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 cost 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.

	FY 2021	FY 2022	FY 2023	FY 2024
Federally funded projects-Full time employees	30.3	30.3	30.3	30.3
Federally funded projects-Part time employees	16.5	16.5	16.5	16.5
Other funded projects-Full time employees	33.9	33.9	33.9	31.9
Other funded projects-Part time employees	16.5	16.5	16.5	16.5

• 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).