Current/Projected Fringe Benefit Rates

FY 2016 (Approved Rates)

Rate Pool

Fringe Benefit Pool Rate

Clinical Faculty

22.30%

Non-Clinical Faculty

28.50%

Professional & Scientific (includes Merit Exempt)

35.70%

SEIU

36.90%

Merit

46.40%

House Staff

35.00%

Graduate Assistants

16.20%

Fellowships

10.00%

Post Docs

16.20%

Temporary

11.70%

Bi-Weekly Students

9.20%

Miscellaneous & Extra Compensation

4.20%

 

FY 2017 (Proposed Rates)

Rate Pool

Fringe Benefit Pool Rate

Clinical Faculty

23.30%

Non-Clinical Faculty

29.10%

Professional & Scientific (includes Merit Exempt)

36.90%

SEIU

37.50%

Merit

52.75%

House Staff

34.00%

Graduate Assistants

19.00%

Fellowships

10.75%

Post Docs

19.00%

Temporary

11.00%

Bi-Weekly Students

9.20%

Miscellaneous & Extra Compensation

4.00%

 

FY 2018 (Estimated Rates)

Rate Pool

Fringe Benefit Pool Rate

Clinical Faculty

24.00%

Non-Clinical Faculty

29.90%

Professional & Scientific (includes Merit Exempt)

37.40%

SEIU

38.60%

Merit

54.50%

House Staff

33.00%

Graduate Assistants

21.00%

Fellowships

11.50%

Post Docs

21.00%

Temporary

11.50%

Bi-Weekly Students

9.20%

Miscellaneous & Extra Compensation

4.20%

 

FY 2019 (Estimated Rates)

Rate Pool

Fringe Benefit Pool Rate

Clinical Faculty

24.00%

Non-Clinical Faculty

30.10%

Professional & Scientific (includes Merit Exempt)

38.10%

SEIU

39.00%

Merit

56.00%

House Staff

30.00%

Graduate Assistants

22.00%

Fellowships

12.50%

Post Docs

22.00%

Temporary

11.00%

Bi-Weekly Students

9.00%

Miscellaneous & Extra Compensation

4.30%

 

Fringe rates are based on the principle of allocating a group (ex Clinical Faculty, Non-Clinical Faculty, etc.) of employee's total benefit cost over that group's total salary base for a given fiscal year. The salary base includes the academic year salary plus summer appointment salary. This is based on the assumption that summer session salary is subject to FICA and is entitled to receive the full employer funded contribution to a retirement program. Generally the retirement contribution is 10% of gross salary and the FICA component is 7.65% of gross salary.