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COLUMBIA, SOUTH CAROLINA —— All employees at Clemson University who make more than $50,000 a year will be required to take at least one day off this year without pay as the school deals with lost revenue from the COVID-19 pandemic.

University officials said Monday the more an employee makes, the more furlough days they will have to take. The unpaid days off move closer to five for employees making at least $100,000 a year.

And the university’s highest paid employees with salaries of at least $400,000 — including Clemson football coach Dabo Swinney and university President Jim Clements — have agreed to take a 10% pay cut.

The unpaid days off will start Sept. 1 and affect more than 3,000 Clemson University employees, about half of the school’s payroll.

Clemson estimates it will lose up to $180 million between losing fans at football games, losing fees and tuition from the spring and fall semesters and having to buy protective equipment and renovate classrooms for social distancing and COVID-19 safety.

“That’s a sobering number” in the college’s $1.4 billion budget, said Tony Wagner, Clemson’s executive vice president for finance and operations.

The University of South Carolina is requiring 10 furlough days for employees who make more than $118,000 and 20 unpaid days off for employees making more than $200,000 annually. It’s highest paid sports coaches also took a 10% cut.

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