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Employee Benefits Rates

last updated 07/03/14

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Rate Description

Type of pay it covers

FY 2014
FY 2015
FY 2016
(Projected)
FY 2017
(Projected)
FY 2018
(Projected)
FY 2019
& thereafter
(Projected)

Full non-Federal

Benefits-eligible employees paid from non-Federal funds

27.2%
27.2%
27.4%
27.6%
27.8%
28.0%

Full Federal

Benefits-eligible employees paid from Federal funds (direct federal and federal flow-through funds.)

27.0%
27.8%
28.0%
28.2%
28.4%
28.6%

Statutory

Temporary employees, supplemental pay to regular employees

6.5%
6.1%
6.1%
6.1%
6.1%
6.1%

Graduate School student

TGS teaching assistants, research assistants, graduate assistants

2.0%
2.3%
2.3%
2.3%
2.3%
2.3%

Other student

Hourly wages to student workers, non-Graduate School graduate students

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

Exempt

Federal Work Study salaries & wages, KSM consulting

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

To facilitate the budgeting of grant and contract proposals to external agencies, the Office of Business and Finance has provided a five-year rate projection. Rates for fiscal years 16-19 are estimates - they are contingent upon a yearly Federal negotiation process.



Fiscal Year

Full Non-Federal

Full Federal

Statutory

TGS Student

1998-99 (9/1/98-4/30/99)

19.25%

NA

NA

NA

1998-99 (5/1/99-8/31/99)

18.00%

NA

NA

NA

1999-00

18.00%

16.65%

NA

NA

2000-01

18.85%

17.50%

NA

NA

2001-02 (9/1/01-2/28/02)

20.75%

19.75%

NA

NA

2001-02 (3/1/02-8/31/02)

18.25%

17.25%

NA

NA

2002-03

19.70%

18.70%

NA

NA

2003-04

23.40%

22.10%

6.60%

1.80%

2004-05

23.00%

22.10%

6.60%

1.80%

2005-06

24.70%

23.40%

7.00%

1.80%

2006-07

25.30%

24.00%

7.00%

1.80%

2007-08

24.00%

22.40%

6.70%

1.70%

2008-09

24.10%

21.90%

6.60%

1.70%

2009-10

24.50%
23.00%
6.80%
1.90%

2010-11

25.50%

24.00%

6.80%

1.80%

2011-12

27.00%
25.70%
6.90%
2.00%

2012-13

27.20%
26.20%
6.90%
2.00%
2013-14 27.20% 27.00% 6.50% 2.00%
2014-15 27.20% 27.80% 6.10% 2.30%

2015-16 (projected)

27.40%
28.00%
6.10%
2.30%
2016-17 (projected) 27.60% 28.20% 6.10% 2.30%
2017-18 (projected) 27.80% 28.40% 6.10% 2.30%
2018-19&thereafter (projected) 28.00% 28.60% 6.10% 2.30%

How to Calculate Employee Benefits Across Multiple Fiscal Years:

  • Determine start date of project (e.g., July 1, 2011).
  • Identify the number of months in the budget period that will be assessed at each FY benefits rate (e.g. 2 months at the FY 11 rate and 10 months at the FY 12 rate).
  • Divide the salary total for the budget period by the number of months in the budget period (e.g. $45,000 / 12 = $3,750).
  • Multiply the monthly salary total by the number of months at the first benefits rate and the monthly salary total by the number of months at the second benefits rate. (e.g. [$3,750 x 2 x 25.50%] + [$3,750 x 10 x 27.00%] = $1,913 + $10,125 = $12,038 total budget-year benefits costs.)
  • Repeat for remaining budget periods.

For ease of calculation, you may wish to use the blended rate "quick chart". The resulting dollar figure should be entered on your budget pages. Do not, however, list the blended rates on your budget page as though they are Northwestern's actual benefits rates. Instead, use the budget justification statement shown below.


Budget justification statement for proposal budgets:

Add the following statement to all federal proposal budget justifications:

Employee benefits have been calculated based on the following DHHS approved rates:

  • 9/1/13- 8/31/14.... 27.00%
  • 9/1/14- 8/31/15.... 27.80%
  • 9/1/15- 8/31/16.... 28.00% (estimated)
  • 9/1/16- 8/31/17.... 28.20% (estimated)
  • 9/1/17- 8/31/18.... 28.40% (estimated)
  • 9/1/18- 8/31/19 & thereafter.... 28.60% (estimated)

Add the following statement to all non-federal proposal budget justifications:

Employee benefits have been calculated based on the following DHHS approved rates:

  • 9/1/13- 8/31/14.... 27.20%
  • 9/1/14- 8/31/15.... 27.20%
  • 9/1/15- 8/31/16.... 27.40% (estimated)
  • 9/1/16- 8/31/17.... 27.60% (estimated)
  • 9/1/17- 8/31/18.... 27.80% (estimated)
  • 9/1/18- 8/31/19 & thereafter.... 28.00% (estimated)


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