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
|Tenure Track Faculty||50030||51130||44.35%|
|Non-Tenure Track Faculty||50040||51140||44.35%|
|Graduate Students (GSBS)||50050||0.00%|
|Post Doctoral Associates (Legacy RU)||50060||51180||43.15%|
|Post Doctoral Fellows (Legacy UMDNJ)||50115||0.00%|