Fringe Benefit

	Apply to Accounts	FY23	FY24	Costs Recorded in Account
Faculty	1011 - Faculty 9/10 mo. 1012 - Faculty 12 mo.	26.7%	28.8%	2790 - Fringe rate Faculty
Staff	1013 - Exempt staff 1014 - Non-exempt staff	37.3%	39.2	2791 - Fringe rate Staff
Legislated Benefit	2071 –Faculty 2072 –Exempt staff (C1) 2073 –Non-exemptstaff (C1) 2080 –Summer salaries 2085 –Supplemental Pay 2110 –Overtime 2120 –Shift differential 2130 –On call pay 2140 –Bonus Payments 2074 –College Work study (summer) 2075 –Students (other than CWS) (summer) 2090 –Contractual employee (C2) (Until FY15)	8.0%	8.3%	2793 - Fringe rate Legislated Benefit
Limited Benefit	1021 - Post Docs/Fellows 2090 - Contractual employee (C2) (FY16+)	19.5%	18.8%	2792 - Fringe rate Limited Benefit
Students	1020 - Graduate Assistants 2074 - College Work Study 2075 - Students (other than CWS)	0%	0%	N/A
Other	2196 - Accrued Leave Payout	0%	0%	N/A

University of Maryland, Baltimore