2022–2024 UCB Composite Benefit Rates
(Fringe Benefit Projection Rates) (effective 7/1/2021 through
6/30/2024)
See Salary and Benefits for current composite benefit projection rates.
The composite fringe benefit rates for fiscal year 2022 - 2024 have been approved. See below. FY 2024 rates should be applied to UC personnel costs that will occur during this time period. Projected rates (FY25–FY26) 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 7/27/2023)Approved Rates (UCPath Rates) | Projections for Planning Purposes ⟶ | ||||||
|---|---|---|---|---|---|---|---|
| CBR Group | FY20 | FY21 | FY22 | FY23 | FY24 | FY25 | FY26 |
| Academic | 36.5% | 35.9% | 35.9% | 35.4% | 34.4% | 34.4% | 34.4% |
| Staff | 45.5% | 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% | 12.2% | 12.2% |
| Employees with No Benefit Eligibility | 5.6% | 5.5% | 4.2% | 5.3% | 5.4% | 5.4% | 5.4% |
| Students (Graduate and Undergraduate) | 2.4% | 2.4% | 2.6% | 2.8% | 2.3% | 2.3% | 2.3% |
Notes:
- Approved rates have been reviewed and approved by the Department of Health and Human Services for use by all fund sources for FY22–24. These rates will be applied to gross earnings to generate benefit costs posted to the general ledger.
- Rates beyond June 30, 2024 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, 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.
See Salary and Benefits for current fringe benefits projection rates.