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Common Fee Assessments

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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)

  15/16 16/17

 

 

 Federal Non-Federal*
Federal Non-Federal*
Retirement 15.84% 16.73% 13.45% 16.47%
Social Security 7.41% 7.46% 7.53% 7.63%
Health Insurance 25.16% 26.52% 28.27% 28.82%
Dental Insurance 0.39% 0.47% 0.43% 0.43%
Worker's Compensation 3.63% 3.34% 3.59% 3.84%

Unemployment Benefits

0.10% 0.15% 0.13% 0.16%
Survivor's Benefits 0.08% 0.08% 0.09% 0.10%
Vision Benefits 0.05% 0.07% 0.09% 0.09%

Employee Benefit Funds

0.92% 1.06% 1.03% 1.17%

Total:

53.58% 55.88% 54.61% 58.71%

* Most State IFR's use the Non-Federal rate

  15/16 16/17
Summer/Winter Session (on revenue) 27.51% 28.46%

Projected State IFR Rates

  17/18 18/19
  Federal
Non-Federal* Federal Non-Federal*
Retirement 14.73% 16.50% 14.37% 16.10%
Social Security 7.53% 7.63% 7.53% 7.63%
Health Insurance 29.94% 30.53% 31.71% 32.33%
Dental Insurance 0.43% 0.43% 0.43% 0.42%
Workers' Compensation 3.81% 4.07% 4.04% 4.31%
Unemployment Benefits 0.12% 0.16% 0.12% 0.16%
Survivors' Benefits 0.09% 0.10% 0.09% 0.11%
Vision Benefits
0.09% 0.09% 0.09% 0.09%
Employee Benefit Funds
1.01% 1.15% 1.00% 1.13%

Total:

57.75% 60.66% 59.38% 62.28%

* Most State IFR's use the Non-Federal rate

Additional Projections

  19/20
20/21
Federal 61.65% 64.05%
Non-Federal 64.64% 67.12%

Funding Source: Research Foundation (RF)

  15/16 16/17 17/18 18/19 19/20
Research Foundation Employees 44.00% 45.50% 46.50% 47.50% 49.00%
SUNY Summer - Only Appointments
15.00% 14.00% 14.00% 15.00% 15.00%
Graduate Students
16.00% 14.00% 15.00% 16.00% 17.00%
SUNY Undergraduate Students
5.00% 5.00% 5.00% 5.00% 5.00%
SUNY Employee (IFR)
53.58% 54.61% 57.75% 59.38% 61.65%

*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

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