Institutional Base Salary (IBS)

Institutional Base Salary (IBS) is the annual compensation paid by an Institution of Higher Education (IHE) such as Stanford for an individual's appointment, whether that individual's time is spent on research, instruction, administration, or other activities.  

What Stanford IBS Includes: 

• Includes regular and supplemental salary that is guaranteed as part of an individual's Stanford appointment.

What Stanford IBS Excludes: 

• Excludes honorarium, vacation accrual, bonus payments and extra compensation such as faculty housing allowance, tuition reimbursement, etc.
• Excludes any income that an individual is permitted to earn outside of their Stanford responsibilities (e.g., consulting payments)
• Summer supplemental salary for faculty on a 9-month/Academic Year appointment

Application:

Unless there is prior approval by a sponsor, charges of a faculty member's salary to any sponsored award may not exceed the proportionate share of the IBS for the period during which the faculty member worked on the given award.  

References:

• 2 CFR 200.430 (Uniform Guidance)
• Faculty Effort | DoResearch
• Stanford Faculty Handbook, Chapter 5