Salary Schedules
Harry VanHoudnos
IEA Research 1-866-690-3876 (EXT. 330)
e-Mail: harry.vanhoudnos@ieanea.org
TABLE OF CONTENTS
Traditional Salary Schedule Structure
Illustrations
in this monograph were produced with Microsoft EXCEL.
TRADITIONAL
SALARY SCHEDULE STRUCTURES
There are more than 800 elementary and secondary school districts operating in Illinois and ninety-six percent of these districts use a teacher salary schedule. These schedules are called single salary schedules because they do not differentiate teacher salaries by grade level or subject taught.
A cursory review of Illinois salary schedules would indicate many similarities. A closer analysis will expose a multitude of variances.
The salary schedules in use today are similar in that they all provide:
· an entry salary for new teachers. This entry salary is normally referred to as the "BA Base".
· additional salary for work experience.
· additional salary for acquiring additional education and/or training.
· a grid framework to systematically increase salaries, vertically and horizontally, as additional work experience and approved education/training are acquired. Each square on the grid is referred to as a "cell".
· a numeric value system for the grid. The application of this numeric value system to each cell is entitled "Indexing". The index number of 1.0000 is normally assigned to the BA base (entry) salary, which traditionally appears in the upper left hand corner of the grid. Cell index numbers can be determined by dividing the dollar amount of the BA base cell into the dollar amount of any cell on the grid. A vertical and horizontal relationship exists amongst the index numbers. This relationship can be converted into dollar and/or percent variances between the cells if you want to perform a detailed analysis of the salary schedule.
Salary schedule differences
affect both the appearance and the structure of the schedule. Differences become obvious if you examine the
various headings, which appear on
a. Step BA BA+8 BA+16 BA+24 MA* MA+8* MA+16* etc.
b. Years BA BA+16 MA* MA+16*
c. Experience BA MA*
d. ---------- BA BA+4 BA+8 BA+12 BA+16 BA+20 BA+24 etc.
*or equivalent hours
District work experience may be entitled "step", "experience", "years", "years of experience" or no heading at all. When the heading "step" is used, the first step is usually numbered one (1), and when "years of experience" is used, the first year of experience is usually numbered zero (0). Some schedules even have half steps for teachers who work less than a full year. The maximum number of steps or years of experience also varies. Existing schedules have as little as seven (7) and as many as forty (40) steps or years of experience. Some schedules begin with Step No. 1, No. 2, No. 3, through No. 15 and then skip to Step Nos. 20, 25, or 30. In this instance where steps are not continuous or consistent, Step Nos. 20, 25, or 30 are called "longevity" steps. The dollar amounts between longevity steps are often smaller than the dollar amounts within the regular part of the schedule.
The first education/training lane
of a salary schedule is normally titled "BA" or "Bachelors"
lane, although a few schedules still begin with a lane for non-degreed
teachers. Teachers with a four-year
degree are placed in the BA lane. Lanes
beyond the BA require additional education/training. There is a large variation as to the number
of lanes on
Each lane is composed of a number
of work experience steps. The number of
steps in each lane varies with
Some salary schedules have provisions for paying salary amounts not shown on the schedule. Teachers receiving these payments may not be on the regular salary schedule, but instead are "paid off the schedule."
These structural variations affect the external appearance of salary schedules. Internal variations are not as obvious, but are more numerous. It is almost impossible to mention all the conceivable internal variations. There are, however, three (3) basic salary schedule structures from which most of these internal variations are derived.
There are three [3] basic salary schedules styles; e.g.
Dollar, Percentage, and Mixed. They are
presented on Pages 3, 5 and 7. Pages 4, 6, and 8 provides an analysis of each style. Variations of these styles occur throughout
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DOLLAR SCHEDULE |
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* or equivalent hours |
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Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
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1 |
29,457 |
30,635 |
31,813 |
32,991 |
34,169 |
35,347 |
36,525 |
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2 |
30,635 |
31,813 |
32,991 |
34,169 |
35,347 |
36,525 |
37,703 |
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3 |
31,813 |
32,991 |
34,169 |
35,347 |
36,525 |
37,703 |
38,881 |
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4 |
32,991 |
34,169 |
35,347 |
36,525 |
37,703 |
38,881 |
40,059 |
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5 |
34,169 |
35,347 |
36,525 |
37,703 |
38,881 |
40,059 |
41,237 |
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6 |
35,347 |
36,525 |
37,703 |
38,881 |
40,059 |
41,237 |
42,415 |
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7 |
36,525 |
37,703 |
38,881 |
40,059 |
41,237 |
42,415 |
43,593 |
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8 |
37,703 |
38,881 |
40,059 |
41,237 |
42,415 |
43,593 |
44,771 |
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9 |
38,881 |
40,059 |
41,237 |
42,415 |
43,593 |
44,771 |
45,949 |
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10 |
40,059 |
41,237 |
42,415 |
43,593 |
44,771 |
45,949 |
47,127 |
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11 |
41,237 |
42,415 |
43,593 |
44,771 |
45,949 |
47,127 |
48,305 |
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12 |
42,415 |
43,593 |
44,771 |
45,949 |
47,127 |
48,305 |
49,483 |
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13 |
43,593 |
44,771 |
45,949 |
47,127 |
48,305 |
49,483 |
50,661 |
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14 |
44,771 |
45,949 |
47,127 |
48,305 |
49,483 |
50,661 |
51,839 |
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15 |
45,949 |
47,127 |
48,305 |
49,483 |
50,661 |
51,839 |
53,017 |
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16 |
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50,661 |
51,839 |
53,017 |
54,195 |
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17 |
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51,839 |
53,017 |
54,195 |
55,373 |
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18 |
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53,017 |
54,195 |
55,373 |
56,551 |
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19 |
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54,195 |
55,373 |
56,551 |
57,729 |
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20 |
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55,373 |
56,551 |
57,729 |
58,907 |
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Index No. |
1.0322668 |
1.0312426 |
1.0302823 |
1.0276305 |
1.0268718 |
1.0261544 |
1.025475 |
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Traditional Name
- Simple (Additive) Index Salary Schedule |
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Dollar schedules operate
on the premise that when an increase occurs to |
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the BA base, the same percent increase also applies to every vertical and |
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horizontal cell on the schedule. |
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The horizontal and vertical dollar amounts (difference between cells) of this |
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schedule are equal throughout the schedule [Page No. 4]. |
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The percent differences between cells decline uniformly across and down |
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the schedule [Page No. 4]. |
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The dollar amounts are equal and the percents decline because each cell |
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amount is a product of using the BA base for all calculations, not the |
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preceding cell amount. |
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The Index No. represents the average % increase between vertical cells. |
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Notice that the percentage declines for each additional lane. |
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The ‘Dollar Schedule’ is the second most common salary schedule in use |
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in |
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DOLLAR SCHEDULE - Horizontal/Vertical $ Difference Between Steps |
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* or equivalent hours |
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Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
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1 |
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1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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2 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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3 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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4 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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5 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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6 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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7 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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8 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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9 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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10 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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11 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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12 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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13 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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14 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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15 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
1,178 |
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16 |
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1,178 |
1,178 |
1,178 |
1,178 |
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17 |
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1,178 |
1,178 |
1,178 |
1,178 |
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18 |
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1,178 |
1,178 |
1,178 |
1,178 |
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19 |
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1,178 |
1,178 |
1,178 |
1,178 |
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20 |
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1,178 |
1,178 |
1,178 |
1,178 |
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DOLLAR SCHEDULE -
Horizontal/Vertical % Difference Between Steps |
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Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
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1 |
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4.00% |
3.85% |
3.70% |
3.57% |
3.45% |
3.33% |
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2 |
4.00% |
3.85% |
3.70% |
3.57% |
3.45% |
3.33% |
3.23% |
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3 |
3.85% |
3.70% |
3.57% |
3.45% |
3.33% |
3.23% |
3.12% |
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4 |
3.70% |
3.57% |
3.45% |
3.33% |
3.23% |
3.12% |
3.03% |
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5 |
3.57% |
3.45% |
3.33% |
3.23% |
3.12% |
3.03% |
2.94% |
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6 |
3.45% |
3.33% |
3.23% |
3.12% |
3.03% |
2.94% |
2.86% |
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7 |
3.33% |
3.23% |
3.12% |
3.03% |
2.94% |
2.86% |
2.78% |
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8 |
3.23% |
3.12% |
3.03% |
2.94% |
2.86% |
2.78% |
2.70% |
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9 |
3.12% |
3.03% |
2.94% |
2.86% |
2.78% |
2.70% |
2.63% |
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10 |
3.03% |
2.94% |
2.86% |
2.78% |
2.70% |
2.63% |
2.56% |
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11 |
2.94% |
2.86% |
2.78% |
2.70% |
2.63% |
2.56% |
2.50% |
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12 |
2.86% |
2.78% |
2.70% |
2.63% |
2.56% |
2.50% |
2.44% |
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13 |
2.78% |
2.70% |
2.63% |
2.56% |
2.50% |
2.44% |
2.38% |
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14 |
2.70% |
2.63% |
2.56% |
2.50% |
2.44% |
2.38% |
2.33% |
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15 |
2.63% |
2.56% |
2.50% |
2.44% |
2.38% |
2.33% |
2.27% |
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16 |
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2.38% |
2.33% |
2.27% |
2.22% |
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17 |
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2.33% |
2.27% |
2.22% |
2.17% |
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18 |
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2.27% |
2.22% |
2.17% |
2.13% |
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19 |
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2.22% |
2.17% |
2.13% |
2.08% |
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20 |
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2.17% |
2.13% |
2.08% |
2.04% |
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PERCENTAGE SCHEDULE |
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* or equivalent hours |
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Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
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1 |
29,457 |
30,635 |
31,861 |
33,135 |
34,461 |
35,839 |
37,273 |
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2 |
30,635 |
31,861 |
33,135 |
34,461 |
35,839 |
37,273 |
38,763 |
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3 |
31,861 |
33,135 |
34,461 |
35,839 |
37,273 |
38,763 |
40,314 |
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4 |
33,135 |
34,461 |
35,839 |
37,273 |
38,763 |
40,314 |
41,926 |
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5 |
34,461 |
35,839 |
37,273 |
38,763 |
40,314 |
41,926 |
43,604 |
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6 |
35,839 |
37,273 |
38,763 |
40,314 |
41,926 |
43,604 |
45,348 |
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7 |
37,273 |
38,763 |
40,314 |
41,926 |
43,604 |
45,348 |
47,162 |
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8 |
38,763 |
40,314 |
41,926 |
43,604 |
45,348 |
47,162 |
49,048 |
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9 |
40,314 |
41,926 |
43,604 |
45,348 |
47,162 |
49,048 |
51,010 |
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10 |
41,926 |
43,604 |
45,348 |
47,162 |
49,048 |
51,010 |
53,050 |
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11 |
43,604 |
45,348 |
47,162 |
49,048 |
51,010 |
53,050 |
55,172 |
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12 |
45,348 |
47,162 |
49,048 |
51,010 |
53,050 |
55,172 |
57,379 |
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13 |
47,162 |
49,048 |
51,010 |
53,050 |
55,172 |
57,379 |
59,674 |
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14 |
49,048 |
51,010 |
53,050 |
55,172 |
57,379 |
59,674 |
62,061 |
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15 |
51,010 |
53,050 |
55,172 |
57,379 |
59,674 |
62,061 |
64,544 |
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16 |
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59,674 |
62,061 |
64,544 |
67,126 |
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17 |
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62,061 |
64,544 |
67,126 |
69,811 |
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18 |
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64,544 |
67,126 |
69,811 |
72,603 |
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19 |
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67,126 |
69,811 |
72,603 |
75,507 |
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20 |
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69,811 |
72,603 |
75,507 |
78,528 |
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Index
No. |
1.04 |
1.04 |
1.04 |
1.04 |
1.04 |
1.04 |
1.04 |
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Traditional Name
- Compound (Progressive) Index Salary Schedule |
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Percentage schedules operate on the premise that when an increase occurs |
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to the BA base, the same percent increase also applies to every vertical and |
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horizontal cell on the schedule. |
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The horizontal and vertical percentages (difference between cells) of this |
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schedule are equal throughout the schedule [Page No. 6]. |
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The dollar differences between cells increase uniformly across and down |
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the schedule [Page No. 6]. |
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The dollar amounts increase and the percents are uniform because each |
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cell is determined by multiplying a fixed percent (example is 4%) times the |
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previous cell amount, not the BA base salary, and adding that amount to the |
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previous cell amount (across and down). |
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The Index No. represents the average % increase between vertical cells. |
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Notice that the percentages are identical for all the lanes. |
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The 'Percentage Schedule' is the least common salary schedule in use in |
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PERCENTAGE SCHEDULE -
Horizontal/Vertical $ Difference Between Steps |
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* or equivalent hours |
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Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
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1 |
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1,178 |
1,225 |
1,274 |
1,325 |
1,378 |
1,434 |
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2 |
1,178 |
1,225 |
1,274 |
1,325 |
1,378 |
1,434 |
1,491 |
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3 |
1,225 |
1,274 |
1,325 |
1,378 |
1,434 |
1,491 |
1,551 |
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4 |
1,274 |
1,325 |
1,378 |
1,434 |
1,491 |
1,551 |
1,613 |
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5 |
1,325 |
1,378 |
1,434 |
1,491 |
1,551 |
1,613 |
1,677 |
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6 |
1,378 |
1,434 |
1,491 |
1,551 |
1,613 |
1,677 |
1,744 |
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7 |
1,434 |
1,491 |
1,551 |
1,613 |
1,677 |
1,744 |
1,814 |
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8 |
1,491 |
1,551 |
1,613 |
1,677 |
1,744 |
1,814 |
1,886 |
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9 |
1,551 |
1,613 |
1,677 |
1,744 |
1,814 |
1,886 |
1,962 |
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10 |
1,613 |
1,677 |
1,744 |
1,814 |
1,886 |
1,962 |
2,040 |
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11 |
1,677 |
1,744 |
1,814 |
1,886 |
1,962 |
2,040 |
2,122 |
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12 |
1,744 |
1,814 |
1,886 |
1,962 |
2,040 |
2,122 |
2,207 |
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13 |
1,814 |
1,886 |
1,962 |
2,040 |
2,122 |
2,207 |
2,295 |
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14 |
1,886 |
1,962 |
2,040 |
2,122 |
2,207 |
2,295 |
2,387 |
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15 |
1,962 |
2,040 |
2,122 |
2,207 |
2,295 |
2,387 |
2,482 |
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16 |
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2,295 |
2,387 |
2,482 |
2,582 |
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17 |
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2,387 |
2,482 |
2,582 |
2,685 |
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18 |
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2,482 |
2,582 |
2,685 |
2,792 |
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19 |
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2,582 |
2,685 |
2,792 |
2,904 |
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20 |
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2,685 |
2,792 |
2,904 |
3,020 |
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PERCENTAGE SCHEDULE
- Horizontal/Vertical % Difference Between Steps |
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Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
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1 |
|
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
2 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
3 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
4 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
5 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
6 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
7 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
8 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
9 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
10 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
11 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
12 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
13 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
14 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
15 |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
4.00% |
|
16 |
|
|
|
4.00% |
4.00% |
4.00% |
4.00% |
|
17 |
|
|
|
4.00% |
4.00% |
4.00% |
4.00% |
|
18 |
|
|
|
4.00% |
4.00% |
4.00% |
4.00% |
|
19 |
|
|
|
4.00% |
4.00% |
4.00% |
4.00% |
|
20 |
|
|
|
4.00% |
4.00% |
4.00% |
4.00% |
|
MIXED SCHEDULE |
|
|
|
|
|
||
|
|
|
|
|
* or equivalent hours |
|
||
|
Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
|
|
|
|
|
|
|
|
|
|
1 |
29,457 |
30,531 |
31,677 |
32,777 |
33,976 |
35,144 |
36,345 |
|
2 |
29,657 |
30,931 |
32,277 |
33,921 |
34,895 |
36,038 |
37,270 |
|
3 |
30,057 |
31,531 |
32,877 |
34,534 |
35,765 |
36,974 |
38,227 |
|
4 |
30,627 |
32,121 |
33,487 |
35,450 |
36,711 |
37,941 |
39,226 |
|
5 |
31,227 |
32,731 |
34,117 |
36,417 |
37,689 |
38,940 |
40,245 |
|
6 |
31,747 |
33,271 |
34,667 |
37,405 |
38,708 |
39,969 |
41,316 |
|
7 |
32,287 |
33,821 |
35,237 |
38,434 |
39,758 |
41,041 |
42,418 |
|
8 |
32,537 |
34,071 |
35,487 |
39,495 |
40,746 |
42,153 |
43,562 |
|
9 |
32,787 |
34,321 |
35,737 |
40,598 |
41,973 |
43,308 |
44,748 |
|
10 |
33,037 |
34,571 |
35,987 |
41,742 |
43,138 |
44,504 |
45,975 |
|
11 |
33,067 |
34,681 |
36,167 |
43,175 |
44,653 |
46,099 |
48,862 |
|
12 |
33,677 |
35,311 |
36,807 |
45,105 |
46,642 |
48,073 |
50,881 |
|
13 |
34,297 |
35,951 |
37,467 |
46,308 |
47,941 |
49,342 |
52,171 |
|
14 |
34,937 |
36,611 |
38,147 |
47,566 |
49,226 |
50,645 |
53,521 |
|
15 |
36,957 |
38,681 |
40,277 |
48,847 |
50,435 |
51,982 |
54,904 |
|
16 |
|
|
|
50,184 |
51,795 |
53,375 |
56,329 |
|
17 |
|
|
|
51,554 |
52,908 |
54,814 |
57,802 |
|
18 |
|
|
|
52,970 |
54,649 |
56,286 |
59,329 |
|
19 |
|
|
|
54,431 |
56,143 |
57,814 |
60,902 |
|
20 |
|
|
|
57,288 |
59,023 |
60,627 |
63,861 |
|
|
|
|
|
|
|
|
|
|
Index
No. |
1.0163336 |
1.017044 |
1.0173044 |
1.0298237 |
1.0294936 |
1.0291151 |
1.0301103 |
|
|
|
|
|
|
|
|
|
|
Dollar Schedules are often the cumulative product of past bargaining |
|||||||
|
practices. Consequently, the cell relationships on these schedules will |
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|
continue to change as demographics of the bargaining unit change. |
|||||||
|
|
|
|
|
|
|
|
|
|
The dollar and percent increases are unequal throughout the schedule |
|||||||
|
|
|
|
|
|
|
|
|
|
Page No.8 shows the dollar and percent differences between steps for |
|||||||
|
for the schedule. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The schedule can provide greater dollar raises for employees with less work |
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|
experience or education/training than more experienced or trained colleagues. |
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|
|
|
|
|
|
|
|
|
|
The Index No. represents the average % increase between vertical cells. |
|||||||
|
Notice that the percentages are variable for all lanes. |
|
|
|||||
|
|
|
|
|
|
|
|
|
|
This is the most common schedule in |
|
|
|||||
|
MIXED SCHEDULE - $ Difference Between Steps |
|||||||
|
|
|
|
|
*
or equivalent hours |
|
||
|
Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
|
|
|
|
|
|
|
|
|
|
1 |
|
|
|
|
|
|
|
|
2 |
200 |
400 |
600 |
1,144 |
919 |
894 |
925 |
|
3 |
400 |
600 |
600 |
613 |
870 |
936 |
957 |
|
4 |
570 |
590 |
610 |
916 |
946 |
967 |
999 |
|
5 |
600 |
610 |
630 |
967 |
978 |
999 |
1,019 |
|
6 |
520 |
540 |
550 |
988 |
1,019 |
1,029 |
1,071 |
|
7 |
540 |
550 |
570 |
1,029 |
1,050 |
1,072 |
1,102 |
|
8 |
250 |
250 |
250 |
1,061 |
988 |
1,112 |
1,144 |
|
9 |
250 |
250 |
250 |
1,103 |
1,227 |
1,155 |
1,186 |
|
10 |
250 |
250 |
250 |
1,144 |
1,165 |
1,196 |
1,227 |
|
11 |
30 |
110 |
180 |
1,433 |
1,515 |
1,595 |
2,887 |
|
12 |
610 |
630 |
640 |
1,930 |
1,989 |
1,974 |
2,019 |
|
13 |
620 |
640 |
660 |
1,203 |
1,299 |
1,269 |
1,290 |
|
14 |
640 |
660 |
680 |
1,258 |
1,285 |
1,303 |
1,350 |
|
15 |
2,020 |
2,070 |
2,130 |
1,281 |
1,209 |
1,337 |
1,383 |
|
16 |
|
|
|
1,337 |
1,360 |
1,393 |
1,425 |
|
17 |
|
|
|
1,370 |
1,113 |
1,439 |
1,473 |
|
18 |
|
|
|
1,416 |
1,741 |
1,472 |
1,527 |
|
19 |
|
|
|
1,461 |
1,494 |
1,528 |
1,573 |
|
20 |
|
|
|
2,857 |
2,880 |
2,813 |
2,959 |
|
|
|
|
|
|
|
|
|
|
MIXED SCHEDULE - % Difference Between Steps |
|||||||
|
|
|
|
|
|
|
|
|
|
Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
|
|
|
|
|
|
|
|
|
|
1 |
|
|
|
|
|
|
|
|
2 |
0.68% |
1.31% |
1.89% |
3.49% |
2.70% |
2.54% |
2.55% |
|
3 |
1.35% |
1.94% |
1.86% |
1.81% |
2.49% |
2.60% |
2.57% |
|
4 |
1.90% |
1.87% |
1.86% |
2.65% |
2.65% |
2.62% |
2.61% |
|
5 |
1.96% |
1.90% |
1.88% |
2.73% |
2.66% |
2.63% |
2.60% |
|
6 |
1.67% |
1.65% |
1.61% |
2.71% |
2.70% |
2.64% |
2.66% |
|
7 |
1.70% |
1.65% |
1.64% |
2.75% |
2.71% |
2.68% |
2.67% |
|
8 |
0.77% |
0.74% |
0.71% |
2.76% |
2.49% |
2.71% |
2.70% |
|
9 |
0.77% |
0.73% |
0.70% |
2.79% |
3.01% |
2.74% |
2.72% |
|
10 |
0.76% |
0.73% |
0.70% |
2.82% |
2.78% |
2.76% |
2.74% |
|
11 |
0.09% |
0.32% |
0.50% |
3.43% |
3.51% |
3.58% |
6.28% |
|
12 |
1.84% |
1.82% |
1.77% |
4.47% |
4.45% |
4.28% |
4.13% |
|
13 |
1.84% |
1.81% |
1.79% |
2.67% |
2.79% |
2.64% |
2.54% |
|
14 |
1.87% |
1.84% |
1.81% |
2.72% |
2.68% |
2.64% |
2.59% |
|
15 |
5.78% |
5.65% |
5.58% |
2.69% |
2.46% |
2.64% |
2.58% |
|
16 |
|
|
|
2.74% |
2.70% |
2.68% |
2.60% |
|
17 |
|
|
|
2.73% |
2.15% |
2.70% |
2.61% |
|
18 |
|
|
|
2.75% |
3.29% |
2.69% |
2.64% |
|
19 |
|
|
|
2.76% |
2.73% |
2.71% |
2.65% |
|
20 |
|
|
|
5.25% |
5.13% |
4.87% |
4.86% |
Often, the total cost of a salary schedule proposal is more important to a school board than individual teacher salaries. If the school board looks at individual salaries, their major area of concern is generally the BA base. The BA base salary is of interest to school boards because they use this salary amount to recruit new teachers. It also determines the top salary of the district, especially if an index salary schedule is in place.
Bargaining teams are primarily interested in salary as it applies to individuals in the bargaining unit. They, however, must be prepared to discuss the total cost of a salary schedule proposal.
Salary schedule costing requires two documents, the salary schedule and the scattergram (training/experience grid). A scattergram shows the number and placement on the schedule (i.e., years of experience and lane), of full time equivalent (FTE) employees working for the district who are represented by the bargaining unit. The scattergram on the next page is for the Mixed Salary schedule.
In this year, the district hired 6 new full time employees, so they appear on Step No. 1 of the lanes. Step No. 4 of the BA lane shows 2.5 FTE. This is a combination of six or more employees, (e.g., 1 full time and a 1/2 time employee, or possibly two employees working 3/4 time).
The number of FTEs is summed by educational lane and for the overall scattergram. The scattergram has 183.5 FTEs.
You cost a schedule by using both the scattergram and the salary schedule. Multiply the FTE number in each cell by the dollar amount applicable to that cell. This calculation determines the total employee cost of each cell. Next, sum the cost of all cells to arrive at the total salary schedule cost [Page No. 10].
Bargaining Year (FTE) Scattergram:
Before you can calculate the total cost of your proposed new salary schedule you must adjust the current year's scattergram. Traditionally, all FTEs are moved down the grid one step (excluding individuals in the last step who are not eligible for movement).
It is imperative to compare your scattergram with the district's before salary bargaining begins. This comparison should be cell-by-cell, lane-by-lane, and result in the same number of FTEs. If it does not, any differences should be reconciled.
Countless bargaining hours are wasted every year because parties do not agree on the cost of a specific salary schedule proposal. Most of these disagreements occur because each party is using a different FTE scattergram, not because they are using inaccurate costing methods.
|
MIXED SCHEDULE - Scattergram |
||||||||
|
|
|
|
|
* or equivalent hours |
|
|||
|
Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
Totals |
|
|
|
|
|
|
|
|
|
|
|
1 |
4.00 |
0.00 |
0.00 |
2.00 |
0.00 |
0.00 |
0.00 |
6.00 |
|
2 |
4.00 |
1.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
5.00 |
|
3 |
2.00 |
2.00 |
0.00 |
3.00 |
0.00 |
0.00 |
0.00 |
7.00 |
|
4 |
2.50 |
1.00 |
0.00 |
0.00 |
0.00 |
1.00 |
0.00 |
4.50 |
|
5 |
5.00 |
0.00 |
0.00 |
1.00 |
0.00 |
0.00 |
0.00 |
6.00 |
|
6 |
6.00 |
1.00 |
0.00 |
7.00 |
0.00 |
0.00 |
0.00 |
14.00 |
|
7 |
1.00 |
1.00 |
1.00 |
10.00 |
1.00 |
1.00 |
0.00 |
15.00 |
|
8 |
2.00 |
1.00 |
1.00 |
4.00 |
1.00 |
0.00 |
0.00 |
9.00 |
|
9 |
0.00 |
1.00 |
0.00 |
1.00 |
1.00 |
0.00 |
0.00 |
3.00 |
|
10 |
2.00 |
0.00 |
0.00 |
2.00 |
3.00 |
0.00 |
0.00 |
7.00 |
|
11 |
0.00 |
1.00 |
0.00 |
5.00 |
0.00 |
0.00 |
0.00 |
6.00 |
|
12 |
0.00 |
0.00 |
0.00 |
3.00 |
1.00 |
1.00 |
1.00 |
6.00 |
|
13 |
1.00 |
1.00 |
0.00 |
2.00 |
1.00 |
0.00 |
1.00 |
6.00 |
|
14 |
0.00 |
0.00 |
0.00 |
2.00 |
1.00 |
2.00 |
1.00 |
6.00 |
|
15 |
0.00 |
1.00 |
2.00 |
1.00 |
1.00 |
0.00 |
1.00 |
6.00 |
|
16 |
|
|
|
5.00 |
2.00 |
1.00 |
5.00 |
13.00 |
|
17 |
|
|
|
2.00 |
0.00 |
1.00 |
1.00 |
4.00 |
|
18 |
|
|
|
2.00 |
1.00 |
0.00 |
0.00 |
3.00 |
|
19 |
|
|
|
1.00 |
2.00 |
1.00 |
1.00 |
5.00 |
|
20 |
|
|
|
19.00 |
11.00 |
6.00 |
16.00 |
52.00 |
|
Totals |
29.50 |
11.00 |
4.00 |
72.00 |
26.00 |
14.00 |
27.00 |
183.50 |
|
MIXED SCHEDULE - Cost |
||||||||
|
|
|
|
|
|
|
|
|
|
|
Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
Totals |
|
|
|
|
|
|
|
|
|
|
|
1 |
117,828 |
- |
- |
65,554 |
- |
- |
- |
183,382 |
|
2 |
118,628 |
30,931
|
- |
- |
- |
- |
- |
149,559 |
|
3 |
60,114 |
63,062 |
- |
103,602 |
- |
- |
- |
226,778 |
|
4 |
76,568 |
32,121 |
- |
- |
- |
37,941 |
- |
146,630 |
|
5 |
156,135 |
- |
- |
36,417 |
- |
- |
- |
192,552 |
|
6 |
190,482 |
33,271 |
- |
261,835 |
- |
- |
- |
485,588 |
|
7 |
32,287 |
33,821 |
35,237 |
384,340 |
39,758 |
41,041 |
- |
566,484 |
|
8 |
65,074 |
34,071 |
35,487 |
157,980 |
40,746 |
- |
- |
333,358 |
|
9 |
- |
34,321 |
- |
40,598 |
41,973 |
- |
- |
116,892 |
|
10 |
66,074 |
- |
- |
83,484 |
129,414 |
- |
- |
278,972 |
|
11 |
- |
34,681 |
- |
215,875 |
- |
- |
- |
250,556 |
|
12 |
- |
- |
- |
135,315 |
46,642 |
48,073 |
50,881 |
280,911 |
|
13 |
34,297 |
35,951 |
- |
92,616 |
47,941 |
- |
52,171 |
262,976 |
|
14 |
- |
- |
- |
95,132 |
49,226 |
101,290 |
53,521 |
299,169 |
|
15 |
- |
38,681 |
80,554 |
48,847 |
50,435 |
- |
54,904 |
273,421 |
|
16 |
- |
- |
- |
250,920 |
103,590 |
53,375 |
281,645 |
689,530 |
|
17 |
- |
- |
- |
103,108 |
- |
54,814 |
57,802 |
215,724 |
|
18 |
- |
|
- |
105,940 |
54,649 |
- |
- |
160,589 |
|
19 |
- |
- |
- |
54,431 |
112,286 |
57,814 |
60,902 |
285,433 |
|
20 |
- |
- |
- |
1,088,472 |
649,253 |
363,762 |
1,021,776 |
3,123,263 |
|
Totals |
917,487 |
370,911 |
151,278 |
3,324,466 |
1,365,913 |
758,110 |
1,633,602 |
8,521,767 |
RATIONALE FOR
A
CONTEMPORARY
SALARY SCHEDULE
A major environmental change is occurring within education today. Every year, more and more employees are leaving the work force and replaced by new college graduates. This is just beginning in some districts, and in others, especially those with rapid student growth; the new employees are beginning to out-number the senior staff.
As more and more younger staff arrives on the scene, a chasm often develops within the bargaining unit as to how available dollars should applied to the salary schedule. Senior staffs approaching retirement want money applied to their areas of the schedule so as to increase their lifetime retirement benefits. The new staffs need money today to repay student loans, buy automobiles, set up housekeeping, and continue their education.
In the process of bargaining with the board, a definitive dollar amount or percent increase over last years’ schedule cost is ultimately agreed upon. How that available money is distributed on the schedule then becomes the issue. Everyone wants a salary schedule that is equitable, fair and competitive so qualified staff can be recruited. One way to assess if these traits are present in your schedule is to compare its structure with the three traditional schedules and analysis on Pages 3 though eight.
The DOLLAR Schedule provides equal dollars across the lanes and between steps, but the percent of increase between lanes and steps decline. Some staff believes that providing an equal dollar increase is fair and provides equity. However, senior staffs seldom share that belief since the percentages decrease as one advances across and down the schedule as revealed by the lanes reducing index numbers.
The MIXED Schedule provides neither equity nor fairness, which leaves the PERCENTAGE schedule as the only remaining choice. As mentioned earlier, this is the least used schedule today. Why, because the schedule presented on Page 5, is expensive because of its compounding structure. Increasing the Dollar Schedule $29,457 base salary by 4% cost $499,794 [5.8%]. Increase the same base salary of the Percentage Schedule 4%, cost $652.271 [6.5%].
Unfortunately, most school districts in
Additionally, state funding for education has been, and probably will remain flat for some time, although Federal revenue continues to grow at a slow pace.
Listed below are some situations occurring throughout
1) The demand for new teachers to replace retiring staff is growing. To recruit qualified staff, districts have to raise their entry salaries to remain competitive.
2) Limited revenue growth has caused many Dollar and Percentage schedules to become Mixed schedules in order to secure a settlement.
3) Some schedules have an artificial base from which to derive cell calculations.
4) Districts are offering a hiring bonus the first year, which minimizes or eliminates the second year increase.
5) Salary schedules are not enhanced and only step movement is allowed.
6) Step movement is not allowed and everyone receives a fixed dollar or percent increase, or nothing at all.
7) New hires are not placed on Step No. 1, so some senior staffs are paid less than untrained staff.
When faced with these almost intractable dilemmas, a total paradigm shift is often necessary to find a plausible solution. The challenge: effectively apply limited financial resources in a fair and equitable manner to a district salary schedule so the needs of all parties are satisfied as much as possible.
Some paradigm thinking:
1) Is it possible to ‘ride the wave’ being created by the demand for new teachers?
2) Can some dollars used for step movement be used in different ways to provide more equity and fairness?
3) Are there justifiable reasons to maintain a salary schedule greater than 10 steps?
4) Is the association willing to reduce the number of steps on the salary schedule?
5) Can senior staffs accept the fact that it is mathematically impossible for them to receive the same dollar or percent salary increase as those moving through the schedule?
6) Is the association willing to acknowledge that much of the public does not believe a teacher should receive more money just because they have been in the classroom another year?
7) Should association members be paid much like employees in the private sector?
It is important to recognize that very few of our members understand the structural components of salary schedules. In general, they know the amount of their check and if a proposed schedule provides more or less than what they currently receive. Consequently, if any changes to the salary schedule are contemplated, some basic salary schedule education should be conducted with the entire membership. Once members understand salary schedule structure, they can then decide what changes, if any, they want presented at the bargaining table.
Any attempt to change an existing
salary schedule is equivalent to ‘walking through a mine field’. When you change the salary schedule, you are
tampering with someone’s paycheck.
People are very sensitive about their money and changes that might
affect their financial future.
A couple of mines in the field - when the structure of a salary schedule is changed;
a) No one should lose money in the transition, but some will receive a larger raise than others.
b) Steps may no longer equal ‘years’ of work experience.
If membership cannot accept these
givens, any attempt to change the structure of your salary schedule will cause
one or several mines to explode. If you change your schedule, be sure it
fits the needs of your association. You
do not want members to be unhappy and demand another change in a few years.
CONTEMPORARY
SALARY SCHEDULE STRUCTURE
This schedule is an attempt to resolve some of the salary schedule problems occurring at the bargaining table today. The structure is based on these elements.
1) The focus is on the BA entry or base salary to keep it competitive.
2) All cells automatically increase at the same percentage as the base increases over the prior years’ schedule.
3) Dollar allocations are fair and equitable.
4) Step increases are a fixed % of the previous cell [Percent schedule concept]
5) Percent increases between lanes should be equal, or progressive.
6) Only steps No. 1 through No. 9 are allowed to move down and across.
7) Schedules remain constant unless enhanced; e.g., step movement is compensation for additional work experience, enhancement of cells through bargaining.
8) Step10, and those off schedule [gray area], can move horizontally, but not vertically.
9) The step increase should be in the 1.5% – 2.0% range.
10) Money saved by reducing the size of step increases, adds equally to the base and all cells [the rising base lifts all boats].
11) Extra benefits should be bargained for staff on Step 10 and ‘off schedule’ [Appendix B].
The Mixed Schedule, from Page No. 7, was converted to the Contemporary Schedule on the next page. The base was increased 4% and staffs guaranteed at least 4%, some actually received 7.9%. The salary guarantee controlled cell placement on the scattergram. Steps were expanded to 29 to accommodate the 4% guarantee to staffs on the last step.
Lanes increases are 1.0375 over the prior lane. Each step is 1.02 of the prior cell. The total cost of this schedule is $72,291 less than the Mixed Schedule when the same base is used and all cells increased by 4%.
As staffs retire over time, the gray area will cease to exist as no one is allowed to move past Step No. 10.
|
2003-2004
Contemporary Salary Schedule |
9,004,950 |
72,291 |
Mixed Sch. |
||||
|
|
|
|
|
|
8,932,659 |
Proposal |
|
|
Base |
30,635 |
% Increase |
1.04 |
|
8,521,767 |
Prior Year |
|
|
1.0375 |
Across |
|
|
|
410,892 |
$ Increase |
|
|
1.020 |
Down |
|
|
|
4.8% |
% Increase |
|
|
|
|
|
|
|
|
|
|
|
Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
|
|
|
|
|
|
|
|
|
|
1 |
30,635 |
31,784 |
32,976 |
34,212 |
35,495 |
36,826 |
38,207 |
|
2 |
31,248 |
32,419 |
33,635 |
34,897 |
36,205 |
37,563 |
38,971 |
|
3 |
31,873 |
33,068 |
34,308 |
35,594 |
36,929 |
38,314 |
39,751 |
|
4 |
32,510 |
33,729 |
34,994 |
36,306 |
37,668 |
39,080 |
40,546 |
|
5 |
33,160 |
34,404 |
35,694 |
37,032 |
38,421 |
39,862 |
41,357 |
|
6 |
33,824 |
35,092 |
36,408 |
37,773 |
39,190 |
40,659 |
42,184 |
|
7 |
34,500 |
35,794 |
37,136 |
38,529 |
39,973 |
41,472 |
43,028 |
|
8 |
35,190 |
36,510 |
37,879 |
39,299 |
40,773 |
42,302 |
43,888 |
|
9 |
35,894 |
37,240 |
38,636 |
40,085 |
41,588 |
43,148 |
44,766 |
|
10 |
36,612 |
37,985 |
39,409 |
40,887 |
42,420 |
44,011 |
45,661 |
|
11 |
37,344 |
38,744 |
40,197 |
41,705 |
43,269 |
44,891 |
46,575 |
|
12 |
38,091 |
39,519 |
41,001 |
42,539 |
44,134 |
45,789 |
47,506 |
|
13 |
38,853 |
40,310 |
41,821 |
43,389 |
45,017 |
46,705 |
48,456 |
|
14 |
39,630 |
41,116 |
42,658 |
44,257 |
45,917 |
47,639 |
49,425 |
|
15 |
40,422 |
41,938 |
43,511 |
45,142 |
46,835 |
48,592 |
50,414 |
|
16 |
|
|
|
46,045 |
47,772 |
49,563 |
51,422 |
|
17 |
|
|
|
46,966 |
48,727 |
50,555 |
52,450 |
|
18 |
|
|
|
47,905 |
49,702 |
51,566 |
53,499 |
|
19 |
|
|
|
48,864 |
50,696 |
52,597 |
54,569 |
|
20 |
|
|
|
49,841 |
51,710 |
53,649 |
55,661 |
|
21 |
|
|
|
50,838 |
52,744 |
54,722 |
56,774 |
|
22 |
|
|
|
51,854 |
53,799 |
55,816 |
57,910 |
|
23 |
|
|
|
52,892 |
54,875 |
56,933 |
59,068 |
|
24 |
|
|
|
53,949 |
55,972 |
58,071 |
60,249 |
|
25 |
|
|
|
55,028 |
57,092 |
59,233 |
61,454 |
|
26 |
|
|
|
56,129 |
58,234 |
60,417 |
62,683 |
|
27 |
|
|
|
57,251 |
59,398 |
61,626 |
63,937 |
|
28 |
|
|
|
58,397 |
60,586 |
62,858 |
65,216 |
|
29 |
|
|
|
59,579 |
61,798 |
64,116 |
66,520 |
|
Index No. |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
The 2nd year Contemporary Schedule, on the next page, illustrates the affects of structure changes. The prior years’ schedule cost was increased by the same percent [5.7] as it cost to increase the Mixed Schedule 4%.
The base on this schedule is $32,180 rather than $31,861 for the Mixed schedule. It increased $1,545, as opposed to $1,226, a $319 difference.
Step No. 10 and all cells in the gray area also increased 5%. Step No. 29, of the MA+36 lane is $803 greater than Step 20 on the Mixed Schedule.
HOUSEKEEPING ISSUES:
The district and association will need to keep two schedules; e.g., the 10-step schedule without the gray and one with the gray area. Although, staffs in the gray area cannot move down, they can move across lanes. The gray area provides a clear horizontal road map for staffs increasing their education.
Recruiting new employees with a 10 step or less schedule, without the gray area, may appear difficult. Appendix C illustrates what a district might use to show potential employees that the 10th step of the MA+32 lane is only for the current year and what their career potential might be if they stay in the district for 30 years.
At the end of bargaining, there is a finite amount of money available to apply to the schedule. The structure of this schedule, applies those same dollars in a different way. The Contemporary Salary Schedule is not for everyone, but it may be for you.
|
2004-2005 Contemporary Salary Schedule |
9,432,888 |
107 |
|
||||
|
|
|
|
|
|
9,432,781 |
Proposal |
|
|
Base |
32,180 |
% Increase |
1.050 |
|
8,932,659 |
Prior Year |
|
|
1.0375 |
Across |
|
|
|
500,122 |
$ Increase |
|
|
1.020 |
Down |
|
|
|
5.6% |
% Increase |
|
|
|
|
|
|
|
|
|
|
|
Step |
BA |
BA+12 |
BA+24
|
MA* |
MA+12* |
MA+24* |
MA+36* |
|
|
|
|
|
|
|
|
|
|
1 |
32,180 |
33,387 |
34,639 |
35,938 |
37,285 |
38,684 |
40,134 |
|
2 |
32,824 |
34,054 |
35,332 |
36,656 |
38,031 |
39,457 |
40,937 |
|
3 |
33,480 |
34,736 |
36,038 |
37,390 |
38,792 |
40,246 |
41,756 |
|
4 |
34,150 |
35,430 |
36,759 |
38,137 |
39,568 |
41,051 |
42,591 |
|
5 |
34,833 |
36,139 |
37,494 |
38,900 |
40,359 |
41,872 |
43,443 |
|
6 |
35,529 |
36,862 |
38,244 |
39,678 |
41,166 |
42,710 |
44,311 |
|
7 |
36,240 |
37,599 |
39,009 |
40,472 |
41,989 |
43,564 |
45,198 |
|
8 |
36,965 |
38,351 |
39,789 |
41,281 |
42,829 |
44,435 |
46,102 |
|
9 |
37,704 |
39,118 |
40,585 |
42,107 |
43,686 |
45,324 |
47,024 |
|
10 |
38,458 |
39,900 |
41,397 |
42,949 |
44,559 |
46,230 |
47,964 |
|
11 |
39,227 |
40,698 |
42,224 |
43,808 |
45,451 |
47,155 |
48,923 |
|
12 |
40,012 |
41,512 |
43,069 |
44,684 |
46,360 |
48,098 |
49,902 |
|
13 |
40,812 |
42,342 |
43,930 |
45,578 |
47,287 |
49,060 |
50,900 |
|
14 |
41,628 |
43,189 |
44,809 |
46,489 |
48,233 |
50,041 |
51,918 |
|
15 |
42,461 |
44,053 |
45,705 |
47,419 |
49,197 |
51,042 |
52,956 |
|
16 |
|
|
|
48,367 |
50,181 |
52,063 |
54,015 |
|
17 |
|
|
|
49,335 |
51,185 |
53,104 |
55,096 |
|
18 |
|
|
|
50,321 |
52,209 |
54,166 |
56,198 |
|
19 |
|
|
|
51,328 |
53,253 |
55,250 |
57,322 |
|
20 |
|
|
|
52,354 |
54,318 |
56,355 |
58,468 |
|
21 |
|
|
|
53,402 |
55,404 |
57,482 |
59,637 |
|
22 |
- |
- |
- |
54,470 |
56,512 |
58,631 |
60,830 |
|
23 |
- |
- |
- |
55,559 |
57,642 |
59,804 |
62,047 |
|
24 |
- |
- |
- |
56,670 |
58,795 |
61,000 |
63,288 |
|
25 |
- |
- |
- |
57,804 |
59,971 |
62,220 |
64,553 |
|
26 |
- |
- |
- |
58,960 |
61,171 |
63,464 |
65,844 |
|
27 |
- |
- |
- |
60,139 |
62,394 |
64,734 |
67,161 |
|
28 |
- |
- |
- |
61,342 |
63,642 |
66,028 |
68,505 |
|
29 |
- |
- |
- |
62,584 |
64,915 |
67,349 |
69,875 |
|
Index No. |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
1.0200 |
|
|
|
|
|
|
|
|
|
|
|
SALARY SCHEDULE COST AND TAX CAP
LEGISLATION |
||||||||
|
|
|
|
|
|
|
|
|
|
|
Schedule |
Current |
Next Year $ Cost |
|
Next Year % Cost |
||||
|
Type |
Cost |
Enhance. $ |
Move. $ |
Total $ |
|
Enhance. % |
Move. % |
Total % |
|
|
|
|
|
|
|
|
|
|
|
Dollar |
8,611,260 |
258,338 |
163,614 |
421,952 |
|
3.0% |
1.9% |
4.9% |
|
|
|
|
|
|
|
|
|
|
|
Percentage |
10,032,866 |
300,986 |
250,822 |
551,808 |
|
3.0% |
2.5% |
5.5% |
|
|
|
|
|
|
|
|
|
|
|
Mixed |
8,521,767 |
255,653 |
144,870 |
400,523 |
|
3.0% |
1.7% |
4.7% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PTELL [Tax Cap] Revenue
Restrictions |
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
CPI |
New/Impr. |
Limited |
|
|
|
|
|
Levy Year |
Tax Year |
% |
Property |
Rate |
|
|
|
|
|
1991 |
1990 |
5.0% |
2.0% |
7.0% |
|
|
|
|
|
1992 |
1991 |
3.1% |
2.0% |
5.1% |
|
|
|
|
|
1993 |
1992 |
2.9% |
2.0% |
4.9% |
|
|
|
|
|
1994 |
1993 |
2.7% |
2.0% |
4.7% |
|
|
|
|
|
1995 |
1994 |
2.7% |
2.0% |
4.7% |
|
|
|
|
|
1996 |
1995 |
2.5% |
2.0% |
4.5% |
|
|
|
|
|
1997 |
1996 |
3.3% |
2.0% |
5.3% |
|
|
|
|
|
1998 |
1997 |
1.7% |
2.0% |
3.7% |
|
|
|
|
|
1999 |
1998 |
1.6% |
2.0% |
3.6% |
|
|
|
|
|
2000 |
1999 |
2.7% |
2.0% |
4.7% |
|
|
|
|
|
2001 |
2000 |
3.4% |
2.0% |
5.4% |
|
|
|
|
|
2002 |
2001 |
1.6% |
2.0% |
3.6% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The
top part of this report shows the cost in dollars and percentages to enhance
the base salary |
||||||||
|
of each schedule type by 3%. |
||||||||
|
|
||||||||
|
It
also shows the cost and percentages of moving staffs one step down the
schedule. |
||||||||
|
|
||||||||
|
The
last column shows the total cost and percentages to enhance the base and for
movement. |
||||||||
|
|
||||||||
|
The
bottom part of the report shows the impact [revenue limitation] that is
imposed by Tax Caps. |
||||||||
|
|
||||||||
|
Levy
Year - is the year in which the district files its request for local tax
monies. |
||||||||
|
|
||||||||
|
Tax
Year - tax cap legislation requires the county clerk to use the prior years'
CPI when |
||||||||
|
calculating
the Tax Levy Extension. |
||||||||
|
|
||||||||
|
CPI
- the basic restriction in PTELL. |
||||||||
|
|
||||||||
|
New/Improved
Property - percent of value added to prior year CPI. NOTE:
the 2% used in this |
||||||||
|
table is just an example.
The percentage can be zero if no new/ improved
property is put on the district's tax roles |
||||||||
|
|
||||||||
|
Limited
Rate - the percent of local tax revenue increase allowed over the prior year,
excluding |
||||||||
|
the
Bond and Interest Tax Levy. |
||||||||
|
|
||||||||
|
Comparison
- in many years, the limited rate % is less than the percent needed to increase |
||||||||
|
the
entry salary of the district 3% and move staffs down the schedule 1
step. It is |
||||||||
|
even
worse if new/improved property is not being added to the local tax roles. |
||||||||
ADDITIONAL FRINGE BENEFITS
FOR
INDIVIDUALS ON THE TOP STEP
OF THE SALARY SCHEDULE
1. 20% increase in salary for last one, two or three years of employment.
2. Hospital/Major Medical Coverage
If none exists, bargain family coverage, single coverage, or any portion thereof.
If single coverage exists, bargain family coverage or any portion thereof.
3. Dental Insurance
If none exists, bargain family coverage, single coverage, or any portion thereof.
If single coverage exists, bargain family coverage or any portion thereof.
4. Vision Insurance
If none exists, bargain family coverage, single coverage, or any portion thereof.
If single coverage exists, bargain family coverage or any portion thereof.
5. A & D Insurance
If none exists, bargain family coverage, single coverage, or any portion thereof.
If single coverage exists, bargain family coverage or any portion thereof.
6. Prescription Insurance
If none exists, bargain family coverage, single coverage, or any portion thereof.
If single coverage exists, bargain family coverage or any portion thereof.
7. Whole Life Insurance (10- or 20-year pay)
Replace existing term insurance with permanent insurance which will have a cash value or paid-up insurance at the time of retirement.
8. Term Life Insurance, if none exists.
9. Wellness Program – health club dues
- periodic physical
- on-site testing/care
10. Leaves – unlimited sick leave accumulation
- extra sick days
- cash reward for non-use of annual sick days
- sick leave bank or extended program
- bereavement days or additional days if in existing contract
- personal days, or additional days if in existing contract
11. Extra Planning Period(s)
12. Special Class Size
13. Assignment Selection
14. Overload Compensation
15. Right to Refuse Extra Duty – bus
- hallway
- lunchroom
16. First Choice of Extra Duties
17. No Internal Substitution
18. No Involuntary Transfers
19. Reduced Work Day
20. Parking Space or Premium Location
21. Private Telephone
22. Secretarial Help
23. Tuition Expense
24. Retirement Counseling
25. Professional Publication Subscriptions
26. Catastrophic Illness – Draw Full Pay
27. Summer Grants for Curriculum Development
28. Extended (summer) Consulting Contracts
The above suggestions are just a partial list of items which might be bargained. The number of variations and extent of the list is only limited by one’s imagination.
APPENDIX C |
|||||||
|
|
|
|
|
|
|
|
|
|
10TH STEP OF SCHEDULE IF THE BASE IS INCREASED 3% EACH YEAR |
|||||||
|
|
|
|
|
|
|
|
|
|
2004-2005 Salary Schedule |
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
Base |
32,180 |
|
|
|
|
|
|
|
1.0375 |
Across |
|
|
|
|
|
|
|
1.020 |
Down |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Step |
BA |
BA+12 |
BA+24 |
MA* |
MA+12* |
MA+24* |
MA+36* |
|
|
|
|
|
|
|
|
|
|
1 |
32,180 |
33,387 |
34,639 |
35,938 |
37,285 |
38,684 |
40,134 |
|
2 |
32,824 |
34,054 |
35,332 |
36,656 |
38,031 |
39,457 |
40,937 |
|
3 |
33,480 |
34,736 |
36,038 |
37,390 |
38,792 |
40,246 |
41,756 |
|
4 |
34,150 |
35,430 |
36,759 |
38,137 |
39,568 |
41,051 |
42,591 |
|
5 |
34,833 |
36,139 |
37,494 |
38,900 |
40,359 |
41,872 |
43,443 |
|
6 |
35,529 |
36,862 |
38,244 |
39,678 |
41,166 |
42,710 |
44,311 |
|
7 |
36,240 |
37,599 |
39,009 |
40,472 |
41,989 |
43,564 |
45,198 |
|
8 |
36,965 |
38,351 |
39,789 |
41,281 |
42,829 |
44,435 |
46,102 |
|
9 |
37,704 |
39,118 |
40,585 |
42,107 |
43,686 |
45,324 |
47,024 |
|
10 |
38,458 |
39,900 |
41,397 |
42,949 |
44,559 |
46,230 |
47,964 |
|
|
|
|
|
|
Year |
11 |
49,403 |
|
|
|
|
|
|
|
12 |
50,885 |
|
|
|
|
|
|
|
13 |
52,412 |
|
|
|
|
|
|
|
14 |
53,984 |
|
|
|
|
|
|
|
15 |
55,604 |
|
|
|
|
|
|
|
16 |
57,272 |
|
|
|
|
|
|
|
17 |
58,990 |
|
|
|
|
|
|
|
18 |
60,759 |
|
|
|
|
|
|
|
19 |
62,582 |
|
|
|
|
|
|
|
20 |
64,460 |
|
|
|
|
|
|
|
21 |
66,394 |
|
|
|
|
|
|
|
22 |
68,385 |
|
|
|
|
|
|
|
23 |
70,437 |
|
|
|
|
|
|
|
24 |
72,550 |
|
|
|
|
|
|
|
25 |
74,726 |
|
|
|
|
|
|
|
26 |
76,968 |
|
|
|
|
|
|
|
27 |
79,277 |
|
|
|
|
|
|
20% Incr. |
28 |
95,133 |
|
|
|
|
|
|
20% Incr. |
29 |
114,159 |
|
|
|
|
|
|
20% Incr. |
30 |
136,991 |