Historical UCRP Benefit Charge

See Salary and Benefits for current fringe benefits projection rates.

Note: As of July 1, 2018, University of California Retirement Plan (UCRP) Supplemental Allocation - interest portion was no longer included in the Composite Benefit Rates (CBR) calculation because it cannot be charged to federal funding sources.

UCRP Benefit Charge

For budgeting in proposals, fringe benefits now include a 4 percent employer paid contribution to the UC Retirement Plan (UCRP) (see April 2009 Research Advocate notice).

The University of California Board of Regents voted unanimously on September 16, 2010 to increase the amount UC and its employees contribute to UCRP. Beginning in July 2011, UC will contribute 7 percent to the employee pension plan. This will increase to 10 percent in July 2012. This charge will apply to all eligible employees and is applicable to all university fund sources.

For proposals with start dates occurring after July 2011, fringe benefits during the academic year should be budgeted to include the UC contribution of 7 percent. After July 2012, this amount should be increased to 10 percent.

In general, this applies to:

  • Career staff employees (appointment of 50 percent or greater)
  • Academic appointees (appointment of 50 percent or greater)
    (Note: UCRP benefits are not applied to summer salary. However, the employer share of the DC Plan Pretax account is applied to summer salary at the rate of 3.5 percent.)

It does not apply to:

  • Visiting academic appointees
  • Staff on limited appointment (less than 1,000 hours in a 12-month period)
  • Appointees whose primary purpose is education or training (GSRs, postdocs, fellows)

For more specific information on eligibility for membership in UCRP, refer to the UCRP Summary Plan Description.

To maintain consistency with university accounting practices this cost should be added to the existing benefit rate for the appropriate personnel classification. In addition, a sentence (sample below) should be included in the budget justification.

Sample: These rates include 7% for the employer paid contribution to the University of California Retirement Program (UCRP), effective July 1, 2011 and 10% for the employer paid contribution effective as of July 1, 2012. This charge applies to all eligible employees and is applicable to all university fund sources.

Please note that this guidance is provided by SPO to assist with proposal budgeting. For detailed information and questions, please consult your Human Resources Benefits Counselor.

See Salary and Benefits for current fringe benefits projection rates.

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