Post-award Reference: Employee Benefits and Facility/Administrative Costs

Employee benefit rates and facility & administrative cost rates to use when managing awards. Includes object codes for accounting. The same information is provided for proposal budget planning on the Employee Benefit Rates and Project Escalation page

Employee Benefit Rates

Per DHHS Rate Agreement as of June 26, 2018 (PDF, 227 KB)

Note that only approved or proposed rates are listed here. Estimated future rates for the development of sponsored proposals are available on the Office of Sponsored Programs website.

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Endowed Object Code(s) 7/1/15-6/30/19 7/1/19-6/30/20 7/1/20-6/30/21 Provisional 7/1/21-Until Amended
Full Benefit Rate: the rate charged to salary expenditures associated with most employees (i.e., those eligible for the university's standard benefits, as well as mandated coverage) 5000, 5010, 5020, 5025, 5050, 5100, 5105, 5110, 5120, 5130, 5140, 5160, 5180, 5200, 5255, 5256, 5257, 5258, 5259, 5260, 5300, 5310, 5315, 5320, 5330, 5340, 5350, 5370, 5410, 5420, 5430 34.9% 35.3% 35.7% 35.7%
Minimum Benefit Rate: the rate charged to salary expenditures associated with employees whose appointments require only mandated coverage 5030, 5040, 5060, 5141, 5150, 5261, 5298, 5305, 5311, 5316, 5325, 5331, 5355, 5360, 5400, 5440, 5450, 5460 10.0% 10.0% 10.0% 10.0%
Zero Benefit Rate: the rate charged to salary expenditures associated with employees who are generally exempt from mandated coverage and are not eligible for any other employee benefits (e.g., student employees during the academic year) 5299, 5445, 5500, 5505, 5510, 5515, 5520, 5525, 5530, 5555, 5560, 5565, 5570, 5580, 5585, 5590, 5595 0.0% 0.0% 0.0% 0.0%

 

Contract Colleges FY 15
7/1/14 - 6/30/15
FY 16
7/1/15 - 6/30/16
FY 17
7/1/16 - 6/30/17
FY 18
7/1/17 - 6/30/18
FY 19
7/1/18 - 6/30/19
Federal and federal flow-through funds 55.90% 56.10% 57.30% 62.50% 65.10%
Non-federal funds 60.95% 59.84% 62.98% 65.77% 68.63%
Unrestricted funds, endowment income, alumni gifts 0.0% 0.0% 0.0% 0.0% 0.0%

 

When Contract College Employee Benefit Charges Apply

Most contract college accounts are not charged benefits directly. In certain instances though, the university is required to reimburse the State of New York for contract college benefits, and accounts are charged the applicable federal or non-federal rate. These instances occur when:

  • Services are provided under sponsored agreements, except those performed directly for the State of New York and funded by the state’s general purpose operating or capital funds.
  • Services are paid for with restricted gifts, except those received from university alumni (as individuals, foundations, or corporations), for endowment, or from endowment income.
  • Services are provided by contract college employees to the endowed divisions of the university.

There are two benefit levels. Per the conditions established by New York State there is no “minimum” benefit rate.

  • Full Benefit Rate: The rate charged to salary expenditures associated with most employees (i.e. those eligible for benefits or mandated coverage). Includes all Full and Minimum Benefit Rate object codes listed in the Endowed table above.
  • Zero Benefit Rate: The rate charged to salary expenditures associated with employees who are generally exempt from mandated coverage (e.g., registered students during the academic year) and are not eligible for any other employee benefits). Includes all Zero Benefit Rate object codes listed in the Endowed table above, plus 5041.

Facilities & Administrative Cost Rates

Endowed Research

  Rate Base Pre-determined Rates
7/1/15-6/30/16
Pre-determined Rates
7/1/16-6/30/17
Pre-determined Rates
7/1/17-6/30/18
Pre-determined Rates
7/1/18-6/30/19
Pre-determined Rates
7/1/19-6/30/20
Pre-determined Rates
7/1/20-6/30/21
and Provisional Thereafter
On-Campus MTDC* 61%
(KFS Rate RE1)
61%
(KFS Rate RE2)
63%
(KFS Rate RE2)
64%
(KFS Rate RE2)
64%
(KFS Rate RE2)
64%
(KFS Rate RE2)
Off-Campus MTDC 26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)

 

Endowed Other Sponsored Activity

  Rate Base Predetermined Rates 7/1/15-6/30/16  
On-Campus MTDC 37% (KFS Rate OE1) Use Campus-Wide Other Sponsored Activity Rate.
Off-Campus MTDC 26% (KFS Rate OFF) Use Campus-Wide Other Sponsored Activity Rate.

 

Contract Colleges Research-Ithaca and Geneva

  Rate Base Pre-determined Rates
7/1/15-6/30/16
Pre-determined Rates
7/1/16-6/30/17
Pre-determined Rates
7/1/17-6/30/18
Pre-determined Rates
7/1/18-6/30/19
Pre-determined Rates
7/1/19-6/30/20
Pre-determined Rates
7/1/20-6/30/21 and Provisional Thereafter
On-Campus MTDC 55%
(KFS Rate RC1)
55%
(KFS Rate RC2)
56%
(KFS Rate RC2)
57%
(KFS Rate RC2)
57%
(KFS Rate RC2)
57%
(KFS Rate RC2)
Off-Campus MTDC 26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)

 

Campus-Wide Other Sponsored Agreement Rate

  Rate Base Pre-determined Rates
7/1/16-6/30/17
Pre-determined Rates
7/1/17-6/30/18
Pre-determined Rates
7/1/18-6/30/19
Pre-determined Rates
7/1/19-6/30/20
Pre-determined Rates
7/1/20-6/30/21 and Provisional Thereafter
On-Campus MTDC 37%
(KFS Rate OA2)
37%
(KFS Rate OA2)
37%
(KFS Rate OA2)
37%
(KFS Rate OA2)
37%
(KFS Rate OA2)
Off-Campus MTDC 26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)
26%
(KFS Rate OFF)

 

Campus-Wide Interagency Personnel Agreement

  Rate Base Pre-determined Rates
7/1/16-6/30/17
Pre-determined Rates
7/1/17-6/30/18
Pre-determined Rates
7/1/18-6/30/19
Pre-determined Rates
7/1/19-6/30/20
Pre-determined Rates
7/1/20-6/30/21 and Provisional Thereafter
On-Campus MTDC 5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)
Off-Campus MTDC 5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)
5.7%
(KFS Rate IP2)

 

Contract Colleges Educational Services

  Rate Base Predetermined Rates 7/1/15-6/30/16  
On-Campus MTDC 59%
(KFS Rate EC1)
Use Campus-Wide Other Sponsored Activity Rate.
Off-Campus MTDC 26%
(KFS Rate OFF)
Use Campus-Wide Other Sponsored Activity Rate.

 

Per DHHS Rate Agreement as of June 26, 2018 (PDF, 227, KB):

Contract Colleges NYS Funds

  Rate Base CC NYS Rate
7/1/15-6/30/16
CC NYS Rate
7/1/16-6/30/17
CC NYS Rate
7/1/17-6/30/18
CC NYS Rate
7/1/18-6/30/19
CC NYS Rate
7/1/19-6/30/20
CC NYS Rate
7/1/20-6/30/21
On-/Off- Campus TDC** 18%
(KFS Rate NYS)
18%
(KFS Rate NYS)
18%
(KFS Rate NYS)
18%
(KFS Rate NYS)
18%
(KFS Rate NYS)
18%
(KFS Rate NYS)

 

Endowed Division and Contract Colleges

  Rate Base University Rate
7/1/15-6/30/16
University Rate
7/1/16-6/30/17
University Rate
7/1/17-6/30/18
University Rate
7/1/18-6/30/19
University Rate
7/1/19-6/30/20
University Rate
7/1/20-6/30/21
Restricted Gifts TDC, less student aid 10%
(KFS Rate 810)
10%
(KFS Rate 810)
10%
(KFS Rate 810)
10%
(KFS Rate 810)
10%
(KFS Rate 810)
10%
(KFS Rate 810)

 

*MTDC = Modified Total Direct Costs (PDF, 89 KB)
**TDC = Total Direct Cost