Fringe Benefits and F&A Costs

Fringe Benefits and F&A Costs must be included on every budget. They are actual costs that need to be recovered. Every salary must have a corresponding fringe rate. Please see RA30 and the F&A FAQ for examples of situations when full F&A is not required. In all other cases, full F&A must be budgeted.

Rate Summary Page

F&A Rate Agreement

Fringe Benefits Agreement

F&A FAQ

Inflation Factor

Fringe and Overhead Schedule

F&A Costs Quick Guide

Previous Rate Agreements

 

Gifts, Grants and Contracts (The Funding Matrix) (RA04)

Facilities and Administrative (F&A) Costs (RA30)

Use of Other Sponsored Activity (OSA) F&A Rate

 

 

F&A Rate Breakdown (Provisional)

 FY24 Research Rate  On-Campus  Off-Campus
     General Administration 8.6% 8.6%
     Student Services 0.0% 0.0%
     Sponsored Program Administration 14.4% 14.4%
     Departmental Administration 7.0% 7.0%
     Departmental Administration - Allowance 3.6% 3.6%
     Rounding 0.0% 0.0%
 Subtotal 33.6% 33.6%
    Administrative Cap Adjustment 7.6% 7.6%
 Subtotal 26.00% 26.0%
     Physical Plant 16.0% 0.0%
     Interest 2.0% 0.0%
     Library 0.9% 0.0%
     Depreciation - Building 9.5% 0.0%
     Depreciation - Equipment 5.4% 0.0%
     Rounding 0.0% 0.0%
 Subtotal 33.8% 0.0%
 Rate w/o Carry-Forward 59.8% 26.0%
     Carryforward - On Campus Capped 2022 (Estimated) 0.0%  
     UCA 0.5%  
 Total Capped 60.3% 26.0%

 


 

Fringe Benefit Breakdown (Fixed/Provisional)

ELEMENTS Salary
I
Grad
Asst
II
Wages
III
Post
Doc
V
Student
Wages
IV
Grad Asst Health Insurance                 N/A 12.5%  N/A N/A NA
Employee Benefits Office 0.0% 0.0% 0.0% 0.0% NA
Worker's Compensation 0.2% 0.2% 0.2% 0.2% 0.2%
Group Insurance 17.7% N/A  N/A 17.7% NA
Social Security/Medicare 6.9%  N/A 7.7% 7.7% NA
Retirement 10.6%  N/A  N/A NA NA
Sabbatical Leave 1.0%  N/A  N/A NA NA
Staff Members Grant-in-Aid 0.3%  N/A  N/A NA NA
  36.5% 12.7% 7.9% 25.6% 02%
(Over) Under-recovery FY 2022 -0.6% 1.9% 0.0% -1.2% 0.0%
FY23-24 Fixed Rates 35.9% 14.6% 7.9% 24.4% 0.2%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bases:

 (I)    All salaries excluding Graduate Assistants, Fixed Term II, and Visiting Faculty appointments not receiving fully benefits.

(II)   Graduate Assistant Stipends

(III)  Wages and those salaries not receiving full benefits.

(IV)  Student Wages(V)

(V) Post Doctoral Scholars

 

Updated 07/18/2023 (djs)