Benefits
Employee Benefit Projections - Actual Fringe Benefit
Rates
In accordance with the guidance issued by the UC Office of the
President, Research Administration Office, it is UCR's practice to
use actual fringe benefit rates when estimating fringe benefit
costs in extramural proposal budgets. Please refer to " How to Calculate
Fringe Benefit Rates" for instructions regarding how to
determine an employee's actual fringe benefit rate. It is
also important to remember that with the resumption of the employer
contribution to the UC Retirement Plan, the cost of fringe benefits
will increase. Please refer to the Employer Contribution to
UC Retirement Plan section below for additional information.
Employee Benefit Projections - Composite Fringe Benefit
Rates for "To be named positions"
The composite fringe benefit rates listed below are used for
estimating fringe benefit costs in extramural proposal budgets when
it is not known who will fill a particular position on the proposed
project ("to be named" position). These composite rates may
also be used for newly hired employees who have not established a
sufficient payroll history for the purpose of determining their
actual fringe benefit rate. Also, please refer to the
Employer Contribution to UC Retirement Plan below for additional
information regarding projecting fringe benefit costs.
Sometimes it is necessary to provide a sponsor with detailed
background information for the composite rates. In such
cases, please contact the Contract and Grant Officer assigned to your unit
to request this information.
Employee Classification |
Applicable Rate
|
Comments
|
|
Ladder Rank Academics - Additional compensation
|
12.7%
|
Additional compensation for period of UCR employment beyond the
position's regular appointment period (e.g., summer salary).
|
|
Non-Ladder Rank Academics & Career Staff
- Up to $46,000 per year
- $46,001 - $92,000 per year
- $92,001 or more per year
|
38%
35%
28%
|
Use estimated base pay to determine the appropriate salary band
and corresponding rate.
|
|
Visiting Academic Titles
- Appointments less than 43.75%
- Appointments of 43.75 - 49.99%
- For appointments of 50 - 100%
|
1.33%
1.33% + Core Medical and Core
Life from UCR Benefit Rates Table
7.3%
|
Core medical and life are not percentage based benefits and
should be added to the estimated benefit cost derived by using the
composite rate.
|
|
Post Doctoral Researchers (includes post graduate researcher
appointments)
|
21%
|
Use for post graduate researcher appointments as well.
|
|
Staff - Limited Without Core Benefits (including
Undergraduate Students in Student Assistant Titles - Title Codes
4921 and 4922)
|
3.56%
|
Workers Compensation, Employee Support Program, Unemployment
Insurance, Medicare and Incentive Award Program from UCR Benefit Rates
Table.
|
|
Staff - Limited With Core Benefits
|
3.56% + Core Medical and Core
Life from UCR Benefit Rates Table
|
Core medical and life are not percentage based benefits and
should be added to the estimated benefit cost derived by using the
composite rate.
|
|
Graduate Student Researchers - Academic Year
|
3.06% + GSHIP and Fee Remission +
Tuition Remission, if applicable
|
GSHIP, Fee and Tuition Remission costs are budgeted as part of
the total fringe benefit cost. See the Tuition, Fee Remission, GSHIP tab
in the Quick References section of this web site for more
information.
|
|
Graduate Student Researchers - Summer Months
|
3.06%
|
Workers Compensation, Employee Support Program, Unemployment
Insurance and Medicare
|
Employer Contribution to UC Retirement Plan
(UCRP)
Effective April 15, 2010, the University of California resumed
employer contributions to the UCRP. As a result, fringe
benefit costs associated with employees who are eligible to
contribute to UCRP (whether or not they are vested in the system)
should be increased by the rates noted below:
|
Applicable Period
|
Rate
|
| April 1, 2010 - June 30, 2011 |
4% |
| July 1, 2011 - June 30, 2012 |
7% |
| July 1, 2012 - June 30, 2013 |
10% |
| July 1, 2013 - July 1,
2014 |
12% |
|
Prospective Rates*
|
| July 1, 2014 - June 30, 2015* |
14% |
| July 1, 2015 - June 30, 2016* |
16% |
| July 1, 2016 - June 30, 2017* |
18% |
| July 1, 2017 and beyond* |
18% |
The applicable above rate(s) should be added to an employee's
actual fringe benefit rate or the composite fringe benefit rate if
budgeting for a "to be named" position. Because these are
escalating rates, if a proposed project covers more than one fiscal
year, a combination of the rates should be used to project the UCRP
employer contribution component of the fringe benefit costs.
Example:
If an employee's actual fringe benefit rate is 25% and the project
being proposed will start January 1, 2011 and end December 31, 2011
the following fringe benefit rates would be used to calculate the
fringe benefit costs over the entire project period:
|
Applicable Rate Period Within Project Period
|
Rate
|
| January 1 - June 30, 2011 |
29% |
| July 1 - December 31, 2011 |
32% |
*These rates have not been approved by The Regents and
should be used for budgeting purposes only.