Prior Year Rates

Legacy Rutgers develops and negotiates its fringe benefit rates with the U.S. Department of Health and Human Services on an annual basis. Effective FY14, actual Social Security Taxes (FICA) and Medicare costs will be specifically identified by each employee and charged separately as a direct cost. (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%. 

Description Natural Accounts FY17 FY16 FY15 FY14 FY13 FY12 FY11 FY10
Regular Class 1 Employee 12000 44.35% 38.17% 32.78% 42.20% 44.10% 35.90% 35.40% 34.60%
Regular Faculty & Staff Employees (Legacy UMDNJ)

601100 

601110

44.35% 38.17% 32.78% 42.50%        
Salaries - Other 12600 44.35% 38.17% 32.78% 42.20%
44.10%
35.90%
35.40%
34.60%
Post Doctoral Associate Salaries 13700 43.15% 36.08% 30.95% 41.50% 37.80% 29.80% 29.00% 28.25%
Post Doctoral Fellows (Legacy UMDNJ)

601100

601110

0.00% 0.00% 0.00% 0.00%        
Housestaff 607001 31.89% 29.09% 27.11% 31.00%        
Graduate/Teaching Assistant Salaries 15000 31.49% 28.61% 26.90% 30.80% 28.80% 23.80% 23.20% 24.25%
Graduate Students       (GSBS)

601100 

601110

0.00% 0.00% 0.00% 0.00%        
Coadjutant Salaries - Instruction 12100 0% 0% 0% 0%
7.30%
7.30%
7.40%
7.50%
Wages of Labor (Class 4) 12300 0% 0% 0% 0%
7.30%
7.30%
7.40%
7.50%
Student (Class 5) 12500 0% 0% 0%
0%
0%
0%
0%
Other compensation 12900 0% 0% 0% 0%
7.30%
7.30%
7.40%
7.50%
Summer Employment (10 month employee) 13300 0% 0% 0% 0%
7.30%
7.30%
7.40%
7.50%
Summer Research Compensation 13500 0% 0% 0% 0%
7.30%
7.30%
7.40%
0.00%
Suspense 16999 44.35% 38.17% 32.78% 42.20%
44.10%
35.9%
0.00%
0.00%
Description Natural Accounts FY09 FY08 FY07 FY06 FY05
Regular Class 1 Employee 12000 35.20%
32.50%
34.00%
32.00%
32.50%
Salaries - Other  12600
35.20%
32.50%
34.00%
32.00%
32.50%
Post Doctoral Associate Salaries 13700 26.75%
24.00%
26.00%
26.00%
27.50%
Graduate/Teaching Assistant Salaries 15000 21.25%
19.50%
21.00%
22.5%
23.0%
Coadjutant Salaries - Instruction 12100
9.00%
9.00%
9.00%
9.00%
9.00%
Wages of Labor (Class 4) 12300
9.00%
9.00%
9.00%
9.00%
9.00%
Student (Class 5) 12500
0%
0%
0%
0%
0%
Other compensation 12900
7.50%
&.50%
7.50%
7.50%
7.50%
Summer Employment (10 month employee) 13300
7.50%
7.50%
7.50%
7.50%
7.50%
Summer Research Compensation 13500
0.00%
0.00%
0.00%
0.00%
0.00%
Suspense 16999
0.00%
0.00%
0.00%
0.00%
0.00%

0.00

Description Natural Accounts FY04 FY03 FY02 FY01 FY00
Regular Class 1 Employee 12000
29.00
24.00
26.00 25.00 24.00
Salaries - Other 12600
29.00
24.00
26.00 25.00 24.00
Post Doctoral Associate Salaries 13700
23.50
17.50
18.75 18.25 16.50
Graduate/Teaching Assistant Salaries 15000
19.0
13.50
14.50 13.75 16.50
Coadjutant Salaries - Instruction 12100
8.50
8.50
9.00 9.00 9.00
Wages of Labor (Class 4) 12300
8.50
8.50
9.00 9.00 9.00
Student (Class 5) 12500
0.00
0.00 0.00 7.50
Other compensation 12900
7.50
7.50
7.50 7.50 7.50
Summer Employment (10 month employee) 13300
7.50
7.50
7.50 7.50 7.50
Summer Research Compensation 13500
0.00
0.00
0.00 0.00 0.00
Suspense 16999
0.00
0.00
0.00 0.00 0.00
Description Natural Accounts FY99 FY98 FY97 FY96 FY95
Regular Class 1 Employee 12000 23.00 20.00 22.00 24.00 33.00
Salaries - Other  12600 23.00 20.00 22.00 24.00 33.00
Post Doctoral Associate Salaries 13700 16.75 16.25 17.25 21.50 25.60
Graduate/Teaching Assistant Salaries 15000 16.75 16.25 17.25 21.50 25.60
Coadjutant Salaries - Instruction 12100 9.00 8.75 8.75 9.00 10.00
Wages of Labor (Class 4) 12300 9.00 8.75 8.75 9.00 10.00
Student (Class 5) 12500 7.75 7.50 7.50 7.50 8.40
Other compensation 12900 7.75 7.50 7.50 7.50 8.40
Summer Employment (10 month employee) 13300 7.75 7.50 7.50 7.50 8.40
Summer Research Compensation 13500 0.00 0.00 0.00 0.00 0.00
Suspense 16999 0.00 0.00 0.00 0.00 0.00