Fringe Benefit Rates & Indirect Cost Rates

Fringe Benefit Rates & Indirect Cost Rates

Table 1: FY2018 Fringe Benefit Rates
Academic Faculty
PERA 41.6%
MDCP 33.3%
Converted 42.0%
Research Faculty
PERA 43.8%
MDCP 38.7%
Converted 45.5%
Administrative Faculty
PERA 42.5%
MDCP 33.4%
Converted 44.0%
Benefit Ineligible
PERA 22.0%
MDCP 13.8%
Converted 23.8%

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Table 2: FY2017 Fringe Benefit Rates
Academic Faculty 38.8%
Administrative Faculty 40.3%
Research Faculty 43.5%
Classified Staff 36.1%
Partial Benefits*

*includes Research Hourly, Temp Hourly, Adjunct Faculty and Temp Faculty
19.3%

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Table 3: For Multi-year Budgets, Fringe is Increased Based on the Rate Increases Below:
Academic Faculty 0.62%
Research Faculty 0.62%
Administrative Faculty 0.78%
Classified Staff 0.11%
Partial (PERA) Benefits 0%

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Current ONR Fringe Rate AgreementPDF versionText only version (PDF)

A&O Memo on Budget EscalationsPDF versionText only version (PDF)

History of Fringe Benefit Rates

 

Table 4: FY2016-FY2018 Indirect Cost Rates - Organized Research
   Federal/
 State
 (on campus)
 Federal/
 State
 (off campus)
 Industry/
 Private
 (on campus)
 Industry/
 Private
 (off campus)
FY2016
(7-1-2015 to
6-30-2016)
50.00% 26.00% 55.00% 31.03%
FY2017
(7-1-2016 to
6-30-2017)
50.00% 26.00% 55.00% 31.04%

FY2018
(7-1-2017 to
6-30-2018)

50.50% 26.00% 55.50% 30.99%

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Table 5: FY2016-FY2018 Indirect Cost Rates - Instruction/Department Research
  On Campus Off Campus
FY2016
(7-1-2015 to        
6-30-2016)
56.80% 26.00%
FY2017
(7-1-2016 to    
6-30-2017)
56.80% 26.00%

FY2018
(7-1-2017 to
6-30-2018)

56.80% 26.00%

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Current ONR IDC Rate AgreementPDF versionText only version (PDF)
 

Indirect Cost Rate Note:

CSM’s approved indirect cost rate is negotiated with our cognizant audit agency, the Office of Naval Research.

The Modified Total Direct Cost (MTDC) base is calculated by excluding capital expenditures (buildings, individual items of equipment, alterations and renovations); the portion of each subaward in excess of $25,000; participant support costs; and graduate student tuition, fees, and insurance.

For budget years that cross FY17 and FY18, the indirect costs are calculated by dividing the MTDC base by the number of months the budget year has in FY17 and the number of months in FY18. The applicable rate is then applied to each derived base and summed for a total indirect cost amount.

Center/Department Indirect Cost Rate of Return:

On average, the Federal IDC Rate is 14.69% and Non-Federal IDC Rate is 16.29%. For more information, contact your department head or the VPRTT.