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 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.