Fringe Benefits

  • The University’s fringe benefit rates are negotiated with its cognizant agency (DHHS) and are part of the University’s F&A rate agreement.  Rates beyond June 30, 2020 are estimates and are provided for budgeting purposes.  Fringe benefits will be charged at the applicable rate at the time the cost is incurred.  The Sponsored Program rates are to be used when developing proposal budgets.
  • 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.  An estimated cost escalation has been included in the out years per University budgeting guidance.”
  • The University rates provided below should be used when developing cost share budgets.

 

Sponsored Program Fringe Benefit Rates and Projections (%)1

 

Description FY20 FY21 FY22* FY23* FY24* FY25*
Faculty 53.2 43.0 45.0 46.0 47.0 48.0
Professional/Classified 64.8 43.0 48.1 49.0 50.0 51.0
Special Payroll2 24.3 19.5 21.9 22.5 23.0 23.5
Post Docs 17.2 15.5 15.8 16.3 16.8 17.3
Graduate Assistant, Academic Yr 17.2 15.5 15.8 16.3 16.8 17.3
Student Labor 4.1 2.4 2.6 3.0 3.0 3.0

1. Rates refer to grant funding sources only. See the Budget and Planning website for non-grant rates.

2.  Special Payroll Examples: Summer faculty, other state agency employees, state retirees, summer graduate students

* FY22 – FY25 rates shown are projected estimates for budgeting purposes only.

** FY26: Rates should remain flat for FY26 and later for budgeting purposes only.

 

University Fringe Benefit Rates and Projections (%)

 

Description FY20 FY21 FY22 FY23 FY24 FY25
Faculty 51.3 51.3 52.8 53.8 54.8 55.8
Professional 75.8 76.8 78.3 79.3 80.3 81.3
Classified 98.8 105.3 106.8 107.8 108.8 109.8
Special Payroll 23.6 25.8 27.3 28.3 29.3 30.3
Post Docs 33.3 33.3 34.8 35.8 36.8 37.8
Graduate Assistant, Academic Yr 18.0 18.0 19.5 20.5 21.5 22.5
Student Labor 0.0 0.0 0.0 0.0 0.0 0.0