The University negotiates a new Fringe Benefit and Facilities and Administrative (F&A) cost rate agreement with the federal government. The new rates have been loaded to Kuali Research for budget development. 

Facilities & Administrative Costs also known as Indirect Costs are defined by the federal government:

“as those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved”  (2 CFR §200.56)

Fringe Benefit Rate Announcements

Facilities and Administrative (F&A) Cost Rate Agreements

Cost Rate Agreements

Fiscal Year Organized Research (On-Campus) Organized Research (Off-Campus) Sponsored Training (On-Campus) Sponsored Training (Off-Campus) Other Sponsored Activities (On-Campus) Other Sponsored Activities (Off-Campus)
FY 2024 through FY 2027  55.5% 26.0% 50.5% 26.0% 38.0% 26.0%
FY 2018 through FY 2023 54.5% 26.0% 52.2% 26.0% 39.9% 26.0%
FY 2016 through FY 2017 54.0% 26.0% 52.2% 26.0% 39.9% 26.0%

Corporate Clinical Trial and Commercially Sponsored Research Rates: The corporate-sponsored clinical trials rate of 40% of Total Direct Costs (TDC) and the basic/allied research rate for corporate and commercial sponsors of 50% of TDC are not regulated by the rate agreement with the federal government. You can see these rates listed at https://www.umaryland.edu/spa/budgets-and-expenses/fa-cost-rates/.

These rates are applied to either total direct costs (TDC) or "modified total direct costs" (MTDC) as noted. Modified total direct costs consist of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.

Grants or contracts will not be subject to more than one rate. If more than 50 percent of a project is performed off-campus, then the off-campus rate will apply to the entire project.

Any exceptions to the applicable rates must be requested by the Principal Investigator in writing and approved in writing by the Dean. The approved request must be submitted with the proposal to ORD for final approval by the Vice President for Research and Development prior to the processing and campus sign-off of the proposal.

If you have any questions, please contact Rama Camara Spasic, Director, Sponsored Projects Accounting and Compliance at 410-706-7759 or rcamaraspasic@umaryland.edu

Fringe Benefit Rates

Fringe benefits are charged using the rates listed below. 

Faculty and Staff fringe benefits rate include: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, pension, post-retirement health benefits, vacation leave payouts, employee tuition remission and employee assistance and wellness programs.

The Legislated benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, employee tuition remission and employee assistance and wellness programs.

The Limited benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, employee tuition remission and employee assistance and wellness programs.

Faculty

Apply to Accounts FY24 FY25 FY26+ (Proposed) Costs Recorded In Account
1011 – Faculty 9/10 mo.  28.8% 28.5% 29.3% 2790 – Fringe rate Faculty
1012 – Faculty 12 mo. 28.8% 28.5% 29.3% 2790 – Fringe rate Faculty

Staff

Apply to Accounts FY24 FY25 FY26+ (Proposed) Costs Recorded In Account
1013 – Exempt staff  39.2% 39.1% 38.4% 2791 – Fringe rate Staff
1014 – Non-exempt staff 39.2% 39.1% 38.4% 2791 – Fringe rate Staff
2194 – Non-exempt GED Program 39.2% 39.1% 38.4% 2791 – Fringe rate Staff

Legislated Benefit

Apply to Accounts FY24 FY25 FY26+ (Proposed) Costs Recorded In Account
2071 – Faculty 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2072 – Exempt staff (C1) 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2073 – Non-exempt staff (C1) 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2080 – Summer salaries 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2085 – Supplemental Pay 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2110 – Overtime 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2120 – Shift differential 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2130 – On call pay 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2140 – Bonus Payments 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2074 – College Work study  (summer)  8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2075 – Students (other than CWS) (summer) 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit
2090 – Contractual employee (C2) (Until FY15) 8.3% 8.2% 8.2% 2793 – Fringe rate Legislated Benefit

Limited Benefits

Apply to Accounts FY24 FY25 FY26+ (Proposed) Costs Recorded In Account
1021 – Post Docs/Fellows 18.8% 19.4% 20.5% 2792 – Fringe rate Limited Benefit
2090 – Contractual Employee (C2) (FY16+) 18.8% 19.4% 20.5% 2792 – Fringe rate Limited Benefit

Student

Apply to Accounts FY24 FY25 FY26+ (Proposed) Costs Recorded In Account
1020 – Graduate Assistants   0% 0% 0% N/A
2074 – College Work study 0% 0% 0% N/A
2075 – Students (other than CWS) 0% 0% 0% N/A

Other

Apply to Accounts FY24 FY25 FY26+ (Proposed) Costs Recorded In Account
2196 – Accrued Leave Payout 0% 0% 0% N/A

Download the Benefit Planning Rates FY24-FY26