FY2024 Fringe Rates

Fringe Benefit Rates for FY2024 (7/1/2023 – 6/30/2024)

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.

Fringe on All Benefited Positions (Regular Faculty and Staff)

Fringe on All Staff and Academic and Calendar Faculty Appointments 43.20% + 0.14% Workers Comp + 2.11% (UI, UHI, MTX, PFML) + 0.52% SLB  = 45.97%
Sick Leave Bank  0.52% (not assessed on Faculty Salaries)
Health & Welfare  $16.50 weekly = $858 annually
Blended Kuali Fringe Rate – AY/Calendar Faculty & Staff 46.97%

Health and Welfare (H & W) for all benefited positions is $16.50 per week ($858) annual FTE (pro- rate on part-time positions). However, as with the Fringe Benefit Rate, for split-funded personnel, the Health & Welfare must be charged to each account on a pro-rated basis.

Faculty Release Time and Academic/Calendar Year Additional Compensation

Fringe Applicable to Faculty Academic Year Release Time

Faculty Academic Year release time is treated as regular Academic Year salary and fringe. 

Faculty Academic Year Additional Compensation: Not Allowable in Most Cases – Refer To:

Faculty Summer Salary (Summer Additional Compensation)

Fringe on Faculty Summer Salary 0.14% Workers Comp + 2.11% (UI, UHI, MTX, PFML= 2.25%

The summer period may begin the first Sunday after graduation and ends August 31 every year. Summer effort on all federal and Commonwealth of Massachusetts projects is limited to 2.5 summer months unless the sponsor has more restrictive requirements (e.g. NSF). For more information on faculty summer appointments: https://www.umass.edu/research/guidance/ay-salary-recovery-and-summer-ad-comp

Non Benefited Positions

Post Doctoral Fellows

Fringe for Post Doctoral Fellows 

11.64% Health + 0.14% Workers Comp + 2.11% (UI, UHI, MTX, PFML + 1.58% Terminal Leave = 15.47%

Health & Welfare $20.00 weekly = $1,041 annually
Blended Kuali Fringe Rate – Post Docs 17.47%

Graduate Students

Fringe Rates for Graduate Student Assistantships 

GEO Health Deferment Rate 7/1/22 - 6/30/23 16.82% of academic and summer wages
Graduate Student Health & Welfare $17.00 weekly must be assessed to all Graduate Student appointments.
Summer Student Payroll: ALL STUDENTS (excluding Post Docs and Fellows) employed for the summer and not enrolled in classes 2.11% (UI, UHI, MTX, PFML on the summer salary
Blended Kuali Fringe Rate – AY Grad Students 19.42%
Blended Kuali Fringe Rate – Summer Grad Students 21.53%

Undergraduate Students

Undergraduate or Graduate Hourly Appointments

Undergraduate or Graduate Hourly Fringe - AY  0% 
Undergraduate or Graduate Hourly Fringe – Summer 2.11%  UI, UHI, MTX, PFML
Undergraduate Student Appointments Minimum Wage

Commonwealth of MA minimum wage laws apply.
Effective January 1, 2023: $15.00/hour