Indirect Costs (F&A)

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Facilities and Administrative Costs (F&A) Overview

These are also commonly referred to as Overhead, Indirect Costs, Indirects, or IDC. The University typically negotiates the F&A rates with the Department of Health and Human Services (DHHS) every 4-5 years.  The indirect cost rates are applied to either a Total Direct Cost (TDC) or a modified total direct cost amount (MTDC) basis.

Current Harvard Chan School F&A Rates (6/17/22)

Type From To Rate% Locations Applicable To
Predetermined 7/1/2019 6/30/2024 59.5% On-Campus Research
Predetermined 7/1/2019 6/30/2024 45% On-Campus Other Sponsored Activities
Predetermined 7/1/2019 6/30/2024 26% Off-Campus All Programs

Predetermined federal indirect cost rates have been negotiated through June 30, 2024. For rates beyond July 1, 2023, use the same rates and conditions as those cited for fiscal year ending June 30, 2024.

Harvard Chan School Historical F&A Rate Agreements

Three Separate Federal F&A Rates

There are three separately negotiated federal rates: University Area, Harvard Medical School, and the Harvard T.H. Chan School of Public Health.

Components of F&A Rates

Costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. For example:

  • Departmental administration
  • General administration
  • Library costs
  • Building utility and maintenance costs

Federal F&A Rate Base/Exclusions

Total direct costs excluding capital expenditures (buildings, individual items of equipment; alterations and renovations), that portion of each subaward in excess of $25,000; hospitalization and other fees associated with patient care whether the services are obtained from an owned, related or third party hospital or other medical facility; rental/maintenance of off-site activities; student tuition remission and student support costs (e,g., student aid, stipends, dependency allowances, scholarships, fellowships).

Fringe Benefits Rates Overview

The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Rates 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). 

FY22 Stipendee Post Docs (object code 6450) will be assessed a flat rate of $10,098 per year, or $842 per month. For more information, view this PDF showing the FY22 rate breakdown for stipendee post docs.

FY23 Stipendee Post Docs (object code 6450) will be assessed a flat rate of $9,563 per year, or $797 per month. For more information, view this PDF showing the FY23 rate breakdown for stipendee post docs.