Think about setting up per diem employees with an hourly wage schedule. Then treat the number of Annual hours they work as the number of days they work and the "hourly rate" as the per diem compensation.
For example, substitute teacher wages are budgeted at $110 per day, with the average number of days being budgeted for 30 per school year. 30 days would be entered into the standard hours field, and the value $110 in the hourly step field.
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