(updated 5/1/2025)
1. Personnel with base salaries above $90,000
33% of salary
2. Personnel with base salaries between $60,000-$90,000
42% of salary
3. Personnel with base salaries below $60,000
55% of salary
4. Graduate assistants
See Below
Graduate assistant benefits include tuition remission and health insurance, as well as FICA and workers comp. Tuition remission is estimated based on resident tuition rates posted on the Student Accounts website 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. FICA and workers comp are estimated at 8.1% of salary.
| 7/1/2020 – 6/30/2021 | $2,480 |
| 7/1/2021 – 6/30/2022 | $2,641 |
| 7/1/2022 – 6/30/2023 | $2,862 |
| 7/1/2023 – 6/30/2024 | $3,088 |
| 7/1/2024 – 6/30/2025 | $2,923 |
| 7/1/2025 – 6/30/2026 | $3,274 |
| 7/1/2026 – 6/30/2027 | $3,667 |
| 7/1/2027 – 6/30/2028 | $4,107 |
| 7/1/2028 – 6/30/2029 | $4,600 |
| 7/1/2029 – 6/30/2030 | $5,152 |
| 7/1/2030 – 6/30/2031 | $5,770 |
| 7/1/2031 – 6/30/2032 | $6,462 |
| 7/1/2032 – 6/30/2033 | $7,237 |
| 7/1/2033 – 6/30/2034 | $8,105 |
| 7/1/2034 – 6/30/2035 | $9,078 |
| 7/1/2035 – 6/30/2036 | $10,167 |
| 7/1/2036 – 6/30/2037 | $11,387 |
| 7/1/2037 – 6/30/2038 | $12,753 |
| 7/1/2038 – 6/30/2039 | $14,283 |
| 7/1/2039 – 6/30/2040 | $15,997 |
5. Part-Time (less than 0.5 FTE) Employees, Including Part-Time Students
8.1% 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.
