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Pharmacy Income Plan

Philosophy

The Pharmacy Income Plan (PIP) is intended as a method to enhance compensation for School of Pharmacy faculty involved in practice, continuing professional education, and clinical research. The program will also provide funds available to enhance the development of the Institution, School, and Department.

Bylaws

The Bylaws of PIP were approved by the Board of Regents on June 9, 1995.

EXPLANATION AND OPERATION OF THE PHARMACY INCOME PLAN (PIP)

This document further explains the operation of the program.

Faculty Accounts

Each faculty member shall have a unique PIP account. Funds shall be deposited to the account from any of the sources identified in Section 4.30 of the Plan bylaws. These include:

  1. Fees for professional services delivered.
  2. Salary or wages for professional services delivered.
  3. Contracts for professional services.
  4. Revenue from the sale of prescription and non-prescription medications in the School of Pharmacy operated pharmacies
  5. Fees for continuing education presentations sponsored by TTUHSC and the School of Pharmacy.

Funds donated to Texas Tech University Health Sciences Center, School of Pharmacy, or grants and contracts with the School or University may not be deposited to individual faculty accounts. Non-patient care fees, honoraria or payments for non-patient care consultations, and continuing education presentations for non-TTUHSC entities are outside the employment relationship, thus, excluded from the PIP.

The individual faculty member's account balances and funds accounting shall be maintained by the Assistant Dean for Finance and Administration's office, who will also serve (at least initially) as the PIP Manager (see PIP Bylaws Section 3.40). All deposits and disbursements from an individual faculty member's account shall be documented with an appropriate receipt or record and summarized at least bi-annually for each faculty member.

Funds generated by non-faculty employees of the School shall be deposited in the School of Pharmacy Development account, subject to the same allocation percentages as individual faculty earnings.

Use of Funds

The appropriate uses and disbursement of funds are specified in section 4.60, 4.70 and Exhibit C of the PIP Bylaws. The individual faculty member shall determine the use of funds within his/her account. If the faculty member chooses to augment his/her salary from PIP, University authorized fringe benefits, totaling approximately 30% of salary augmentation, must be paid from the faculty member's PIP account. Funds allocated to the Departmental account may be used as specified in Exhibit C of the PIP Bylaws, according to the direction of the Policy Committee. An annual budget for the Resident Fund will be approved by the Policy Committee and allocated by the Director of Residency Programs to support professional travel, malpractice insurance, and licensure fees for residents.

PIP Disbursements

All funds deposited during the fiscal year will be available for disbursement beginning in the second month of the first quarter of the next fiscal year. Hence, funds deposited into the account from September 1, 1995, through August 31, 1996, will be available for disbursements, beginning October 1, 1996.

The allocation method for PIP will be based on the source of funds. Funds earned from the sale of prescription and non-prescription products will be allocated differently than funds from all other sources. Funds earned from the sale of prescription and non-prescription products will first be applied to the payment of the costs of medications; prescription containers, labeling and other pharmacy supplies; and general operating costs of the pharmacy. General operating costs will include personnel costs associated with dispensing medications, but will not include any payment for the faculty member's time. Once these pharmacy operational costs have been allocated, the remaining funds will be allocated according to the PIP Allocation Formula.

TOTAL FUNDS DEPOSITED DURING PRIOR FISCAL YEAR

PIP Allocation $1.00 to $10,001 to $20,001 to $30,001 to $40,001 to OVER
Formula $10,000 $20,000 $30,000 $40,000 $50,000 $50,000
Faculty Members Account 80% 75% 68% 59% 48% 40%
University Development 2% 2% 2% 2% 2% 2%
SOP Development 5% 5% 5% 5% 5% 5%
Departmental Development 9% 12% 17% 24% 33% 40%
Resident Support Fund 4% 6% 8% 10% 12% 13%
TOTAL ALLOCATION 100% 100% 100% 100% 100% 100%

Contract Salary

The contract salary is the total PIP member's guaranteed salary for the contract year. The contract salary includes base salary plus PIP Plan payment and, where applicable, school guarantee. It does not include any salary augmentation.

Base Salary

All faculty will have a base salary that is guaranteed for the contract period (10-month, 11-month, or 12-month appointment). The base salary is negotiated annually, but generally will never be less than 83.3% (10-month) of the contract salary.

School Guarantee

Upon initial appointment, to the school of Pharmacy, a PIP member will have a three-year base salary guarantee (contract salary) equal to a 12-month appointment, regardless of PIP funds earned. As with all state agencies, salaries are subject to the availability of state appropriations.

Augmentation

Augmentation is defined by the PIP Bylaws as salary, or other direct payments, made to PIP Plan faculty members in addition to the contract salary (see the PIP Plan Bylaws Section 2.32). Augmentation is not guaranteed.

Example 1 Assumes PIP earnings of $0; faculty within his/her first three year appointment; contract salary of $50,000; 10-month base salary appointment (83.3%).

Example 1
Base Salary $41,650 83.3%
PIP Plan $0 0%
School Guarantee $ 8,350 16.7%
Contract Salary  $50,000 100%
Funds Available for Augmented Compensation $0
TOTAL COMPENSATION $50,000

Example 2 Assumes PIP earnings of $5,000; faculty within his/her first three year appointment; contract salary of $50,000; 10-month base salary appointment (83.3%).

Example 2
PIP Earnings Individual Account Other Allocations
$5,000
$4,000
$1,000
 
Base Salary
$41,650
83.3%
PIP Plan*
$3,077
6.1%
School Guarantee
$5,722
10.6%
Contract Sallary
$50,000
100.0%
Funds available for Augmented Compensation
$0
TOTAL COMPENSATION $50,000
-

* Fringe Benefits of $923


Example 3 Assumes PIP earnings of $40,000; faculty in fourth year of appointment; contract salary of $50,000; 10-month base salary appointment (83.3%).

Example 3
PIP Earnings Individual Account Other Allocations
$ 1 - 10,000
$8,000
$2,000
$10,001 - 20,000
7,500
2,500
$20,001 - 30,000
6,800
3,200
$30,001 - 40,000
5,900
4,100
TOTAL
$28,200
$11,800
Base Salary
$41,650
83.3%
PIP Plan*
$8,350
16.7%
Guarantee from School
$0
$0
Contract Salary
$50,000
100%
Funds Available for Augmented Compensation**
$13,342
TOTAL COMPENSATION
$63,342

* Fringe Benefits of $2,505
**Fringe Benefits of $4,003

Billing Procedures

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