Fringe Benefits Rates

	Benefited Employees	Non-Benefited Employees	Non-Benefited Students	Graduate Assistants
Social Security	7.650%	7.650%	-	-
Retirement	14.565%	-	-	-
Health Insurance	28.304%	-	-	-
Worker's Comp	0.649%	1.744%	1.744%	0.476%
Long-Term Disability	0.232%	-	-	-
Retiree Insurance	0.600%	-	-	-
TOTAL	52.000%	9.394%	1.744%	0.476%

Actual costs of EPB's are charged to Sponsored Projects budgets.

**Fringe benefits are based upon Administration and Finance memo from July 2016.

The Research Office recommends using 52.00% on ALL non-student benefited salaries when developing proposal budgets to insure that sufficient funds will be available in the EPB budget pool if the proposal is funded.