Composite Benefit Rates (CBR)
| ucpath Rates¹ | |||
|---|---|---|---|
| FY 2025 | FY 2026 | FY 2027 | |
| CBR Employee Group | Effective 7/1/2024 | Proposed Rates2 Effective 7/1/2025 | Proposed Rates2 Effective 7/1/2026 |
| Faculty | 34.6% | 35.5% | 36.4% |
| Faculty Summer Salary | 9.0% | 8.8% | 10.3% |
| No Eligibility & Students | 1.3% | 1.6% | 1.2% |
| Other Academic & Staff Exempt | 45.5% | 46.2% | 48.0% |
| Partial Benefit Eligibility | 11.4% | 11.0% | 10.0% |
| Police & Fire | 25.2% | 30.6% | 33.0% |
| Post Doc | 18.6% | 19.7% | 21.9% |
| Staff Non-Exempt | 54.0% | 56.8% | 60.5% |
Last updated 01/21/2026
¹ Campus should utilize these rates in proposals per effective date. FY 2027 rates should be used for planning purposes beyond the provided schedule.
² FY 2024-25 rates are federally approved. Federally approved rate agreement can be found here. Federally approved rates for 2025-26 and 2026-27 have not been released. Updated rates will be published here when available.
Historical rates 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 | 2024-25 | 2025-26 | 2026-27 |
| Accruing Staff & Non-Faculty Academics | 8.44% | 7.90% | 8.02% |
| Fiscal Year Faculty | 8.44% | 7.90% | 8.02% |
| Non-Accruing Staff & Academic Year Faculty | 0.00% | 0.00% | 0.00% |
Last updated 01/21/2026
Please note in UCPath, vacation accrual will continue even if an employee reaches the maximum accrued hours.
Historical rates are available here.
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 | 2024-25 | 2025-26 | 2026-271 |
| All Non-Federal Covered Compensation | 0.66% | 0.65% | 0.68% |
Last updated 01/21/2026
1FY 2026-27 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.
Historical rates are available here.
GAEL - General, Automobile, Employment Liability (GAEL)
| Fiscal Year | 2024-25 | 2025-26 | 2026-27 |
| General, Auto, and Employee Liability (Percent of payroll expenses) | 2.50% | 2.29% | 2.42% |
Last updated 05/28/2026
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
Historical GAEL rates are available here.