Institutional Base Pay (IBS) is the total guaranteed annual compensation an Individual receives from a TAMUS institution or agency, whether the individual’s time is spent on research, teaching, patient care or other activities.
The IBS shall be used to compute salaries charged to sponsored projects unless sponsored policies further limit salary charges. IBS includes compensation for instruction, public service, research, and/or other activities. IBS excludes: fringe benefit payments; reimbursed expenses; temporary, supplemental compensation for incidental work; income earned outside of duties to the institution; and any portion of compensation deemed to be at-risk. IBS may or may not include additional payment for administrative duties in accordance with each TAMUS institution’s written policy.
The rules that the time and effort system uses to identify Institutional Base Pay (IBS) are described in the post: TAMUS payroll included for Institutional Base Pay