Potential U.S. Federal Government Shutdown: Research Continuity Guidance

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 


 

Endowed 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)
Table: Endowed College Benefits Rates - Full Rates
Fiscal Year Rate
FY21 28.90%
FY22 - FY24 37.00%
FY25 (Proposed) 35.00%
FY26 (Proposed) 35.00%
FY27 (Proposed) 35.50%
Provisional FY28 - 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. It also applies to sabbatical supplements, severance payments, and other limited instances. Please contact Cost Analysis for further information.

Examples: 

  • Visiting faculty
  • Executive Education faculty appointments
  • Tips and bonus payments
  • Non-benefit eligible temporary employees
  • Summer student wages (only if not registered)
Table: Endowed College Benefits Rate - Minimum Rate
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)
Table: Endowed College Benefits Rate - Zero Rate
Fiscal Year Rate
All years 0.00%

 

Contract College Rates 

Table: Contract College Benefits Rates
Fiscal Year Federal Funds Non-Federal Funds NY State Funds
FY21 60.50% 66.93% 0.00%
FY22 66.00% 67.09% 0.00%
FY23 68.30% 68.77% 0.00%
Proposed FY24 67.10% 71.25% 0.00%
Estimated FY25 70.00% 71.50% 0.00%
Estimated FY26 71.50% 73.00% 0.00%
Estimated FY27 and Beyond 73.00% 74.40% 0.00%

 


Health Insurance for Postdoctoral Fellows

A program exists for non-employee postdoctoral fellows (not postdoctoral associates, who are employees) to obtain health insurance through Cornell.  

When the postdoctoral fellow opts into the program, the award, principal investigator, or department is responsible for payment of the university’s share of the cost. In many cases, this cost is borne by the award supporting the fellow. For example, NRSA fellowship awards provide an institutional allowance that should be used, in part, for this purpose.

  • The cost of this coverage has been established at a percentage (for FY 2023 16.72%) of the NIH Level 0 Postdoc salary in effect at the start of the university’s fiscal year.
  • For FY22 that quarterly amount is $2,192, and for FY23 it is $2,292 (or $9,168 annually), and for FY24 it will be $2,418 (or $9,672 annually). This is charged by SFS quarterly to the account provided by the unit.  There are no credits for partial months.
  • The postdoc fellow is responsible for their share of the award, which will vary depending on what tier of coverage is provided. This is billed directly to the postdoc by PayFlex.

This cost may not be reimbursed as a business expense by the university.