(updated 11/1/2021)
1. Personnel with base salaries above $70,000
30% of salary
2. Personnel with base salaries between $40,000-$70,000
40% of salary
3. Personnel with base salaries below $40,000
50% of salary
4. Graduate assistants
See Below
Graduate assistant benefits include tuition remission and health insurance. Tuition remission is estimated based on resident tuition rates found at https://studentaccounts.unl.edu/graduate-tuition times the estimated number of credit hours (up to 30 per year). Tuition rates include a 4% increase in subsequent years. Graduate assistant health insurance is estimated at the following rates:
| 7/1/20 – 6/30/21 | $2,480 |
| 7/1/21 – 6/30/22 | $2,641 |
| 7/1/22 – 6/30/23 | $2,958 |
| 7/1/23 – 6/30/24 | $3,313 |
| 7/1/24 – 6/30/25 | $3,711 |
| 7/1/25 – 6/30/26 | $4,156 |
| 7/1/26 – 6/30/27 | $4,655 |
| 7/1/27 – 6/30/28 | $5,214 |
| 7/1/28 – 6/30/29 | $5,840 |
increase by 12% per year thereafter
5. Part-Time (less than 0.5 FTE) Employees, Including Part-Time Students
8% of salary for FICA, Medicare & Workers Comp
6. Undergraduate Students (Full Time)
none
*According to our rate agreement, fringe benefits are charged individually at actual costs. Therefore, a higher or lower rate may be estimated on a case-by-case basis, if justified in the proposal. Benefits include FICA, workers compensation, unemployment, retirement, health & life insurance.
**The rates shown above take into account that GRAs must pay 21% of the cost of their individual health benefit. This applies to all funding sources–state accounts and sponsored program accounts.
