Temple Logo
Contoller's Home Temple Home

GRANT AND CONTRACT ACCOUNTING

  
Department Directory

Indirect Cost and Fringe Benefit Rates

 
 
Grant Accounting Home

Temple University Fringe Benefit Rate Components For The Fiscal Year 2004-2005

Full Time:
Government Agreement
All Other
Health and life insurance 13.50% 13.50%
FICA - OASDI 5.99% 5.99%
FICA - Medical 1.45% 1.45%
Pension 8.15% 8.15%
Employee/Dependent Tuition* 0.64% 1.44%
Workers' compensation 0.93% 0.93%
Unemployment compensation 0.30% 0.30%
Post-retirement & early retirement benefits 5.06% 5.06%
Study Leave 0.66% 0.66%
Benefits Management 0.32% 0.32%
Total: 37.00% 37.80%
     
Part Time:
FICA - OASDI 6.20% 6.20%
FICA - Medical 1.45% 1.45%
Workers' compensation 0.85% 0.85%
Total: 8.50% 8.50%
     
Post Doc:
Health and life insurance 15.52% 15.52%
FICA - OASDI 6.20% 6.20%
FICA - Medical 1.45% 1.45%
Workers' compensation 0.83% 0.83%
Total: 24.00% 24.00%
     
Graduate Students:
Health and life insurance 9.66% 9.66%
FICA 0.39% 0.39%
Workers' compensation 0.95% 0.95%
Total: 11.00% 11.00%

Based on 2002-2003 Actuals with the exception of the Post-Doc based on Projections.

Prepared by: Stephen Tustin, Associate Controller

*The rate applied to government sponsored agreements excludes the cost of dependent tuition and is applied to Federal (3X, 40), State (42) and Local (43) centers.

Go to Grant Accounting