Fringe benefits are charged using the rates listed below.
Faculty and Staff fringe benefits rate include: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, pension, post-retirement health benefits, vacation leave payouts, employee tuition remission and employee assistance and wellness programs.
The Legislated benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, employee tuition remission and employee assistance and wellness programs.
The Limited benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, employee tuition remission and employee assistance and wellness programs.
Fringe Benefit Rates
| Group | Apply to Accounts | FY23 | FY24 | FY25 + (Proposed) |
Costs Recorded in Account |
|---|---|---|---|---|---|
| Faculty | 1011 - Faculty 9/10 mo. 1012 - Faculty 12 mo. |
26.7% | 28.8% | 28.5% | 2790 - Fringe rate Faculty |
| Staff | 1013 - Exempt staff 1014 - Non-exempt staff |
37.3% | 39.2% | 39.1% | 2791 - Fringe rate Staff |
| Legislated Benefit | 2071 – Faculty 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) |
8.0% | 8.3% | 8.2% | 2793 – Fringe rate Legislated Benefit |
| Limited Benefit | 1021 – Post Docs/Fellows 2090 – Contractual Employee (C2) (FY16+) |
19.5% | 18.8% | 19.4% | 2792 – Fringe rate Limited Benefit |
| Students | 1020 – Graduate Assistants 2074 – College Work study 2075 – Students (other than CWS) |
0% | 0% | 0% | N/A |
| Other | 2196 – Accrued Leave Payout | 0% | 0% | 0% | N/A |
Fringe Benefit and F&A Letters
- FY25 Rate Agreement
- FY24 Rate Agreement
- FY23 Rate Agreement
- FY22 Rate Agreement
- FY21 Rate Agreement
- FY20 Rate Agreement
- FY19 Rate Agreement
- FY18 Rate Agreement
- FY17 Rate Agreement
- FY16 Rate Agreement
- FY15 Rate Agreement
- FY13 and FY14 Rate Agreement
Fringe Benefit Rate Announcements
- FY2025 Planning Rates Announcement Version 2
- FY25 Fringe Benefit Planning Rates Announcement
- FY24 Fringe Benefit Rate Announcement
- FY2024 Fringe Planning Rates Announcement
- FY23 Fringe Benefit Rate Announcement
- FY22 Fringe Benefit Rate Announcement
- FY2022 Fringe Planning Rates Announcement
- FY21 Fringe Benefit Mid-Year Rate Change Announcement
- FY21 Fringe Benefit Rate Announcement
- FY2021 Fringe Planning Rates Announcement
- FY20 Fringe Benefit Rate Announcement
- FY19 Fringe Benefit Rate Announcement
- FY18 Fringe Benefit Mid-Year Rate Change Announcement
- FY18 Fringe Benefit Rate Announcement
- FY17 Fringe Benefit Rate Announcement
- FY16 Fringe Benefit Rate Announcement
- FY15 Fringe Benefit Rate Announcement