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
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)
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
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%