Budgeting & Costing Guide

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.
  • The FY25+ (Until Amended) rate should be used for all budget periods extending beyond 7/1/2024.
  • Fringe benefits will be charged at the applicable rate at the time the cost is incurred.
  • 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:
      “The fringe benefit rates used in the proposal budget are based on the rates approved by the Department of Health and Human Services (DHHS, 6/16/2023).”

    Sponsored Program Fringe Benefit Rates and Projections (%)

    Description FY23
    7/1/22-6/30/23
    FY24*
    7/1/23-6/30/24
    FY25+
    Until Amended
    Employee* 27.60% 26.80%
    Faculty 48.70% * *
    Professional 50.90% * *
    Classified 50.90% * *
    Special Payroll** 22.00% 6.90% 7.50%
    Post Docs 14.40% * *
    Graduate Assistant, Academic Yr. 14.40% 14.40% 15.70%
    Student Labor 5.00% 5.40% 5.30%

    * 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


    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.

    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 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-23-076 (effective 2/3/2023).
    • 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

    $56,484

    1

    $56,880

    2

    $57,300

    3

    $59,592

    4

    $61,572

    5

    $63,852

    6

    $66,228

    7+

    $68,604

    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.

    $15.00

    II

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

    $15.15 – $16.35

    III

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

    $16.40 – $18.35

    IV

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

    $18.40 – $33.70

    DHHS Salary Cap

    Effective January 1, 2023, the DHHS salary limitation for Executive Level II has been increased to $212,100. For additional information, please refer to NIH Notice NOT-OD-23-056.  Note this salary cap applies to all DHHS agencies.

    Facilities and Administrative (F&A) Costs

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

    Federal & Corporate Rates

     

    Rate Base*

    07/01/18 – 06/30/19

    07/01/19 – 06/30/20

    07/01/20 – 06/30/21

    07/01/21 – 06/30/22

    07/01/22 –
    06/30/23

    Research

    On Campus

    MTDC

    59.5%

    61.0%

    61.0%

    61.0%

    61.0%

    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%

    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, materials and supplies, travel, and the first $25,000 of each subcontract, etc.
    • Exclusions include equipment over $5,000*, rent, Specialized Service Facilities, fellowships, tuition, participant support costs and subcontract amounts beyond the first $25,000 for each subcontract.

    *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 F&A 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 F&A 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 F&A costs at less than the full federally negotiated rates,  F&A 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%.  F&A  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 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 on the Animal Care Services website.