Benefit Rates
1. Method
As of July 1, 2007, The University Corporation charge benefits cost to sponsored programs as a percentage of salaries and wages. Benefits will be budgeted and charged in account 603890 Pooled Benefits.
This is a more common allocation method and significantly simplifies revisions and corrections of personnel costs and tracking of benefits costs for Principal Investigators and Research Administrators. It also allows for more precise budgeting for benefit expenses.
Preparation of Future Project Budgets
Research & Sponsored Programs Pre-Award office will assist you in using the current benefit rates in preparing any budgets for future grant applications.
2. Current Benefit Rates (valid for fiscal year 2024-2025)
| Covered Benefits: | Taxes & Mandatory Insurances | Retirement Benefits | Health Benefits | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Eligibility Criteria | Applied Rates | FICA | Unemployment | Workers Comp. | Retirement | Post Retirement Medical | Health Insurance | Dental Plan | Vision Plan | Life Insurance |
| Employee Receiving No Benefits | Rate 1 6.8% | |||||||||
| Students w/o ppointment &<4hrs/day | X | X | ||||||||
| Students w/ appointment or > 4hr/day | X | X | X | |||||||
| Casual Appointments | X | X | X | |||||||
| Temporary Appointments | X | X | X | |||||||
| Salary < 6 month | X | X | X | |||||||
| Salary < 20 hr/week | X | X | X | |||||||
| Hourly < 2 years | X | X | X | |||||||
| Hourly > 2 years & <1000 hrs/year | X | X | X | |||||||
| Employees with Retirement Benefits Only | Rate 2 17.4% | |||||||||
| Hourly > 2 years & >1000 hrs/year | X | X | X | X | X | |||||
| Casual Appointments > 2 years & >1000 hrs/year | X | X | X | X | X | |||||
| Eligible for, but declined Health Benefits | X | X | X | X | X | Flex Cash | ||||
| Employees with Health Benefits But Not Yet Eligible for Retirement (< 2 Years) | Rate 3 25.8% | |||||||||
| Hourly - Fully Benefited | X | X | X | X | X | X | X | |||
| Salary > 6 month & 20 hours/week | X | X | X | X | X | X | X | |||
| Employees with Health Benefits And Eligible for Retirement (> 2Years) | Rate 4 38.20% | |||||||||
| Hourly - Fully Benefited | X | X | X | X | X | X | X | X | X | |
| Salary > 6 month & 20 hours/week | X | X | X | X | X | X | X | X | X | |
3. Historic Benefit Rates
| From | To | Rate 1 | Rate 2 | Rate 3 | Rate 4 |
|---|---|---|---|---|---|
| 07/01/2024 | 06/30/2025 | 6.8% | 17.4% | 25.8% | 38.2% |
| 07/01/2023 | 06/30/2024 | 5.2% | 11.3% | 19.6% | 36.7% |
| 07/01/2022 | 06/30/2023 | 3.7% | 11.4% | 25.1% | 36.5% |
| 07/01/2021 | 06/30/2022 | 4.6% | 9.9% | 19.5% | 33.9% |
| 07/01/2020 | 06/30/2021 | 5.9% | 13.9% | 25.2% | 37.2% |
| 03/01/2019 | 06/30/2020 | 11.5% | 16.8% | 30.6% | 42.1% |
| 07/01/2018 | 02/28/2019 | 10.6% | 16.7% | 27.7% | 39.7% |
| 03/01/2017 | 06/30/2018 | 7.3% | 16.3% | 30.6% | 43.8% |
| 10/01/2015 | 02/28/2017 | 10.6% | 16.0% | 29.1% | 41.0% |
| 12/01/2014 | 09/30/2015 | 9.1% | 17.4% | 27.2% | 40.3% |
| 09/15/2013 | 12/01/2014 | 8.2% | 15.5% | 30.7% | 44.3% |
| 09/16/2012 | 09/15/2013 | 10.7% | 16.0% | 25.4% | 38.9% |
| 07/01/2011 | 09/15/2012 | 8.8% | 15.8% | 30.1% | 42.3% |
| 08/16/2010 | 06/30/2011 | 11.7% | 16.8% | 26.5% | 40.2% |
| 07/01/2009 | 08/15/2010 | 9.4% | 16.2% | 26.6% | 39.7% |
| 11/01/2007 | 06/30/2009 | 12.5% | 17.9% | 28.1% | 42.8% |
| 08/01/2007 | 10/31/2007 | 12.9% | 18.3% | 28.1% | 43.7% |
| 07/01/2007 | 07/30/2007 | 12.3% | 18.1% | 41.0% | |
| until 06/30/2007 | Actual | Actual | Actual | Actual | |
As a percentage of Salaries & Wages
4. Faculty Release Time
Beginning July 1, 2009 California State University, Northridge will charge The University Corporation the direct cost associated with benefits for Faculty Release Time. Please contact your college's Director of Finance and Operations if you need information regarding your benefit charges. Please note that these charges for benefits are included in the invoiced amounts and are booked in the account '601620 Faculty Release Time'.
5. Administrative Issues
Classification of Employees
The TUC-Human Resources Department will assign all current and future employees with the appropriate benefit rate, based on their appointment. If you have any questions regarding the classification of an employee, please contact Kathryn Weeks, Associate Director, Human Resources at (818) 677-5040.
Accounting
Beginning with the July 1, 2021 payroll, benefits will be charged only to account '603890 Pooled Benefits'.
Annual Review of Benefit Rates
Benefit rates will be reviewed annually and adjusted to compensate for increases in actual benefit costs. At that time, you will be notified of any rate changes.
6. Cognizant Agency
The above listed benefit rates have been submitted to The University Corporation's cognizant agency for approval.
US Department of Health & Human Services
Cost Allocation Services
DCA Western Field Office
90 7th Street
Suite 4-600
San Francisco, CA 94103-6705