Contents
- Employee Benefits
- Composite Benefit Rate Add-on (Prop 2)
- Composite Benefit Rate Add-on (UCRP Interest)
- 415 (m)
- Staff Salary Increases
- Faculty Merits and Promotions
- Faculty and Other Academic Salary Increases
- TA and GSR Fee Remission
- Equities and Salary Savings
1. Employee Benefits
Based on composite benefit rates and varies by employee group. For information on Central Campus funding support eligibility, please see file located in Resources section below.
Amounts (if known):
- 2024-25 Preliminary
- > Retirement eligible rates range: 26.9% to 58.6% of eligible salary
> Non-retirement eligible rates range: 1.9% to 25% of eligible salary - 2023-24
- > Retirement eligible rates range: 26.8% to 53.9% of eligible salary
> Non-retirement eligible rates range: 2.2% to 22.1% of eligible salary - 2022-23
- > Retirement eligible rates range: 26.7% to 60% of eligible salary
> Non-retirement eligible rates range: 1.9% to 21.4% of eligible salary
- Fringe Benefits Planning Quick Guide 2024-25 Preliminary (PDF)
- Funds Eligible for Salary & Benefit Support 2024-25 (PDF)
Prior Years - Fringe Benefits Planning Quick Guide 2023-24
- Funds Eligible for Salary and Benefit Support 2023-24 (PDF)
- Fringe Benefits Planning Quick Guide 2022-23 (Final excluding GAEL)
- Funds Eligible for Salary and Benefit Support 2022-23 (PDF)
Composite Benefit Rate - Finance Website
2. Composite Benefit Rate Add-on (Prop 2)
Additional benefit cost for non-General Fund, non-Contract and Grant funds to reflect the benefit amount that these funds would have otherwise paid had the State not provided $436 million to the UC Retirement Plan. The intent of the State in providing the $436 million was to help pay down the unfunded liability associated with state funds and tuition and not to reduce costs for all fund types. Posts to natural account 505001-CBR Addon Prop2. The preliminary Fund exclusion criteria in Aggie Enterprise is as follows:
- 2000C-Federal Contracts & Grants C, 20402-State and Local Contract Flow-through, 20403-State and Local Grant Flow-through, 20701-Private Contract Flow-through, 20702-Private Grant Flow-through, 13U0D-Common Operating Fund Initiative COFI, 1400B-Tuition B, 1200C-SalesandServices Other
- **Aggie Enterprise Transition**: Charges for Jan'24 to Jun'24 were processed and posted at the GL only level to June'24.
- The initial CBR transfers for Jan-24 thru May-24 were performed using the journal source and category “UCD Conversion." As this could cause confusion when trying to identify originally converted date from Kuali, reversal journals have been processed. Revised journals, including the assessment for June-24, have been posted with source "Spreadsheet" and category "CREM00D_EXPENSE_TRANSFER".
Amounts (if known):
- 2024-25
- > No Change from prior years
> Rate: 0.22% on all funds except those noted above
> CoA posting natural account 505001-CBR Addon Prop2 - 2023-24
- > Rate: 0.22% on all funds except those noted above
- 2022-23
- > Rate: 0.22% on all funds except those noted above
Resources:
3. Composite Benefit Rate Add-on (UCRP Interest)
Additional benefit cost for retirement eligible salary in order to repay STIP funds and external borrowings transferred to UCRP. This expense was previously being captured in the standard CBR rates, but Office of Management and Budget deemed interest expense on borrowings for pension expense an unallowable cost for federal fund sources. All payroll assessments to date have been applied to pay down the principal of the borrowings only. Prior to 2019-20 it was incorporated into the primary CBR, now this add-on is applied separately in UCPath and excludes Federal C&G. Posts to natural account 505500-UCRP Supplemental Assessment Benefits Expense Interest
Amounts (if known):
- 2024-25
- > Rate 0.68% on all retirement eligible compensation, excluding Federal C&G per UCOP guidance.
> CoA posting natural account 505500-UCRP Supplemental Assessment Benefits Expense Interest - 2023-24
- > Increase to 0.68% on all retirement eligible compensation, excluding Federal C&G per UCOP guidance.
> Posts to object 8690-UCRP Supplemental Assessment - Interest - 2022-23
- > Rate: 0.30% on all retirement eligible compensation, excluding Federal C&G per UCOP guidance.
> Posts to object 8690-UCRP Supplemental Assessment - Interest
Resources:
4. 415 (m)
UC’s 415(m) restoration plan provides a “top-up” for retirees who have their pension benefits capped by IRS established limits – typically very long serving employees with higher salaries. Annual UCOP assessment is based on estimated current and projected employee participant costs which creates funding pool to meet plans payment obligations.
Units are responsible for 415(m) costs associated with their employees and will post to natural account 507430-415M Restoration Plan Contribution.
Resources:
5. Staff Salary Increases
Annual merit/range salary increases for staff employees. Many are subject to labor contracts.
Resources:
6. Faculty Merits and Promotions
Salary increases for ladder rank faculty that are the result of the merit and promotion process are funded centrally for faculty salaries paid on state funds and tuition. Beginning in 2014-15, this includes merits that fall under the new step-plus system.
Amounts (if known):
- Varies by individual
Resources:
- Information on the faculty advancement process, policies & procedures, faculty salary scales and more can be found on the Academic Affairs website
6. Faculty and Other Academic Salary Increases
In addition to merits, the UC President also can authorize other types of salary adjustments for faculty.
Amounts (if known):
- 2024-25 Preliminary
- Non-represented faculty and academic personnel 4.2% range adjustment July 1, 2024. Ladder rank faculty range adjustment of 4.2% effective October 1, 2024.
- 2023-24
- Non-represented faculty and academic personnel 4.6% range adjustment July 1, 2023. Ladder rank faculty range adjustment of 4.6% effective October 1, 2023.
- 2022-23
- Non-represented faculty and academic personnel 4% range adjustment July 1, 2022. Ladder rank faculty range adjustment of 4% effective October 1, 2022. Equity program for eligible academic employees 1.5% effective October 1, 2022.
Estimates as of February 21, 2024
Resources:
8. TA and GSR Fee Remission
Graduate students who are employed as teaching assistants (TAs) or graduate student researchers (GSRs) with an appointment of at least 25% are eligible for partial tuition and fee remission for certain types of fees. In some cases, these benefits are covered by a collective bargaining agreement.
Central campus funds fee remission for TAs and considers this a fixed cost. Campus units are responsible for paying the salaries of TAs.
GSR fee remission is funded by the source paying the GSR salary (generally extramural grants).
Amounts (if known):
- Remission includes tuition, student services fee, student services health fee, and the premium for the Student Health Insurance Program. Rates are set based on the student fees charged.
Resources:
- For information on graduate student employment, including TA and GSR fee remission and related policies, visit our Graduate Studies Student Employment page.
- Current Tuition & Fees
9. Equities and Salary Savings
Equities:
- Generally, units are expected to plan for and self-fund staff employee equities that may be required.
Salary Savings:
- Departments should assume an average amount of salary and benefit savings throughout any given fiscal year due to staffing vacancies.