{"id":11505,"date":"2018-11-03T17:32:53","date_gmt":"2018-11-04T03:32:53","guid":{"rendered":"https:\/\/www.hawaii.edu\/ohr\/?page_id=11505"},"modified":"2025-12-12T15:37:14","modified_gmt":"2025-12-13T01:37:14","slug":"deferred-salary-of-highly-compensated-9-month-faculty","status":"publish","type":"page","link":"https:\/\/www.hawaii.edu\/ohr\/faculty\/compensation-salary-schedules\/deferred-salary-of-highly-compensated-9-month-faculty\/","title":{"rendered":"Deferred Salary of Highly Compensated 9-Month Faculty"},"content":{"rendered":"<ul>\n<li>The Internal Revenue Code (IRC) Sections 409A and 457(f) require higher education institutions to pay salaries of highly compensated 9-month <span  aria-label=\"Faculty: Includes positions typically requiring an advance degree, such as instructors, researchers, specialists, librarians, and extension agents.\"  data-cmtooltip=\"Includes positions typically requiring an advance degree, such as instructors, researchers, specialists, librarians, and extension agents.\" class=\"glossaryLink \">faculty<\/span> in the semester earned when the &ldquo;deferred salary&rdquo; exceeds the Internal Revenue Service (IRS) annual deferral limit.<\/li>\n<li>The University will adjust salaries paid in the fall and subsequently in the spring to ensure proper distribution of salaries.<\/li>\n<li><a href=\"https:\/\/www.hawaii.edu\/ohr\/documents\/6223\">View summary sheet for more information on Deferred Salary<\/a><\/li>\n<\/ul>\n<h3>Payroll Notification Form (PNF) Instructions [HR Restricted]<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.hawaii.edu\/ohr\/documents\/9761\">2025 &ndash; 2026 Instructions for PNF &ndash; implementation of IRC 457(f) &ndash; <\/a>Instructions to complete <span  aria-label=\"PeopleSoft: ÌÇÐÄÊÓƵ's Human Resources Information System\"  data-cmtooltip=\"ÌÇÐÄÊÓƵ&#039;s Human Resources Information System\" class=\"glossaryLink \">PeopleSoft<\/span> transactions upon completion of the <a href=\"https:\/\/www.hawaii.edu\/ohr\/documents\/9763\">457(f) calculation worksheet [.xlsx]<\/a> for each affected employee.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Code (IRC) Sections 409A and 457(f) require higher education institutions to pay salaries of highly compensated 9-month &hellip; <a href=\"https:\/\/www.hawaii.edu\/ohr\/faculty\/compensation-salary-schedules\/deferred-salary-of-highly-compensated-9-month-faculty\/\" title=\"more info for Deferred Salary of Highly Compensated 9-Month Faculty\">Continued<\/a><\/p>\n","protected":false},"author":185,"featured_media":0,"parent":11379,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.10 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deferred Salary of Highly Compensated 9-Month Faculty - Office of Human Resources<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hawaii.edu\/ohr\/faculty\/compensation-salary-schedules\/deferred-salary-of-highly-compensated-9-month-faculty\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deferred Salary of Highly Compensated 9-Month Faculty - Office of Human Resources\" \/>\n<meta property=\"og:description\" content=\"The Internal Revenue Code (IRC) Sections 409A and 457(f) require higher education institutions to pay salaries of highly compensated 9-month &hellip; 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