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Employee Benefit Rates

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Endowed Corresponding Salary
Object Code(s)
7/1/08 - 6/30/09
7/1/09 - 6/30/11
7/1/11 - 6/30/12
7/1/12 -
Until
Amended
Full Benefit Rate: the rate charged to salary expenditures associated with most employees (i.e., those eligible for the university's standard benefits, as well as mandated coverage) 5000, 5010, 5020, 5050, 5100, 5105, 5110, 5120, 5130, 5140, 5160, 5180, 5200, 5255, 5256, 5257, 5258, 5259, 5260, 5300, 5320, 5340, 5350, 5370, 5410, 5420, 5430
33.0% 34.0% 35.0% 36.0%
Minimum Benefit Rate: the rate charged to salary expenditures associated with employees whose appointments require only mandated coverage 5030, 5040, 5060, 5150, 5261, 5298, 5305, 5325, 5355, 5360, 5400, 5450, 5460
10.0% 10.0% 10.0% 10.0%
Zero Benefit Rate: the rate charged to salary expenditures associated with employees who are generally exempt from mandated coverage and are not eligible for any other employee benefits (e.g., student employees during the academic year) 5299, 5440, 5500, 5505, 5510, 5515, 5520, 5525, 5530, 5555, 5560, 5565, 5570, 5580, 5585, 5590, 5595 0.0% 0.0% 0.0% 0.0%
Contract Colleges
FY 10
7/1/09 - 6/30/10
FY 11
7/1/2010 - 6/30/2011
FY 12
7/1/11 Until Amended
Federal and federal flow-through funds 44.30% 46.60% 46.00%
Non-federal funds 48.96% 53.02% 52.72%
Unrestricted funds, endowment income, alumni gifts 0.0% 0.0% 0.0%

Per DHHS Rate Agreement as of December 14, 2011

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