{"id":20,"date":"2013-03-15T21:18:57","date_gmt":"2013-03-15T21:18:57","guid":{"rendered":"http:\/\/research.unl.edu\/sponsoredprograms\/?page_id=20"},"modified":"2025-05-02T00:50:05","modified_gmt":"2025-05-02T00:50:05","slug":"fringe-benefit-rates","status":"publish","type":"page","link":"https:\/\/research.unl.edu\/sponsoredprograms\/fringe-benefit-rates\/","title":{"rendered":"Fringe Benefit Rate Estimates"},"content":{"rendered":"\n<p>(updated 5\/1\/2025)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity\" \/>\n\n\n\n<div class=\"wp-block-columns has-2-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>1. Personnel with base salaries above $90,000<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-left\">33% of salary<\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity clear\" \/>\n\n\n\n<div class=\"wp-block-columns has-2-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>2. Personnel with base salaries between $60,000-$90,000<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-left\">42% of salary<\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity clear\" \/>\n\n\n\n<div class=\"wp-block-columns has-2-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>3. Personnel with base salaries below $60,000<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-left\">55% of salary<\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity clear\" \/>\n\n\n\n<div class=\"wp-block-columns has-2-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>4. Graduate assistants<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-left\">See Below<\/p>\n<\/div>\n<\/div>\n\n\n\n<p>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 <a href=\"https:\/\/studentaccounts.unl.edu\/tuition-fees\/\" target=\"_blank\" rel=\"noreferrer noopener\">Student Accounts website<\/a>&nbsp;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.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>7\/1\/2020 &#8211; 6\/30\/2021<\/td><td>$2,480<\/td><\/tr><tr><td>7\/1\/2021 &#8211; 6\/30\/2022<\/td><td>$2,641<\/td><\/tr><tr><td>7\/1\/2022 &#8211; 6\/30\/2023<\/td><td>$2,862<\/td><\/tr><tr><td>7\/1\/2023 &#8211; 6\/30\/2024<\/td><td>$3,088<\/td><\/tr><tr><td>7\/1\/2024 &#8211; 6\/30\/2025<\/td><td>$2,923<\/td><\/tr><tr><td>7\/1\/2025 &#8211; 6\/30\/2026<\/td><td>$3,274<\/td><\/tr><tr><td>7\/1\/2026 &#8211; 6\/30\/2027<\/td><td>$3,667<\/td><\/tr><tr><td>7\/1\/2027 &#8211; 6\/30\/2028<\/td><td>$4,107<\/td><\/tr><tr><td>7\/1\/2028 &#8211; 6\/30\/2029<\/td><td>$4,600<\/td><\/tr><tr><td>7\/1\/2029 &#8211; 6\/30\/2030<\/td><td>$5,152<\/td><\/tr><tr><td>7\/1\/2030 &#8211; 6\/30\/2031<\/td><td>$5,770<\/td><\/tr><tr><td>7\/1\/2031 &#8211; 6\/30\/2032<\/td><td>$6,462<\/td><\/tr><tr><td>7\/1\/2032 &#8211; 6\/30\/2033<\/td><td>$7,237<\/td><\/tr><tr><td>7\/1\/2033 &#8211; 6\/30\/2034<\/td><td>$8,105<\/td><\/tr><tr><td>7\/1\/2034 &#8211; 6\/30\/2035<\/td><td>$9,078<\/td><\/tr><tr><td>7\/1\/2035 &#8211; 6\/30\/2036<\/td><td>$10,167<\/td><\/tr><tr><td>7\/1\/2036 &#8211; 6\/30\/2037<\/td><td>$11,387<\/td><\/tr><tr><td>7\/1\/2037 &#8211; 6\/30\/2038<\/td><td>$12,753<\/td><\/tr><tr><td>7\/1\/2038 &#8211; 6\/30\/2039<\/td><td>$14,283<\/td><\/tr><tr><td>7\/1\/2039 &#8211; 6\/30\/2040<\/td><td>$15,997<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">increase by 12% per year thereafter<\/figcaption><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity clear\" \/>\n\n\n\n<div class=\"wp-block-columns has-2-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>5. Part-Time (less than 0.5 FTE) Employees, Including Part-Time Students<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p class=\"has-text-align-left\">8.1% of salary for FICA, Medicare &amp; Workers Comp<\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity clear\" \/>\n\n\n\n<div class=\"wp-block-columns has-2-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p><strong>6. Undergraduate Students (Full Time)<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>none<\/p>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-css-opacity clear\" \/>\n\n\n\n<p>*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 &amp; life insurance.<\/p>\n\n\n\n<p>**The rates shown above take into account that GRAs must pay 21% of the cost of their individual health benefit.&nbsp; This applies to all funding sources\u2013state accounts and sponsored program accounts.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-20","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/20","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/comments?post=20"}],"version-history":[{"count":34,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/20\/revisions"}],"predecessor-version":[{"id":2839,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/20\/revisions\/2839"}],"wp:attachment":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/media?parent=20"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}