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.
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Gifts, Grants and Contracts (The Funding Matrix) (RA04) Facilities and Administrative (F&A) Costs (RA30) University of Wisconsin no longer maintains their list of F&A Rates for Foundations
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F&A Rate Breakdown (FIXED)
FY23 Research Rate | On-Campus | Off-Campus |
---|---|---|
General Administration | 8.4% | 8.4% |
Student Services | 0.0% | 0.0% |
Sponsored Program Administration | 13.9% | 13.9% |
Departmental Administration | 6.0% | 6.0% |
Departmental Administration - Allowance | 3.6% | 3.6% |
Rounding | 0.0% | 0.0% |
Subtotal | 31.9% | 31.9% |
Administrative Cap Adjustment | 5.9% | 5.9% |
Subtotal | 26.00% | 26.0% |
Physical Plant | 16.3% | 0.0% |
Interest | 1.9% | 0.0% |
Library | 0.9% | 0.0% |
Depreciation - Building | 10.5% | 0.0% |
Depreciation - Equipment | 5.0% | 0.0% |
Rounding | 0.0% | 0.0% |
Subtotal | 34.6% | 0.0% |
Rate w/o Carry-Forward | 60.6% | 26.0% |
Carryforward - On Campus Capped 2020 - FINAL | 0.5% | |
Carryforward - On Campus Capped 2021 - ESTIMATED | -1.1% | |
Rounding | 0.1% | 0.0% |
UCA | 0.4% | |
Total Capped | 60.4% | 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 | 11.6 | N/A | N/A | NA |
Employee Benefits Office | 0.0% | 0.0% | 0.0% | 0.0% | NA |
Worker's Compensation | 0.3% | 0.3% | 0.3% | 0.3% | 0.3% |
Group Insurance | 18.2% | N/A | N/A | 18.2% | NA |
Social Security/Medicare | 6.8% | N/A | 7.7% | 7.7% | NA |
Retirement | 10.6% | N/A | N/A | NA | NA |
Sabbatical Leave | 0.6% | N/A | N/A | NA | NA |
Staff Members Grant-in-Aid | 0.4% | N/A | N/A | NA | NA |
36.9% | 11.9% | 8.0% | 26.2% | 0.3% | |
(Over) Under-recovery FY 2021 | -0.9% | -1.5% | 0.0% | -0.8% | 0.01% |
FY22-23 Fixed Rates | 36.0% | 10.4% | 8.0% | 25.4% | 0.4% |
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