Rate represents the current annualized rate of pay for filled, vacant, or reserved positions.

E&G salaries are managed through a process called "Rate Allocation." The Budget Office keeps control totals of E&G Rate for Schools and Colleges, and for other units with E&G positions.

A unit's E&G rate allocation total must match the total of their filled and vacant positions. For support staff, “rate pool positions”, which start with the number 9XXXX and have a job code of “Business Manager”, hold excess rate and are used exclusively to balance allocation and positions details. These rate pool positions are controlled by the Budget Office and may not be used for hiring purposes.

A unit can increase rate on a faculty position, but there must be a corresponding decrease in rate on another faculty position. Please notify the Budget Office through email when you know this type of change will occur.

Changes in rate can also come from other sources. If the change in rate comes from a transfer within the School/College/Area from Support to Faculty rate (or vice versa), from a permanent conversion of non-salary (OPS/Exp/OCO) budget to salary rate, or comes from a transfer to/from another School/College/Area the change must be submitted to the Budget Office using the E&G Rate Allocation Change Form.

E&G Allocations can also change due to a Legislative, University or VP/Provost directive.

E&G Rate and Allocation reports are available in OBI (OMNI Business Intelligence):

1. E&G Allocations report under the Financial Reports dashboard (Job Aid)
2. E&G Rate Variance report under the "ADP - Rate and Salary Report" dashboard (Job Aid)

Balanced E&G Rate Variance reports are available after every payroll in OBI as well as on the Budget Office's SharePoint site. Both are password protected.

The Budget Office does not regulate non-E&G filled or vacant positions but the Position Budgeting sheet in Adaptive Planning includes position data for all funding sources. It is also password protected.

Rate is a budgeting tool. Salary is a calculation of Rate plus Benefits for a position.

Benefits for filled positions are calculated using benefit choices of Health Insurance, Life Insurance and Retirement of the incumbent in a position. Any Health or Life Insurance premium increases due in that fiscal year are calculated into this benefit amount.

For vacant positions, Health Insurance is calculated as an average of Family & Individual coverage, Life Insurance is added, and Retirement is calculated as ORP for faculty & A&P and FRS for USPS.

See the Fringe Benefits section below.

E&G Salary Budget is booked into OMNI by the Budget Office the first of July each fiscal year.

For Support Staff, any surplus or deficit in salary budget at year-end is swept to the University Central Reserve and does not affect the unit. This University Central Reserve is used to fund leave payouts, non-Legislative bonuses, overtime, and temporary training overlaps.

University policy states that any unused Faculty salary, excluding benefits, can be converted to another budgetary account (OPS/Exp/OCO). Unused Faculty salary can be due to vacant positions, Leave of Absences, Sabbaticals, or temporary funding by non-E&G sources. These conversions are initiated by the individual schools in the form of non-recurring budget transfers and processed by the Budget Office. Faculty salary budget, budgetary account 710200, available balances decide the amount of these conversions. Faculty conversions do not cross fiscal years.

In-Unit means that a position/employee is covered under a collective bargaining agreement. Out-of-Unit means that a position/employee is not covered under a collective bargaining agreement. These designations are based upon classification, administrative code, subdivision of the University, appointment status, and specific job duties of the position. It has nothing to do with whether the employee is a member of a collective bargaining unit.

The collective bargaining units (CBUs) which represent classes at FSU include:

• United Faculty of Florida (UFF), which represents selected faculty
• United Faculty of Florida Florida State University Schools, Inc., which represents faculty at FSUS
• United Faculty of Florida Graduate Assistants United (GAU), which represents Graduate Assistants
• Police Benevolent Association (PBA), which represents Certified Law Enforcement classes
• Florida Nurses Associations (FNA), which represents Professional Health Care classes

The most recent UFF information can be found on the home page of the FSU chapter of UFF. For more details, please visit HR's Collective Bargaining website.

It is important to know whether employees are in-unit or out-of-unit, since that will determine what form of contract they require, certain rights which they may have, and what rules are used to determine their annual increases.

To determine whether a position or employee is considered in-unit or out-of-unit:

• First consult the Job Class Specifications section of the Department Representatives homepage of the FSU Human Resources web-site. Select a pay plan type to view either USPS, A&P or Faculty job codes. Locate the correct Job Code and corresponding Job Code Description.
• Next find out if this Job Code belongs to a collective bargaining unit, consult the Employee and Labor Relations section of the FSU Human Resources web-site. All Job Codes within specific collective bargaining units are listed under that collective bargaining heading.

If the job code is not found in any of these Collective Bargaining lists then it is considered out-of-unit, there's no need to check anything else. If the class is in-unit, however, proceed to the next step...

• If faculty, is there an administrative code assigned to the position?
  Check the list of Administrative Codes, remember, '99' means "no administrative code".
  If the admin code is out-of-unit, then the position is out-of-unit; there's no need to check anything else. If both class and admin code are in-unit, or if it's not faculty, proceed to the next step... (Although A&P classes may have administrative codes associated with them, the admin code does not affect the determination of unit status for A&P.)
• Is the position in a subdivision which is excluded?
  The only excluded subdivisions at FSU are the College of Law and the College of Medicine--all Faculty in these two Colleges are out-of-unit. We report these to FBOE in separate categories. If the position is not in either Law or Medicine, then proceed to the next step...
• Is the position excluded because of managerial or confidential duties?
  If the position description specifies that the position has either managerial or confidential duties, it will be considered out-of-unit. This determination is made by the Classification department in Human Resources.
• Is the position excluded based on appointment status?
  This mainly applies to Faculty positions. The following appointment status codes will cause a position/incumbent to be considered out-of-unit, even if the class/admin code is in-unit:
  • 'F' -- Adjunct
  • 'H' -- Courtesy

If you've gotten through all these tests and nothing has caused the position to be out-of-unit, then it's in-unit.

Effective July 1, 2024, the University has adopted a fringe benefit pool method for budgeting and allocating expenses related to employer-paid fringe benefits and taxes. For more details, please visit the Fringe Benefits Pool Project page.

This information is for budget planning purposes only. For information on benefits, contact the Insurance and Benefits section of Human Resources or the Division of State Group Insurance. Actual rates are still maintained and used in payroll calculation by Payroll Services; see FSU Policies and Procedures, section OP-D-2, pertaining to Payroll.

The rates below have been approved by the United States Department of Health and Human Sciences (DHHS) for fiscal year 2024-2025.

Estimating Fringe Benefits for Retirement, Health & Life Insurance

• Benefits for 2023-24
• Benefits for 2022-23
• Benefits for 2021-22
• Benefits for 2020-21
• Benefits for 2019-20
• Benefits for 2018-19
• Benefits for 2017-18
• Benefits for 2016-17
• Benefits for 2015-16
• Benefits for 2014-15
• Benefits for 2013-14
• Benefits for 2012-13
• Benefits for 2011-12
• Benefits for 2010-11
• Benefits for 2009-10
• Benefits for 2008-09
• Benefits for 2007-08