Fringe Benefit Rates for FY2023 (7/1/2022 – 6/30/2023) Fringe benefits applicable to direct salaries and wages are treated as direct costs. They are the rates identified in the Massachusetts Statewide Cost Allocation Plan. This rate is comprised of Group Insurance and Retirement. The combined rate must be applied to all benefited personnel on any awards. Changes in rates are posted by the MA Comptroller. Fringe rates by payroll type are posted by the UMass Budget Office. Rates below have been approved by DHHS for FY2023.