Employee Benefit Rates

Endowed	Corresponding Salary Object Code(s)	7/1/21 - 6/30/24	7/1/24 - 6/30/26	7/1/26 - 6/30/27	Provisional 7/1/27 - Until Amended
Full Benefit Rate: the rate charged to salary expenditures associated with most employees (i.e., those eligible for the university's standard benefits, as well as mandated coverage)	5000, 5010, 5020, 5025, 5050, 5100, 5105, 5110, 5120, 5130, 5140, 5160, 5180, 5200, 5255, 5256, 5257, 5258, 5259, 5260, 5300, 5310, 5315, 5320, 5330, 5340, 5350, 5370, 5410, 5420, 5430	37.0%	35.0%	35.5%	37.0%
Minimum Benefit Rate: the rate charged to salary expenditures associated with employees whose appointments require only mandated coverage	5030, 5040, 5060, 5141, 5150, 5261, 5298, 5305, 5311, 5316, 5325, 5331, 5355, 5360, 5400, 5440, 5450, 5460	10.0%	10.0%	10.0%	10.0%
Zero Benefit Rate: the rate charged to salary expenditures associated with employees who are generally exempt from mandated coverage and are not eligible for any other employee benefits (e.g., student employees during the academic year)	5299, 5445, 5500, 5505, 5510, 5515, 5520, 5525, 5530, 5555, 5560, 5565, 5570, 5580, 5585, 5590, 5595	0.0%	0.0%	0.0%	0.0%

Contract Colleges	FY 21 7/1/20 - 6/30/21	FY 22 7/1/21 - 6/30/22	FY 23 7/1/22 - 6/30/23	FY 24 7/1/23 - Until Amended
Federal and federal flow-through funds	60.50%	66.0%	68.30%	67.10%
Non-federal funds	66.93%	67.09%	68.77%	71.25%
Unrestricted funds, endowment income, alumni gifts	0%	0%	0%	0%

Per DHHS Rate Agreement as of April 2, 2024 (PDF)

Note: Only approved or proposed rates are listed here. Estimated future rates for the development of sponsored proposals are available on the Research Services website.

When Contract College Employee Benefit Charges Apply

Most contract college accounts are not charged benefits directly. In certain instances though, the university is required to reimburse the State of New York for contract college benefits, and accounts are charged the applicable federal or non-federal rate. These instances occur when:

Services are provided under sponsored agreements, except those performed directly for the State of New York and funded by the state’s general purpose operating or capital funds.
Services are paid for with restricted gifts, except those received from university alumni (as individuals, foundations, or corporations), for endowment, or from endowment income.
Services are provided by contract college employees to the endowed divisions of the university.

There are two benefit levels. Per the conditions established by New York State there is no “minimum” benefit rate.

Full Benefit Rate: The rate charged to salary expenditures associated with most employees (i.e. those eligible for benefits or mandated coverage). Includes all Full and Minimum Benefit Rate object codes listed in the Endowed table above.
Zero Benefit Rate: The rate charged to salary expenditures associated with employees who are generally exempt from mandated coverage (e.g., registered students during the academic year) and are not eligible for any other employee benefits). Includes all Zero Benefit Rate object codes listed in the Endowed table above, plus 5041.

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Employee Benefit Rates

When Contract College Employee Benefit Charges Apply