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

Currently the Research Foundation has six categories for Fringe Benefit Rates as shown in the table below. Subsequent years will use the FY26 rates. Rates updated 2/3/22.

 

FY 2023

FY 2024 FY 2025 FY 2026 FY 2027
 

7/1/22-

6/30/23

7/1/23-

6/30/24

7/1/24-

6/30/25

7/1/25-

6/30/26

7/1/26-

6/30/27

Research Foundation Employees

40.00%

41.50% 42.00% 42.00% 43%
SUNY Summer-only Appointments

14.00%

14.00% 14.50% 14.50% 14.50%
Graduate Students

13.00%

13.00% 14.50% 15.00% 15.5%
SUNY Undergraduate Students

6.00%

6.00% 6.00% 6.00% 6.00%
Research Foundation Post-Doctoral Employee

23.00%

26.00% 27.00% 27.00% 27.00%
SUNY Employees (IFR)

63.72%

62.40% 63.39% 64.39% 65.42%

F&A or Indirect Cost Rates

Type


On-Campus

Off-Campus

Fiscal Year 2023 2024 2025 2023 2024 2025
Research

Federal or federal flow through

60% MTDC 60.5% MTDC

61%

MTDC

26% MTDC

26% MTDC
26% MTDC
Non-Federal 60% TDC
60.5% TDC

61%

TDC

26% TDC 26% TDC
26% TDC
Instruction

Federal or federal flow through

55.5% MTDC
55.5% MTDC

55.5% MTDC

26% MTDC

26% MTDC
26% MTDC
Non-federal

55.5% TDC

55.5% TDC

55.5% TDC

26% TDC

26% TDC
26% TDC
Other Sponsored Programs
Federal or federal flow through 42% MTDC
42% MTDC

42% MTDC

26% MTDC

26% MTDC
26% MTDC
Non-federal 42% TDC
42% TDC

42% TDC

26% TDC

26% TDC
26% TDC
Clinical Trials
Federal or federal flow through 60% MTDC
60.5% MTDC

61% MTDC

26% MTDC

26% MTDC
26% MTDC
Non-federal 26% TDC
26% TDC

26% TDC

26% TDC

26% TDC
26% TDC
IPA
Federal or federal flow through 8.5% MTDC
8.5% MTDC

8.5% MTDC

8.5% MTDC

8.5% MTDC
8.5% MTDC
Non-federal 8.5%
TDC
8.5%
TDC

8.5% TDC

8.5%
TDC

8.5% TDC
8.5% 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