Composite Benefit Rates (CBR)
| UCPath Rates ¹ | ||||||
|---|---|---|---|---|---|---|
| Effective 7/1/2019 | Effective 7/1/2020 | Effective 7/1/2021 | Effective 7/1/2022 | Effective 7/1/2023 | Effective 7/1/2024 | |
| Fiscal Year ² | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
| Faculty | 35.9% | 36.2% | 34.9% | 33.9% | 33.4% | 35.1% |
| Faculty Summer Salary | 10.0% | 8.9% | 10.0% | 8.4% | 6.9% | 9.0% |
| No Eligibility 4 | 4.3% | 3.5% | 4.9% | - | - | - |
| No Eligibility & Students | - | - | - | 3.1% | 1.5% | 1.3% |
| Other Academic & Staff Exempt | - | - | 45.4% | 44.6% | 45.9% | 45.5% |
| Other Academic ³ | 42.4% | 43.5% | - | - | - | - |
| Partial Benefit Eligibility | 12.6% | 10.3% | 13.5% | 11.2% | 8.9% | 11.4% |
| Police & Fire | 33.8% | 34.0% | 33.2% | 35.7% | 29.5% | 25.2% |
| Post Doc | 23.6% | 18.1% | 17.4% | 19.4% | 18.1% | 18.6% |
| Staff Exempt ³ | 45.8% | 46.0% | - | - | - | - |
| Staff Non-Exempt | 59.5% | 59.3% | 54.6% | 54.5% | 57.2% | 54.0% |
| Student 4 | 1.9% | 1.1% | 2.3% | - | - | - |
Last updated 01/09/2024
¹ Campus should utilize these rates in proposals per effective date above. FY 2025 rates should be used for planning purposes beyond the provided schedule.
² FY 2019-20 rates are federally approved. Federally approved rates for 2020-21 through 2024-25 have not been released. Updated rates will be published here when available.
³ Other Academic and Staff Exempt rates have been merged beginning FY 2021-22.
4 No Eligibility & Student rates have been merged beginning FY 2022-23.
Previously published rates tables are available here.
Vacation Leave Assessment
Vacation Leave Assessment (VLA) is not included in the composite benefit rate. Vacation accrual rates will be simplified to three rates
and consistently applied. VLA should not be added to CBR for contract and grant budgeting purposes.
| Fiscal Year | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 |
| Accruing Staff & Non-Faculty Academics | 8.61% | 8.61% | 7.80% | 7.70% | 8.00% | 8.44% |
| Fiscal Year Faculty | 8.61% | 8.61% | 7.80% | 7.70% | 8.00% | 8.44% |
| Non-Accruing Staff & Academic Year Faculty | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Last updated 01/09/2024
Please note in UCPath, vacation accrual will continue even if an employee reaches the maximum accrued hours. Projected rates are estimates for planning purposes only and are subject to change.
UCRP Supplemental Interest Assessment
The UCRP Supplemental Interest Assessment (also known as RPNI) is not included in the CBR and should be applied as follows to Non-Federal funding sources only. The employer contribution is uniform, applying to all UCRP active members, regardless of their tier or membership class.
| Fiscal Year | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 |
| All Non-Federal Covered Compensation | 0.77% | 0.30% | 0.30% | 0.30% | 0.68% | 0.68% |
Last updated 01/09/2024
FY 2024-25 rate is for planning purposes only and is subject to change. The final rate is typically provided by UC Office of the President by June of the preceding fiscal year.
GAEL - General, Automobile, Employment Liability (GAEL)
| Fiscal Year | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 |
| General, Auto, and Employee Liability (Percent of payroll expenses) |
1.87% | 2.01% | 2.49% |
Last updated 05/17/2023
GAEL assessment on departmental expense accounts results in a charge to sub 3, object code 7930. GAEL insurance assessment is only applied to the non-vacation salary amounts. The following fund groups are charged for the GAEL assessment: Tuition, Campus Based Fees, Summer Session, University Extension, Specific State Appropriations, Gifts & Endowments, Opportunity & Education, Sales and Service, Plant Service, Reserves, and Other Source Funds.
Separate to the payroll assessment, Environmental Health & Safety (EH&S) annually recharges Departments that own and/or lease vehicles for their direct share of the Auto Liability & Physical Damage premiums. EH&S Cost of Auto Insurance