Common Fee Assessments
To manage the cost of doing business, UB assesses units for personnel related services, income-generating efforts and research activities. Learn how and on what funds UB applies fees to business operations.
Fringe Benefit Rates
Fringe Benefits are a rate of any part of a regular employee’s remuneration package that is not pay (expressed as a percentage), which may or may not be charged directly to an account.
Funding Source: State Operating
These benefits are paid directly through the Office of the State Controller and are not charged to campus accounts.
Funding Source: State Income Fund Reimbursable (IFR)
| 18/19 | 19/20 | |||
|---|---|---|---|---|
| Federal | Non- Federal* | Federal | Non- Federal* | |
| Health Insurance | 30.45% | 31.63% | 17.66% | 18.50% |
| Pension | 19.56% | 18.86% | 7.00% | 7.30% |
| Social Security | 7.00% | 7.30% | 32.60% | 33.87% |
| Worker's Compensation | 3.92% | 4.35% | 0.49% | 0.46% |
| Employee Benefit Funds | 0.87% | 1.00% | 4.21% | 4.67% |
| Dental Insurance | 0.49% | 0.46% | 0.03% | 0.11% |
| Unemployment Benefits | 0.03% | 0.11% | 0.08% | 0.09% |
| Vision Benefits | 0.08% | 0.09% | 0.08% | 0.09% |
| Survivor's Benefits | 0.08% | 0.09% | 0.87% | 1.00% |
| Total: | 62.48% | 63.89% | 63.02% | 66.09% |
* Most State IFR's use the Non-Federal rate
| 17/18 | 18/19 | |
|---|---|---|
| Summer/Winter Session (on revenue) | 24.00% | 26.10% |
Projected State IFR Rates
| 20/21 | ||
|---|---|---|
| Federal | Non-Federal* | |
| Retirement | 18.65% | 19.54% |
| Social Security | 7.00% | 7.30% |
| Health Insurance | 34.90% | 36.26% |
| Dental Insurance | 0.49% | 0.46% |
| Workers' Compensation | 4.52% | 5.01% |
| Unemployment Benefits | 0.02% | 0.11% |
| Survivors' Benefits | 0.08% | 0.09% |
| Vision Benefits | 0.08% | 0.09% |
| Employee Benefit Funds | 0.87% | 1.00% |
Total: | 66.61% | 69.86% |
* Most State IFR's use the Non-Federal rate
Additional Projections
| 21/22 | |
|---|---|
| Federal | 70.48% |
| Non-Federal | 73.91% |
Funding Source: Research Foundation (RF)
| 18/19 | 19/20 | 20/21 | 21/22 | 22/23 | |
|---|---|---|---|---|---|
| Research Foundation Employees | 40.00% | 42.00% | 43.00% | 43.50% | 43.50% |
| SUNY Summer - Only Appointments | 14.00% | 14.00% | 14.50% | 15.50% | 15.5% |
| Graduate Students | 16.00% | 18.00% | 18.50% | 19.00% | 19.00% |
| Post-Doctoral | 40.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| SUNY Undergraduate Students | 5.00% | 5.00% | 5.00% | 5.00% | 5.00% |
| SUNY Employee (IFR) | 62.48% | 63.02% | 66.61% | 70.48% | 70.48% |
*Not approved rates but can be used according to sponsor guidelines
Funding Source: University at Buffalo Foundation (UBF)
The current practice for UBF is to allocate the exact cost of each individual’s benefit program to the account designated for these costs. For budgeting and planning purposes, these costs can be estimated by using other rates commonly applied throughout the University, or by using the historical averages for specific individuals. If necessary, contact UBF benefits administration (645-3013) for assistance with these estimates.
General University Service Fee (GUSF)
The General University Service Fee is a flat rate charged to revenue deposited in State Income Fund Reimbursable (IFR), University at Buffalo Foundation(UBF), Research Foundation(RF) or Campus Dining and Shops (CDS) accounts.
Effective November 1, 2011
| General University Service Fee (GUSF) | 13.00% |
Salary Recovery Fee
The Salary Recovery Fee is a flat fee, charged on Salary Recovery funds deposited into Income Fund Reimbursable (IFR) Accounts. These funds are utilized to preserve research infrastructures, service and facility compensation.
Effective November 1, 2011
| Salary Recovery Fee | 20.00% |
Indirect Cost (Facilities & Administrative (F&A)) Rate
Indirect costs are real costs related to sponsored projects that are not easily attributable to individual projects, such as maintenance, security, heating, cooling, lighting, space, disposal of hazardous waste, secretarial support, the library, and cost of compliance with government regulations.
| FY 15/16 | FY 16/17 | FY 17/18 | FY 18/19 | FY 19/20 | |
|---|---|---|---|---|---|
| Research | |||||
| On campus | 59.50% | 59.50% | 59.50% | 59.50% | 59.50% |
| Research Department of Defense (DOD) Contractor | |||||
| On campus | 61.50% | 61.50% | 61.50% | 61.50% | 61.50% |
| Off campus | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Instruction | 55.50% | 55.50% | 55.50% | 55.50% | 55.50% |
| Other Sponsored Programs | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% |
| All Programs Excluding DOD Contractors | |||||
| Off campus | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% |
| IPA | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% |
Contact an Expert
IFR Fringe and GUSF
Sean Gardner
IFR, Revenue Accounting and Treasury Management
Financial Management
Phone: 716-645-2621
Email: spg1@buffalo.edu
RF Fringe and Indirect Cost Rate
Salary Recovery Fee
Erin Guiffrida
IFR, Revenue Accounting and Treasury Management
Financial Management
Phone: 716-645-2601
Email: erinhunt@buffalo.edu