Section 02.10: Account Codes -- Personal Services (10100-19999)
This group of account codes applies to all payroll expenditures. It is divided into eight categories:
- Unclassified salaries
- Unclassified pay
- Classified salaries
- Classified pay
- Student pay
- Salaries and pay to clinical fellows and graduate assistants
- Benefit compensation
- Other payroll expenses for fringe benefits paid by the state
The following abbreviations are used throughout this section:
- FWSP- Federal Work Study Program
- OPE- Other payroll expenses
- SEIU/OPEU- Service Employees International Union/Oregon Public Employees Union
- PEBB- Public Employees Benefit Board
 Unclassified Salaries
 Unclassified Pay
 Classified Salaries
 Classified Pay
These codes record supplemental and miscellaneous non-budgeted payments. These include vacation payout, overtime, differentials (shift, lead-worker, and work out-of-class) and special pay (penalty pay, special duty, stand-by/on-call and pay in lieu of retirement).
10435 Shift Differential Pay
Shift differential is premium pay for work between 6pm and 6am. This code applies to classified employees eligible for overtime pay. It excludes employees with temporary appointments and part-time employees who work less than 32 hours per month. The following apply to shift differential:
- The differential rate and the work hours during which the differential applies vary with the bargaining representation.
- Shift differential is not computed at the rate of time and one-half for overtime or holiday work.
- Shift differential is not paid for periods of leave of absence with pay, such as vacation and sick leave.
 Student Pay
 Salaries and Pay to Clinical Fellows and Graduate Assistants
 Benefit Compensation
 Other Payroll Expenses
[a] Other Payroll Expenses
[b] Other Payroll Expenses - Payroll System Adjustments
[c] Accrued Leave
[d] Graduate Fee Remission/Benefit/Subsidy