Fringe benefits are applied to all university personnel salaries and wages. They are a direct charge to cover such items as Social Security, Worker's Compensation, unemployment payments, insurance, etc., paid by the university. The following can be used as a guide:
Employee salaries: 28 percent
Summer salaries: 10 percent
Stipends 8 percent
Students 8 percent
Facilities and Administrative Costs (Indirect Costs) must be included
in all budget requests for which they are allowed by the funder. The
current rate is 49 percent of salaries and wages exclusive of fringe
benefits.