Fringe Benefit Rates

The following fringe benefit rates shall be used when developing budgets and are effective for the period July 1, 2021 through June 30, 2022. Please check this listing at the beginning of each fiscal year as it will be updated as soon as the appropriate information is received from the Division of Human Capital Services.

 


Full Time Employees

Students
Unclassified University
Support
Staff
Enrolled
>= 6 hrs. and
employed < 0.5 time
Not Enrolled
or enrolled < 6 hrs.
GRA/GTA
Enrolled >= 6 hrs and employed = 0.5 time
FICA 7.65% 7.65% n/a 7.65% n/a
Retirement 8.50% 13.33% n/a n/a n/a
Members Death & Disability 1.0% 1.0% n/a n/a n/a
Unemployment 0.46% 0.46% n/a 0.46% n/a
Workman's Comp 0.303% 0.303% 0.303% 0.303% 0.303%
Health Insurance 13.38% 21.215% n/a n/a 11.18%
Sick/Annual Leave 0.70% 0.70% 0.70% 0.70% 0.70%
Total* 32% 45% 1.0% 9.1%** 12.5%

*Rounded

** Add 11.18% to this rate to include health insurance for benefit-eligible graduate students not enrolled during the summer.

The above rates are to be used for estimating purposes. An individual's actual fringe benefits will be charged to the sponsored project account.