EMPLOYEE (FRINGE) BENEFIT RATES AND SALARY ESCALATION

(Updated 10/10/07).

Summarized below for immediate use when preparing contract and grant proposals are revised composite fringe benefit rates which should be used for all proposals. All rates are expressed as a percentage of salaries.

Fringe Benefit Rates

* In addition, for graduate students with eligible titles who work 25% or more per quarter, budget the cost of fee remission including Graduate Student Health Insurance in the “Other Expenses” category using the rates listed at http://saawww.ucsf.edu/graduate/policy_academpl.htm. The full policy on fee remission can be found at: http://saawww.ucsf.edu/admission/gradfees.html. Please note that tuition remission is not allowable under this policy

Long Range Fringe Benefit Projections

The fringe benefit rates included in this memo can be used to budget fringe benefits for multi-year periods.

Fringe Benefits - Composite Rates

Use of Fringe Benefit Rates

The fringe benefit rates provided in this memo may be used for pricing proposal budgets but are not to be used for billing purposes. Charges to contract and grant awards are based upon the actual fringe benefit payments.

Alternatives to use of the Composite Fringe Benefit Rates

Under special circumstances the use of the composite fringe benefit rate will understate actual costs for employee benefits (e.g., the actual average salaries in a proposed budget are substantially lower than the University-wide weighted average or the majority of proposed personnel belong to family dental and health plans). In those unique situations, or when a more precise measurement of fringe benefit costs is desirable, the cost of actual fringe benefits for each proposed employee may be used rather than the composite rates.

Long-range Salary Escalation Projections

Below is a table showing projected salary increases for use in proposal budgets beginning October 1, 2007. For faculty, other academic employees, and staff employees in a step-based pay plan, separately budget for range adjustments and then add merit increases where applicable. For staff employees in merit based pay plans, budget an average increase with no separate calculations for cost-of-living and merit.

*The "Academic" category has been split into "Faculty" and "Other Academics" categories in accordance with recent changes in academic salary scales. On the San Francisco campus "Faculty" titles include but are not limited to the ladder rank professor series, the professor in residence series, the professor of clinical ____ series, the adjunct professor series, and the clinical professor series. "Other Academic" titles include but are not limited to professional researchers, research assistants, postgraduate researchers, instructors, lecturers, visiting professors, librarians, specialists, academic administrators, academic coordinators, and those with "recalled" in their titles.

DHHS Notification of Projections

UCSF Budget and Resource Management has transmitted the new, composite fringe benefit rates and the salary range projections to the DHHS Division of Cost Allocation, Western Regional Field Office to satisfy the requirement that the University notify its cognizant agency of changes in the University's employee benefit rate projections.