Quick Reference - Benefits

Employee Benefit Projections – Composite Benefit Rates

UCR’s payroll/ personnel processing was transferred to UCPath effective January 1, 2018. Consistent with the UCPath goals of standardizing processes and increasing efficiency, UCR has established fringe benefit rates that are based on a percentage of an employee’s salary according to Employee Groups that do not vary by individual employee benefit selections. These rates are commonly referred to as Composite Benefit Rates (CBRs).

All proposals shall include the following CBRs:

  Approved by DHHS For Planning Purposes Only - Estimated Rates*  (Subject to Change)  
Employee Classification FY 2018 Rate FY 2019 Rate FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027 Note(s)
Faculty 37.2% 39.1% 34.4% 35.6% 35.6% 35.6% 35.6% 35.6% Notes 1 and 4
Faculty Summer 10.8% 11.1% 12.8% 12.0% 12.0% 12.0% 12.0% 12.0% Notes 1 and 4
Health Science Compensation Plan (HSCP) Faculty 24.4% 25.6% 27.6% 27.3% 27.3% 27.3% 27.3% 27.3% Notes 1 and 4
No Benefit Eligibility 3.2% 3.2% 4.5% 4.0% 4.0% 4.0% 4.0% 4.0%
Other Academic 40.0% 42.0% 43.0% 44.2% 44.2% 44.2% 44.2% 44.2% Notes 1 and 4
Partial Benefit Eligibility 19.0% 19.8% 12.8% 4.0% 4.0% 4.0% 4.0% 4.0% Notes 1 and 4
Post-Doctoral Researcher 24.8% 25.7% 24.1% 20.4% 20.4% 20.4% 20.4% 20.4% Notes 1 and 4
Staff Exempt 46.5% 48.7% 45.2% 44.2% 44.2% 44.2% 44.2% 44.2% Notes 1 and 4
Staff Non-Exempt 56.3% 58.8% 55.8% 53.6% 53.6% 53.6% 53.6% 53.6% Notes 1 and 4
Student 1.8%+ GSHIP and Fee Remission + Tuition Remission, if applicable 1.8%+ GSHIP and Fee Remission + Tuition Remission, if applicable 2.3%+ GSHIP and Fee Remission + Tuition Remission, if applicable 4.0%+ GSHIP and Fee Remission + Tuition Remission, if applicable 4.0%+ GSHIP and Fee Remission + Tuition Remission, if applicable 4.0%+ GSHIP and Fee Remission + Tuition Remission, if applicable 4.0%+ GSHIP and Fee Remission + Tuition Remission, if applicable 4.0%+ GSHIP and Fee Remission + Tuition Remission, if applicable Notes 2.

 

*For proposal submissions that include the Estimated Rates, please add the following statement to your budget justification:

The rates requested are based on the University's estimated Composite Benefit Rates which have been submitted to, and are currently pending approval from, the University's Cognizant Federal Agency, DHHS.

Notes:

1. Vacation Leave Accrual are not included in the CBR and should be assessed the following:

VACATION LEAVE ACCRUAL EMPLOYEE GROUPS ASSESSMENT RATE - ESTIMATED
Non-Accruing Staff/AY Faculty 0.00%
Accruing Staff/Non-Faculty Academic 7.00%
FY Faculty 6.00%

Example: FY Faculty - Faculty Rate (FY2023) 35.6% + 3%= Benefit Rate of 38.6%

2. This rate is for all students (graduate and undergraduate). The rate does not include GSHIP, Tuition, and Fee Remission and they should be added for graduate student researchers, if applicable. (See the Tuition, Fee Remission, GSHIP tab in the Quick References section of this website for more information.)

3. For Non-Federal Sources, the Interest on Retirement Plan was not included in the CBR and should be assessed the following:

INTEREST ASSESSMENT AS % OF ALL NON-FEDERAL SOURCES OF COVERED COMPOSITION (ASSESSED OUTSIDE OF CBR) ASSESSMENT RATE
July 1, 2017 0.20%
July 1, 2018 0.65%
July 1, 2019 1.28%
July 1, 2020 0.77%
July 1, 2021 0.30%
July 1, 2022 0.30%

Example: FY Faculty - Faculty Rate (FY2023) 35.6% + 3% + .30% = Benefit Rate of 38.9%

See the Composite Benefits Rate Frequently Asked Questions for additional information on CBRs. You may also email questions to CBRINFO@ucr.edu.

For information on Benefit Rates and Calculations prior to January 1, 2018