All personnel actions affecting funding for positions also affect fringe benefits. Budget revisions between account (object) numbers many times require a change in benefits as well.
Each personnel GL account number has a corresponding percentage rate to identity the calculated amount for any fringe benefits associated with a budget revision as shown in the Fringe Rates to the left. Department managers and other departmental staff should be aware of the costs of associated benefits when initiating a change in a personnel account number.
Please review the personnel account codes at left to find the appropriate fringe benefit rate on the right.
| Account Name | GL Account | Non-SPNSR | SPNSR | |
|---|---|---|---|---|
| Staff | ||||
| Salaried Full-Time | 511011 | 31.10% | 35.00% | |
| Supplemental | 511015 | 12.40% | 12.40% | |
| Salaried Part-Time | 511061 | 8.00% | 8.00% | |
| Hourly Full-Time | 521511 | 31.10% | 35.00% | |
| Hourly Part-Time | 521521 | 8.00% | 8.00% | |
| Hourly PEAK | 521525 | 8.00% | 8.00% |
| GL Account | Account Name | FY26 Fringe Rate (NON SPNSR) | FY26 Fringe Rate (SPNSR) |
|---|---|---|---|
| 511021 | Salary - Faculty Full Time | 31.10% | 35.00% |
| 511025 | Salary - Faculty Supplemental | 12.40% | 12.40% |
| 511031 | Salary - Limited Benefits | 19.00% | 19.00% |
| 511040 | Salary - Faculty Summer | 31.10% | 35.00% |
| 511045 | Salary - Faculty Overload | 31.10% | 35.00% |
| 511051 | Salary - Faculty Part Time | 8.00% | 8.00% |
| GL Account | Account Name | FY26 FRINGE RATE (All Funds) |
|---|---|---|
| 521541 | Wages - GRA/GTA | 9.50% |
| 521551 | Wages - GRA Qual Flat Rate (Grants Only) | 9.50% |
| 521561 | Wages - GRA Spnsr Disallow (Grants Only) | 9.50% |
| 521571 | Wages - GRA Qual 16% (Grants Only) | 9.50% |
| GL Account | Account Name | FY26 Fringe Rate (All Funds) |
|---|---|---|
| 521531 | Wages - Student | 0.20% |
