Fringe Benefit Rates

Rutgers University uses fringe benefit rates for purposes of charging benefits to sponsored projects, thus it is required by the Department of Health and Human Services (DHHS) to submit and negotiate an annual fringe benefit rate proposal. This process is carried out by the University’s Cost Analysis and Reporting Office.  When finalized, the rates are appended to the University’s F&A Rate Agreement.

Rutgers develops and submits its fringe benefit rates annually to DHHS Cost Allocation Services (DHHS-CAS), our federal cognizant audit agency for approval.  Prior Year Provisional fringe benefit rates are those that are in effect until the current FY rates are approved by DHHS-CAS. Once approved, the final negotiated fringe benefit rates become effective July 1 of the fiscal year noted by the rate agreement. 

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% tax (FICA 6.20% / Medicare 1.45%) should be added. Some employees are exempt from FICA and Medicare such as current Rutgers students working part time incidental to their student status and certain foreign nationals.

Salary & Wage Description Salary Account Composite Fringe Account FY19 Negotiated Composite Rate ADD FICA/Medicare (51250 & 51260) FULL FY2019 Fringe Rate
Staff 50010 51110 41.39% 7.65% 49.04%
Tenured Faculty 50020 51120 41.39% 7.65% 49.04%
Tenure Track Faculty 50030 51130 41.39% 7.65% 49.04%
Non-Tenure Track Faculty 50040 51140 41.39% 7.65% 49.04%
Teaching/Graduate Assistants 50050 51200 25.03% 0.00% 25.03%
Post Doctoral Associates 50060 51180 40.93% 7.65% 48.58%
House Staff (RBHS) Only 50070 51160 25.33% 7.65% 32.98%
Contracted 50100 51190 41.39% 7.65% 49.04%
Fellowships (Non Employee) 50110   0.00% 0.00% 0.00%
Pre and Post Fellowship 50115   0.00% 7.65% 7.65%
Salary Suspense 50190 51220 41.39% 7.65% 49.04%

View our prior year rate agreements.