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 Mona Castor who will work with you to determine if the university will pay the cost of fringe benefits for your project.

Fringe Benefit Rates for FY14 (7/1/13 - 6/30/14)

  Federal Full Time 27.0% (pending federal approval/subject to change)
  Non-Federal Full Time 30.3%  
  Federal Part Time 15.0% (pending federal approval/subject to change)
  Non-Federal Part Time 15.0%  

Fringe Benefit Rates for FY13 (7/1/12 - 6/30/13)

  Federal Full Time 26.6%  
  Non-Federal Full Time 30.3%  
  Federal Part Time 15.0%  
  Non-Federal Part Time 15.0%  
  • 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.

View UNC's current negotiated federal agreement (pdf) for facilities and administrative cost rates and fringe benefit rates.