Wisconsin Department of Children and Families - Division of Early Care and Education
Bureau of Child Care Subsidy Administration

Wisconsin Shares Handbook

 

 

6.4.1 Contractual Salaried Income

Contractual salaried income that is annual income (intended to provide support for the entire year) and is not paid on an hourly or piecework basis must be prorated over 12 months.

Example 1: Joe works for a public school as a teacher’s aide. Joe has worked there for the last three (3) years and receives a 9.5 month contract every August. He earns $13,480.50 annually. He lives off his salary as a teacher’s aide for the full year and does not supplement his income during the summer. Average his income over 12 months: $13,480.50 ÷ 12 = $1,123.40 per month.

 

Contractual salaried income that is not annual income (intended to provide support for a portion of the year) and is not paid on an hourly or piecework basis must be prorated over the period the income is intended to cover.

Example 2: Nancy works for the public school as a part-time nurse. She receives a contract for 10 months every August. She earns $10,000 per school year. In the summer, she supplements her income as a lifeguard at the city pool. Average Nancy’s school year income of $10,000 by 10 months. $10,000 ÷ 10 = $1,000 per month for the school year. Then for the summer months calculate her income by her summer earnings.

 

This section last updated 12/1/2022