Fringe Benefits Overview
The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of the Federal F&A Rate Agreement. Fringe benefits are the associated employee costs such as health plan expenses, pension plan expenses and workman's compensation expenses, among others. The University has negotiated fringe benefit rates with its cognizant federal agency (DHHS).
FY 2023 Fringe Benefits Rates
| Salary Group | Payroll Object Code | FY23 University Area | FY23 Medical/Dental1 | FY23 Harvard Chan School of Public Health2 |
|---|---|---|---|---|
| Faculty | 6010, 6020, 6030, 6040 | 22.1% | 21.9% | 23.3% |
| Exempt (Admin & Professional, OT Eligible) | 6050, 6051 | 28.2% | 28.0% | 29.4% |
| Unions (Clerical/Technical, Service and Trade) | 6070, 6071, 6080 | 44.5% | 44.3% | 45.7% |
| Post Doc** | 6150 | 25.3% | 25.1% | 26.5% |
| Teaching Assistants | 6152 | 15.5% | 15.3% | 16.7% |
| Temporary | 6090, 6120 | 9.9% | 9.9% | 9.9% |
| Vacation - Exempt3 | 6050 only | 8.8% | 8.8% | 8.9% |
| Vacation - Unions4 | 6070 only | 9.3% | 9.3% | 9.3% |
| Extra Compensation - Pensionable | 6190-6191 | 15% | 15% | 15% |
| Extra Compensation - Nonpensionable | 6200-6204 | 8% | 8% | 8% |
Federal proposals must use the negotiated rate for future years
The Harvard Medical School includes tubs 490, 505, 510, 515, 520, 565, 570 and 550. The Harvard Chan School of Public Health includes tub 275.
**Stipendee Post Docs (object code 6450) will be assessed a flat rate of $ 9,536 per year, or $ 797 per month. For more information, please view this PDF showing the FY23 rate breakdown for stipendee post docs.
1Regular rates (except the temps rate) include the supplemental rate of -.2%.
2Regular rates (except for the temps rate) include the supplemental rate of 1.2%.
3Vacation salary for exempts and non-exempts (6052 and 6072) will also be assessed the regular fringe rate, but vacation pay and related regular fringe will be immediately reimbursed to tubs through an automated allocation in separate object codes set up for this purpose (6054 + 6274 for exempts; 6074 + 6284 for non-exempts).
4Vacation payouts for exempts and non-exempts will also be assessed the extra comp fringe rate but vacation payouts and related extra compensation fringe will be immediately reimbursed to tubs through an automated allocation in separate object codes set up for this purpose (6206 for exempts, 6208 for non-exempts, and 6323 for extra comp fringe).
FY 2024 Fringe Benefits Rates
Harvard has received approval from the Federal government to consolidate our 6 fringe benefit rates into 3 rates beginning in FY2024. Federal and non-federal outgoing proposals should now use the consolidated rates below.
|
Harvard T. H. Chan School of Public Health |
Staff (6050, 6070) |
Academic (6010, 6020, 6030, 6040, 6150) |
Other (6152, 6090, 6120) |
Pensionable Extra Compensation (6190, 6191) |
Non-Pensionable Extra Compensation (6200-6205, 6207) |
|---|---|---|---|---|---|
|
Fringe Benefits1 |
32.7% |
22.5% |
9.8% |
15.0% |
8.0% |
|
Vacation Fringe2,3 |
9.5% |
- |
- |
- |
- |
|
Total Fringe |
42.2% |
22.5% |
9.8% |
15.0% |
8.0% |
1Regular rates (except for the temps rate) include the supplemental rate of 1.0%.
2Vacation salary for exempts and non-exempts (6052 and 6072) will also be assessed the regular fringe rate, but vacation pay and related regular fringe will be immediately reimbursed to tubs through an automated allocation in separate object codes set up for this purpose (6054 + 6274 for exempts; 6074 + 6284 for non-exempts).
3Vacation payouts for exempts and non-exempts will also be assessed the extra comp fringe rate but vacation payouts and related extra compensation fringe will be immediately reimbursed to tubs through an automated allocation in separate object codes set up for this purpose (6206 for exempts, 6208 for non-exempts, and 6323 for extra comp fringe).
Stipendee Post Docs (object code 6450) will be assessed a flat rate of $10,749 per year, or $896 per month. For more information, please see PDF showing the FY24 rate breakdown for stipendee post docs. A digitally accessible version of the FY24 rate breakdown for stipendee post docs is also available.
Contacts
- Sherry Cao – (617) 495-2691 or sherry_cao@harvard.edu
- Judith Ryan – (617) 495-9047 or judith_ryan@harvard.edu