pay for absences from work.
Thus, under the above test, all public employees, including managers who otherwise
would clearly be exempt from the overtime requirements, could be considered non-
exempt. As a result, the US Department of Labor has adopted regulations to eliminate
this anomaly. Under this rule, an otherwise exempt public sector employee who is paid
according to a pay system that reduces earnings for time away from work of less than one
day will not be disqualified from exemption because of such a pay system. Furthermore,
the exemption will not be lost because of budget-required furloughs that are not regular
and recurring, except in the workweek in which such a deduction occurs.

State Salary Manual 2017-2018 Non-Certified Personnel E-7

Non-Certified Personnel Effective July 1, 2017

IV. Calculating Overtime Pay/Hours

A. STATE DOES NOT ALLOT OVERTIME FUNDS
The state does not provide additional funds to pay overtime. If overtime occurs and
money is not available in the state allotment from which the employee is paid, it must be
paid from local fund sources.
B. STANDARD WORKWEEK
All monthly salaries shown in the non-certified section of the state salary schedule are
based on a standard workweek of 40 hours.
Workweek:
The workweek is a fixed and regularly recurring period of 168 hours (seven consecutive
24-hour periods).
An employee who is subject to the requirements of FLSA is entitled to overtime at time
and one-half for all hours worked over 40 in a workweek. Holidays and paid leave do not
count toward the 40-hour requirement.
Employee’s regular workweek:
For a non-exempt employee, the employee’s regular workweek is the period of time
(hours) for which the salary is intended to provide compensation.
EXCEPTION: The standard workweek for teacher assistants is established by the local
board of education.
1. Regular workweek less than 40 hours?
If an employee’s regular workweek is less than 40 hours, the employee is not
entitled to overtime pay until hours worked exceed 40. However, the employee
may be entitled to straight-time pay for hours worked up to 40, unless it is clear
that the salary covers a 40-hour workweek.
Hours worked do not include any pay for:
• holiday,
• vacation, or
• sick leave.
If the regular workweek includes any pay for:
• holiday,
• vacation, or
• sick leave,
the employee must work in excess of 40 hours, excluding paid leave days to
receive overtime pay.
State Salary Manual 2017-2018 Non-Certified Personnel E-8
Non-Certified Personnel Effective July 1, 2017

2. Hours worked
Hours worked includes all the time that an employee is required to be on duty, on
the employer’s premises or at another prescribed workplace, and all times during
which the employee is permitted to work for the employer. It also includes any
work, which the employee performs on or away from the premises, if the
employer knows or has reason to believe that the work is being performed. If an
employee’s regular workweek is less than 40 hours, the employee is not entitled
to overtime pay until hours worked exceed 40. However, the employee may be
entitled to straight-time pay for hours worked up to 40, unless it is clear that the
salary covers a 40-hour workweek.
3. Volunteer work
An employee cannot volunteer to perform work that involves duties, which are
normally associated with the employee’s regular work. Volunteers may be paid
expenses, reasonable benefits, a nominal fee, or any combination of these for their
services without losing their volunteer status. The value of any benefit or nominal
fee received by an employee for volunteer work would be reported on the
employee’s annual W-2 form.
4. Occasional or sporadic work
The FLSA provides that State and local government employees can work
“occasionally or sporadically” at another job for the same public agency, without
requiring the employer to combine the hours from both jobs in determining the
overtime liability. However, to use this exemption, the employee must work at the
other job solely at his/her option, and the other job must be on a part-time basis
and must be infrequent, irregular or occurring in scattered instances. In addition,
the employee’s other job must be in a different capacity from his/her regular job.
C. SALARY
An employee’s salary includes:
• the amount of compensation to which the employee is entitled during
the year from the salary schedule;
• the amount of longevity pay, if any, to which the employee is entitled
during the year; and
• the amount of local supplement, if applicable, to which the employee
is entitled during the school year,
• non-discretionary bonuses (i.e. the employer contract agrees or makes
a promise to pay it).

State Salary Manual 2017-2018 Non-Certified Personnel E-9

Non-Certified Personnel Effective July 1, 2017

D. CALCULATION WHEN EMPLOYED IN ONE POSITION

Step Calculation

1 Monthly salary x 12 (or months employed) = annual salary

2 Annual salary ÷ 52 = weekly salary

3 Weekly salary ÷ hours actually worked = hourly regular rate of pay

Determine the number of hours worked during the workweek in

4
excess of 40

5 Hourly regular rate x hours worked over 40 x 1.5 = overtime pay

6 Weekly salary + overtime pay = total gross wages due

E. CALCULATION WHEN EMPLOYED IN MORE THAN ONE POSITION

When a non-certified person is employed:
• in two or more positions having different rates of pay and
• the total hours worked in the workweek exceeds 40.
If agreed upon by both the employer and the employee, up to 240 hours may be granted
as compensatory time off instead of overtime pay. Hours of compensatory time shall
accrue at a rate of time and a half. Overtime compensation, in the form of overtime pay
or compensatory time shall be provided after 40 hours of work and cannot be waived by
agreement between the employer and employee.
Prorate overtime to budget codes for each position
Allocation of overtime pay at time and one-half must be prorated to the overtime
budget codes for each position’s respective allotment.
a. Non-exempt Employee and a Non-exempt Position: If a non-exempt employee
works in more than one capacity (i.e., teacher assistant/bus driver), all
compensation would be paid from the sources of funds that incurred the expense.
For example, if the teacher assistant/bus driver worked 45 hours in a given week,
the first 40 hours would be distributed and paid at straight time according to the
work normally performed. The appropriate number of hours would be paid for
teacher assistant duties from the teacher assistant allotment, and the appropriate
number of hours would be paid for bus driver duties from the transportation
allotment. Payment for the five (5) hours of overtime must be prorated
between the same budget codes as the salary payments.

State Salary Manual 2017-2018 Non-Certified Personnel E-10

Non-Certified Personnel Effective July 1, 2017

Use the respective percentages calculated by comparing the number of hours in

the teacher assistant position to the total hours and the number of hours in the bus
driver position to the total hours to prorate the overtime payment. The overtime
payment would be charged to the appropriate overtime expenditure code in each
allotment.
b. Non-exempt Employee and an Exempt Position: When a non-exempt employee
works in more than one capacity and the second position is typically held by an
exempt employee (i.e., teacher assistant/athletic coach), those hours worked as a
coach are categorized as non-exempt hours. Where the employee who coaches
beyond the regular full-time duties performed in a position which is non-exempt
under the Fair Labor Standards Act, the employee remains non-exempt in the
coaching position. This is true even though a full-time coach could be classified
as exempt. Part-time duties of non-exempt employees do not change their
classification; the full-time duties control in fixing the status of non-exempt
employees.
c. Exempt Employee and a Non-exempt Position: If an exempt employee works in
more than one capacity, and the second position is typically held by a non-exempt
employee (i.e., teacher/bus driver), the amount of time worked per week in the
non-exempt position must not be the employee’s primary duty. Therefore, if the
employee’s regular workweek in a combination job is 40 hours, then they may
work only eight hours per week in a non-exempt position without changing their
classification to non-exempt, and none of the time worked would be subject to
overtime.
However, if the employee worked more than eight hours in a non-exempt
position, then the employee’s classification would change to non-exempt and all
of the time worked would be used to qualify for overtime.
d. Exempt Employee and Non-Exempt Summer Employment: When a 10-month
employee (i.e., teacher) works as a painter or in some similar class of work during
the summer months, that employee is to receive time and a half compensation for
hours over 40 per week during those summer months. This answer is based upon
the implicit assumptions that (1) the employee is employed by the same employer
during the summers as during the school term, and (2) that the employee does not
perform his/her regular full-time teaching duties during the summer months.
Work as a painter is non-exempt under the Fair Labor Standards Act, and the
requirements pertaining to overtime (i.e., hours over 40 hours per week) apply to
that employee.
F. OVERTIME CALCULATION: MULTIPLE POSITIONS WITH DIFFERENT PAY
RATES:
1. Determine the total number of hours worked during the workweek in each position.
2. Determine the employee’s hourly rate of pay for each position.
3. Multiply the number of hours worked during the workweek in each position by the
appropriate hourly rate of pay.
4. Total the results for all positions to determine the total regular wages.

State Salary Manual 2017-2018 Non-Certified Personnel E-11

Non-Certified Personnel Effective July 1, 2017

5. Divide the result in #4 above by the total number of hours worked during the
workweek in all positions to determine a weighted hourly rate of pay for the
employee.
6. Multiply the weighted hourly rate by .5 and then multiply the result by the number
of hours worked in the workweek in excess of 40 to determine the overtime
premium.
7. Add the result in #6 to the result in #4. This is the employee’s total gross
compensation due.
8. Total gross compensation, consisting of salary and overtime pay, must be prorated
among the positions worked, with overtime pay recorded to the appropriate
overtime code.
EXAMPLE:
1. & 2. Teacher Assistant 30 hrs @$11.89
Bus Driver 15 hrs @$11.43
Total Hours Worked 45 hrs

Total Gross Compensation would be computed as follows:

3. Teacher Assistant 30.0 hrs x $11.89 = $356.70

Bus Driver 15.0 hrs x $11.43 = $171.45

4. Regular Wages $528.15

5. $528.15 ÷ 45 hrs = $11.74 weighted hourly rate

6. $11.74 x .5 = $5.87 = ½ time rate

7. $5.87 x 5 = $29.35 overtime premium
8. $528.15 + $29.35 = $557.50 Total Gross Compensation

9. Proration of Overtime Pay:

Teacher Assistant Overtime Pay:

30 ÷ 45 = .6667 x 5 hrs x $11.74 x 1.5 = $58.70

Bus Driver Overtime Pay:

15 ÷ 45 = .3333 x 5 hrs x $11.74 x 1.5 = $29.35

$58.70 Coded to Teacher Assistant Overtime Pay

$29.35 Coded to Bus Driver Overtime Pay
$88.05 Total Overtime Pay

Total Gross Compensation = $557.50

Total Overtime Pay = - $88.05
Total Straight Time Pay $469.45

State Salary Manual 2017-2018 Non-Certified Personnel E-12

Non-Certified Personnel Effective July 1, 2017

Proration of Salary Payment:

Teacher Assistant $469.45 x .6667 = $312.98
Bus Driver $469.45 x .3333 = $156.47
Total Straight Time Pay $469.45

OR
Hours in Percentage in Overtime in Total
each Job each Job each position Rate/hr Overtime Pay
30 66.667% 3.33 x 1.5 $11.74 $58.70
15 33.333% 1.67 x 1.5 $11.74 $29.35
45 100.000% 5.00 $88.05

G. FUNDING SOURCE
Whether an employee is funded from multiple state sources, multiple federal sources,
multiple local sources, or a combination of any of these sources, the appropriate wage for
hours worked (both for straight time and overtime) must be paid from the funding sources
appropriate for the duties being performed.
Overtime compensation is an expense that is paid from available funds in the appropriate
allotment. No additional allotments are made to cover these expenses. Therefore, if
overtime occurs and funds are not available in the appropriate allotment, the overtime
must be paid from local funds. This is true regardless of the funding sources for
employees subject to the Fair Labor Standards Act. Overtime pay must be charged to
object code 199. The regular salary object code (i.e., 142, 171) is not used for the
payment of overtime.
H. DUE DATE OF OVERTIME PAYMENT
Overtime compensation earned in a particular workweek must be paid to the employee on
the regular payday for the period in which such is done. If this is not possible due to cut
off times necessary for preparing payrolls, then payment must be made no later than the
next regular payday.
I. RECORD KEEPING
Under FLSA, all covered employers must meet certain record keeping regulations. These
records must be kept for each non-exempt employee. The following is a listing of the
basic records that an employer must maintain:
1. Every LEA shall maintain and preserve payroll or other records
containing the following information and data:
a. Employee’s full name and social security number.
b. Home address, including zip code.
c. Date of birth, if under 19.
d. Sex and occupation.
State Salary Manual 2017-2018 Non-Certified Personnel E-13
Non-Certified Personnel Effective July 1, 2017

e. Time of day and day of week on which the employee’s workweek

begins (can be stated in LEA policy).
f. Hours worked each day.
g. Regular hourly rate of pay in any workweek in which overtime
premium is due; basis on which wages are paid (e.g., $6/hour,
$220/week, $1300/month); the amount and nature of payments which
are excludable from the regular rate of pay. (Basis of which
employee’s wages are paid)
h. Total daily and weekly hours of work.
i. Total daily or weekly straight time earnings.
j. Total overtime earnings for the workweek.
k. All additions to or deductions from wages.
l. Total wages paid each pay period.
m. Date of payment and the pay period covered by payment.
2. The basic record keeping requirements for employees subject to the
compensatory time provisions are:
a. All of the applicable information above,
b. The number of hours of compensatory time earned each workweek, or
other work period, by each employee at the rate of one and one-half
for each overtime hour worked,
c. The number of hours of such compensatory time used each workweek,
or other work period, by each employee,
d. The number of hours of compensatory time paid in cash, the total
amount paid, and the date of such payment, and
e. Any collective bargaining agreement or written understanding or
agreement with respect to earning and using compensatory time. If
such agreement or understanding is not in writing, a record of its
existence must be kept.
3. The basic record keeping requirements for executive, administrative, and
professional employees are:
a. All of the information required above in (1.) except for items (f)
through (k).
b. Necessary information to permit calculation for each pay period of the
employee’s total remuneration for employment, including fringe
benefits (e.g., $2000 per month plus hospitalization, insurance plan A,
benefit package B, and two weeks paid vacation).
Records of the required payroll information must be preserved for three (3) years.
Records on which wage computations are based should be retained for two (2) years; i.e.,
time cards, wage rate tables, time schedules, and records of additions to or deductions
from wages.
An employer that fails to maintain adequate records could face serious consequences if
subjected to enforcement proceedings or a lawsuit seeking to collect back wages and
unpaid overtime.

State Salary Manual 2017-2018 Non-Certified Personnel E-14

Non-Certified Personnel Effective July 1, 2017

J. ENFORCEMENT
Investigators for the local Wage and Hour Division of the US Department of Labor
enforce the provisions of the FLSA. The wage-hour investigators have the authority to
conduct investigations and gather data on wages, hours, and other employment conditions
or practices, in order to determine compliance with the FLSA. If violations are found, the
wage-hour investigators have the authority to recommend changes in employment
practices in order to bring an employer into compliance with the FLSA. Employers who
willfully violate the FLSA may be prosecuted criminally. The violator may be fined
criminal penalties up to $10,000, and a second conviction may result in imprisonment.
Employers who willfully or repeatedly violate the overtime pay provisions are subject to
civil monetary penalties of up to $1,100 per violation. Finally, the FLSA prohibits the
shipment of goods in interstate commerce, which were produced in violation of the
overtime pay provisions.
K. COMMON VIOLATIONS
The 10 most common violations made by employers are as follows:
1. Misclassification of employees as exempt from the overtime requirements of
the FLSA.
In many cases, an employee has been erroneously classified as exempt and
should have been receiving overtime.
2. Not properly compensating employees for meal and break periods.
Generally, an employee must be paid for meal periods unless:
a. the period is at least 30 minutes long,
b. the employee is completely relieved of duties, and
c. the employee can leave the work post, although he/she can be required
to stay on the premises of the unit.
If an employee is required to perform work during this time, it must be
counted as hours worked even if the period is labeled as a meal period and the
employee eats during this time. Rest periods and coffee breaks of 20 minutes
or less are generally required to be counted as hours worked.
3. Not compensating employees for “on call” time.
If an employee is required to sit by the phone and be available for a phone call
and come to work immediately, that time is compensatory.
4. Not paying employees for time in training and other educational sessions.
Payment is required when attendance is mandatory and the training session is
designed to enhance the skills needed by an employee to perform a current job
assignment. Teacher assistant training to meet the employment criteria under
“No Child Left Behind” legislation is exempt from this requirement.
5. Not paying employees for compensatory travel time.
6. Not properly administering a compensatory time off policy that substitutes
time off for overtime.
7. Not compensating employees for unauthorized overtime.
If management is aware that an employee is working before or after normal
hours, during break times, or at home, the hours worked must be compensated
and included as overtime if the employee has worked more than 40 hours in a
week.
State Salary Manual 2017-2018 Non-Certified Personnel E-15
Non-Certified Personnel Effective July 1, 2017

8. Failing to include certain non-discretionary bonus payments or overtime into

weekly payments for overtime calculation.
9. Not paying employees for all time that is recorded on time cards.
10. Not maintaining accurate records or in cases of dual recordkeeping, having
inconsistent records.

L. INTERPRETATION OF FLSA LAWS

To obtain additional information, contact the nearest office of the Wage and Hour
Division listed in most telephone directories under U. S. Government, Department of
Labor; or by accessing the Department of Labor on the internet: www.dol.gov.
M. SAMPLE QUESTIONS - OVERTIME PAY
1. When a teacher assistant (or any non-exempt employee) is also employed beyond their
regular workweek as an athletic coach, are those hours worked as a coach in the exempt
or non-exempt category?
Answer - Non-exempt: When an employee coaches beyond the regular duties performed
in a full-time position which is non-exempt under the FLSA, the employee remains non-
exempt in the coaching position. This is true even though a full-time coach could be
classified as an exempt position. Part-time duties in this instance do not change the status
as the full-time primary duties predominate in fixing the character of the position.
2. When a teacher, who is exempt from FLSA by the law during the regular ten month term,
also works as a painter or in some such class of work during the summer months, is that
employee to receive time and a half compensation for hours over forty per week during
those months?
Answer - Yes, this answer is based upon the implicit assumptions that (1) the employee
is employed by the same employer during the summer as during the school term, and (2)
that the employee does not perform his/her regular full-time teaching duties during the
summer months. Work as a painter is non-exempt under the FLSA, and the requirements
pertaining to overtime (i.e., hours over 40 hours per week) applies to that employee.
3. When a school secretary volunteers to serve as an athletic coach for a small fee, are those
hours worked as a coach eligible for overtime compensation?
Answer - No, according to the Fair Labor Standards Act, employees who volunteer their
time outside their normal services and who receive only expenses, reasonable benefits, or
a nominal fee are exempt from coverage under the FLSA. When utilizing school
employees who volunteer their time to coach, always take care to see that their services
are totally voluntary, are not similar to their normal duties, and are rewarded with a
nominal fee, expense reimbursement, or on some other basis that is clearly not a salary.
4. When a maintenance or any other non-exempt employee is employed beyond their
regular workweek to perform work at the school (cleanup, opening and closing of school,
etc.) for an outside agency, how is the employee paid?
Answer - If the employee is required to perform work for the outside agency, anytime
worked over 40 hours is payable at time and a half. The employee is still considered an
employee of the school system when conducting this type of work for the outside
agencies and is paid accordingly. The school system should pay the employee the
State Salary Manual 2017-2018 Non-Certified Personnel E-16
Non-Certified Personnel Effective July 1, 2017

applicable rate (including overtime, if appropriate) and have the outside agency
reimburse the school system, if the outside agency is required to pay for this service by
the school system. Payment for this type of activity must be paid from local funds. Note,
however, that an employee could choose to volunteer to assist an outside agency, and
such work would not have to be compensated as long as the outside agency is considered
an independent entity from the school district.
5. What is the workweek for a non-exempt employee?
Answer - The workweek is established by the local Board of Education for teacher
assistants. For all other non-certified employees the salary manual provides for a 40
(forty) hour workweek.

State Salary Manual 2017-2018 Non-Certified Personnel E-17

Miscellaneous Effective July 1, 2017

SECTION F
MISCELLANEOUS

I. Deductions from Payroll

A. REFERENCES for Deductions from Payroll
North Carolina Department of State Treasurer Policies Manual
www.nctreasurer.com
N. C. General Statutes 110-136.1, 105-366, 105-364, and 105-368
www.ncleg.net/gascripts/Statutes/Statutes.asp

II. Installment Pay

NOTE:
The installment payment method may be granted only if the employee requests
installment pay on or before the first day of the school year. The employee may
discontinue installment pay at any time during the school year. However, if an
employee discontinues the installment pay method during the school year, it cannot
be continued before the next school year.

*If an employee on installment pay has a break in service during the school year (i.e., on
Worker’s Compensation, short-term disability, leave of absence, etc.), they are no longer
on payroll status for 10 months and are therefore, no longer eligible for installment pay.
The LEA must adjust the employee to non-installment status.
A. ACADEMIC TEACHERS
According to Public School Law, G. S. 115C-302.1(b), State-allotted teachers shall be
paid for a term of 10 months. Each local board of education shall establish a set date on
which monthly salary payments to State-allotted teachers shall be made. This set pay date
may differ from the end of the month of service. Any individual teacher who is not
employed in a year-round school may be paid in 12 monthly installments if the teacher so
requests on or before the first day of the school year. Such request shall be filed in the
local school administrative unit, which employs the teacher. The payment of the annual
salary in 12 installments instead of 10 shall not increase or decrease the teacher’s annual
salary nor in any other way alter the contract made between the teacher and the local
school administrative unit. Teachers employed for a period of less than 10 months shall

State Salary Manual 2017-2018 Miscellaneous F-1

Miscellaneous Effective July 1, 2017

not receive their salaries in 12 installments. Employees hired for more than 10 months
cannot be paid on installments.
Principals, Superintendents and Directors are not eligible for installment pay.
Only 10 month Assistant Principals are eligible for installment pay.
B. SCHOOL EMPLOYEES PAID ON AN HOURLY BASIS
According to Public School Law, G. S. 115C-316, “Salary payments to employees other
than those covered in G.S. 115C-272(b)(1), 115C-285(a)(1) and (2), 115C-302.1(b) and
115C-316(a)(1) shall be made at a time determined by each local board of education.
Expenditures for the salary of these employees from State funds shall be within
allocations made by the State Board of Education and in accordance with rules and
regulations approved by the State Board of Education concerning allocations of State
funds: Provided that school employees employed for a term of 10 calendar months in
year-round schools shall be paid in 12 equal installments: Provided further, that any
individual school employee employed for a term of 10 calendar months who is not
employed in a year-round school may be paid in 12 monthly installments, if the employee
so requests on or before the first day of the school year. Such request shall be filed in
the administrative unit, which employs the employee. The payment of the annual salary
in 12 installments instead of 10 shall not increase or decrease said annual salary nor in
any other way alter the contract between the employee and the said administrative unit.”

C. INSTALLMENT PAY INDICATORS

Beginning with the 1998-1999 school year, installment indicators were given new
descriptions. They only indicate when the last 2 installment payments are made to
an employee. The type of school calendar does not affect the installment
indicator. The table below details the valid numeric characters and the new
interpretations.

Numeric
11th and 12th Installment Months
Indicator
0 Not applicable. Employee is paid on a 10-month schedule.
1 July and August
2 May and June
3 June and July

Please note that indicator numbers 4 and 5 are invalid installment indicators. If the
installment indicators are improperly reported, position resources will be overused and
could result in allotment overdrafts. Therefore, it is imperative that these indicators be
correct.
If you have any questions, please contact the School Reporting Section for help.
NOTE: 11-month employees cannot be on installment payments.

State Salary Manual 2017-2018 Miscellaneous F-2

Miscellaneous Effective July 1, 2017

If installment pay indicators are changed prior to the payment of the 11th and 12th
installments, it will not be necessary to change data for salary payments already
submitted.
D. BUS DRIVERS
It is permissible to pay bus drivers employed in full or part-time permanent positions in
equal monthly installments (i.e., ten equal checks instead of ten checks of varying
amounts.) If a driver is paid an hourly wage, it must be annualized, and then divided by
the months of employment. The formula is as follows:
Formula: Number of Days of employment X daily rate = annual salary ÷
months employed = monthly rate.
Example: 200 days = length of employment (180 driver days, 10 holidays, 10
vacation days); and 10 months of employment.
$65 = daily rate ($13.00 per hour X 5 hours per day)
200 X $65 = $13,000 annual salary
$13,000 ÷ 10 = $1,300 monthly rate
Adjustments for payments of unearned holiday and annual leave must be made if
employee resigns during the school year.
NOTE: The payment of a bus driver “bonus” (unless specifically legislated) is ineligible
from state funds. If and when legislated, bonus pay must be paid from the regular bonus
program report code, PRC 45 - Compensation Bonus, not the transportation program
report code, PRC 56 - Transportation of Pupils. Under no circumstances can bus drivers
be paid above the state salary schedule from state funds.

State Salary Manual 2017-2018 Miscellaneous F-3

Miscellaneous Effective July 1, 2017

III. Absence Reporting

A. ABSENCE CODES
The required codes for reporting absences are as follows:
Codes when Employing Non-certified Codes when Employing Certified
Substitutes Substitutes
Codes Pay Status Codes Pay Status
01 Sick Leave No Deduction 11 Sick Leave No Deduction
Extended Sick Extended Sick
03 $50 Deduction 13 $50 Deduction
Leave Leave
Absence Without Absence Without
04 No Deduction 14 No Deduction
Deduction Deduction
Absence With Absence With
05 $50 Deduction 15 $50 Deduction
Deduction Deduction
06 Personal Leave $50 Deduction(1) 16 Personal Leave $50 Deduction(1)
Absence Without Days Pay Absence Without Days Pay
07 17
Pay Deduction Pay Deduction
08 Sick Leave Bank No Deduction 18 Sick Leave Bank No Deduction

Other Absences Codes

Codes Pay Status

10 Child Involvement Leave At LEA Discretion

20 Annual Leave No Deduction
22 Annual Leave for Catastrophic Illness No Deduction
26 Personal Leave Day/Non Instructional No Deduction
Day
28 Bonus Annual Leave No Deduction
37 Teacher Assistant When Subbing Days Pay Deduction
50 Donated Annual Leave No Deduction
51 Donated Sick Leave No Deduction
52 Donated Leave Used No Deduction
56 Substitute Not Used(1) $50 Refund (must be
a negative value) (1)
(1) If no substitute is hired when a teacher takes personal leave, LEAs shall refund the $50 deduction.

State Salary Manual 2017-2018 Miscellaneous F-4

Miscellaneous Effective July 1, 2017

Absence Code 10 - Child Involvement Leave: Substitutes will be charged to local funds
only. Substitutes are paid for whole or half days only.
Note: If using absence code 10, please contact the Salary Administration section and
inform them on how this absence is being recorded (whether using a standard deduction
or daily rate).
Other Absence Code 12 - Leave Adjustment is no longer needed since the absence
deduction is no longer based on the type of substitute but has been standardized at
$50.00.
For a full discussion of employee leave policy; see the Benefits and Employment Policy
Manual.
B. ABSENCE WITHOUT DEDUCTIONS
The LEA will not make deductions from the public school employee's salary in the
following cases:
1. Annual Leave: Temporary employees are not allowed to be employed to replace an
Public School employee, (non-teaching) who is absent on annual leave, except in the
case of catastrophic illness or annual leave for new parents. (Reference Section 3.1, in
the Benefits and Employment Policy Manual.
2. Annual Leave for Catastrophic Illness: Temporary employees employed for these
absences shall be paid from the same source of funds as the employee. (Reference
Section 3.2, in the Benefits and Employment Policy Manual.
3. Sick Leave: Temporary employees employed for these absences shall be paid from
the same source of funds as the employee’s salary. (Reference Section 4.1, in the
Benefits and Employment Policy Manual.
4. Jury Duty: Temporary employees employed for these absences shall be paid from the
same source of funds as the employee. (Reference Section 7.2, in the Benefits and
Employment Policy Manual.
5. Professional Leave (Assignment by State Superintendent, Governor, General
Assembly, or State Board of Education): Temporary employees employed for these
absences shall be paid from State funds. (Reference Section 6.2, in the Benefits and
Employment Policy Manual.
6. Court Attendance by Duty or Subpoena: Temporary employees employed for these
absences shall be paid from the same source of funds as the employee. (Reference
Section 7.3, in the Benefits and Employment Policy Manual.)

7. Educational Leave (In-Service School Projects): Temporary employees employed to

replace teachers participating in in-service school projects must be paid from the
same source of funds as the employee. (Reference Section 6.1, in the Benefits and
Employment Policy Manual.)

State Salary Manual 2017-2018 Miscellaneous F-5

Miscellaneous Effective July 1, 2017

8. Educational Leave State-Sponsored Staff Development: Temporary employees

employed to replace teachers participating in state-sponsored staff development
activities, for which state funds have been budgeted for substitutes, shall be paid from
the appropriate budgeted State funds. (Reference Section 6.1, in the Benefits and
Employment Policy Manual.
9. North Carolina Center for Advancement of Teaching (NCCAT): Employees may be
allowed to attend NCCAT seminars with pay upon the approval of the local
superintendent. Pay for substitutes must be provided by the Center.
10. Incident of Contagious Disease: Temporary employees employed to replace teachers
absent for reason of a contagious disease shall be paid from the same source of funds
as the employee. (Reference Section 9.4, in the Benefits and Employment Policy
Manual.)
11. Bona Fide Religious Holiday: When a substitute is employed on these holidays,
payment must be made from the same source of funds as the employee’s salary.
12. Community Service: Upon approval of the supervisor, full-time or part-time public
school employees may be granted leave to represent the school or LEA at community
functions. Substitutes or temporary employees employed for these absences shall not
be paid from state funds.
13. Military Leave with Pay: Substitutes or temporary employees employed for these
absences shall be paid from the same source of funds as the employee’s salary. (See
Section 10.1 in the Benefits and Employment Policy Manual.)
14. Episode of Violence: If the employment of a replacement teacher is necessary for the
continuation of services, the replacement teacher shall be paid from the same source
of funds as the injured teacher. The Department of Public Instruction, Division of
School Business, shall be notified of the employee who is absent due to an episode of
violence. (Reference Section 9.3, in the Benefits and Employment Policy Manual.)

15. Suspension with Pay: A person employed to replace the suspended employee shall be
paid a salary based on the replacement’s certification and shall be paid from the same
source of funds as the individual suspended. The Department of Public Instruction,
Division of School Business shall be notified of the suspension and the replacement
person employed. See NOTE below. (Reference Section 9.5, in the Benefits and
Employment Policy Manual.)

NOTE:
The notification of an absence due to an Episode of Violence or a Suspension
with Pay can be made by setting a “flag” through payroll that will update the
275-byte payroll detail record, or entered through the BUD System on an IPC
adjustment. Refer to your individual software instructions on how to set the flag.

State Salary Manual 2017-2018 Miscellaneous F-6

Miscellaneous Effective July 1, 2017

16. Principal Replacement: No deduction shall be made from the salary of a teacher who
fills in for a disabled principal who does not have an assistant principal. The teacher
may be reassigned to fill in for the principal after the principal has been on sick leave
for at least ten days. This reassignment shall be allowed until the principal returns to
work or exhausts paid leave.

C. ABSENCE WITH DEDUCTIONS

The LEA will make deductions from public school employees’ salaries in the following
cases:
1. Leave with Deduction: Absences not covered under the rules of Leave with Pay
require a deduction of $50.00 from the regular teacher’s salary. The
superintendent must approve these absences. These absences include:
a. Extended Sick Leave
b. Personal Leave (See Note 1)
c. Other Absence with Deduction includes leave for professional obligations.
Permanent public school employees who have professional
responsibilities, or who need to attend professional meetings, may be
absent with pay minus a salary deduction of $50.00. This deduction is
mandatory whether or not a substitute is employed. Such absences are
allowed only with the approval of the local superintendent and will be
allowed for a period not exceeding three successive days for in-state
meetings or five successive days for out-of-state meetings. Absences for
this purpose may not exceed ten days for the school year. The limitation
shall not apply to a person who is a local or district president or president-
elect, state or national officer of a professional education association, or a
person selected as the National Teacher of the Year. The Office of the
State Superintendent shall upon request determine the eligibility of the
professional education association.

(Note 1) $50 Personal Leave deduction shall be refunded if no substitute is hired for the teacher.
2. Day’s Pay Deduction: Monthly Salary divided by days in the pay period.
3. Leave of Absence without Pay:
a. Family Medical Leave: If the employee does not elect to use earned leave
or the employer does not wish to require use of earned leave. (Reference
Section 4, in the Benefits and Employment Policy Manual.)
b. Military leave without pay for certain periods of active duty or attendance
at service schools beyond annual eligible days. (See Section 10, in the
Benefits and Employment Policy Manual.)

State Salary Manual 2017-2018 Miscellaneous F-7

Miscellaneous Effective July 1, 2017

IV. Personal Use of Vehicles

The value of fringe benefits that you provide to your employees is taxable and must be
included in their income as compensation, unless law specifically excludes the benefits or
the employee pays fair market value for them. Some of the benefits you may provide to
your employees that must be reported in their income include their personal use of an
employer-provided vehicle.
The total value of the fringe benefit is determined by the employer and included on the
W-2 of the employee. The employer reports the taxable fringe benefits in the “wages,
tips, and other compensation” box and, if applicable, in the “social security wages” and
“Medicare wages” boxes on Form W-2. The total value of the fringe benefits should also
be shown on Form W-2.
The reporting and withholding on personal use of employer-provided vehicles must be
handled through local funds. To submit this information on your state payroll records is
incorrect and results in a salary discrepancy and an expense to the state for the matching
social security on an ineligible charge. If you have previously handled your personal use
of employer-provided vehicles through state funds, a refund for the salary plus social
security matching (and retirement, if applicable) is due immediately. All future reporting
must be handled through local funds. For additional information, please refer to IRS
Publication 17 - Your Federal Income Tax, Publication 505 - Tax Withholding and
Estimated Tax, or Publication 535 - Business Expenses.

State Salary Manual 2017-2018 Miscellaneous F-8