Fringe Benefit Rates

The following fringe benefit rates shall be used when developing budgets and are effective for the period July 1, 2024 through June 30, 2025. 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%	11.42%	n/a	n/a	n/a
Members Death & Disability	1.0%	1.0%	n/a	n/a	n/a
Unemployment	0.060%	0.060%	n/a	0.060%	n/a
Workman's Comp	0.273%	0.273%	0.273%	0.273%	0.273%
Health Insurance	15.0%	23.36%	n/a	n/a	13%
Sick/Annual Leave	0.72%	0.72%	0.72%	0.72%	0.72%
Total*	33%	45%	1.0%	9.0%*^	14.0%

* Rounded

^ Add 13% 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.