UB and Research Foundation Rates

Most budgets for sponsored funding require the inclusion of Facilities and Administrative (F&A) costs associated with the direct cost of your project. Additionally, when budgeting for salaries, it is necessary to include the fringe benefits that are associated with each respective personnel appointment.

F&A rates used in our proposal process are established through a negotiated agreement with the U.S. Department of Health and Human Services.

On this page:

SUNY RF Log-in

To learn more about the fringe benefits breakdown, check the SUNY RF website.

Fringe Benefit Rates

The Research Foundation uses six categories for Fringe Benefit Rates for sponsored project budgets as shown in the table below. Subsequent years will use the budgeted FY25 rates. Rates updated 5/15/20.

 

FY 2021

FY 2022

FY 2023 FY 2024 FY 2025
 

7/1/20-

6/30/21

7/1/21-

6/30/22

7/1/22-

6/30/23

7/1/23-

6/30/24

7/1/24-

6/30/25

Research Foundation Employees

41.00%

42.00%

43.00% 43.50% 44.00%
SUNY Summer-only Appointments

14.00%

15.00%

15.00% 15.00% 15.00%
Graduate Students

16.00%

16.00%

16.00% 17.00% 17.00%
SUNY Undergraduate Students

5.00%

5.50%

5.50% 5.50% 5.50%
Research Foundation Post-Doctoral Employee

25.00%

24.00%

24.00% 24.00% 24.00%
SUNY Employees (IFR)

57.71%

59.04%

60.42% 61.85% 61.85%

F&A or Indirect Cost Rates

Type

On-Campus

Off-Campus

Research

Federal or federal flow through

59.5% MTDC

26% MTDC

Non-Federal 59.5% TDC 26% TDC
Instruction

Federal or federal flow through

55.5% MTDC

26% MTDC

Non-federal

55.5% TDC

26% TDC

Other Sponsored Programs
Federal or federal flow through

40% MTDC

26% MTDC

Non-federal

40% TDC

26% TDC

Clinical Trials
Federal or federal flow through

59.5% MTDC

26% MTDC

Non-federal

26% TDC

26% TDC

IPA
Federal or federal flow through

9% MTDC

9% MTDC

Non-federal

9% TDC

9% TDC

Definitions

Direct Costs

Are those that can be identified specifically with a particular sponsored project or that can be directly assigned to a particular project with a high degree of accuracy. These costs can include PI and project staff salaries and fringe benefits as well as project travel, project supplies, equipment and subject payments.

FACILITIES and ADMINISTRATION (F&A) COSTS

Also called “indirect costs” are those costs incurred for common or joint objectives that cannot be readily assigned to a particular sponsored project, instructional activity or other institutional activity. Facility and administration are the two components comprising F&A costs.

Facility
  • Building and Equipment Depreciation
  • Operations and Maintenance Expense: Utilities, maintenance and repair of UB buildings;
  • Library: Library operations including the purchase of books, journals and serials, less any applicable credits.
Administrative
  • General Administration: Administrative salaries and expenses of offices such as the president, provost, human resources and purchasing;
  • Department Administration: Administrative salaries and expenses of department and deans' offices;
  • Sponsored Project Administration: Expenses of SPS, ORA, CRO, and related activities.

MTDC and TDC bases

The F&A applied to any project is the product of the F&A cost rate and a Direct Cost Base. We establish the F&A rate and base through negotiations with the federal government. The RF/UB federally approved base is a Modified Total Direct Cost (MTDC) base. MTDC means all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000.

A Total Direct Cost (TDC) base includes all direct costs of a project with no exclusions.

Occasionally a sponsor will publish a different base that must be applied for that program. For example, some NYSTAR programs limit the F&A base to salary/wages and fringe benefits only. UB accepts a restricted base as a condition of an award. (See below for F&A sponsor limits, exceptions and details.)

Off-Campus

A project is considered “off-campus” if it meets the following criteria:

  • An off-campus site is used for a period of at least 90 consecutive days; and
  • Investigators plan to spend at least 20% of project salaries at those off-campus sites

(See below for details on projects conducted partially on and partially off campus)

F&A Rate Types

Exceptions to F&A Rate Agreement Rates