UCSB is transitioning to Composite Benefit Rates (CBR) for employer paid benefits on September 1, 2018. A CBR aggregates individual benefits components and costs across a given employee grouping and represents them as a percentage of payroll. Employer paid benefits are pooled and charged at a single rate rather than the multiple charges currently assessed.

Benefits included in CBR: Medical, Dental and Vision Insurance; Medicare & OASDI taxes; Post-Employment Health Benefits; Pension & Other Retirement Contributions; Worker’s Compensation Insurance; Unemployment Insurance; Disability Insurance; Life Insurance; Benefits Administration.

Benefits not included in CBR (which should be budgeted for separately): Accrued vacation leave (separate rate); UCRP interest assessment (separate rate); Tuition remission; Graduate Student Health Insurance; General, Automotive & Employee Liability insurance (GAEL); and other miscellaneous taxable income benefits not contained within the CBR.

Additional guidance and resources are available from the submenu above or by following the links below:


GAEL - General, Automobile, Employment Liability (GAEL)

The UC Systemwide Risk Management Office administers self-insurance and risk mitigation programs on behalf of the 10 UC campuses. Since 1998, GAEL premiums have been assessed monthly and/or bi-weekly to eligible payroll expenses to cover the program costs. GAEL payroll assessment rates are reviewed annually by the Office of Planning and Budget and announced in May of each fiscal year and implemented July 1 of the following fiscal year. GAEL premiums include: General Liability, Employee Liability, Auto Liability & Physical Damage, Property Liability, Cyber Liability, and the Be Smart About Safety risk mitigation program.