Fringe Benefit Rates
Since 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 FY24, FY25, and FY26 composite fringe benefit rates by component and our rate agreements.
Accordion Content
-
FY2026 Fringe Benefit Rates
Description
Salary Account
Composite Fringe Account
FY2026 Composite Rate
ADD FICA/Medicare (51250 & 51260)
FULL FY2026 Fringe Rate
NON SPONSORED
Staff
50010
51110
65.67%
7.65%
73.32%
Tenured Faculty
50020
51120
65.67%
7.65%
73.32%
Tenure Track Faculty
50030
51130
65.67%
7.65%
73.32%
Non-Tenure Track Faculty
50040
51140
65.67%
7.65%
73.32%
Teaching/Graduate Assistants
50050
51200
32.63%
0.00%
32.63%
Post Doctoral Associates
50060
51180
40.49%
7.65%
48.14%
Housestaff (RBHS Only)
50070
51160
38.24%
7.65%
45.89%
Lecturers
50081
51181
8.12%
7.65%
15.77%
Contracted
50100
51190
65.67%
7.65%
73.32%
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
65.67%
7.65%
73.32%
SPONSORED
Staff
50010
51110
32.14%
7.65%
39.79%
Tenured Faculty
50020
51120
32.14%
7.65%
39.79%
Tenure Track Faculty
50030
51130
32.14%
7.65%
39.79%
Non-Tenure Track Faculty
50040
51140
32.14%
7.65%
39.79%
Teaching/Graduate Assistants
50050
51200
22.00%
0.00%
22.00%
Post Doctoral Associates
50060
51180
17.13%
7.65%
24.78%
Housestaff (RBHS Only)
50070
51160
22.04%
7.65%
29.69%
Lecturers
50081
51181
8.12%
7.65%
15.77%
Contracted
50100
51190
32.14%
7.65%
39.79%
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
32.14%
7.65%
39.79%
Accordion Content
-
Description
Salary Account
Composite Fringe Account
FY2025 Composite Rate
ADD FICA/Medicare (51250 & 51260)
FULL FY2025 Fringe Rate
NONFEDERAL
Staff
50010
51110
72.94%
7.65%
80.59%
Tenured Faculty
50020
51120
72.94%
7.65%
80.59%
Tenure Track Faculty
50030
51130
72.94%
7.65%
80.59%
Non-Tenure Track Faculty
50040
51140
72.94%
7.65%
80.59%
Teaching/Graduate Assistants
50050
51200
36.84%
0.00%
36.84%
Post Doctoral Associates
50060
51180
37.71%
7.65%
45.36%
Housestaff (RBHS Only)
50070
51160
37.01%
7.65%
44.66%
Lecturers
50081
TBD
8.68%
7.65%
16.33%
Contracted
50100
51190
72.94%
7.65%
80.59%
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
72.94%
7.65%
80.59%
FEDERAL
Staff
50010
51110
29.96%
7.65%
37.61%
Tenured Faculty
50020
51120
29.96%
7.65%
37.61%
Tenure Track Faculty
50030
51130
29.96%
7.65%
37.61%
Non-Tenure Track Faculty
50040
51140
29.96%
7.65%
37.61%
Teaching/Graduate Assistants
50050
51200
22.33%
0.00%
22.33%
Post Doctoral Associates
50060
51180
18.26%
7.65%
25.91%
Housestaff (RBHS Only)
50070
51160
22.14%
7.65%
29.79%
Lecturers
50081
TBD
8.67%
7.65%
16.32%
Contracted
50100
51190
29.96%
7.65%
37.61%
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
29.96%
7.65%
37.61%
-
Description
Salary Account
Composite Fringe Account
FY2024 Composite Rate
ADD FICA/Medicare (51250 & 51260)
FULL FY2024 Fringe Rate
NONFEDERAL
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%
40.85%
Housestaff (RBHS Only)
50070
51160
32.83%
7.65%
40.48%
Contracted
50100
51190
63.95%
7.65%
71.60%
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
63.95%
7.65%
71.60%
FEDERAL
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%
25.41%
Contracted
50100
51190
23.47%
7.65%
31.12%
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
23.47%
7.65%
25.41%