Salaries
Most staff and non-faculty academics have 12-month appointments. Most University faculty outside the Biological Science Division and the Medical Center have 9-month (a.k.a. 3Q) appointments. A 9/12 appointment means that an employee earns salary over nine months or three quarters, but the distribution of the salary is equalized over 12 months. Mathematically, the monthly distribution of a 9/12 appointee's salary is really 75% of their actual earned monthly salary.
For example: a 9/12 appointee with a $120,000 annual salary would earn a monthly salary of $13,333.33 October-June, but would receive a $10,0000 paycheck each month October-September (assuming no salary increase).
In rare cases non-faculty academic employees (other academic appointments) may also have 9/12 appointments.
Subaccounts 1099 and 1199 are used for the accrual and distributions.
For example: for a faculty appointee with a $120,000 annual salary, you will see on the ledger a $13,333.33 debit in sub-1000 and a $3,333.33 credit in sub-1099 from Oct-June. From July-Sept you will see $10,000 debits in sub-1099.
Salary Adjustments
Some graduate students, postdoctoral associates, and other staff whose work requires residence outside of Chicago are paid cost-of-living adjustments ("COLA"). COLAs are paid either as extra fringe benefits, usually a "Housing Allowance" (subaccount 1904), or sometimes on a regular payroll subccount coded as "Bonus" pay. These payments will not be reflected in the annual payroll verifications required for salaries paid on sponsored awards. Research Administration reviewed this in 2021 and determined that it is correct that such payments not be included in the verification totals.