German term (edited): Schattensalaere

Shadow Salaries
Shadow salary arrangements are created to protect salary paid from General Purpose Operating Funds (GPOF) for a full-time faculty member in the tenure stream and will normally arise in the following circumstances:
1. when an outside funding agency agrees to cover a part of a faculty member's GPOF salary,
2. when a faculty member moves into an administrative position and a new salary is provided for the duration of the administrative position,
3. when a faculty member enters into a Reduced Appointment and is either a) under age 55 or b)over age 55 and does not have 15 years of full-time service, and
4. in the case of Secondment Agreements.



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Note added at 10 mins (2010-06-30 12:12:55 GMT)
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Or shadow payroll

http://www.pwc.ch/user_content/editor/files/publ_tls/pwc_cas...