Current Approved Rates

FY24 Fringe Benefits Components

Employee Classification* Fringe Rate ** Health/Dental Insurance Retirement Life/Disability Insurance Social Security/Medicare Other***

Faculty

 28.00% 10.22% 10.53% 0.72%

6.84%

 -0.32%
Professional & Scientific, Miscellaneous, Contract 37.50% 17.72% 9.80% 0.83% 7.28% 1.84%
Merit 

48.90%

 27.43% 9.55% 0.81% 7.33% 3.77%

Graduate

Assistants 

 13.90% 10.90% 0.00% 0.00% 0.10% 2.94%
Postdoctoral  31.10% 18.27% 8.03% 0.00% 6.24% -1.44%

Senior Staff/

Leadership

 16.40% 3.16% 7.16% 0.28% 4.16% 1.63%
Student Hourly  1.80% 0.00% 0.00% 0.00% 1.39% 0.37%
Non-Student 6.60% 0.00% 8.27% 0.00% 7.65% -9.30%
Americorp 7.40% 0.00% 0.00% 0.00% 7.07%

0.37%
Miscellaneous 7.60% 0.00% 0.00% 0.00% 7.59% 0.00%

*ISU employees with an annual based salary of $265,000 and above are considered Senior Staff/Leadership for fringe benefits rate purposes.
**Percentage applied on salaries and wages.
***Other includes Unemployment Insurance, Sick Leave Payout, Sick Leave, Employee Tuition Reimbursement, Worker's Compensation, Employee Assistance Program and Carryforward Balances.

Approved Rate Agreement (PDF)

Proposed Rates

FY25 Fringe Benefits Components

Employee Classification* Fringe Rate ** Health/Dental Insurance Retirement Life/Disability Insurance Social Security/Medicare Other***

Faculty

 30.0% 12.3% 10.0% 0.7%

7.0%

 0.1%
Professional & Scientific, Miscellaneous, Contract 40.2% 19.7% 9.8% 0.8% 7.4% 2.5%
Merit 

52.4%

 29.2% 9.4% 0.8% 7.4% 5.5%

Graduate

Assistants 

 14.9% 11.5% 0.0% 0.0% 0.0% 3.4%
Postdoctoral  33.3% 17.7% 8.5% 0.0% 6.0% 1.1%

Senior Staff/

Leadership

 17.6% 5.1% 6.7% 0.3% 3.5% 2.0%
Student Hourly  1.9% 0.0% 0.0% 0.0% 1.4% 0.5%
Non-Student 7.1% 0.0% 6.7% 0.0% 7.3% -6.9%
Americorp 7.9% 0.0% 0.0% 0.0% 7.5%

0.4%
Miscellaneous 8.1% 0.0% 0.0% 0.0% 7.7% 0.5%

*ISU employees with an annual based salary of $265,000 and above are considered Senior Staff/Leadership for fringe benefits rate purposes.
**Percentage applied on salaries and wages.
***Other includes Unemployment Insurance, Sick Leave Payout, Sick Leave, Employee Tuition Reimbursement, Worker's Compensation, Employee Assistance Program and Carryforward Balances.

Historical Rates

Rate Groups 2023 2022 2021 2020 2019 2018 2017
Faculty 26.50% 26.30% 27.30% 27.70% 27.50% 27.50% 27.50%
Professional & Scientific, Miscellaneous, Contract 35.60% 35.10% 34.50% 34.60% 34.50% 34.50% 34.50%
Merit 47.90% 45.30% 44.10% 43.50% 43.50% 45.80% 45.80%
Graduate Assistants 10.70% 8.50% 7.70% 5.90% 7.80% 9.80% 9.80%
Postdoctoral  32.90% 31.60% 32.30% 33.00% 33.00% 32.90% 32.90%
Senior Staff/Leadership 15.60% 14.10% 14.20% 13.20% 11.40% 11.40% 11.40%
Student Hourly  0.60% 0.60% 0.60% 0.60% 0.60% 0.60% 0.60%
Non-Student 1.80% 9.30% 9.20% 17.00% 16.80% 17.10% 17.10%
Americorp* 8.10% 8.10% 0.00% 0.00% 0.00% 0.00% 0.00%
Miscellaneous** 1.80% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

*Americorp Group implemented FY22

**Miscellaneous Group implemented FY23