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University Finance and Administration

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 current composite fringe benefit rate by component and our prior year rate agreements.

Accordion Content

  • Salary & Wage Description

    Salary Account

    Composite Fringe Account

    FY2021 Negotiated Composite Rate

    ADD FICA/Medicare
    (51250 & 51260)

    FULL FY2021 Fringe Rate

    Staff

    50010

    51110

    45.96%

    7.65%

    53.61%

    Tenured Faculty

    50020

    51120

    45.96%

    7.65%

    53.61%

    Tenure Track Faculty

    50030

    51130

    45.96%

    7.65%

    53.61%

    Non-Tenure Track Faculty

    50040

    51140

    45.96%

    7.65%

    53.61%

    Teaching/Graduate Assistants

    50050

    51200

    22.69%

    0.00%

    22.69%

    Post Doctoral Associates

    50060

    51180

    45.42%

    7.65%

    53.07%

    Housestaff (RBHS Only)

    50070

    51160

    23.00%

    7.65%

    30.65%

    Contracted

    50100

    51190

    45.96%

    7.65%

    53.61%

    Student Researcher Stipend

    50110

     

    0.00%

    0.00%

    0.00%

    Post Doctoral Fellows

    50115

     

    0.00%

    7.65%

    7.65%

    Salary Suspense

    50190

    51220

    45.96%

    7.65%

    53.61%