Budget: Salaries and Fringe Benefits
Personnel Salaries
Pay rates and summer salary must follow university pay scales and policy.
Faculty are eligible to secure up to 33.33% of academic year salary during the summer; however, some sponsors may limit proposal-funded effort (e.g. 2 summer months). Salary support for sponsored activities conducted during the academic year may result in release time from teaching or service activities; one course release is budgeted at 10% of academic year. Academic year release time will require completion of the Institutional Commitment Form. External awards cannot be used to increase faculty base salary rates.
See sections on Graduate Assistants and Postdoctoral Fellows for salary and benefits guidance. Note that Graduate Assistants will also incur tuition costs.
Undergraduate students and other casual labor are generally hourly. Hourly wage personnel should be budgeted on a per hour basis. The rate per hour and the length of time being spent on the proposal should be provided. The current federal minimum wage is used, but the rate per hour rate may be higher depending on the type of work or skills required for the project.
Costs for administrative and clerical staff may not be allocated as a direct cost unless these individuals are identified, integral to the project, included explicitly in the budget, and not recovered as indirect cost.
Fringe Benefits
Fringe benefits must be applied to all personnel salaries and wages and the rate(s) should be noted in the budget justification.
Fringe Benefit Rates FY2021-FY2022 for budgetary planning purposes.
| Full Time Salaried/Hourly | Summer Salaried/Hourly | Student or Casual Labor (Graduate/Undergraduate) |
|
|---|---|---|---|
| FY2021 | 37.99% | 28.79% | 7.65% |
| FY2022 | 38.74% | 29.54% | 7.65% |
Notes: (1) The University uses employee fringe benefit rates to recover the actual cost of employee benefits from external funding sources. While on an individual basis, an employee may not participate in all benefits, the use of benefit rates serves to apply an average percentage to all employees within the same group. (2) The rates provided may not be equivalent to actual costs on awarded projects and may change during the award period. The benefit rates associated with the salary or wages paid to an employee must follow any costing changes made within the payroll system.
Last updated: 6/15/2021