Fringe Benefit Table

Estimate of fringe benefit percentages from July 1, 2026, through June 30, 2027. To be used on grant/contract proposals.

Annual Salary Retirement Self=Managed Plan (SMP) Employer Normal Cost Rate is 7.6%
11.88%
660100
Health Insurance Quality Care Rates - Member and two or more dependents
660120
Medicare This rate will remain at 1.45%
1.45%
660130
Dental Insurance Quality Care Rates - Member and two or more dependents
660140
Life Insurance
$13.72
660150
Fringe Amount Benefit %
10,000 1,158 40,509 145 968 326 43,107 431.07%
12,500 1,448 40,509 181 968 326 43,432 347.46%
15,000 1,737 40,509 218 968 326 43,758 291.72%
17,500 2,027 40,509 254 968 326 44,084 251.91%
20,000 2,316 40,509 290 968 326 44,410 222.05%
22,500 2,606 40,509 326 968 326 44,735 198.82%
25,000 2,895 40,509 363 968 326 45,061 180.24%
27,500 3,185 40,509 399 968 326 45,387 165.04%
30,000 3,474 40,509 435 968 326 45,713 152.38%
35,000 4,053 40,509 508 968 326 46,364 132.47%
40,000 4,632 40,509 580 968 326 47,016 117.54%
45,000 5,211 40,509 653 968 326 47,667 105.93%
50,000 5,790 40,509 725 968 326 48,319 96.64%
55,000 6,369 40,509 798 968 326 48,970 89.04%
60,000 6,948 40,509 870 968 326 49,622 82.70%
65,000 7,527 40,509 943 968 326 50,273 77.34%
70,000 8,106 40,509 1,015 968 326 50,925 72.75%
75,000 8,685 40,509 1,088 968 326 51,576 68.77%
80,000 9,264 40,509 1,160 968 326 52,228 65.28%
85,000 9,843 40,509 1,233 968 326 52,879 62.21%
90,000 10,422 40,509 1,305 968 326 53,531 59.48%
95,000 11,001 40,509 1,378 968 326 54,182 57.03%
100,000 11,580 40,509 1,450 968 326 54,834 54.83%
105,000 12,159 40,509 1,523 968 326 55,485 52.84%
110,000 12,738 40,509 1,595 968 326 56,137 51.03%
115,000 13,317 40,509 1,668 968 326 56,788 49.38%
120,000 13,896 40,509 1,740 968 326 57,440 47.87%
191,300 22,153 40,509 2,774 968 326 66,730 34.88%
212,100 24,561 40,509 3,075 968 326 69,440 32.74%

This is maximum amount a Federal Grant allows without permission.

Extra-help employees' salaries are subject only to Social Security Coverage (6.20%) and Medicare (1.45%), a total of 7.65%.

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