Office of Research and Project Administration

The fringe benefit rates for FY 2009 effective July 1, 2008 are as follows:

Rate 1 - 27.7% Faculty and Senior Administrators

Refer to the Rate 1 Schedule for rates on salaries above $102,000. (Rate 1 Fringe Benefit Components)

Rate 2 - 31.8% Professional, Administrative, Supervisory (PAS) and nonexempt staff

Rate 3*- 9.7% Visiting faculty, Co-op Students and all TAR staff

Rate 4** - 24.0% Interns, Residents, and Fellows

Rate 6*** - 52.3% Union position codes

Rate S - 13.3% Faculty summer compensation (includes retirement).

Rate 7 - 7.65% Extra Compensation (no retirement) under limit

Rate 8 - 27.0% Strong Staffing

Rate 9 - 1.45% Extra compensation (no retirement) over limit

Notes:

*This rate does not include costs to cover health insurance premiums. During the summer period, undergraduate and graduate students who are not enrolled on a full-time basis and are paid on the undergraduate payroll will be charged this rate.

**Change due primarily to reduction of health care costs and reduction of prior year variance.

***Change due to a decrease in the percentage of salary paid into the National Benefit Fund (NBF). The NBF rate decreased from 29.5% to 25.7%.

Revised 11/2005