Fringe Benefit Rates

Rutgers develops and submits its fringe benefit rates annually to the U.S. Department of Health and Human Services Cost Allocation Services (DHHS-CAS), our federal cognizant audit agency for approval. Once approved, the final negotiated fringe benefit rates become effective July 1 of the fiscal year noted. 

Provisional fringe benefit rates are those that are in effect until the current FY rates are approved by DHHS-CAS.

The composite fringe benefit rates below do not include FICA/Medicare costs. Actual Social Security Taxes (FICA) and Medicare costs are specifically identified by each employee and charged separately as a direct cost to account codes 51250 (FICA) and 51260 (Medicare). When planning the total fringe benefit costs for the below employee types, a factor of 7.65% (FICA 6.20% / Medicare 1.45%) should be added. (FICA/Medicare is not added to Legacy UMDNJ Graduate/Teaching Assistants or Graduate Students or Ineligible foreign national). The 2016 Tax Rate for FICA is 6.20% and Medicare is 1.45%.

View our prior year rates.

Salary & Wage Description S&W
Account
Composite
Fringe Account
FY17 Rate
 
Staff 50010 51110 44.35%
Tenured Faculty 50020 51120 44.35%
Tenure Track Faculty 50030 51130 44.35%
Non-Tenure Track Faculty 50040 51140 44.35%
Teaching/Graduate Assistants 50050 51200 31.49%
Graduate Students (GSBS) 50050   0.00%
Post Doctoral Associates (Legacy RU) 50060 51180 43.15%
Housestaff 50070 51160 31.89%
Contracted 50100 51190 44.35%
Post Doctoral Fellows (Legacy UMDNJ) 50115   0.00%
Salary Suspense 50190 51220 44.35%