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To:     Deans, Directors and Department Chairs
University Business Managers

From: Brian Bertlshofer, Director, Cost Analysis, Office of Sponsored Research

Date: October 5,2015 (Revision of memorandum dated 9/16/2015)

This announcement provides FY 2016 fringe benefits budgeting guidelines for sponsored agreements.

To calculate the specific benefits budget for each employee included in a proposal, refer to the attached schedules and apply the appropriate variable rates to the employee’s budgeted salary, and combine that amount with the employee’s fixed health insurance amount.

To use average rates to budget benefits across several employees included in a proposal, apply the average rate for each schedule category below to the applicable budgeted salaries and add fixed health insurance for each employee.

Schedule I lists basic fixed health insurance and fringe benefits rates applicable to permanent employees, post doctoral appointees and graduate students. To budget basic fringe benefits for permanent employees, apply the NEW AVERAGE RATE of 22.741% plus the fixed health insurance component ($5,471.00).

To budget basic fringe benefits for post doctoral appointees and graduate students, apply an average rate of 8.990%   (includes Communications Technology fee to be paid from Sponsored Agreement payroll sources effective 01/01/2013) plus the related fixed health insurance component ($4,373.28 Post Doctoral appointee; $3,234.00 Graduate student).

Schedule II lists supplemental fixed health insurance and fringe benefits rates applicable to Physicians & Associates (P & A) Practice Plan members only. To budget for supplemental benefits, apply the average rate of 5.09% plus the fixed supplemental health insurance component ($2,027.16).

Note that proposal budgets for P & A Practice Plan members should include the sum of the average rates and fixed health insurance amounts from Schedule I & Schedule II (27.831% [22.741% + 5.090%]) plus $7,498.16 ($5,471.00 + $2,027.16) for basic and supplemental health insurance.

Schedules I and II are available on the web at

Rates are available on the OSR website at

Please direct questions about which rate to apply to the sponsor-specific OSR pre-award specialist (

Please contact Trent Riley at 919-843-4825 ( or Brian Bertlshofer at 919-843-4891 ( for general questions about these rates.

This message is sponsored by: Office of Sponsored Research

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