Composite Benefit Rates (CBR)
| Approved Rates via ucpath 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% | 34.6% |
| 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 06/17/2024
¹ Federally approved rate agreement can be found here.
² Campus should utilize these rates in proposals per effective date above. FY 2025 rates should be used for planning purposes beyond the provided schedule.
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
In UCPath, the Vacation Leave Assessment (VLA) is a federally compliant assessment rate that accrues the total amount that is funded into the liability pool by consistently applying a standard rate across all fund sources. 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.
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% | 0.66% |
Last updated 01/09/2024
GAEL - General, Automobile, Employment Liability (GAEL)
| Fiscal Year | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 |
| General, Auto, and Employee Liability (Percent of payroll expenses) |
1.87% | 2.01% | 2.49% | 2.50% |
Last updated 05/20/2024
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