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Fringe Benefit Rates

Because the university uses fringe benefit rates to assess benefits to sponsored projects, the Department of Health and Human Services (DHHS) requires Rutgers to submit and negotiate an annual fringe benefit rate proposal. Our office handles this process. When finalized, the rates are appended to the university’s F&A Rate Agreement.

Rutgers develops and submits the fringe benefit rates annually to DHHS Cost Allocation Services (DHHS-CAS), our federal cognizant audit agency, for approval. Prior year provisional fringe benefit rates remain in effect until DHHS-CAS approves the current fiscal year rates. Once approved, the final negotiated fringe benefit rates become effective on July 1 of the fiscal year noted by the rate agreement. 

Rutgers’ composite fringe benefit rate is a hybrid of the benefit components detailed below.

State of New Jersey Fringe Rate: The state of New Jersey proposes and federally negotiates these rates on an annual basis. Most of the benefits included in the state’s fringe benefit rates are applicable to Rutgers employees. The benefits are passed down from the approved state rate and include:

  • Pension/retirement
  • Health insurance
  • Unemployment insurance
  • Disability insurance

Rutgers-Only Claims-Made Rates: Rutgers, The State University of New Jersey, proposes and federally negotiates these rates on an annual basis. Claims-made fringe benefits refer to benefits for which the university only incurs costs when a claim is made.

These benefits include:

  • Unused sick leave
  • Workers’ compensation
  • Tuition remission
  • Vacation payout
  • ABP pension match

Once both sets of rates are approved annually, implementation and application of the composite rate may begin. View a breakdown of the FY22, FY23, and FY24 composite fringe benefit rates by component and our rate agreements

Accordion Content

  • FY2024 Final Fringe Benefit Rates - NONFEDERAL

    Salary & Wage Description

    Salary Account

    Composite Fringe Account

    FY2024 Negotiated Composite Rate

    ADD FICA/Medicare
    (51250 & 51260)

    FULL FY2024 Fringe Rate

    Staff

    50010

    51110

    63.95%

    7.65%

    71.60%

    Tenured Faculty

    50020

    51120

    63.95%

    7.65%

    71.60%

    Tenure Track Faculty

    50030

    51130

    63.95%

    7.65%

    71.60%

    Non-Tenure Track Faculty

    50040

    51140

    63.95%

    7.65%

    71.60%

    Teaching/Graduate Assistants

    50050

    51200

    32.63%

    0.00%

    32.63%

    Post Doctoral Associates

    50060

    51180

    33.20%

    7.65%

    40.65%

    Housestaff (RBHS Only)

    50070

    51160

    32.83%

    7.65%

    40.48%

    Contracted

    50100

    51190

    63.95%

    7.65%

    71.60%

    Student Researcher Stipend

    50110

     

    0.00%

    0.00%

    0.00%

    Post Doctoral Fellows

    50115

     

    0.00%

    7.65%

    7.65%

    Salary Suspense

    50190

    51220

    63.95%

    7.65%

    71.60%

    FY2024 Final Fringe Benefit Rates - FEDERAL

    Salary & Wage Description

    Salary Account

    Composite Fringe Account

    FY2024 Negotiated Composite Rate

    ADD FICA/Medicare
    (51250 & 51260)

    FULL FY2024 Fringe Rate

    Staff

    50010

    51110

    23.47%

    7.65%

    31.12%

    Tenured Faculty

    50020

    51120

    23.47%

    7.65%

    31.12%

    Tenure Track Faculty

    50030

    51130

    23.47%

    7.65%

    31.12%

    Non-Tenure Track Faculty

    50040

    51140

    23.47%

    7.65%

    31.12%

    Teaching/Graduate Assistants

    50050

    51200

    18.13%

    0.00%

    18.13%

    Post Doctoral Associates

    50060

    51180

    14.41%

    7.65%

    22.06%

    Housestaff (RBHS Only)

    50070

    51160

    17.76%

    7.65%

    40.48%

    Contracted

    50100

    51190

    23.47%

    7.65%

    31.12%

    Student Researcher Stipend

    50110

     

    0.00%

    0.00%

    0.00%

    Post Doctoral Fellows

    50115

     

    0.00%

    7.65%

    7.65%

    Salary Suspense

    50190

    51220

    23.47%

    7.65%

    25.41%

    FY2023 Fringe Benefit Rates

    Description Salary Account Composite Fringe Account FY2023 Composite Rate ADD FICA/Medicare (51250 & 51260)

    FULL FY2023 Fringe Rate

    Staff 50010 51110 60.95% 7.65% 68.60%
    Tenured Faculty 50020 51120 60.95% 7.65% 68.60%
    Tenure Track Faculty 50030 51130 60.95% 7.65% 68.60%
    Non-Tenure Track Faculty 50040 51140 60.95% 7.65% 68.60%
    Teaching/Graduate Assistants  50050 51200 30.42% 0.00% 30.42%
    Post Doctoral Associates 50060 51180 60.75% 7.65% 68.40%
    Housestaff (RBHS Only) 50070 51160 30.59% 7.65% 38.24%
    Contracted 50100 51190 60.95% 7.65% 68.60%
    Student Researcher Stipend 50110 N/A 0.00% 0.00% 0.00%
    Post Doctoral Fellows 50115 N/A 0.00% 7.65% 7.65%
    Salary Suspense 50190 51220 60.95% 7.65% 68.60%

     

    FY2022 Fringe Benefit Rates

    Description Salary Account Composite Fringe Account FY2022 Composite Rate ADD FICA/Medicare (51250 & 51260) FULL FY2022 Fringe Rate
    Staff 50010 51110 54.09% 7.65% 61.74%
    Tenured Faculty 50020 51120 54.09% 7.65% 61.74%
    Tenure Track Faculty 50030 51130 54.09% 7.65% 61.74%
    Non-Tenure Track Faculty 50040 51140 54.09% 7.65% 61.74%
    Teaching/Graduate Assistants  50050 51200 24.51% 0.00% 24.51%
    Post Doctoral Associates 50060 51180 52.71% 7.65% 60.36%
    Housestaff (RBHS Only) 50070 51160 24.77% 7.65% 32.42%
    Contracted 50100 51190 54.09% 7.65% 61.74%
    Student Researcher Stipend 50110 N/A 0.00% 0.00% 0.00%
    Post Doctoral Fellows 50115 N/A 0.00% 7.65% 7.65%
    Salary Suspense 50190 51220 54.09% 7.65% 61.74%