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Office of Sponsored Programs (OSP)> Tools & References > Fringe Benefits & Indirect Cost Rates
Fringe Benefit Rates | Facilities & Administrative Cost Rates
Fringe Benefit Rates
Rates Effective 09/01/08 for FY 2009
Regular Employees:
|
$1 - $41,500 |
30.84% |
$41,501 - $75,000 |
25.17% |
$75,001 - $105,200 |
21.90% |
$105,201 - $135,850 |
19.89% |
$135,851 - $188,500 |
18.07% |
$188,501 - $230,000 |
16.69% |
$230,001 - + |
14.26% |
Students:
The current NIH salary cap is $191,300. Salary requested is calculated by multiplying percent (%) effort by the annualized salary or the mandated salary cap, whichever is less. Fringe benefits, however, are calculated using the rate corresponding to the actual annualized salary base multiplied by the amount of salary requested.
For example, a Principal Investigator requesting NIH support for 10% effort with an annualized base salary of $250,000 would populate the budget information as follows:
Name |
Role on Project |
Type of Appt. |
% Effort |
Annual Base Salary |
Salary Requested |
Fringe Benefits |
Total |
John Doe |
Principal Investigator |
12 |
10 |
$250,000 |
$19,130 |
$2,728 |
$21,858 |
Facilities & Administrative Cost Rates
Rates Effective March 17, 2006:
On Campus 51%
Off-Campus 24%
Training Grants 8%
Clinical Trials 25% *Clinical Trials are typically calculated using Total Direct Costs
The University of Texas Medical Branch has a Facilities & Administrative Cost Rate, also known as indirect cost rate, of 51% modified total direct costs. Modified total direct costs consist of all salaries and wages, fringe benefits, materials and supplies, services, travel and subgrants and subcontracts up to $25,000 of each subgrant or subcontract. Equipment, capital expenditures, charges for patient care and tuition remission, rental costs, scholarships and fellowships as well as a portion of each subgrant and subcontract in excess of $25,000 shall be excluded from modified total direct costs.
Follow the link for a copy of the negotiated Facilities & Administrative Cost Rate Agreement .
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