UCLA Office of Contract and Grants Administration

Summarized below are employee benefit rates for academic, staff, and student employees for use in calculating budgets for most contract and grant proposals. All rates are expressed as a percent of salaries.

Effective January 1, 2002 Last updated on 03/14/2007
ACADEMIC PERSONNEL	19%
VISITING ACADEMIC TITLES 50-100%	7.3%
SUMMER EMPLOYMENT, 9 MONTH ACADEMIC EMPLOYEES	12.7%	(exclude FICA if not coordinated)
STAFF PERSONNEL--CAREER	24%
STAFF PERSONNEL--LIMITED APPOINTMENT W/CORE BENEFITS (working more than 17.5 hrs/wk, excluding: students in casual restricted jobs or an academic title designated as student assistant; per diem, by agreement, and stipend only employees; and initial appointment of temporary for less than three months)	4.4%
STAFF PERSONNEL--LIMITED APPOINTMENT WITHOUT CORE BENEFITS (working less than 17.5 hrs/wk and agreement, stipend only, per diem, and temporary employees)	3.5%	(plus 6.2% OASDI when applicable)
UNDERGRADUATE AND GRADUATE STUDENTS, ACADEMIC YEAR* (Workers' Comp. only)	1.3%
UNDERGRADUATE AND GRADUATE STUDENTS, SUMMER* (Workers' Comp., UI and Medicare)	3.0%

* These rates apply to students who are hired under staff employee titles. For those graduate students appointed as Graduate Research Assistants and who are California residents, Fee Remission and Health Insurance of $8,634** should also be budgeted as employee benefits. For those Graduate Research Assistants who are not California residents, Fee Remission, Health Insurance, and Non-Resident tuition of $23,622** should also be budgeted as employee benefits.

** Per Graduate Division Fee Remission Schedule for 2007-2008 at: https://www.gdnet.ucla.edu/gss/library/0708remissionsgsr.pdf

NOTE: For certain proposals, the use of these composite rates may substantially understate or overstate the actual benefit costs. In such situations, or when a more precise measurement of employee benefit costs is desirable, actual employee benefit costs may be used for existing positions. However, in a given proposal, all employee benefits for existing personnel must be presented using the same method, either actual or the rates above. The composite rates above should be used for open positions.

During the past few years, the employee benefit rates have stabilized as a percent of salary. Therefore, the Office of the President recommends that the above rates be used without escalation in preparing budgets for multi-year projects.