Salary and Benefits

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 4/10/2024)

The composite fringe benefit rates for fiscal years 2024–25 have been published. See below. FY 2024–25 rates should be applied to UC personnel costs that will occur during this time period. Projected rates (FY26–FY27) 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 4/10/2024)

Approved Rates (UCPath Rates)
Projections for
Planning Purposes ⟶
CBR GroupFY20FY21FY22FY23FY24FY25FY26–27
Academic36.5%35.9%35.9%35.4%34.4%35.5%35.5%
Staff45.5%45.9%43.8%42.8%42.8%42.8%42.8%
Limited (includes Postdocs)17.4%16.4%14.4%14.0%12.2%14.7%14.7%
Employees with No Benefit Eligibility5.6%5.5%4.2%5.3%5.4%4.4%4.4%
Students (Graduate and Undergraduate)2.4%2.4%2.6%2.8%2.3%3.0%3.0%

Notes:

  • Rates beyond June 30, 2025 are estimates and are provided for planning purposes only. Future benefits rates are subject to change.
  • Rate changes reflect anticipated increases and decreases in benefit costs, including health care and retirement contributions.
  • “Limited” includes Postdocs, Faculty Summer Salary, and Eligibility Code C - Core, M - Mid Level.
  • 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