Fringe Benefits

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

Fringe Benefit Rate Announcements

Fringe Benefit Accounting Presentations