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Benefit Rates - FY 2012

Six benefit rates have been approved by the US Department of Health and Human Services, RIT's cognizant federal agency, for use during fiscal year 2012. 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.

The following benefit rates are in effect from 7/1/2011 - 6/30/2012.

Salary Pool FY 2012 Benefit Rate
RIT Full-time & Part-time Regular 36.9%
RIT Part-time Other 8.2%
NTID Full-time & Part-time Regular 39.0%
NTID Part-time Other 8.6%
Federal Full-time Regular 30.3%
Federal Part-time Other 8.6%
  • All benefits are included in the RIT and NTID full-time rates, including employee and dependent tuition waivers.
  • Since part-time regular employees (20 or more hours per week) are entitled to receive many of the same benefits as regular full time employees, the full-time benefit rate is applied.
  • The Government 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 full-time rate is applied to employees in the full-time rate pool 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 2011 are less than the estimated amount, the rate for the following fiscal year's rate (2013) 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 Groupings for Benefit Rate Calculation

Full-time Rate Pool

RIT (36.9% rate), NTID (39.0% rate), Federal Grants (30.3% rate)

Object Code Full-Time Salary Description
70050 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
70600 Regular Admin/Professional Part-Time
70610 Hourly Part-Time Admin/Prof - Salaries
70750 Technical, Clerical, Secretarial Part-time
70800 Maintenance, Food Service & Security Part-time
70820 Ext P/T Hourly Admin/Prof - Salaries
70825 Extended Part-time Salaried Admin/Prof - Salaries
70830 Extended Part-Time Visiting Faculty
70835 Extended Part-Time Educational Development
70840 Extended Part-Time Technical, Clerical, Secretarial
70845 Extended Part-Time Maintenance, Food Service, Security

Note: the Government rate (30.3%) will be applied to RIT & NTID employee salary expenses in the full-time rate pool charged to federal funded grants and contracts.

Part-time Rate Pool

RIT (8.2% rate), NTID (8.6% rate), Federal Grants (8.6% 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
71000 Temporary Hourly
71010 Living Allowance - Salaries
71020 Telecomm Allowance - Salaries
71100 Interns-Non-RIT Students

Student Employees

Both RIT (0%) & NTID (0%)

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