Department COVID-19 Updates:
COVID-19 Research Planning

Fringe Benefit Rate Estimates*

(updated 10/27/2020)


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 $2,778
7/1/22 – 6/30/23$3,111
7/1/23 – 6/30/24$3,484
7/1/24 – 6/30/25$3,902
7/1/25 – 6/30/26$4,370
7/1/26 – 6/30/27$4,894
7/1/27 – 6/30/28$5,481
7/1/28 – 6/30/29$6,139

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.