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last updated 11/12/09
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At the request of the University's cognizant agency, the Department of Health and Human Services, Northwestern calculated and negotiated two additional employee benefits rates for FY 2004: a Graduate School student rate, applicable to full-time Graduate School students receiving pay for service as teaching assistants, research assistants, or graduate assistants; and a statutory rate, applicable to salary and wages that qualify only for those benefits mandated by statute (Social Security, Medicare, workers' compensation insurance, and unemployment insurance). The benefits eligibility of these two populations was determined to be sufficiently different from the general employee population to warrant separate benefits rates.
Another change for FY 2004 was that student hourly wages, formerly assessed a full benefits charge, will be exempted from any benefits charge. Also exempted from a benefits charge are any graduate students not enrolled in the Graduate School who are working as teaching assistants, research assistants, or providing some other form of service, since the University does not subsidize part of the hospitalization insurance premium for them.
|
Rate Description |
Type of pay it covers |
FY 2008
|
FY 2009 |
FY 2010 |
FY 2011 |
FY 2012 (Projected) |
FY 2013
(Projected) |
FY 2014
& thereafter (Projected) |
|
Full non-Federal |
Benefits-eligible employees paid from non-Federal funds |
24.0%
|
24.1% |
24.5%
|
25.3%
|
25.6%
|
25.9%
|
26.2%
|
|
Full Federal |
Benefits-eligible employees paid from Federal funds (direct federal and federal flow-through funds.) |
22.4%
|
21.9% |
23.0%
|
23.7%
|
24.0%
|
24.3%
|
24.6%
|
|
Statutory |
Temporary employees, supplemental pay to regular employees |
6.7%
|
6.6% |
6.8%
|
6.8%
|
6.8%
|
6.8%
|
6.8%
|
|
Graduate School student |
TGS teaching assistants, research assistants, graduate assistants |
1.7%
|
1.7% |
1.9%
|
1.9%
|
1.9%
|
1.9%
|
1.9%
|
|
Other student |
Hourly wages to student workers, non-Graduate School graduate students |
0.0%
|
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%
|
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 06-10 are estimates - they are contingent upon a yearly Federal negotiation process.
| Fiscal Year |
Full NonFederal |
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 (projected) |
25.30% |
23.70% |
6.80% |
1.90% |
2011-12 (projected) |
25.60%
|
24.00%
|
6.80%
|
1.90%
|
2012-13 (projected) |
25.90%
|
24.30%
|
6.80%
|
1.90%
|
2013-14 & thereafter (projected) |
26.20%
|
24.60%
|
6.80%
|
1.90%
|
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.
Add the following statement to all federal proposal budget justifications:
Employee benefits have been calculated based on the following DHHS approved rates:
Add the following statement to all non-federal proposal budget justifications:
Employee benefits have been calculated based on the following DHHS approved rates:
Effective 9/1/03, object code 0080 will no longer be used for benefit charges. Several new object codes have been established to accomodate the new rate structure as follows:
0180 |
FRINGE BENEFITS REGULAR |
0181 |
FRINGE BENEFITS STATUTORY |
0182 |
FRINGE BENEFITS STUDENT |
0183 |
FRINGE BENEFITS NRSA HEALTH/DE |
Appropriate objects of expense will be opened automatically for all active sponsored accounts for FY04 charges.
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