University of Hawaiʻi
Office of Research Services
ORS Directory | Helpline

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 2022 Composite Fringe Rates (Updated July 19, 2021)

Benefit Subcode Faculty Staff Grad Assistant Casual Hire Student Overload
Social Security
2×37
6.20%
6.20%
0.00%
0.00%
0.00%
0.00%
Medicare
2×43
1.45%
1.45%
0.00%
1.45%
0.00%
1.45%
Workers’ Comp
2×41
0.75%
0.75%
0.75%
0.75%
0.75%
0.75%
Unemployment Insurance
2×42
0.05%
0.05%
0.00%
0.05%
0.00%
0.05%
Terminal Vacation Fringe1 2×49 0.66% 0.66% 0.00% 0.00% 0.00% 0.00%
Pension Accumulation
2×34
24.00%
24.00%
0.00%
0.00%
0.00%
0.00%
Pension Administration2
2×36
0.05%
0.05%
0.00%
0.00%
0.00%
0.00%
Other post-employment benefits3 2×33 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Retiree Health
2×44
11.07%
11.07%
0.00%
0.00%
0.00%
0.00%
Before Health Fund
 
44.26% 44.26% 0.75%
2.25%
0.75%
2.25%
Health Fund
Various
8.59%
8.59%
13.45%
0.00%
0.00%
0.00%
Composite
 
52.85% 52.85% 14.20% 2.25%
0.75%
2.25%

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

3 Due to the economic impact of the COVID-19 pandemic, the State has decided to suspended the pre-funding of Other post-employment benefits in FY 21.

  • 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 Disbursing and Payroll Office, May 13, 2021 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 956-8458 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 2022 07/01/21 – 06/30/22

Regular Employee

Eligible for accrued vacation: 53%
Not Eligible for accrued vacation: 53%

Graduate Assistant: 14%
Casual Hire: 2.2%
Student: 0.8%

FY 2021 07/01/20 – 06/30/21

Regular Employee

7/1/20 – 2/28/21

Eligible for accrued vacation: 50%
Not Eligible for accrued vacation: 50%

3/1/21 – 6/30/21

Eligible for accrued vacation: 52%
Not Eligible for accrued vacation: 52%

Graduate Assistant: 14%
Casual Hire: 2.1%
Student: 0.5%

FY 2020 07/01/19 – 06/30/20

Regular Employee

Eligible for accrued vacation: 62%
Not Eligible for accrued vacation: 62%

Graduate Assistant: 14%
Casual Hire: 2.1%
Student: 0.6%

FY 2019 07/01/18 – 06/30/19

Regular Employee

Eligible for accrued vacation: 62%
Not Eligible for accrued vacation: 60%

Graduate Assistant: 14%
Casual Hire: 2.5%
Student: 0.9%

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