Fringe Benefits

• The University’s fringe benefit rates are negotiated with its cognizant agency (DHHS) and are part of UConn’s Colleges and Universities Rate Agreement.
• Sponsored Program Fringe Benefit Rates are to be used when developing all sponsor and cost-share budgets (mandatory and voluntary).
• The following language is required in all proposal budget justifications that include fringe benefit costs using rates listed on the rate agreement:
  “The fringe benefit rates used in the proposal budget are based on the rates approved by the Department of Health and Human Services (DHHS, 9/27/24).”

Sponsored Program Fringe Benefit Rates and Projections (%)

Description	FY24 7/1/23-6/30/24	FY25 7/1/24-6/30/25	FY26 Until Amended (7/1/25 and after)
Employee*	27.60%	28.70%	27.90%
Faculty	*	*	*
Professional	*	*	*
Classified	*	*	*
Special Payroll**	6.90%	7.50%	7.40%
Post Docs	*	*	*
Graduate Assistant, Academic Yr.	14.40%	15.40%	15.40%
Student Labor	5.40%	1.90%	2.90%

* Employee rate category includes Faculty, Professional and Classified Staff, and Postdoctoral Associates
**Special Payroll Examples: Summer faculty, other state agency employees, state retirees, summer graduate students

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Salaries

• 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 (see below) for future budget years for all sponsors.

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.

The following represent stipends for graduate assistants in accordance with the Graduate Employee Union Contract.  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 2021 – May 2022
LEVEL   I	$33,067	$24,800	$8,267	$16,534	$1,271.81
LEVEL II	$34,794	$26,096	$8,699	$17,398	$1,338.24
LEVEL III	$38,684	$29,148	$9,716	$19,432	$1,487.85
Stipends for Academic Year August 2022 – May 2023
LEVEL   I	$34,390	$25,793	$8,598	$17,196	$1,322.69
LEVEL II	$36,186	$27,140	$9,047	$18,094	$1,391.77
LEVEL III	$40,232	$30,174	$10,058	$20,116	$1,547.38
Stipends for Academic Year August 2023 – May 2024 (4% increase)
LEVEL   I	$35,766	$26,825	$8,942	$17,884	$1,375.62
LEVEL II	$37,634	$28,226	$9,409	$18,818	$1,447.47
LEVEL III	$41,842	$31,382	$10,461	$20,922	$1,609.31
Stipends for Academic Year August 2024 – May 2025 (3.5% increase)
LEVEL   I	$37,018	$27,764	$9,255	$18,510	$1,423.77
LEVEL II	$38,952	$29,214	$9,738	$19,476	$1,498.16
LEVEL III	$43,307	$32,480	$10,827	$21,654	$1,665.66
Stipends for Academic Year August 2025 – May 2026 (3% increase)
LEVEL   I	$38,129	$28,597	$9,532	$19,065	$1,466.50
LEVEL II	$40,121	$30,091	$10,030	$20,060	$1,543.12
LEVEL III	$44,607	$33,455	$11,152	$22,304	$1,715.66

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)

*Please refer to the Payroll website for updated stipend information.

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 / NOT-OD-24-104 (effective 4/23/2024).
• 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	$61,008
1	$61,428
2	$61,884
3	$64,356
4	$66,492
5	$68,964
6	$71,532
7+	$74,088

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.

Class	Requirement	Pay Rate
I	The position does not require a   specific degree of skill or prior work experience.	$15.69
II	The position requires a reasonable   degree of skill, prior experience and a fair amount of responsibility.	$15.84-$17.04
III	The position requires a high   degree of skill and entails an extensive amount of responsibility.	$17.09-$19.04
IV	The position requires advanced   skill, market/environmental demand, knowledge and/or training in a   scientific, academic or specialized study.	$19.09-$34.39

DHHS Salary Cap

Effective January 1, 2024, the DHHS salary limitation for Executive Level II has been increased to $221,900. For additional information, please refer to NIH Notice NOT-OD-24-057.  Note this salary cap applies to all DHHS agencies.

Indirect Costs

Proposals submitted to Sponsored Program Services must use the appropriate indirect cost rate in accordance with the most recently negotiated rate agreement and University policy.

The University’s Indirect Cost Rate Agreement, negotiated with the Department of Health and Human Services and dated 9/27/24: Indirect Cost Rate Agreement.

• Proposals submitted to Sponsored Programs Services (SPS) on or before 1/1/25 may be submitted using the former Indirect Cost Rates
• Proposals submitted to SPS after 1/1/25 must be budgeted in accordance with the new rates, using the rate effective at the beginning of each proposed budget period
• UConn’s Modified Total Direct Cost (MTDC) base has been updated to raise the threshold for inclusion of subaward dollars from $25,000 to $50,000, effective 7/1/25. As a result, the first $50,000 of the total amount of each subaward budgeted for inclusion after 7/1/25 should be included in the base when calculating indirect costs using an MTDC base.
• Current awards will continue to utilize the IDC rate in effect at the time of the initial award
• New awards may continue to use the proposed rate (if lower), if allowed by the sponsor

Federal & Corporate Rates

	Rate Base*	FY24 07/01/23-06/30/24	FY25 07/01/24-096/30/25	FY26-27 07/01/25 – 06/30/27	FY28 07/01/27 – 06/30/28	FY29+ 07/01/28 Until Amended
Research
On Campus	MTDC*	61.0%	61.0%	62.5%	63.5%	63.5%
Off Campus(2)	MTDC	26.0%	26.0%	26.0%	26.0%	26.0%
Instruction
On Campus	MTDC	57.0%	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	35.0%	35.0%	37.0%	37.0%	37.0%
Off Campus(2)	MTDC	26.0%	26.0%	26.0%	26.0%	26.0%

*Indirect costs are calculated on Modified Total Direct Cost (MTDC) which is Direct Costs minus certain exclusions. Direct Costs include salary, fringe benefits, materials and supplies, travel, and the first $50,000 of each subcontract (after 7/1/25).

Exclusions include equipment over $5,000**, rent, Specialized Service Facilities, fellowships, tuition, participant support costs and subcontract amounts beyond the first $50,000 for each subcontract (after 7/1/25).

**In order to be consistent with State classification standards, the dollar threshold for capitalization of equipment at UConn is $5,000.

Off-Campus Rate

In accordance with our current Indirect Cost Rate Agreement:

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 indirect  rate.  If more than 50% of a project is performed off campus, the off campus rate will apply to the entire project.

The off-campus indirect cost rate can be budgeted as follows:

• If rent is directly charged to the project.
• If more than 50% of all program activities are performed off campus.   (We request written confirmation from the PI).
• If the sponsor specifically requires the off campus rate per the solicitation.

The on-campus rate is normally applied whenever the University leases or pays for space costs that are not direct charged to a grant or contract.

If you have questions, please contact your SPS Grants/Contracts Specialist.

Sponsor Stated Limits

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

Funding from CT State agency appropriations and local municipalities are charged a current reduced rate of 20%.  Indirect costs should be charged to Total Direct Costs. If the Originating Sponsor is non-State, the full rate allowable by the originating/prime sponsor should be applied.

Reduction of Indirect Costs 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, indirect costs on new awards received after October 1, 2017 with total costs of $50,000 or less, may be reduced to 20%, or the difference between the full indirect cost rate and 20% will be distributed to the investigator’s Indirect Cost account.  Indirect 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 is implemented.

Animal Per Diem Rates

Animal per diem rates are available on the Animal Care Services website.