As Morrison strives to meet the educational needs of the children of missionaries in Taiwan, employee compensation is comparable to others in the missionary community. All contracted personnel in a Faculty and Administrative position will receive salary according to the Faculty salary scale. Employees in Faculty positions who are not certified or whose certification is not current as of July 1 each year, will receive 0.90x of what is posted in the salary scale. System Administrative Council (SAC) positions receive salary at 1.23x the Faculty scale. All contracted personnel in a Support Staff position will receive salary according to the Support Staff salary scale. General Manager, Maintenance, and Housing Coordinator positions should refer to the job description for the relevant variance from the scales.
Some support staff may be required to work additional days/hours outside of the 188 standard work days. Work requirements are found in employee job descriptions (procedures 800-899) and will follow the Support Staff Summer Work procedure (new #553). Summer work arrangements will be pre-arranged and pre-approved by the employee’s supervisor. A Faculty employee who is required by the Principal to work (e.g. Learning Coach) during new teacher prep week may be compensated on an hourly basis for their additional time. Work schedule and paid hours should be pre-arranged ahead of time.
Salary scale level placement
Salary levels are normally equivalent to years of experience in the field of education or appropriate category of employment. Part-time and full-time experience within Morrison Academy will accrue at the rate of one level per year regardless of full-time or part-time status. One level of credit is given for completion of a Master's degree in the area of responsibility, while working at Morrison. The level change will be effective the school year following the completion of the degree. Faculty employees who do not hold a Master’s degree may only advance to a maximum of level 17.
For a new Morrison employee, the number of years of previous employment is considered, up to a maximum of six years. For Administrative and Faculty employees, an additional level may be granted for holding a Master’s degree in the area of responsibility. Previous part-time experience in like employment categories will be evaluated. In calculating initial placement, each year of part-time work experience in a like employment category will be granted credit on a proportionate basis, e.g. 2 years half-time experience = 1 year full-time credit.
Salary Schedule (NTD Annual)
| Level | Support Staff | Faculty |
| 18 | $ 1,021,044 | $ 1,225,253 |
| 17 | $ 1,005,262 | $ 1,206,314 |
| 16 | $ 989,723 | $ 1,187,668 |
| 15 | $ 974,425 | $ 1,169,309 |
| 14 | $ 959,363 | $ 1,151,235 |
| 13 | $ 944,533 | $ 1,133,440 |
| 12 | $ 925,559 | $ 1,110,671 |
| 11 | $ 906,967 | $ 1,088,360 |
| 10 | $ 888,747 | $ 1,066,497 |
| 9 | $ 870,894 | $ 1,045,073 |
| 8 | $ 853,399 | $ 1,024,079 |
| 7 | $ 836,256 | $ 1,003,507 |
| 6 | $ 819,457 | $ 983,349 |
| 5 | $ 802,445 | $ 962,934 |
| 4 | $ 785,787 | $ 942,944 |
| 3 | $ 769,474 | $ 923,369 |
| 2 | $ 753,500 | $ 904,199 |
| 1 | $ 737,857 | $ 885,428 |
| 0 | $ 722,539 | $ 867,047 |
SAC 2/23
Reference - Policy 2031 SAC
Procedure 614 Payroll Regulations
Procedure 553 Summer Work
Morrison’s fiscal year runs from July 1 to June 30 and pay day is on the 20th of each month or the Friday prior if the 20th falls on the weekend. Annual salary is divided into 14 equal amounts and paid in a 12+2 plan, as follows:
| Pay Date | Salary Payment |
| July 20 | 1+1 |
| Aug 20 | 1 |
| Sep 20 | 1 |
| Oct 20 | 1 |
| Nov 20 | 1 |
| Dec 20* | 1+1 |
| Jan 20 | 1 |
| Feb 20 | 1 |
| Mar 20 | 1 |
| Apr 20 | 1 |
| May 20 | 2 (May + June) |
| June | No payment |
*Employees in their first year in Taiwan will receive the Dec +1 payment in January, in order to reduce tax liability.
Salary is paid by direct deposit to an employee’s local Taiwan bank account. Employees with a bank account in the U.S. may select to have a portion or all of their monthly pay sent to that account. An additional ACH transfer to another U.S. financial account may be requested, for the purpose of retirement savings. Changes must be submitted on the school's online payroll instructions before the 10th of the month.
An advance on salary may be requested. No more than 40% of the monthly salary should be advanced at any one time. This advance can be made without interest.
Short-term loans, usually for new staff initial house set up or vehicle purchase, may be requested. All loans must be paid off within the term of the employee's current contract. Interest of 1% per month will be assessed on the principal. Staff may prorate school related fees (meal plan, learning needs, etc.) over the course of the current semester with no interest charged. Loan requests are to be filed with the Director of Finance who will draw up a loan agreement and repayment schedule.
Compensation for mission-supported personnel will normally be paid in two payments to the employee's mission. Normally, these payments will be made in October and March. Deductions from salary include the employee’s portion of the labor insurance premium. Tax withholding is also required for some employees whose wages exceed the threshold for opting out of withholding.
SAC 2/23
Dependent children of Morrison Academy contracted employees (0.5 FTE and greater) who qualify for enrollment at Morrison are eligible for fully discounted entrance, admissions testing, and registration fees, and may receive the family discount for second child and subsequent children. Discounted tuition and building fees, and homeschooling service fees, are prorated over actual FTE with the maximum for 1.0 FTE employees as follows:
Administration and faculty employees: 100% discount
Support staff employees: 50% discount in first two years of (0.5 FTE and greater) Morrison employment, 75% discount after Morrison employment exceeds two years.
The discount for those individuals whose FTE is split between faculty and support staff roles will be prorated based on their actual FTE allocation. For full-time employees whose contract is 0.7 FTE or greater in a faculty position, salary and benefits will be granted in the same way as a full-time faculty employee.
An employee who receives Missionary or Christian Worker discounted tuition prior to working for Morrison will have their school fee discount calculated on their tuition and fee balance after the M/CW discount is applied. Any family discount will also be applied prior to calculating the school fee discount based on employment.
Staff members with children in the LN or ELL program will be responsible for paying these fees at 25% of the standard rate prorated based on FTE. Children of Morrison Academy employees who require services exceeding those offered to other constituents will be charged fees to be arranged with the Director of Finance. Staff members at MAT and MAK with children in the boarding program in Taichung will be responsible for paying the dorm program fee at 25% of the standard rate, prorated over FTE. Employees at a satellite campus without high school will receive a full discount. Dorm food fees for dependents boarding in Taichung will be the responsibility of the employee.
SAC 8/22
Reference - Policy 3300 Philosophy of Compensation
Beginning in the 2022-24 contract cycle, all contracted employees who do not qualify for Overseas Benefits will receive a US$1,200 re-signing bonus if they have completed two years of employment at Morrison at 1.0 FTE, and have signed a new two-year contract at 1.0 FTE.
SAC 8/22
Employees with 1.0 FTE will receive National Health Insurance (NHI) coverage for themself, their spouse and Morrison qualified child dependents. If their spouse is employed somewhere other than Morrison, only the Morrison employee and their dependent child(ren) may receive the benefit. Employees with greater than 0.5 FTE but less than 1.0 FTE will receive NHI coverage for themself and may elect to have dependent children covered under them; however, the employee will need to self-cover the NHI premium expense for those dependents.
If Morrison Academy is the primary employer for a part-time employee with 0.5 FTE or less, that individual must transfer their NHI coverage to be under Morrison. Morrison will pay the employer's portion of NHI monthly premium and the part-time employee will be responsible for paying the employee portion. For employees moving to Taiwan for the first time, NHI coverage normally begins on arrival date in Taiwan for those with a resident visa.
NHI requires that older non-working parents of employees who are Taiwan citizens have NHI coverage as dependents of their working adult children. Morrison employees will need to self-cover the NHI premium amount that exceeds that of what Morrison would normally cover for themself and eligible immediate family dependents.
Morrison will no longer cover the cost of a child dependent after the child graduates from high school or discontinues their K-12 education. For an adopted child to be considered a dependent, the adoption must be recognized by a court of law. For a child from a previous marriage to be considered a dependent, the employee must be legally and financially responsible for the child. When the number or designation of dependents changes, the benefit will be adjusted the following month or in the case of a birth, from the date of birth.
SAC 2/22
Taiwan is developing a more robust social welfare safety net, including Labor Insurance and Labor Pension. National employees have contributed to these programs for many years. From October 2020, all expatriate employees are also required to participate in Labor Insurance and all APRC holders are required to participate in Labor Pension.
Labor Insurance
All Morrison contracted employees are required to participate in the Taiwan government’s Labor Insurance program. Morrison covers the employer’s portion of the Labor Insurance premium and the employee portion is deducted from monthly pay. Benefits include maternity allowance, old-age pension, job-related injury or sickness allowances (after depleting Morrison sick leave), disability pension, and death benefits. Morrison Academy will help qualified expatriates apply for maternity and old-age pension benefits. After meeting the qualifications for old-age benefits, those who have participated for over 15 years are eligible for a monthly payout and those under 15 years, a lump-sum payout.
Labor Pension
Contracted employees who reside in Taiwan on a Taiwan national ID or permanent residence (APRC) status are required to participate in the government’s Labor Pension program. Morrison covers the monthly payments of 6% of the employee’s NHI Insurance level. ARC holders, who cannot participate in the program, will receive an amount equivalent in cash in their monthly pay.
After age 60, employees who have participated in Taiwan’s Labor Pension program may apply for a lump sum payment. Those who have participated for more than 15 years may choose to receive either a lump sum payment or monthly payments. Morrison Academy will help qualified expatriates to apply for pension benefits.
In addition to the government retirement programs, Morrison encourages employees to save for retirement purposes by sending a portion of their salary to a personal retirement or investment account on a monthly basis. Employees may select to send two ACH transfers (U.S. only) each month in payroll; one to a checking or savings account and one to an account designated for retirement savings. For non-US citizen expat staff, Morrison may cover the local bank wire fee for one international transaction per semester.
SAC 2/22
Reference - Procedure 522 Employment
Services
A person’s church, friends and colleagues are also an important source of support. Beyond these, Morrison also provides additional support from the member care budget to contribute to the well-being of employees and their dependents. This support may include, but is not limited to, the following services.
Taiwan tax laws consider most of these member care services as taxable income for the employee.
Communication
Staff members are encouraged to contact the Director of Human Resources regarding personal needs, family needs or the needs of a colleague that cannot be met in their local church or community. These concerns, whether physical, emotional or spiritual, should be treated confidentially.
If an administrator becomes aware of a concern about the physical, emotional or spiritual health of a staff member, the administrator shall report the concern to the Director of Human Resources.
SAC 8/23
Reference - Policy 3040 Member Care
Policy 3120 Missionary Partner
Policy 6490 Confidentiality
Procedure 530 New Staff Orientation
Procedure 745 Healthcare Benefit
Staff must use the online Leave Request app to request any absence (i.e. sickness, personal, bereavement, etc.) from a regular work day, to be submitted to one’s administrator or direct supervisor. Any leave taken must be approved in advance by the employee’s administrator or supervisor. At the end of each semester, each administrator or their designee is responsible to confirm all employee personal leave, sick leave, and other absences from the workplace to the Director of Human Resources. On-going records of leaves/absences are kept by the Director of Human Resources. Leave of absences are calculated based on 1.0 FTE and prorated if less than 1.0 FTE.
SAC 2/22
Sick Leave
Sick leave is a paid absence from work taken when employees are ill or when they are required to take care of an on-island family member (dependent, spouse, parent, and sibling) due to an illness or hospitalization. Sick leave is recorded in half or full day and prorated for employees who work less than 1.0FTE. Normally, for boarding parents to be granted sick leave to care for family members, the family member must be hospitalized. The employee may be required to provide a written medical report from a school designated physician.
Ten days of accumulated sick leave per year of service, to a maximum of 60 days, will be granted. Sick leave may be denied if abused. Employees terminating service with Morrison Academy will not receive payment for unused sick leave.
Bereavement
Bereavement leave is taken from accrued sick days. Paid bereavement leave will be granted to an employee in the event of the death or the impending death of an employee's relative, according to the following chart and dependent upon need:
| Relative/Dependent Bereaved | Maximum work days allowed for leave | ||
| Parent / Parent-in-law / Spouse | 8 work days (10 if outside Taiwan, for travel) | ||
| Child / Grandparent | 6 work days | ||
| Sibling | 3 work days |
The actual amount of bereavement leave must be approved by the employee's supervisor and must be used within three months of the death. Bereavement leave will be deducted from the sick leave that the employee has accumulated. Bereavement leave cannot be accumulated.
Administrators are responsible for keeping an accurate accounting of employee absences throughout the current school year and reporting them to the Director of Human Resources. Employees may check on the number of sick days they have accumulated by asking the Director of Human Resources. Bereavement Leave must be requested through the online Leave Request Form.
Extended illness resulting in being unable to perform work duties
Employees, employed more than one full year and who have exhausted sick leave, may continue to receive Labor Insurance and NHI for up to one year; however, all other salary and benefits will be discontinued. If, at the end of one year, the employee is unable to return to work, retirement will be mandatory.
Employees, employed less than one full year and who have exhausted sick leave may have their employment terminated. If the employee's employment is not immediately terminated, all salary and benefits will be discontinued, with the exception of Labor Insurance and NHI which may be paid by the employer for up to two months.
SAC 2/22
Employees may request personal leaves. Personal leaves are short-term absences taken for personal business. Personal leave is calculated in whole day or half day increments and prorated according to FTE. For example, a 0.5 FTE employee would receive a total of 1.5 days (12 hours total). Up to three paid personal leave days per year may be granted. Personal leave days are not accruable from year to year. When possible, arrangements will be made with the immediate supervisor at least one week in advance of the time leave is desired. Immediate supervisors will be authorized to determine whether or not an employee qualifies for Personal Leave.
Personal Leave must be requested through the online Leave Request Form.
SAC 2/22
When an employee has exhausted his/her available leave time and additional leave is desired, the employee or Morrison Academy may request that the employee be placed on “Leave of Absence” status. Normally, such placement involves consultation between the employee and the Superintendent before the administrative granting or rejecting of the request. If the school is closed due to an emergency or calamity, Morrison Academy may choose to place employees on “Leave of Absence” status.
The length of the “Leave of Absence” is to be identified in the request, and may be short-term or cover the balance of the employee's current contract. A Leave of Absence is calculated in whole day increments.
During a “Leave of Absence” requested by the employee, all salary and benefits received from Morrison Academy are suspended, with the exception of medical benefits, school fee benefits, and housing benefits. Medical benefits, school fee benefits and housing benefits are usually extended for up to two months (from the first day leave of absence) or to the end of the contract term, whichever comes first.
In the case of a school-initiated leave of absence resulting from a school closing, all salary and benefits will be paid for up to three months or the end of the contract term, whichever comes first. Off-island travel and relocation allowance (if appropriate) will be paid.
The deduction from salary for a leave of absence will be calculated as follows: [(Monthly salary) / (30)] * [Number of days of leave]
The “Number of days of leave” only applies to days when school is in session.
Leave of Absence must be requested in advance through the online Leave Request Form.
SAC 7/23
An employee wishing to marry should attempt to schedule the marriage during a vacation period. Up to eight work days may be approved for marriage leave. Normally this leave is to be used within a month of the wedding. Application for marriage leave should be made to the Director of Human Resources.
Marriage Leave must be requested through the online Leave Request Form.
SAC 2/22
Maternity Leave
Maternity leave will be granted for the delivery and care of newborn infants of employees. Such leave will be arranged with the principal/boarding supervisor.
Up to eight work weeks paid leave will be granted for maternity leave. Maternity leave begins on the due date or when the child is born. Prior to the due date if an expectant mother cannot physically or emotionally continue working, the principal/boarding supervisor may approve the use of accumulated sick leave up until the maternity leave begins on the due date or the child is born. The principal/boarding supervisor may request a doctor’s recommendation.
Up to one week paid leave will be granted for miscarriages occurring during the first two months of pregnancy. Up to four work weeks paid leave will be granted for miscarriages occurring after the second month of pregnancy.
Up to five days (or seven for C-section or exceptional medical needs) paid leave will be granted for a husband for the birth and care of newborn infants. Paternity leave begins when the child is born. The husband is allowed to use Sick/Bereavement Leave if more days are required because the newborn or mother experience medical complications. Normally, boarding parents would only be granted leave for the time the mother is hospitalized.
Maternity and Paternity leave is intended for the care of the newborn and recuperation of the mother. There can be no additional days off when this leave coincides with summer vacations or holidays.
Maternity Leave must be requested through the online Leave Request Form.
Baby Feeding Break
Female employees (1.0 FTE) with babies (maternal or adopted) less than one year of age may take two breaks of up to 30 minutes each per day for the purpose of feeding their baby. These breaks and the location to be used for feeding are to be scheduled with the administrator’s approval. This schedule should fit the feeding needs of the baby and, as much as possible, minimize disruptions to the fulfilling of the employee's job.
Parental Leave
Female employees who have worked for the school more than one year may request to be released from the remainder of their contract in order to care for their baby (maternal or adopted). This leave is available for mothers whose babies have not yet turned three years old. Choosing this leave will not void Maternity Leave benefits. Request for extended leave must be made via email to the Superintendent at least 6 months prior to the requested start of the leave.
Parental Leave must be requested through the online Leave Request Form.
SAC 2/22
Adoption leave, with pay, may be allowed up to a maximum of 25 working days for mothers who are adopting. The leave may be prior to or following the adoption and arranged with the employee’s administrator. A male employee will be allowed to use up to five approved working days to be with or to assist his wife. The needs of the child and the child’s school situation will be taken into consideration to determine the number of days.
Normally, boarding parents would only be granted leave for times they need to be away for an extended period of time in order to legally process the adoption. In such cases, leave will be for up to the number of days specified above.
Adoption Leave must be requested through the online Leave Request Form.
SAC 4/23
After two consecutive years of employment at Morrison, an employee may apply for an extended leave of absence for one or two school years, without salary or benefits. A contracted commitment to return for at least two years of employment is required for the school to hold a position for the applicant. The school cannot assure that a person will return to the same assignment or same campus. A request for extended leave for the following school year must be made via email to the Superintendent by December 1.
SAC 2/22
Employees should complete any travel quarantine required in Taiwan prior to Morrison work days. If an employee is unable to be on campus due to quarantine and/or Self Health Management restrictions during any Morrison work days, the employee should request personal leave and/or leave of absence. Requests should be submitted prior to finalizing travel plans so the school can arrange for substitutes.
SAC 2/22