Budgeting & Costing Guide

Salaries & Fringe Benefits

  • A 5% annual increase is recommended and should be applied to personnel salary projections for future budget years for all sponsors except NIH.
  • A 3% annual increase is recommended and should be applied to personnel salary projections for future budget years for NIH.
  • A 2% annual increase is recommended and should be applied to graduate assistant stipends for future budget years for all sponsors.
  • The Sponsored Program rates provided below are consistent with the current Cost/Indirect Cost Rate Agreement and negotiations with the Department of Health and Human Services, and the University’s standard projected fringe benefit increases for future budget years.  Please see information from the Controller regarding Fiscal 2019 Approved Sponsored Fringe Rates. The Sponsored Program rates should be used when developing sponsor paid budgets.
  • The University rates provided below should be used when developing cost share budgets.

 

Sponsored Program Fringe Benefits Rates and Projections (%)1

Description FY18 FY19 FY20* FY21* FY22*
Faculty 55.6 54.8 56.0 57.0 58.0
Professional/Classified 67.3 72.0 73.8 75.0 76.0
Special Payroll2 25.3 25.1 28.7 30.0 31.0
Post Docs 19.3 19.0 19.8 21.0 22.0
Graduate Assistant, Acad. Year 19.3 19.0 19.8 21.0 22.0
Student Labor 3.7 4.1 4.3 4.4 4.5

1. Rates refer to grant funding sources only. See the Budget and Planning website for non-grant rates.
2. Examples: Summer faculty, other state agency employees, state retirees, summer grad students

* FY20 – FY22 rates shown are projected estimates for budgeting purposes only.

 

University Fringe Benefits Rates and Projections (%)

Description FY18 FY19 FY20 FY21 FY22
Faculty 49.0 49.9 51.9 53.9 55.9
Professional 65.0 65.6 67.6 69.6 71.6
Classified 96.2 96.4 98.4 98.4 98.4
Special Payroll 23.6 23.6 25.6 27.6 29.6
Post Docs 29.5 33.3 35.3 37.3 39.3
Graduate Assistant, Acad. Year 18.0 18.0 20.0 22.0 24.0
Student Labor 0.0 0.0 0.0 0.0 0.0

Graduate Assistant Stipends

A full time graduate assistant devotes one-half time to studies (approximately 20 hours per week) and one half-time to graduate assistant duties. During the summer, graduate assistants are put on special payroll and can work 40 hours per week.  Refer to the Graduate School website for additional information regarding graduate assistants.  If applying for an individual fellowship or training grant from NIH, refer to the NRSA requirements for stipend, tuition, and institutional allowance.

Graduate Assistant Stipends

In accordance with the Graduate Employee Union Contract, the following stipends represent the minimum stipends for graduate assistants.  Estimates are for proposal development only

Calendar

50%

(20 Hrs)

Academic

50%

 (20 Hrs)

Summer

 3 Months

(20 Hrs)

Summer

 3 Months

(40 Hrs)

Bi-Weekly

Pay Periods

Stipends for Academic Year August 2018 – May 2019 
LEVEL   I $31,158 $23,369 $7,910 $15,820 $1,198.39
LEVEL II $32,786 $24,590 $8,322 $16,644 $1,261.00
LEVEL III $36,451 $27,338 $9,252 $18,505 $1,401.97
Stipends for Academic Year August 2019 – May 2020 (2% projected increase)
LEVEL   I $31,781 $23,836 $8,068 $16,136 $1,222.39
LEVEL II $33,442 $25,082 $8,488 $16,977 $1,286.24
LEVEL III $37,180 $27,885 $9,437 $18,875 $1,430.04
Stipends for Academic Year August 2020 – May 2021 (2% projected increase)
LEVEL   I $32,417 $24,313 $8,229 $16,459 $1,246.85
LEVEL II $34,111 $25,584 $8,658 $17,317 $1,311.97
LEVEL III $37,924 $28,443 $9,626 $19,253 $1,458.66
Stipends for Academic Year August 2021 – May 2022 (2% projected increase)
LEVEL   I $33,065 $24,799 $8,394 $16,788 $1,271.81
LEVEL II $34,793 $26,096 $8,831 $17,663 $1,338.24
LEVEL III $38,682 $29,012 $9,819 $19,638 $1,487.85

† Please refer to the Payroll website for updated stipend information.Graduate Assistant Stipend Level Description:

  • LEVEL I – Graduate assistants with at least the baccalaureate degree.
  • LEVEL II – Experienced graduate assistants in a doctoral program with at least the master’s degree or its equivalent in the field of graduate study. Equivalency consists of 30 graduate level content course credits of appropriate course work beyond the baccalaureate degree completed at the University of Connecticut, together with admission to a doctoral program.
  • LEVEL III – For students with experience as graduate assistants who have at least the master’s degree or its equivalent and who have passed the doctoral general examination.

Actual Semester Dates  (The months of June, July & August should be used for budgeting purposes for the summer period).

  •  2018 – 2019
    • Full Academic Year: 08/23/18-05/22/19; 19.5 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Fall Semester: 08/23/18-01/05/19; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Spring Semester: 01/05/19-05/22/19; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Spring Continuation: 01/06/19-05/22/19; 9.7 Pay Periods x Bi-Weekly $ = Offer Amt.
  • The 12-Month Stipend is not to be used in the offer letter.
  • You cannot arrive at the full academic year stipend by doubling the stipend paid for one semester.
  • Summer Stipend based on continuation dates 6.5 pay periods.

Post Doctoral Fellow Stipends

  • Below are the current National Research Service Award (NRSA) Post Doctoral Fellow stipend levels that should be taken into consideration when preparing your proposal budget. These stipend levels must be used when applying to the NRSA for support. Stipend levels can also be found on the NIH website.
  • Use of the stipend level which is consistent with the intended postdoctoral years of experience is recommended for use with other support sources, however, in accordance with University policy, the stipend level must at least be equal to the minimum NRSA rate.
  • For more information, visit the Graduate School Post Doc Policies.

Years of Experience

Stipend

0

$48,432

1

$48,804

2

$49,188

3

$51,324

4

$53,184

5

$55,308

6

$57,528

7+

$59,736

 

Student Labor Pay Scale

Student Labor and Work-Study are paid based on an established pay scale determined by the Office of Student Employment. The rate of pay for a position is based on the skills and level of experience required for the position, regardless of whether earnings are paid through the work-study or student labor payrolls. The pay rate is determined by the hiring supervisor and is subject to approval by the student employment staff in the Office of Student Financial Aid Services.

Student Labor/Work Study Pay Scale

Class

Requirement

Pay Rate

I

The position does not require a   specific degree of skill or prior work experience.

$10.10

II

The position requires a reasonable   degree of skill, prior experience and a fair amount of responsibility.

$10.25 – $11.45

III

The position requires a high   degree of skill and entails an extensive amount of responsibility.

$11.50 – $13.45

IV

The position requires advanced   skill, market/environmental demand, knowledge and/or training in a   scientific, academic or specialized study.

$13.50 – $28.80

NIH Salary Cap

Effective January 7, 2018, the NIH salary limitation for Executive Level 2 was increased to $189,600. For additional information, please refer to NIH Notice: NOT-OD-18-137. Note this salary cap applies to all all DHHS agencies.

 

Facilities and Administration (F&A) Rates

  • Proposals submitted to Sponsored Program Services after October 14, 2016 must use the appropriate F&A rate in accordance with the most recently negotiated rate agreement and University policy.
  • Proposals submitted to Sponsored Program Services on or before October 14, 2016 may use F&A rates in accordance with the agreement dated 4/19/16.  These pending proposals will be grandfathered at the proposed rate in all cases where re-budgeting to support the current rate would reduce the amount of direct costs.

 

Federal & Corporate Rate

 

Rate Base*

07/01/15 – 06/30/16

07/01/16 – 06/30/17

07/01/17 – 06/30/18

07/01/18 – 06/30/19

07/01/19 –
06/30/20

Research

On Campus

MTDC

58.0%

59.5%

59.5%

59.5%

61.0%

Off Campus(2)

MTDC

26.0%

26.0%

26.0%

26.0%

26.0%

Instruction

On Campus

MTDC

63.0%

57.0%

57.0%

57.0%

57.0%

Off Campus(2)

MTDC

26.0%

26.0%

26.0%

26.0%

26.0%

Other Sponsored Activities

On Campus

MTDC

29.2%

35.0%

35.0%

35.0%

35.0%

Off Campus(2)

MTDC

26.0%

26.0%

26.0%

26.0%

26.0%

The University’s F & A Agreement, negotiated with the Department of Health and Human Services: Cost/Indirect Cost Rate Agreement.

* F & A costs are calculated on Modified Total Direct Cost (MTDC) which is Direct Costs minus certain exclusions. Direct Costs include salary, fringe benefits, supplies, travel, animal per-diems and the first $25,000 of each subcontract, etc.

The exclusions include equipment over $5,000, rent, Specialized Service Facilities, fellowships and subcontract amounts beyond the first $25,000 for each subcontract.

    1. Equipment: In order to be consistent with State classification standards, the dollar threshold for capitalization of equipment at UConn is $5,000.
    2. For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off campus rate will apply. Grants or contracts will not be subject to more than one F & A rate. If more than 50% of a project is performed off campus, the off campus rate will apply to the entire project.

Sponsor Stated Limits

When the University collects F & A costs at less than the full federally negotiated rates,  F & A costs are charged to Total Direct Costs (including equipment, subcontracts, etc.,)  unless otherwise stated in the sponsor guidelines.

Funding from state agency appropriations and local municipalities are charged a current reduced rate of 20%.  F & A  costs should be charged to Total Direct Costs.

Reduction of F&A on Projects Having a Total Cost of $50k or Less

To allow for more buying power on small sponsored projects and to help foster smaller awards which may lead to additional funding, F&A on new awards received after October 1, 2017 with total costs of $50,000 or less, will be reduced to 20% or the difference between the full F&A rate and 20% will be distributed to the investigators F&A account.  F&A costs are charged to Total Direct Costs (TDC) or Modified Total Direct Costs (MTDC) as required by the specific sponsor or solicitation.

Sponsored Program Services (SPS) has developed guidance and FAQs on how this program will be implemented.

Animal Per Diem Rates

Animal per diem rates are available here.