Fringe Benefit Rates

Current Approved Rates

FY25 Fringe Benefits Components

Employee Classification*	Fringe Rate **	Health/Dental Insurance	Retirement	Life/Disability Insurance	Social Security/Medicare	Other***
Faculty	30.00%	11.90%	10.00%	0.70%	7.00%	0.50%
Professional & Scientific, Miscellaneous, Contract	40.20%	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-Student	7.10%	0.00%	6.70%	0.00%	7.30%	-6.90%
Americorp	5.10%	0.00%	0.00%	0.00%	6.20%	-1.10%
Miscellaneous	8.10%	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)

Historical Rates

Rate Groups	2024	2023	2022	2021	2020	2019	2018
Faculty	28.00%	26.50%	26.30%	27.30%	27.70%	27.50%	27.50%
Professional & Scientific, Miscellaneous, Contract	37.50%	35.60%	35.10%	34.50%	34.60%	34.50%	34.50%
Merit	48.90%	47.90%	45.30%	44.10%	43.50%	43.50%	45.80%
Graduate Assistants	13.90%	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/Leadership	16.40%	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-Student	6.60%	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