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 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.
These benefits are paid directly through the Office of the State Controller and are not charged to campus accounts.
20/21 | ||
---|---|---|
Federal | Non- Federal* | |
Health Insurance | 29.93% | 31.37% |
Retirement | 13.97% | 17.10% |
Social Security | 7.55% | 7.46% |
Worker's Compensation | 4.53% | 4.68% |
Employee Benefit Funds | 1.18% | 1.12% |
Dental Insurance | 0.36% | 0.41% |
Unemployment Benefits | 0.05% | 0.08% |
Vision Benefits | 0.07% | 0.08% |
Survivor's Benefits | 0.07% | 0.09% |
Total: | 57.71% | 62.39% |
* Most State IFR's use the Non-Federal rate
20/21 | |
---|---|
Summer/Winter Session (on revenue) | 27.40% |
21/22 | 22/23 | |||
---|---|---|---|---|
Federal | Non-Federal* | Federal | Non-Federal* | |
Retirement | 16.87% | 17.73% | 16.87% | 17.73% |
Social Security | 9.88% | 9.87% | 7.55% | 7.46% |
Health Insurance | 30.49% | 30.48% | 30.65% | 30.55% |
Dental Insurance | 0.37% | 0.37% | 0.37% | 0.37% |
Workers' Compensation | 2.88% | 2.88% | 2.88% | 4.68% |
Unemployment Benefits | 0.07% | 0.07% | 0.07% | 0.07% |
Survivors' Benefits | 0.02% | 0.03% | 0.02% | 0.02% |
Vision Benefits | 0.07% | 0.08% | 0.07% | 0.08% |
Employee Benefit Funds | 1.20% | 1.19% | 1.28% | 1.25% |
Total: | 61.85% | 62.70% | 59.76% | 62.21% |
23/24 | 24/25 | |||
---|---|---|---|---|
Federal | Non-Federal* | Federal | Non-Federal* | |
Retirement | 16.87% | 17.73% | 16.87% | 17.73% |
Social Security | 7.55% | 7.46% | 7.55% | 7.46% |
Health Insurance | 30.82% | 30.62% | 30.99% | 31.34% |
Dental Insurance | 0.37% | 0.37% | 0.37% | 0.37% |
Workers' Compensation | 2.88% | 4.68% | 2.88% | 4.68% |
Unemployment Benefits | 0.07% | 0.07% | 0.07% | 0.07% |
Survivors' Benefits | 0.02% | 0.02% | 0.02% | 0.02% |
Vision Benefits | 0.07% | 0.08% | 0.06% | 0.08% |
Employee Benefit Funds | 1.36% | 1.30% | 1.44% | 1.37% |
Total: | 60.00% | 62.33% | 60.25% | 63.12% |
* Most State IFR's use the Non-Federal rate
Fiscal Year | Federal | Non-Federal |
---|---|---|
2019-20 | 60.96% | 63.86% |
2018-19 | 62.48% | 63.89% |
2017-18 | 59.97% | 61.48% |
2016-17 | 54.61% | 58.71% |
2015-16 | 53.58% | 55.88% |
2014-15 | 53.48% | 56.86% |
19/20 | 20/21 | 21/22 | 22/23 | 23/24 | |
---|---|---|---|---|---|
Research Foundation Employees | 42.00% | 41.00% | 42.00% | 43.00% | 43.50% |
SUNY Summer - Only Appointments | 14.00% | 14.00% | 15.00% | 15.00% | 15.00% |
Graduate Students | 16.00% | 16.00% | 16.00% | 17.00% | 17.00% |
Post-Doctoral | 25.00% | 24.00% | 24.00% | 24.00% | 24.00% |
SUNY Undergraduate Students | 5.00% | 5.00% | 5.50% | 5.50% | 5.50% |
SUNY Employee (IFR) | 60.96% | 57.71% | 59.04% | 60.42% | 61.85% |
*Not approved rates but can be used according to sponsor guidelines
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.
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% |
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 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 16/17 | FY 17/18 | FY 18/19 | FY 19/20 | FY 20/21 | |
---|---|---|---|---|---|
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% |
Sean Gardner
IFR, Revenue Accounting and Treasury Management
Financial Management
Phone: 716-645-2621
Email: spg1@buffalo.edu
Erin Guiffrida
IFR, Revenue Accounting and Treasury Management
Financial Management
Phone: 716-645-2601
Email: erinhunt@buffalo.edu