Benefit Rates - FY 2014
The nine benefit rates listed below are in effect beginning 7/1/2013. The three RIT rates
are applied to employees whose salaries are charged to RIT operating accounts and all
projects except NTID operating and Federal grants and contracts. The six NTID and
Federal rates have been approved by the US Department of Health and Human Services,
RIT’s cognizant federal agency, for use during fiscal year 2014. The rates are based upon
prior year’s actual benefit expenses, as well as anticipated rate increases for certain
benefits such as health insurance during the current fiscal year. Refer to information
below to determine which salary types are included in each salary pool.
Salary Pool
RIT Full-time
RIT Part-time Regular
RIT Part-time Other
FY 2014 Benefit Rates
38.0%
15.8%
8.0%
The following benefit rates are the approved benefit rates in effect beginning 7/1/2013.
Salary Pool
NTID Full-time
NTID Part-time Regular
NTID Part-time Other
Federal Full-time
Federal Part-time Regular
Federal Part-time Other
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FY 2014 Approved Benefit Rates
37.3%
16.6%
7.8%
25.5%
15.5%
7.5%
All benefits including employee, dependent and retiree tuition waivers are
included in the RIT and NTID Full-time rates.
Extended Part-time employees, whose standard hours are between 20 and 39
hours per week, are assessed the Full-time rates.
Part-time Regular employees (who regularly work 20 or less hours per week) are
entitled to participate in the university’s retirement plan (and receive the RIT
match).
The RIT and NTID Part-time Other rates are generally applied to faculty summer
contracts, additional payments, special assignments and other payments that
included only statutory benefits (e.g., Social Security, Medicare, etc.)
The Federal rates apply to employees (both RIT and NTID) whose salaries are
charged to federal government grants and contracts. The full-time rate does not
include dependent tuition waivers, since they are an unallowable expense (OMB
A-21).
The RIT rates are applied to employees whose salaries are charged to state and
private grants and contracts.
The benefit rates are renegotiated with the federal government annually based upon
actual benefit expenses incurred in a prior fiscal year. Any difference between the
calculated rate and the actual cost for the base period will be reflected in the new rate. For
example, if actual expenses incurred in fiscal year 2013 are less than the estimated
amount, the rate for the following fiscal year’s rate (2015) may be lower.
Each month, after all payrolls for the period have been posted to the general ledger,
Accounting runs a process to calculate total benefit expenses (total wages paid to all
employees, by department, in each salary pool multiplied by the appropriate fringe
benefit rate). This amount is charged to each department's "benefits-pooled expenses"
(object code 72050) and is reflected on the monthly department statement or project
statement.
When processing journal entries to move salary expenses from one department to
another, do not move benefit expenses. When the benefit allocation is run during the
month-end closing process, the benefit expense will be recalculated based upon the total
salary expenses for the period.
Salary Types for Benefit Rate Calculation
Full-time Rate Pool
RIT (38.0% rate), NTID (37.3% rate), Federal Grants (25.5% rate)
Object Code Full-Time Salary Description
70050
Admin/Professional
70055
Non-Op Admin/Professional
70100
Academic Admin (Ranked Faculty)
70150
Tenured/Tenure Track Faculty
70250
Educational Development Faculty
70300
Visiting Faculty Full-time
70325
Non-Tenure Track Faculty
70350
Post Doctoral Professional
70450
Technical, Clerical, Secretarial
70500
Maintenance, Food Service & Security
70820
Ext P/T Hourly Admin/Prof - Salaries
70825
Extended Part-time Salaried Admin/Prof - Salaries
70830
Extended Part-Time Visiting Faculty
70840
Extended Part-Time Technical, Clerical, Secretarial
70845
Extended Part-Time Maintenance, Food Service, Security
71910
Advanced FT Government Unallowable Salaries
Part-time Regular Rate Pool
RIT (15.8% rate), NTID (16.6% rate), Federal Grants (15.5% rate)
Object
Code
70600
70610
70750
70800
Part-time Salary Description
Regular Admin/Professional Part-Time
Hourly Part-Time Admin/Prof - Salaries
Technical, Clerical, Secretarial Part-time
Maintenance, Food Service & Security Part-time
Part-time Other Rate Pool
RIT (8.0% rate), NTID (7.8% rate), Federal Grants (7.5% rate)
Object Code Part-time Salary Description
70400
Adjunct Faculty
70550
Faculty Summer
70555
Faculty Course Overload
70650
Visiting Faculty Part-time
70850
Temporary Professional
70900
Regular Professional Staff Special Assignment
70925
Faculty Special Assignment
70950
Regular Hourly Special Assignment
70955
Severance (Professional & Hourly)
70975
One-Time Comp Payment
70976
Non-Op One-Time Comp Payment
71000
Temporary Hourly
71010
Living Allowance - Salaries
71020
Telecomm Allowance - Salaries
71025
Non-Op Telecomm Allowance - Salaries
71100
Interns-Non-RIT Students
71920
Advanced Part-Time Government Unallowable Salaries
Student Employees
RIT (0% rate), NTID (0% rate), Federal Grants (0% rate)
Object Code
Student Salary Description
71050
Interns-RIT Students
71125
Other Graduate Assistant Hourly
71130
Graduate Assistant Hourly
71135
Graduate Grading Assistant
71140
Graduate Technical Assistant
71145
Graduate Teaching Assistant
71150
Graduate Assistant
71155
Graduate Assistant Awards
71200
Undergraduate Teaching Assistant
71250
Student
71300
Co-op
71350
Federal Work Study
71400
Off-Campus Community Service FWS
71450
On-Campus Community Service FWS