Current Approved Rates

FY26 Fringe Benefits Components

Employee Classification*Fringe Rate **Health / Dental InsuranceRetirementLife / Disability InsuranceSocial Security / MedicareOther***
Faculty31.80%11.50%9.90%0.70%7.00%2.70%
Professional & Scientific, Miscellaneous, Contract40.50%18.30%9.80%0.80%7.30%4.30%
Merit 50.10%27.50%9.50%0.80%7.50%4.90%
Graduate Assistants15.20%9.60%0.00%0.00%0.00%5.60%
Postdoctoral 36.70%20.70%8.90%0.00%6.00%1.10%
Senior Staff/ Leadership18.90%4.60%7.20%0.30%4.00%2.80%
Student Hourly 1.80%0.00%0.00%0.00%0.90%0.90%
Non-Student12.40%0.20%6.50%0.00%7.90%-2.20%
Americorp6.50%0.00%0.00%0.00%6.90%-0.40%
Miscellaneous8.10%0.00%0.00%0.00%7.70%0.40%

*Employees with an annual base salary (reflected with FTE proration, if applicable) 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)

FY27 Proposed Rates

FY27 Fringe Benefit Rate

Employee Classification*Fringe Rate**
Faculty32.00%
Professional & Scientific, Miscellaneous, Contract41.00%
Merit49.00%
Graduate Assistants17.50%
Postdoctoral37.00%
Senior Staff/Leadership19.70%
Student Hourly1.20%
Non-Student12.60%
Americorp7.70%
Miscellaneous8.10%

*Employees with an annual base salary (reflected with FTE proration, if applicable) of $265,000 and above are considered Senior Staff/Leadership for fringe benefit purposes.

**Percentage applied on salaries and wages.

Historical Rates

Rate Groups20252024202320222021202020192018
Faculty30.00%28.00%26.50%26.30%27.30%27.70%27.50%27.50%
Professional & Scientific, Miscellaneous, Contract40.20%37.50%35.60%35.10%34.50%34.60%34.50%34.50%
Merit52.40%48.90%47.90%45.30%44.10%43.50%43.50%45.80%
Graduate Assistants14.90%13.90%10.70%8.50%7.70%5.90%7.80%9.80%
Postdoctoral 33.30%31.10%32.90%31.60%32.30%33.00%33.00%32.90%
Senior Staff/Leadership17.60%16.40%15.60%14.10%14.20%13.20%11.40%11.40%
Student Hourly 1.90%1.80%0.60%0.60%0.60%0.60%0.60%0.60%
Non-Student7.10%6.60%1.80%9.30%9.20%17.00%16.80%17.10%
Americorp*5.10%7.40%8.10%8.10%0.00%0.00%0.00%0.00%
Miscellaneous**8.10%7.60%1.80%0.00%0.00%0.00%0.00%0.00%

*Americorp Group implemented FY22

**Miscellaneous Group implemented FY23