FY26 Fringe Benefits Rates
Washington University in St. Louis has negotiated new predetermined fringe benefit rates with our Federal cognizant agency, the Department of Health and Human Services. These rates and the applicable rate agreement are effective for the period July 1, 2025 through June 30, 2026, see below:
NOTE: It is possible the fringe rates in RMS do not match the above rates dependent upon when DHHS approves our fringe rates and when they are loaded into Workday.
Due to the late approval of the FY26 fringe rates, these rates were loaded into Workday effective with the September payroll. Because Workday calculates fringe benefits based on the fiscal year, any payroll adjustments made for July or August pay periods will trigger a retroactive recalculation. The system will automatically apply the FY26 approved fringe rates to those prior periods. This recalculation will occur across all worktags associated with the affected pay period, even if the adjustment only impacts a subset of them.
Reminders Regarding Fringe Benefit Rate Functionality:
- Effective July 1, 2021, fringe benefits is charged as a flat rate based on job/appointment type (academic, staff, postdoc, clinical fellow, etc.) and funding source (federal/state/local or other).
- Dependent tuition will not be charged to state and local sponsors.
- Workday and RMS will automatically apply the correct fringe rate based on HR appointment type and sponsor information.
- These rates will be updated in RMS for FY2026. Fringes will be charged only on the first $200,000 of base salary per calendar year. This is the fringe cap.
- Once the fringe cap is reached by total base pay during a calendar year, fringes can no longer be charged to a grant even if there are remaining months of allowable salary. Note: Charging of fringe benefits will restart at the beginning of new calendar year.
- The new rate agreement will be available on the SPA website.
- When requested in proposals, use 9/18/2025 as the rate agreement date.
If you have any questions regarding this issue, please contact Krystina Gross in Sponsored Projects Accounting (kgross@wustl.edu).
FY2025 F&A Rate Agreement
Colleges and Universities Rate Agreement 9/18/2025
FY2024 F&A Rate Agreement
Colleges and Universities Rate Agreement 6/7/2024
FY2023 F&A Rate Agreement
Colleges and Universities Rate Agreement 4/28/2022