Current/Projected Fringe Benefit Rates

FY 2024 (Approved Rates)

Rate Pool Fringe Benefit Pool Rate
Clinical Faculty 25.60%
Non-Clinical Faculty 31.20%
P&S (includes Merit Exempt) 41.20%
SEIU 42.40%
Merit 53.70%
House Staff 25.50%
Grad Asst/Post Docs 20.30%
Fellowships 9.80%
Temporary 11.80%
Student 7.00%
Miscellaneous & Extra Compensation 5.30%

FY 2025 (Approved Rates)

Rate Pool Fringe Benefit Pool Rate
Clinical Faculty 24.7%
Non-Clinical Faculty 31.4%
P&S (includes Merit Exempt) 40.5%
SEIU 42.5%
Merit 54.0%
House Staff 26.0%
Grad Asst / Post Docs 19.7%
Fellowships 9.6%
Temporary 11.8%
Student 7.2%
Miscellaneous & Extra Compensation 4.7%

FY 2026 (Projected Rates thru May Accounting)

Rate Pool Fringe Benefit Pool Rate
Clinical Faculty 24.1%
Non-Clinical Faculty 31.5%
P&S (includes Merit Exempt) 40.0%
SEIU 42.5%
Merit 53.5%
House Staff 26.0%
Grad Asst / Post Docs 17.2%
Fellowships 10.7%
Temporary 12.5%
Student 7.4%
Miscellaneous & Extra Compensation 4.7%

FY 2027 (Projected Rates)

Rate Pool Fringe Benefit Pool Rate
Clinical Faculty 24.1%
Non-Clinical Faculty 31.1%
P&S (includes Merit Exempt) 40.1%
SEIU 42.5%
Merit 53.5%
House Staff 26.0%
Grad Asst / Post Docs 18.6%
Fellowships 10.7%
Temporary 12.1%
Student 7.4%
Miscellaneous & Extra Compensation 4.8%

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.