Cornell charges accounts for the cost of employer and state-provided benefits based on an average "pooled" rate rather than specific charges for an individual's benefit costs. When students are registered and appointed to a student position, they are exempt from benefit charges.
Endowed college benefit rates are developed by staff from the Division of Financial Affairs, Office of Human Resources, and the Division of Planning and Budget. The application of a particular rate is based on the object code.
The contract college rate is established by New York State, with an additional component for Cornell-provided benefits. Contract college benefit charges are associated with externally funded activities. Benefit rates are approved by the federal government as a condition of being charged against sponsored funds.