Guide to the Administration of Research Grants and Contracts

The Guide to the Administration of Research Grants and Contracts is designed to help researchers in the pursuit of grants and contracts with outside agencies, and to understand the administrative processes involved.  Please contact David MacKinnon for hard copies of the Guide, or with any questions or feedback regarding this resource.
 
Full Document last updated August 2013

Student and Research Assistant Hiring Information

In budgeting for student and/or research assistant costs, researchers need to include mandatory employer costs (Employment Insurance (EI), Canada Pension Plan (CPP)), Workers’ Compensation (WC) in their calculations. All employees are entitled to Vacation Pay (VP), which is also paid by the researcher. It’s important to note that some of these rates change often, and at various times over the year, making it challenging to be completely accurate when you predict your payroll costs. Therefore, check your accounts regularly to ensure that your predicted costs are in line with actual costs. Student employees are paid on a bi-weekly basis. The Authorization to Pay Research Assistants form must be completed, with two signed copies provided to the Manager of Fund Accounting, the Business Office.

Suggested Pay Rates

The current suggested pay rate for undergraduate students is $12/hour and $15/hour for graduate students.   These rates include 4% vacation pay ($11.54 + 4% = $12.00, $14.43 + 4% = $15.00).  On top of this, the research grant holder is required to cover 10% for the mandatory employer costs for EI and CPP, as well as 2% for WC coverage, for a total of 12%. This 12% is not included as part of an employee’s pay, but shows up as deductions in the researcher’s general ledger (GL) account.

Please note that all pay rates are subject to change.

Employee

Base Rate

Including VP
(Gross pay rate employee receives)

Including CPP, EI, WCB (Pay rate to be charged to research account*)

Minimum Wage Employee

$11.00/hr

$11.44/hr

$12.81/hr

Suggested Undergraduate

$11.54/hr

$12.00/hr

$13.44/hr

Suggested Graduate

$14.43/hr

$15.00/hr

$16.80/hr

Other

$19.23/hr

$20.00/hr

$22.40/hr

Other

$24.04/hr

$25.00/hr

$28.00/hr

 

If you are paying Minimum wage

The current Minimum wage in Nova Scotia is $11.00 (April 2018). Note that when the province quotes this rate, it does NOT include vacation pay, so 4% VP must be added to the minimum wage rate as part of your calculations of payroll costs ($10.85 + 4% = $11.44). On top of this, the research grant holder is required to pay 10% for mandatory employer costs for EI and CPP, as well as 2% for WC coverage, for a total of 12%.  If you are using an hourly rate greater than $12.81 vacation pay may be included in the hourly rate. Again, the 12% is not included as part of an employee’s pay, but shows up as deductions in the researcher’s general ledger (GL) account.

Note: If you are paying minimum wage, please indicate to your employee that they will be paid $11.00  plus there will be an additional 4% for VP added to their hourly rate in lieu of vacation.  If you are using the above suggested rates, please indicate to your employee that they will be paid $12 or $15/hour, and that 4% VP is included in those rates.  For all employees, you should also remind them that their take-home pay will have their own mandatory employee costs (for EI & CPP) deducted as well as any income tax deductions they have indicated, as calculated from their tax forms.