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Dean's Assessment (aka: Deans Tax)

X-factor Overview Presentation

What is Dean's tax?

It's an assessment percentage applied against all professional gross income (i.e., expert witness income, consulting income, etc.) in funds 5014 or 5018. The assessment percentage varies by department depending on the ratio of total salary compared to the BYA and Reg (x-factor).

Assessments are processed monthly by the Dean's Office Finance Unit. This monthly debit entry is recorded in the same revenue chart-string in Account 75310.

Why are departments assessed?

Departments are assessed per University policy as stated in the University's Health Sciences Compensation Plan:

gross Plan income shall be assessed using a rate annually recommended by the Dean and approved by the Chancellor"

Assessments also provide a source of funds that are available to the Dean in order to support School-wide initiatives, Chair/faculty recruitment, renovation projects, etc.

How was the assessment percentage derived?

X-factor analysis is based on a snapshot of data contained within the EDB for the previous calendar year. A final list containing accurate information on all Medical School, General Health Sciences or Strict Full Time Compensation plan faculty members is used to determine each faculty member's x-factor.

Active SFGH Faculty at 50% time or more in clinical care at SFGH and VAMC Faculty paid at 4/8 or more are not included in the final list.

Simply stated the x-factor is:

the ratio of the total salary of a Faculty member divided by their BYA & Reg

The total department x-factor is derived by taking the average of all individual x-factors.


Note: Departments' Dean's tax percentages have not changed since 2009