Rutgers logo
University Finance and Administration
  • Home
  • Financial Services
  • Cost Analysis & Capital Equipment Management | Rutgers University Finance and Administration

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%