"As used in this Bulletin, fringe benefits are the Commonwealth's cost for employee-related expenses including health and life insurance and the administration of these benefit programs, pension liabilities, terminal leave salaries. The fringe benefit rate is the cost of fringe benefits as a percent of salaries paid." Administrative Bulletin: Fringe Benefits, Payroll Taxes and Indirect Costs (A&F 5), Mass.gov.
Campus Rates
Fringe Rates
FY: 2023
FY: 2022
FY: 2021
FY: 2020
FY: 2019
FY: 2018
FY: 2017
Admin Overhead (AO) Rates
Admin Overhead (AO) Rates
-
Note: Prior to FY18 CPE was charged AO (Administrative Overhead) based on expenses. Effective FY18, the AO for CPE was applied to revenues net of waiver expense.