Fringe Benefits Pool

Proposed 2025-2026 Fringe Benefits Pool Rates

The rates below have been submitted to the United States Department of Health and Human Sciences (DHHS) and are pending their approval.

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
FAQs

What is a fringe benefits pool?

Without a fringe benefits pool, departments/projects are charged fringe benefits expenses based on employees’ actual benefits selections for retirement, health insurance, etc. The fringe benefits pool concept calculates a blended rate for benefits costs which is applied to employees’ wages to account for fringe benefits expense at the departmental/project level.

What is the benefit of utilizing a fringe benefits pool?

The fringe benefits pool concept makes employee-related costs more consistent and predictable for departments/projects, simplifying the preparation and administration of budgets.

Will the utilization of a fringe benefits pool impact employees?

No, there will be no impact on employee pay or benefits.

What benefits are included in the fringe benefits rate?

  • Insurance – health, life, and disability
  • Retirement
  • FICA
  • Workers’ compensation
  • Reemployment compensation
  • Terminal leave payouts

Is paid parental leave included in the fringe benefits rate?

No, paid parental leave is not included in the fringe benefits rate. Paid parental leave is treated in a manner similar to other paid leave (e.g., annual and sick), and for sponsored projects, in alignment with each individual sponsoring agency policy.

How will this change be reflected on the ledgers?

For information on accounting changes, visit https://controller.vpfa.fsu.edu/fringe-benefits-pool.

Please see the Fringe Benefits Pool Implementation FAQs document for additional questions and answers.

Contacts

Historical Fringe Benefits Pool Rates