Composite Benefit Rates (CBR)

  UCPath Rates ¹
  Effective 7/1/2019 Effective 7/1/2020 Effective 7/1/2021 Effective 7/1/2022
Fiscal Year ² 2020 2021 2022 2023
Faculty 35.9% 36.2% 34.9% 33.9%
Faculty Summer Salary 10.0% 8.9% 10.0% 8.4%
No Eligibility 4 4.3% 3.5% 4.9% -
No Eligibility & Students - - - 3.1%
Other Academic & Staff Exempt - - 45.4% 44.6%
Other Academic ³ 42.4% 43.5% - -
Partial Benefit Eligibility 12.6% 10.3% 13.5% 11.2%
Police & Fire 33.8% 34.0% 33.2% 35.7%
Post Doc 23.6% 18.1% 17.4% 19.4%
Staff Exempt ³ 45.8% 46.0% - -
Staff Non-Exempt 59.5% 59.3% 54.6% 54.5%
Student 4 1.9% 1.1% 2.3% -

Last updated 4/05/2022

¹ Campus should utilize these rates in proposals per effective date above.  FY 2023 rates should be used for planning purposes beyond the provided schedule. 
² FY 2019-20 rates are federally approved. Federally approved 2020-21, 2021-22, and 2022-23 rates 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. Departments should continue to estimate leave as they do currently.

Fiscal Year 2019-20 2020-21 2021-22 2022-23
Accruing Staff & Non-Faculty Academics 8.61% 8.61% 7.80% 7.70%
Fiscal Year Faculty 8.61% 8.61% 7.80% 7.70%
Non-Accruing Staff & Academic Year Faculty 0.00% 0.00% 0.00% 0.00%

Last updated 6/13/2022

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
All Non-Federal Covered Compensation 0.77% 0.30% 0.30% 0.30%

Last updated 4/05/2022

Projected rates are estimates for planning purposes only and are subject to change.

 

GAEL - General, Automobile, Employment Liability (GAEL)

Fiscal Year 2019-20 2020-21 2021-22 2022-23
General, Auto, and Employee Liability
(Percent of payroll expenses)
    1.87% 2.01%

Last updated 6/12/2022

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