Fringe Benefit Rates

Proposal Fringe Benefit Rates

The following table is provided as a guide for estimating fringe benefits for UH employees. These are averaged rates by type of employee and should be used as starting point. If the actual fringe rate for a particular employee is known, it should be used instead. Actual fringe is charged to awards and can vary considerably.

Note: For RCUH employees, refer to RCUH HR Policies No. 3.510 for fringe benefit rate information.

FY 2018 Composite Fringe Rates (Updated October 4, 2017)

Benefit Subcode Faculty Staff Grad Assistant Casual Hire Student Overload
Social Security
2x37
6.20%
6.20%
0.00%
0.00%
0.00%
0.00%
Medicare
2x43
1.45%
1.45%
0.00%
1.45%
0.00%
1.45%
Workers' Comp
2x41
0.86%
0.86%
0.86%
0.86%
0.86%
0.86%
Unemployment Insurance
2x42
0.17%
0.17%
0.00%
0.17%
0.00%
0.17%
Terminal Vacation Fringe1 2x49 1.77% 1.77% 0.00% 0.00% 0.00% 0.00%
Pension Accumulation2
2x34
18.00%
18.00%
0.00%
0.00%
0.00%
0.00%
Pension Administration
2x36
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Other post-employment benefits 2x33 12.69% 12.69% 0.00% 0.00% 0.00% 0.00%
Retiree Health
2x44
9.39%
9.39%
0.00%
0.00%
0.00%
0.00%
Before Health Fund
 
50.53% 50.53% 0.86%
2.48%
0.86%
2.48%
Health Fund
Various
7.60%
7.60%
11.14%
0.00%
0.00%
0.00%
Composite
 
58.13% 58.13% 12.00% 2.48%
0.86%
2.48%

1 Effective beginning 7/1/2016; applicable only for employees eligible for accrued vacation.

2 Effective July 1, 2017, the Employees' Retirement System (ERS) employer's contribution rate will increase each year until June 30, 2021.  For more information, please refer to the ERS website: http://ers.ehawaii.gov/wp-content/uploads/2013/04/May-30-2017-New-Employer-Rates-Effective-July-1-2017.pdf

  • Refer to Indirect Cost official rate agreement including fringe rate 
  • Projects are assessed for Social Security and Medicare when students employed on those projects do not meet the FICA exemption criteria. Please refer to Payroll/Financial Management Office, May 10, 2017 Memo.
  • Overload is exempt from Social Security because it is not included in covered wages per the State's Section 218 agreement with the Social Security Administration.
  • Contact the respective college personnel office or the UH Office of Human Resources at 956-8643 on questions of eligibility for employee benefits.

Cost Sharing Fringe Benefit Rates

The following rates should be used to add or correct fringe benefit data for cost sharing recording purposes only.
 
Fiscal Year
Period
Rate
FY 2018 07/01/17 - 06/30/18

Regular Employee

Eligible for accrued vacation: 58%
Not Eligible for accrued vacation: 56%

Graduate Assistant: 12%
Casual Hire: 2.5%
Student: 0.9%

FY 2017 07/01/16 - 06/30/17

Regular Employee

Eligible for accrued vacation: 51%
Not Eligible for accrued vacation: 49%

Graduate Assistant: 11.9%
Casual Hire: 2.3%
Student: 0.7%

FY 2016 07/01/15 - 06/30/16

Regular Employee:
(Based on start date of pay period)
     07/01/2015: 42%
     01/01/2016: 41%
     03/01/2016: 49%
Graduate Assistant: 11.5%
Casual Hire: 2.3%
Student: 0.7%

FY 2015 07/01/14 - 06/30/15 Regular Employee: 42%
Graduate Assistant: 10.5%
Casual Hire: 2.3%
Student: 0.6%
FY 2014 07/1/13 - 06/30/14 Regular Employee: 42%
Graduate Assistant: 9.3%
Casual Hire: 2%
Student: 0.5%
FY 2013 07/1/12 - 06/30/13 Regular Employee: 41%
Graduate Assistant: 9.5%
Casual Hire: 2%
Student: 0.5%
FY 2001 - FY 2012
07/1/00 - 06/30/12
22.00%

 

Fringe Benefit Memo Archive