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 FY23, FY24, and FY25 composite fringe benefit rates by component and our rate agreements.

Fringe Benefit Rates

FY2025 Final Fringe Benefit Rates - NONFEDERAL

Salary & Wage Description	Salary Account	Composite Fringe Account	FY2025 Negotiated Composite Rate	ADD FICA/Medicare (51250 & 51260)	FULL FY2025 Fringe Rate
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%

FY2025 Final Fringe Benefit Rates - FEDERAL

Salary & Wage Description	Salary Account	Composite Fringe Account	FY2025 Negotiated Composite Rate	ADD FICA/Medicare (51250 & 51260)	FULL FY2025 Fringe Rate
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%

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%	40.85%
Housestaff (RBHS Only)	50070	51160	32.83%	7.65%	40.48%
Contracted	50100	51190	63.95%	7.65%	71.60%
Student Researcher Stipend	50110		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%	25.41%
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%