Fringe Benefit Rates

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	$3,623
07/01/2023 – 06/30/2024	$3,985
07/01/2024 – 06/30/2025	$4,384
07/01/2025 – 06/30/2026	$4,822
07/01/2026 – 06/30/2027	$5,305
07/01/2027 – 06/30/2028	$5,836
07/01/2028 – 06/30/2029	$6,419

*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, workers compensation, unemployment, retirement, and health & life insurance.

**Health insurance rates take into consideration that GA’s 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.