Employee (Fringe) Benefit Rates and Salary Escalation
- Chart of Fringe Benefit Rates
- Long Range Fringe Benefit Projections
- Use of Fringe Benefit Rates
- Long-range Salary Escalation Projections
PLEASE NOTE: The information below is currently under revision. In the interim, when preparing proposals, please follow this updated guidance memo (application/vnd.openxmlformats-officedocument.wordprocessingml.document, 19.0 kB, info) if projecting staff or academic salaries on proposals.
Chart of Fringe Benefit Rates
Summarized below for immediate use when preparing contract and grant proposals are revised composite fringe benefit rates which should be used for all proposals. All rates are expressed as a percentage of salaries.
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APPLICABLE |
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ACADEMIC PERSONNEL |
Guidance Memo (application/vnd.openxmlformats-officedocument.wordprocessingml.document, 19.0 kB, info) |
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STAFF PERSONNEL – CAREER |
Guidance Memo (application/vnd.openxmlformats-officedocument.wordprocessingml.document, 19.0 kB, info) |
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VISITING ACADEMIC TITLES |
13.0% |
| STAFF PERSONNEL – CASUAL WITH CORE BENEFITS
(Working more than 17.5 hrs/wk, excluding: students in casual restricted jobs or an academic title designated as student assistant; per diem, by agreement, and stipend only employees; and initial appointment of temporary for less than 3 months) |
5.0% |
| STAFF PERSONNEL – CASUAL WITHOUT CORE BENEFITS
(Working less than 17.5 hrs/wk, and by agreement, stipend only, per diem, and temporary employees) |
3.0% |
| GRADUATE STUDENTS – ACADEMIC YEAR
* (Worker’s Compensation Insurance Only) |
1.0% |
| GRADUATE STUDENTS – SUMMER
(Worker’s Compensation, Unemployment Insurance and Medicare) |
2.0% |
| POSTDOCTORAL FELLOW |
23.0% |
* In addition, for graduate students with eligible titles who work 25% or more per quarter, budget the cost of fee remission including Graduate Student Health Insurance in the “Other Expenses” category using the rates listed at https://registrar.ucsf.edu/registration/fees/graddiv. The full policy on fee remission can be found at: https://graduate.ucsf.edu/content/student-academic-employment. Please note that tuition remission is not allowable under this policy.
Long Range Fringe Benefit Projections
The fringe benefit rates included in this memo can be used to budget fringe benefits for multi-year periods.
Fringe Benefits - Composite Rates
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COMPONENTS |
RATES EFFECTIVE 04/15/10 |
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Academic |
Staff |
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(UCRS) Retirement Contribution |
4.00% |
4.00% |
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Health Plan Contribution |
6.92% |
12.50% |
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Social Security (FICA) |
4.33% |
6.20% |
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Medicare |
1.45% |
1.45% |
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Dental Plan |
0.86% |
1.38% |
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Vision Contribution |
0.13% |
0.27% |
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Worker's Compensation Insurance |
0.67% |
0.67% |
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Employee Support Program |
0.30% |
0.30% |
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Unemployment Insurance |
0.16% |
0.17% |
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Non-Industrial Disability Insurance (NDI) |
0.10% |
0.14% |
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Life Insurance (Employer Paid) |
0.09% |
0.09% |
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Other Post Employment Benefits |
3.31% |
3.31% |
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Employee Incentive Award |
0.00 |
0.50% |
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Benefits Administration Rate |
0.17% |
0.16% |
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Staff Recognition/Development Program |
N/A |
0.20% |
| Total Rounded to: | 23.00% | 31.00% |
Use of Fringe Benefit Rates
The fringe benefit rates provided in this memo may be used for pricing proposal budgets but are not to be used for billing purposes. Charges to contract and grant awards are based upon the actual fringe benefit payments.
Alternatives to use of the Composite Fringe Benefit Rates
Under special circumstances the use of the composite fringe benefit rate will understate actual costs for employee benefits (e.g., the actual average salaries in a proposed budget are substantially lower than the University-wide weighted average or the majority of proposed personnel belong to family dental and health plans). In those unique situations, or when a more precise measurement of fringe benefit costs is desirable, the cost of actual fringe benefits for each proposed employee may be used rather than the composite rates.
Long-range Salary Escalation Projections
Below is a table showing projected salary increases for use in proposal budgets. For faculty, other academic employees, and staff employees in a step-based pay plan, separately budget for range adjustments and then add merit increases where applicable. For staff employees in merit based pay plans, budget an average increase with no separate calculations for cost-of-living and merit.
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07/01/10 and after |
10/01/10 and after |
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Faculty* |
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Range Adjustment |
3.0% |
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Merit Increase |
5.0% if |
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Other Academics* |
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Range Adjustment |
3.0% |
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Merit Increase |
5.0% if |
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Staff on Step-Based |
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Range Adjustment |
3.0% |
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Merit Increase |
5.0% if |
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Staff on Merit-Based |
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Pool Increase |
3.0% |
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*The "Academic" category has been split into "Faculty" and "Other Academics" categories in accordance with recent changes in academic salary scales. On the San Francisco campus "Faculty" titles include but are not limited to the ladder rank professor series, the professor in residence series, the professor of clinical ____ series, the adjunct professor series, and the clinical professor series. "Other Academic" titles include but are not limited to professional researchers, research assistants, postgraduate researchers, instructors, lecturers, visiting professors, librarians, specialists, academic administrators, academic coordinators, and those with "recalled" in their titles.
(Updated 12/07/10)
