Fringe Benefit Rates

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, 2022 through June 30, 2023, see below:

Predetermined Projected
Fiscal 2022 Fiscal 2023 Fiscal 2024 Fiscal 2025 Fiscal 2026 Fiscal 2027
Applicable To: 7/1/21- 6/30/22 7/1/22 – 6/30/23 7/1/23 -6/30/24 7/1/24 -6/30/25 7/1/25 -6/30/26 7/1/26 -6/30/27
Faculty & Staff – Federal 28.8% 29.0% 30.1% 30.5% 31.0% 31.6%
Faculty & Staff – Non-Federal 31.6% 31.7% 32.9% 33.2% 33.7% 34.2%
Post-doctoral Employees 22.0% 21.5% 22.5% 22.8% 23.2% 23.5%
Clinical Fellow Employees 21.0% 20.6% 21.7% 22.0% 22.4% 22.8%
Post-doctoral Non-Employees 1.6% 1.6% 1.5% 1.5% 1.5% 1.4%
Clinical Fellow Non-Employees 0.7% 0.7% 0.7% 0.7% 0.7% 0.7%
Supplemental Earnings 4.1% 4.0% 4.0% 4.0% 4.0% 4.0%
Applicable Rate Agreements 5/6/2021 4/28/2022

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 are already effective in RMS.  Workday will be updated and the new rates will be applied on 7/1/22.
  • 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 4/28/22 as the rate agreement date.

If you have any questions regarding this issue, please contact Joe Gindhart in Sponsored Projects Accounting (jgindhart@wustl.edu).

Colleges and Universities Rate Agreement 4/28/2022