Proposal budgets should be prepared using these salary scales and benefits rates and projections; use actual salaries when available.

Salary Rates

UC Berkeley Composite Benefit Rates

(effective 7/1/2018)

The composite fringe benefit rates for fiscal year 2018-19 have been approved. See below. FY 2019 rates should be applied to UC personnel costs that will occur during this time period. Projected rates (FY20-FY23) are estimates for planning purposes, only (e.g., multi-year budgeting, financial aid planning, contract and grant proposal submissions, etc.) and are subject to change.

If future approved composite fringe benefit rates are higher or lower than the projected rates budgeted at the proposal stage, PIs will need to re-budget accordingly. PIs are encouraged to review the historical information on composite fringe benefit projections listed below before preparing a project budget.

See Composite Benefit Rates for a fringe benefit rate overview and additional details.

UCB Composite Benefit Rates (effective 7/1/2018)
  Approved Projections for Planning Purposes ------->
CBR Rate Group FY19 FY20 FY21 FY22 FY23
Academic 38.0% 38% 38% 38% 38%
Staff 46.0% 46% 46% 46% 46%
Limited 17.0% 17% 17% 17% 17%
Students (Graduate and Undergraduate) 0.0% 0.0% 0.0% 0.0% 0.0%


  • Approved rates have been reviewed and approved by the Department of Health and Human Services for use by all fund sources for FY17-18. These rates will be applied to gross earnings to generate benefit costs posted to the general ledger.
  • Rates beyond June 30, 2019 are estimates and are provided for planning purposes only. Future benefits rates are subject to review and approval by the Department of Health and Human Services on an annual or bi-annual basis.
  • Rate changes reflect anticipated increases and decreases in benefit costs, including health care and retirement contributions.
  • “Limited” includes Postdocs, Faculty Summer Salary, BYN payments and appointments with BELI code 2, 3 or 4.
  • Note: Some fringe costs that carry special costing circumstances are excluded from the rates and should continue to be budgeted and expensed separately. Links to guidance on how to treat Graduate Student Health and Tuition Remission and vacation accrual and compensatory time (all 52XXX account codes) are provided below.

Vacation Accrual Time on Grants and Contracts

Graduate Student Fee and Tuition Remission