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 Aug. 13, 2021 (PDF, 429 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 | 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% | 28.9% | 37.0% |
| 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 19 7/1/18 - 6/30/19 |
FY 20 7/1/19 - 6/30/20 |
FY 21 7/1/20 - 6/30/21 |
FY 22 7/1/21 - Until Amended |
|---|---|---|---|---|
| Federal and federal flow-through funds | 65.10% | 63.90% | 60.50% | 66.0% |
| Non-federal funds | 68.63% | 68.87% | 66.93% | 67.09% |
| Unrestricted funds, endowment income, alumni gifts | 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 7/1/18-6/30/26 and Provisional Thereafter |
|
|---|---|---|---|---|---|
| On-Campus | MTDC* | 61% (KFS Rate RE1) |
61% (KFS Rate RE2) |
63% (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) |
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 7/1/18-6/30/26 and Provisional Thereafter |
|
|---|---|---|---|---|---|
| On-Campus | MTDC | 55% (KFS Rate RC1) |
55% (KFS Rate RC2) |
56% (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) |
Campus-Wide Other Sponsored Agreement Rate
| Rate Base | Pre-determined Rates 7/1/16-6/30/26 and Provisional Thereafter |
|
|---|---|---|
| On-Campus | MTDC | 37% (KFS Rate OA2) |
| Off-Campus | MTDC | 26% (KFS Rate OFF) |
Campus-Wide Interagency Personnel Agreement
| Rate Base | Pre-determined Rates 7/1/16-6/30/26 and Provisional Thereafter |
|
|---|---|---|
| On-Campus | MTDC | 5.7% (KFS Rate IP2) |
| Off-Campus | MTDC | 5.7% (KFS Rate IP2) |
Contract Colleges NYS Funds
| Rate Base | CC NYS Rate 7/1/15-Until Amended |
|
|---|---|---|
| On-/Off- Campus | TDC** | 18% (KFS Rate NYS) |
Endowed Division and Contract Colleges
| Rate Base | University Rate 7/1/15-Until Amended |
|
|---|---|---|
| Restricted Gifts | TDC, less student aid | 10% (KFS Rate 810) |
*MTDC = Modified Total Direct Costs (PDF, 89 KB)
**TDC = Total Direct Cost