TREATMENT OF FRINGE BENEFITS TREATMENT OF FRINGE BENEFITS: The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit rate(s): BENEFITS ADMINISTRATION, DENTAL BENEFITS, DISABILITY BENEFITS, EMPLOYEE SUPPORT PROGRAMS, FICA TAX, INCENTIVE AWARD PROGRAMS, LIFE INSURANCE, MEDICAL BENEFITS, RETIREE HEALTH BENEFITS, RETIREMENT BENEFITS, SENIOR MANAGEMENT SUPPLEMENT, UNEMPLOYMENT INSURANCE, VISION BENEFITS, WORKERS’ COMPENSATION. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay & other paid absences are included in salaries & wages and are claimed on grants, contracts and other agreements as part of the normal costs for salaries & wages. Separate claims for the costs of these paid absences are not made. DEFINITION OF EQUIPMENT Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS RATE: The off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on- campus or off-campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites, either the on- campus or off-campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. DocuSign Envelope ID: 13BD91DE-FDB8-4FF4-9B2C-98EDD07A0D4E USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES: The use of both on-campus and off -campus rates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES: These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. PRIMATE CENTER RATES: The California National Primate Research Center (CNPRC) Non-Core Federal rate (57.8%) is applied only to the direct research costs of Federally sponsored awards excluding the National Center for Research Resources (NCRR) Core Grant. All recoveries from application of this rate represent University F&A expenditures allocated to the CNPRC (25.2%) and CNPRC-specific F&A expenditures (32.6%). Additionally, the university has developed a Non-Federal CNPRC rate (90.1%) which is applied only to non-Federal research expenditures. The Non-Core Federal and Non-Federal rates are considered additive to the Core Grant rate. NEXT PROPOSAL DUE DATE An F&A Costs Rates proposal based on actual costs for fiscal year ending 06/30/24, will be due no later than 12/31/24. A fringe benefit rate proposal based on actual costs for fiscal year ending 6/30/20, is currently under review. DocuSign Envelope ID: 13BD91DE-FDB8-4FF4-9B2C-98EDD07A0D4E
