Rates

F&A Rates (Indirect Cost Rates)

All proposed budgets for extramurally funded awards must include the approved Facilities and Administrative (F&A) rate. F&A rates are indicated in the table below.

Current Rates (Updated May 24, 2019)

Rate Campus FY2018-FY2019 FY2020 FY2021 FY2022 FY2023 7/1/23 – Until Amended (Provisional) Base4
Research, On-Campus1 All, except Kakaako 41.50% 43.00% 44.50% 45.00% 45.50% 45.50% MTDC
Research, On Campus Kakaako 2 Kakaako 54.00% 55.00% 55.50% 56.00% 56.50% 56.50% MTDC
Research, Off-Campus7 All 24.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Instruction, On-Campus All 40.00% 45.00% 45.00% 45.00% 45.00% 45.00% MTDC
Instruction, Off-Campus7 All 26.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Other Sponsored Activities, On-Campus3, 8 All 32.00% 36.50% 36.50% 36.50% 36.50% 36.50% MTDC
Other Sponsored Activities, Off-Campus3, 7 All 26.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Intergovernmental Personnel Act (IPA), Off-campus6 All 4.30% 1.80% 1.80% 1.80% 1.80% 1.80% MTDC

 

1. Applies to research conducted predominantly on any of the ten campuses in the UH system. Includes the following sites: Agricultural Experiment Stations (Hawaiʻi, Kauaʻi, Maui, & Oʻahu); Hawaiʻi Institute of Marine Biology (Coconut Island); Institute for Astronomy (Woodlawn; Hilo; 88” Telescope; Advanced Technology Research Center); Kewalo Marine Laboratory; Lyon Arboretum; Makai Research Pier; and Marine Expeditionary Center. Also includes research conducted predominantly in hospital space leased by UH entities such as the School of Medicine and not paid with grant funds at Kapiʻolani, Kuakini, Leahi, and Queen’s Medical Center.

2. Applies to research conducted predominantly at the Kakaako Campus (Ilalo Street). Includes research conducted predominantly in space leased by UH entities such as the School of Medicine or Cancer Center and not paid with grant funds in the Gold Bond Building (677 Ala Moana Boulevard).

3. Applies to projects that are not classified as research or training such as clinical trial agreements; evaluations of a sponsor’s programs or operations; performances and exhibitions; workshops and conferences; and operations of health clinics or small business development centers. NOTE: Federally funded clinical trial agreements should use an MTDC cost base; non-federally funded clinical trial agreements should use a TDC (total direct cost) cost base.

4. Modified Total Direct Costs (MTDC) consists of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships and fellowships, participant support costs, the portion of each subaward in excess of $25,000, and specialized service facility charges.

5. Specialized service facility (SSF) charges refer to charges from the following SSF’s: IFA Job Order Services; IFA Mauna Kea Midlevel Facility; SOEST Computing Facility; SOEST Engineering Facility; and SOEST Ship Operations.

6. For Intergovernmental Personnel Act (IPA) agreements.

7. Off-campus rates shall apply to activities performed in facilities not owned by the University and to which either rent is directly allocated to the project(s), or activities are conducted in third party space rent free, the off-campus rate will apply. Actual costs will be apportioned between on-campus and off-campus components. Each portion will bear the appropriate rate according to location and purpose. In the case that one rate is required by the sponsor, if more than 50% of a project is performed off-campus the off-campus rate will apply.

UH has defined performance to mean work that is conducted by UH employees or employees hired through RCUH to work on the project.

8. Industry sponsored clinical trials should use the Other Sponsored Activities (OSA) rate. Federally funded clinical trials should use the applicable negotiated research F&A rate. The OSA
rate may be used as the minimum accepted rate for federally funded clinical trials if the federal sponsor is prohibited from using the negotiated research F&A rate.

 

Fringe Benefit Rates

The following table is provided as a guide for estimating fringe benefits for UH employees. These are averaged rates by type of employee and should be used as starting point. If the actual fringe rate for a particular employee is known, it should be used instead. Actual fringe is charged to awards and can vary considerably.

Note: For RCUH employees, refer to RCUH HR Policies No. 3.510 for fringe benefit rate information.

FY 2023 Composite Fringe Rates (Updated June 23, 2022)

Benefit Subcode Faculty Staff Grad Assistant Casual Hire Student Overload
Social Security
2×37
6.20%
6.20%
0.00%
0.00%
0.00%
0.00%
Medicare
2×43
1.45%
1.45%
0.00%
1.45%
0.00%
1.45%
Workers’ Comp
2×41
0.69%
0.69%
0.69%
0.69%
0.69%
0.69%
Unemployment Insurance
2×42
0.39%
0.39%
0.00%
0.39%
0.00%
0.39%
Terminal Vacation Fringe1 2×49 0.92% 0.92% 0.00% 0.00% 0.00% 0.00%
Pension Accumulation
2×34
23.78%
23.78%
0.00%
0.00%
0.00%
0.00%
Pension Administration2
2×36
0.05%
0.05%
0.00%
0.00%
0.00%
0.00%
Other post-employment benefits3 2×33 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Retiree Health
2×44
11.07%
11.07%
0.00%
0.00%
0.00%
0.00%
Before Health Fund
44.55% 44.55% 0.69%
2.53%
0.69%
2.53%
Health Fund
Various
8.59%
8.59%
13.45%
0.00%
0.00%
0.00%
Composite
53.14% 53.14% 14.14% 2.53%
0.69%
2.53%

1 Effective beginning 7/1/2016; applicable only for employees eligible for accrued vacation.

2 Effective July 1, 2017, the Employees’ Retirement System (ERS) employer’s contribution rate will increase each year until June 30, 2021. For more information, please refer to the ERS website: http://ers.ehawaii.gov/wp-content/uploads/2013/04/May-30-2017-New-Employer-Rates-Effective-July-1-2017.pdf

3 Due to the economic impact of the COVID-19 pandemic, the State has decided to suspended the pre-funding of Other post-employment benefits in FY 23.

  • Refer to Indirect Cost official rate agreement including fringe rate
  • Projects are assessed for Social Security and Medicare when students employed on those projects do not meet the FICA exemption criteria. Please refer to Disbursing and Payroll Office, May 18, 2022 Memo and Attachments.
  • Overload is exempt from Social Security because it is not included in covered wages per the State’s Section 218 agreement with the Social Security Administration.
  • Contact the respective college personnel office or the UH Office of Human Resources at 956-8458 on questions of eligibility for employee benefits.

Cost Sharing Fringe Benefit Rates

The following rates should be used to add or correct fringe benefit data for cost sharing recording purposes only.

Fiscal Year
Period
Rate
FY 2023 07/01/22 – 06/30/23 Regular Employee

Eligible for accrued vacation: 53%
Not Eligible for accrued vacation: 52%

Graduate Assistant: 14%
Casual Hire: 2.5%
Student: 0.7%

FY 2022 07/01/21 – 06/30/22 Regular Employee

Eligible for accrued vacation: 53%
Not Eligible for accrued vacation: 53%

Graduate Assistant: 14%
Casual Hire: 2.2%
Student: 0.8%

FY 2021 07/01/20 – 06/30/21 Regular Employee

7/1/20 – 2/28/21

Eligible for accrued vacation: 50%
Not Eligible for accrued vacation: 50%

3/1/21 – 6/30/21

Eligible for accrued vacation: 52%
Not Eligible for accrued vacation: 52%

Graduate Assistant: 14%
Casual Hire: 2.1%
Student: 0.5%

FY 2020 07/01/19 – 06/30/20 Regular Employee

Eligible for accrued vacation: 62%
Not Eligible for accrued vacation: 62%

Graduate Assistant: 14%
Casual Hire: 2.1%
Student: 0.6%

FY 2019 07/01/18 – 06/30/19 Regular Employee

Eligible for accrued vacation: 62%
Not Eligible for accrued vacation: 60%

Graduate Assistant: 14%
Casual Hire: 2.5%
Student: 0.9%

FY 2018 07/01/17 – 06/30/18 Regular Employee

Eligible for accrued vacation: 58%
Not Eligible for accrued vacation: 56%

Graduate Assistant: 12%
Casual Hire: 2.5%
Student: 0.9%

FY 2017 07/01/16 – 06/30/17 Regular Employee

Eligible for accrued vacation: 51%
Not Eligible for accrued vacation: 49%

Graduate Assistant: 11.9%
Casual Hire: 2.3%
Student: 0.7%

FY 2016 07/01/15 – 06/30/16 Regular Employee:
(Based on start date of pay period)
07/01/2015: 42%
01/01/2016: 41%
03/01/2016: 49%
Graduate Assistant: 11.5%
Casual Hire: 2.3%
Student: 0.7%
FY 2015 07/01/14 – 06/30/15 Regular Employee: 42%
Graduate Assistant: 10.5%
Casual Hire: 2.3%
Student: 0.6%
FY 2014 07/1/13 – 06/30/14 Regular Employee: 42%
Graduate Assistant: 9.3%
Casual Hire: 2%
Student: 0.5%
FY 2013 07/1/12 – 06/30/13 Regular Employee: 41%
Graduate Assistant: 9.5%
Casual Hire: 2%
Student: 0.5%
FY 2001 – FY 2012
07/1/00 – 06/30/12
22.00%

 

Sponsor Specific Rates

Waivers

Organization Rate Comments
State of Hawaiʻi, City and County Funded Projects (For state and local government agencies in the State of Hawai‘i) Projects funded with State funds, including City, and County funds: Should use full UH federally negotiated F&A rates, per Negotiated Indirect Cost Rate Agreement (NICRA). Per UH Administrative Procedure, AP 8.927
If this is not possible, 10% of modified total direct costs (MTDC), up to the full UH federally negotiated F&A rate is acceptable Blanket waiver in place. Select “waiver” for unrecovered F&A in the myGRANT proposal questionnaire. No attachment is needed.
Rate other than the full UH federally negotiated F&A rates or acceptable rate cited above Campus IDC waiver is required and must be attached to the myGRANT proposal development document in the “Internal Attachments” section. Select “waiver” for unrecovered F&A in the myGRANT proposal questionnaire.
Federal funds: Should use full UH federally negotiated F&A rates. Per 2 CFR §§ 200.331(a)4 and 200.414(c)
If this is not possible, acceptable rates as follows, up to the full UH federally negotiated F&A rates, are acceptable:

FY 2016 13% of MTDC

FY 2017 16% of MTDC

FY 2018 19% of MTDC

FY 2019 22% of MTDC

FY 2020 25% of MTDC

July 1, 2020 until amended, use 25% of MTDC

Select “waiver” for unrecovered F&A in the myGRANT proposal questionnaire. No attachment is needed.
Rate other than the full UH federally negotiated F&A rates or acceptable rate cited above Campus IDC waiver is required and must be attached to the myGRANT proposal development document in the “Internal Attachments” section. Select “waiver” for unrecovered F&A in the myGRANT proposal questionnaire.
Kamehameha Schools Should use full UH federally negotiated F&A rates. Per UH Administrative Procedure, AP 8.927
For collaborations awarded through the KS Requests for Proposals and Contracts for Services (UH limit specified in the KS Request for Proposal/Application Form), 10% of MTDC is acceptable

Blanket waiver in place until June 30, 2021.

July 1, 2021 until amended, use 10% of MTDC

Additional KS MTDC exclusions: funds identified as travel to attend KS meetings and KS site fees.

Blanket waiver in place until June 30, 2021. Select “waiver” for unrecovered F&A in the myGRANT proposal questionnaire. No attachment is needed.

Rate other than the full UH federally negotiated F&A rates or acceptable rate cited above Campus IDC waiver is required and must be attached to the myGRANT proposal development document in the “Internal Attachments” section. Select “waiver” for unrecovered F&A in the myGRANT proposal questionnaire.

Sponsor F&A Caps

Cooperative Ecosystem Studies Unit (CESU)

The CESU rates apply only to awards made under the CESU Cooperative Agreement by the following participating agencies.

Select “sponsor cap” for unrecovered F&A in the myGRANT proposal questionnaire. Please attach to the myGRANT proposal development document documentation (e.g., Request For Proposal (RFP), solicitation, Broad Agency Announcement (BAA), copy of funding agreement) that indicates that awards are being made under the CESU Cooperative Agreement.

Organization Rate Comments
U.S. Department of Interior Bureau of Land Management, Bureau of Ocean Energy Management, U.S. Fish and Wildlife Service, U.S. Geological Survey (G14AC00201), National Park Service (P14AC00637) U.S. Department of Defense Installations and Environment (W9126G-14-2-0017), U.S. Army Corps of Engineers -Civil Works (W912HZ-10-2-0007) U.S. Department of Commerce National Oceanic and Atmospheric Administration 17.5% of MTDC For the period 7/1/14 – 6/30/19

7/1/19 until amended, use 17.5% of MTDC

US Department of Agriculture
U.S. Forest Service (14-JV-11272136-070) No IDC allowed
Natural Resources Conservation Service (A-3A7S-14-160) 10% of total direct cost For the period 7/1/14 – 6/30/19

7/1/19 until amended, use 10% of total direct cost.

Definitions
  1. Modified Total Direct Costs (MTDC) consists of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships and fellowships, participant support costs, the portion of each subaward in excess of $25,000, and specialized service facility charges.

Sponsor Administrative Cost Caps (Admin Caps)

Admin caps apply to certain federal (including pass-through) and non-federal grant programs. The funding agency intent is to maximize the amount of funding for program activities as opposed to administrative activities and are usually found on training grants or public service grants.

Please note that an admin cap is not an F&A limitation or prohibition. For example, an administrative cap of 10% of the awarded amount does not mean that the F&A rate is 10% of total costs. The 10% could apply to both directly charged administrative costs and the portion of F&A costs that are considered administrative.

Definitions, including the type of costs covered by the cap, vary by sponsor and program types within sponsors. If F&A costs are covered by the admin cap, some sponsors may require adjustment of the rate or allocating some of the F&A costs between program and administrative categories.

Please attach the RFP or other documentation for the administrative cap to the myGRANT proposal development document in the “Internal Attachments” section.

For assistance in interpreting sponsor admin caps, please contact the ORS Cost Studies Manager.

 

Fringe Benefit Memo Archive