Pre-approved 2025-2026 Fringe Benefits Pool Rates

The rates below have been reviewed and pre-approved by the United States Department of Health and Human Sciences (DHHS). 

Pay Group Type 2025- 2026 Rate Identifier
Base Clinical Faculty Salaried 25.3% Salary Admin Plan = 022 and Employee Class = Clinical
Base Faculty Salaried 31.9% Salary Admin Plan = 022 or 022A (excluding Employee Class = Clinical)
Base Executive Service Salaried 28.0% Salary Admin Plan = 024
Base Athletic Coaches Salaried 28.0% Salary Admin Plan = 021 and Employee Class = Athletic Coaches (excluding Earnings Code AAW)
Base A&P Salaried 44.1% Salary Admin Plan = 021 (excluding Employee Class = Athletic Coaches)
Base Charter School Faculty Salaried 51.5% Salary Admin Plan = 022B
Base USPS Salaried 56.5% Salary Admin Plan = 023
Base Post Docs OPS 21.5% Employee Class = Post Docs
Base Graduate Assistants OPS 8.3% Employee Class = Graduate Assistants
Base Students OPS 1.6% Employee Class = Students (excludes Federal Work Study1)
Base OPS & Temps OPS 8.3% All other OPS Employee Classes
Non-Base Athletic Coach Supplements All 2.4% Earnings Code AAW
Non-Base Bonuses and One-Time Pays All 5.4% Any non-base pay without retirement applied (See list)
Non-Base Overtime and Supplements All 20.5% Any non-base pay with retirement applied (See list)
1Federal Work Study students are exempt from all fringe benefits