Projected expenses in certain categories can be subtracted from gross income to reduce taxable income. This program, which is mandatory for faculty, but optional for staff, provides life insurance and disability coverage at a group rate. There is a set premium for the life insurance, and the premium for the disability coverage depends upon the employee's salary, which is paid for by the employee. The premiums are paid by the employee through payroll deduction, and benefits are paid directly to the employee over and above hospitalization major medical plans. The Citadel contributes to this to pay claims for employees who are out of work due to no fault of their own.
Total compensation is comprised of annual salary plus fringe benefits.