Benefit Rates

Staff Benefit Rates (July 2025 - June 2026)

Type	Rate
Social Security	7.364%
Retirement (TIAA, Fidelity, & State)	15.498%
Insurance (Medical, Dental & Life)	22.896%
Early Retirement	1.153%
Unemployment	0.067%
Long Term Disability	0.138%
Short Term Disability	0.084%
Worker’s Compensation	0.300%

Composite Rates for Various Employee Types

Employee Type	Rate
Contract Salary	47.500%
Extra Compensation	47.500%
Federal Employees-FERS	47.500%
Federal Employees-CSRS	47.500%
Hourly-Non Student	7.731%
Hourly-Student	0.300%

The intent is to encumber benefits at a rate of 47.500% of encumbered salary. 

Rates will be adjusted every six months to ensure that an over or under allocation of staff benefit costs does not occur.

The employer portion of the ACA (Affordable Care Act) Eligible Medical Insurance is currently $1,519 per month.

The rates noted above represent the actual rates which will be used in computing the actual charges for each benefit category 
in a given month.

Staff Rates Used for Contract/Grant Proposal Preparation

Staff Type	2025-26	2026-27	2027-28	2028-29	2029-30
Salary and Salaried Payroll Including Federal Employees	47.50%	48.00%	48.50%	49.00%	49.50%
Hourly Wage	7.80%	8.00%	8.30%	8.30%	8.30%
Student** (Attending at least 50% time)	0.30%	0.80%	0.80%	0.80%	0.80%
ACA Eligible Medical Insurance (per month)	$1,519	$1,595	$1,675	$1,759	$1,847

Questions

Questions concerning the contract/grant proposal rates should be addressed to the Sponsored Programs Office.

If you have any questions concerning the staff benefit charges, please contact the accountant responsible for your account. 

*Rate applies to federal employees only.

**An employee is considered a student if he/she is registered for at least 6 credits in an undergraduate program or at least 3
credits in a graduate program.