Number of Students Needed for Full Salary Payment

Use this formula to calculate how many students must register before a faculty member on contingent contract will receive a full salary:

$$\frac{\mathrm{<mtext>((Faculty\; full\; salary\; +\; TA\; salary)\; x\; Fringe\; rate)</mtext>}}{\mathrm{<mtext>((Number\; of\; credits\; x\; Credit\; rate)\; –\; EXST\; Administrative\; Fee)</mtext>}}=\text{Total seats needed to pay full faculty salary}$$

Winter Session 2025 (2412) Rates

**Note: Fringe Rates vary by group. It is 5.4% for the Legislated Benefits, 24.3% for the Limited Benefits Group, 29.3% for the Faculty Group or 35.4% for the Staff Group. For Winter Session. most instructional cost will be at the 5.4% rate however rates may be higher for Salary transfers.

For example, we are using 5.4%.

• Fringe Rate: 5.4%, (.054)
• EXST Administrative Cost: $140 per Seat

**Note: Tuition rates and EXST Administrative Fee are subject to change.

Example: Assume course expenses that include a lecturer full salary of $5,400.72 and TA salary of $3,908.24 with course revenue of three credits at the undergraduate, resident credit rate less the $140 per seat administrative cost:

$$\frac{\mathrm{((5,400.72\; +\; 3,908.24)\; x\; 1.054)}}{\mathrm{((3\; x\; 412)\; –\; 140)}}=\frac{\mathrm{9,811.64}}{\mathrm{1,096}}=\text{9 Students (rounded up)}$$