Fringe Benefit

Fringe Benefit and F&A Letters

	Apply to Accounts	FY24	FY25	FY26+ (Proposed)	Costs Recorded In Account
Faculty	1011 – Faculty 9/10 mo.	28.8%	28.5%	29.3%	2790 – Fringe rate Faculty
	1012 – Faculty 12 mo.
Staff	1013 – Exempt staff	39.2%	39.1%	38.4%	2791 – Fringe rate Staff
	1014 – Non-exempt staff
	2194 – Non-exempt GED Program
Legislated Benefit	2071 – Faculty	8.3%	8.2%	8.2%	2793 – Fringe rate Legislated Benefit
	2072 – Exempt staff (C1)
	2073 – Non-exempt staff (C1)
	2080 – Summer salaries
	2085 – Supplemental Pay
	2110 – Overtime
	2120 – Shift differential
	2130 – On call pay
	2140 – Bonus Payments
	2074 – College Work study (summer)
	2075 – Students (other than CWS) (summer)
	2090 – Contractual employee (C2) (Until FY15)
Limited Benefit	1021 – Post Docs/Fellows	18.8%	19.4%	20.5%	2792 – Fringe rate Limited Benefit
	2090 – Contractual Employee (C2) (FY16+)
Students	1020 – Graduate Assistants	0%	0%	0%	N/A
	2074 – College Work study
	2075 – Students (other than CWS)
Other	2196 – Accrued Leave Payout	0%	0%	0%	N/A