About University Research Administration
FY 2006 Fringe Benefit Rates
The Fringe Benefit Rates for Fiscal Year 2006 (7/1/05-6/30/06) will be:
21.0% Federal Benefits Eligible
23.5% Non-federal Benefits Eligible (includes 2.5% for dependent tuition remission)
7.3% Benefits Ineligible
When preparing budgets for future years:
- Federal Proposals—The University is required to use the current fringe benefit rate as the provisional rate for future years (beyond June 30, 2006) until DHHS amends the rate. No increments may be added to the current fringe rate for future years’ budgets.
- Non-federal Proposals—Rates for FY2007 and beyond are not yet determined. It would be prudent to budget 0.1% increments each year after FY06 for Level 1 and Level 2 employees.
The new date for the most recent rate agreement is 12/14/04. This is the date that should appear on PHS 398 application Checklist page, under number 3:
3. FACILITIES AND ADMINSTRATIVE COSTS (F&A)/ INDIRECT COSTS. See specific instructions. DHHS Agreement dated: December 14 , 2004
