Current Approved Rates

FY25 Fringe Benefits Components

Employee Classification*Fringe Rate **Health/Dental InsuranceRetirementLife/Disability InsuranceSocial Security/MedicareOther***
Faculty30.00%11.90%10.00%0.70%7.00%0.50%
Professional & Scientific, Miscellaneous, Contract40.20%19.70%9.80%0.80%7.40%2.50%
Merit 52.40%29.20%9.40%0.80%7.40%5.50%

Graduate

Assistants 

14.90%11.50%0.00%0.00%0.00%3.40%
Postdoctoral 33.30%17.70%8.50%0.00%6.00%1.10%

Senior Staff/

Leadership

17.60%5.10%6.70%0.30%3.50%2.00%
Student Hourly 1.90%0.00%0.00%0.00%1.40%0.50%
Non-Student7.10%0.00%6.70%0.00%7.30%-6.90%
Americorp5.10%0.00%0.00%0.00%6.20%-1.10%
Miscellaneous8.10%0.00%0.00%0.00%7.70%0.50%

*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)

FY26 Proposed Rates

FY26 Fringe Benefit Rate

Employee Classification*Fringe Rate **
Faculty31.8%
Professional & Scientific, Miscellaneous, Contract40.8%
Merit 50.1%
Graduate Assistants 15.2%
Postdoctoral 36.7%
Senior Staff/Leadership18.9%
Student Hourly 1.8%
Non-Student12.4%
Americorp6.5%
Miscellaneous8.1%

*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.
 

Historical Rates

Rate Groups2024202320222021202020192018
Faculty28.00%26.50%26.30%27.30%27.70%27.50%27.50%
Professional & Scientific, Miscellaneous, Contract37.50%35.60%35.10%34.50%34.60%34.50%34.50%
Merit48.90%47.90%45.30%44.10%43.50%43.50%45.80%
Graduate Assistants13.90%10.70%8.50%7.70%5.90%7.80%9.80%
Postdoctoral 31.10%32.90%31.60%32.30%33.00%33.00%32.90%
Senior Staff/Leadership16.40%15.60%14.10%14.20%13.20%11.40%11.40%
Student Hourly 1.80%0.60%0.60%0.60%0.60%0.60%0.60%
Non-Student6.60%1.80%9.30%9.20%17.00%16.80%17.10%
Americorp*7.40%8.10%8.10%0.00%0.00%0.00%0.00%
Miscellaneous**7.60%1.80%0.00%0.00%0.00%0.00%0.00%

*Americorp Group implemented FY22

**Miscellaneous Group implemented FY23