Fringe Benefit Rates
Proposal budgets including salaries/wages for UNC personnel must also include the related fringe benefits charged at the appropriate rate. The rule of thumb in budgeting for personnel costs says that fringe benefits follow salaries; meaning that if a funding agency is paying salaries, it should also pay the associated fringe benefits. In most cases, that is what happens; however occasionally a funding agency will not accept fringe benefits as an allowable cost. If you encounter that situation, it is important to contact OSP so that we can work with you to determine if the university will pay the fringe benefit costs.
Fringe Benefit Rates for FY 15 (7/1/14 - 6/30/15)
|Federally funded projects||Full-time employees||28.1%||Predetermined|
|Federally funded projects||Part-time employees||15.0%||Predetermined|
|Other funded projects||Full-time employees||32.2%||Set rate|
|Other funded projects||Part-time employees||15.0%||Set rate|
Fringe Benefit Rates for FY16 (7/1/15 - 6/30/16)
|Federally funded projects||Full-time employees||28.1%||Provisional|
|Federally funded projects||Part-time employees||15.0%||Provisional|
|Other funded projects||Full-time employees||31.5%||Estimated rate|
|Other funded projects||Part-time employees||15.7%||Estimated rate|
- Full Time applies to salaried employees working half time or more.
- Part Time applies to salaried employees working less than half time and non-student hourly employees.
- Provisional and estimated rates are subject to change
View UNC's current negotiated federal agreement (pdf) for facilities and administrative cost rates and fringe benefit rates.