Employee benefit rates (fringe rates) for use in sponsored project proposal budgets.
Cornell University has multiple rates that have been negotiated with the federal government. The sections and tables below detail the rates for endowed colleges vs. contract colleges.
Cornell's Fiscal Year is from July 1 to June 30.
Go to Endowed Rates | Go to Contract College Rates
Full Rate: This rate applies to most salary expenditures.
Examples:
- Fully benefits-eligible employees in academic and non-academic units
- Benefits-eligible temporary employees (those who have worked six months or more as a temporary appointment)
| Fiscal Year | Rate |
|---|---|
| FY18 | 34.90% |
| FY19 | 34.90% |
| FY20 | 35.30% |
| FY21 | 28.90% |
| Provisional 7/1/21 - Until Amended | 37.00% |
Minimum Rate: This rate applies to those employees who receive only mandated benefits such as Social Security, Workers Comp, Disability, Unemployment, etc.
Examples:
- Visiting faculty
- Executive Education faculty appointments
- Tips and bonus payments
- Non-benefit eligible temporary employees
- Summer student wages (only if not registered)
| Fiscal Year | Rate |
|---|---|
| All years | 10.00% |
Zero Rate: This rate applies to salary expenses which do not carry benefit expense.
Examples:
- Student wages (academic year and registered summer)
- Benefit program expenses paid directly from the benefits pool (e.g., disability payments)
| Fiscal Year | Rate |
|---|---|
| All years | 0.00% |
| Fiscal Year | Federal Funds | Non-Federal Funds | NY State Funds |
|---|---|---|---|
| FY18 | 62.50% | 65.77% | 0.00% |
| FY19 | 65.10% | 68.63% | 0.00% |
| FY20 | 63.90% | 68.87% | 0.00% |
| Estimated FY21 | 60.50% | 66.93% | 0.00% |
| Estimated FY22 | 62.20% | 69.00% | 0.00% |
| Estimated FY23 | 63.50% | 70.50% | 0.00% |
| Estimated FY24 and beyond | 65.00% | 72.00% | 0.00% |