Fringe Benefit Rate Estimates
The University of Nebraska at Omaha, Office of Business and Finance has established, by employee subgroup code (ESG code), the following fringe benefit rate *estimates:
| ESG Code | Rate |
|---|---|
| Faculty – J,K,L | 27.10% of salary |
| Staff – Managerial/Professional – B | 29.50% of salary |
| Staff – Office/Service – C | 33.50% of salary |
| Administrative – M1, N1 | 22.40% of salary |
| Graduate Assistantships | See Below |
| Part-time (less than 0.05 FTE) Employees; including part-time student workers | 7.97% of salary |
Graduate assistantship (GA) benefits include tuition, health insurance, and workers compensation (0.32% of salary). Tuition rates are estimated at resident tuition rates times the estimated number of credit hours (min of 12 per year).
Tuition rates include a 2.75% annual increase. **GA health insurance is estimated at the following rates with a 10% annual increase:
| 07/01/2022 – 06/30/2023 | $2,863 |
| 07/01/2023 – 06/30/2024 | $3,150 |
| 07/01/2024 – 06/30/2025 | $3,465 |
| 07/01/2025 – 06/30/2026 | $3,811 |
| 07/01/2026 – 06/30/2027 | $4,192 |
| 07/01/2027 – 06/30/2028 | $4,611 |
| 07/01/2028 – 06/30/2029 | $5,072 |
*Per our Rate Agreement, fringe benefits are specifically identified to each employee and are charged individually as direct costs to sponsored projects. Therefore, a higher or lower rate may be estimated on a case-by-case basis, if justified in the proposal. Benefits include FICA, worker's compensation, unemployment, retirement, and health & life insurance.
**Health insurance rates take into consideration that GAs must pay 21% of the cost of their individual health benefit. This is applicable to all funding sources including but not limited to state and sponsored project accounts.