Payroll Services

Fringe Benefit Rates

Sub fund/Description Rate Multiplied by Next Rate Change
DA = OASI $106,800 max. 0.0620 x Salary 01/01/10
DK = Medicare, no max. 0.0145 x Salary 01/01/10
DB = TIAA/CREF 5% 0.0500 x Salary  
DC = TIAA/CREF 7.5% 0.0750 x Salary  
DD = TIAA/CREF 10% 0.1000 x Salary  
DE = PERS I 0.0529 x Salary 07/01/10
DF = PERS II 0.0529 x Salary 07/01/10
DM = PERS III 0.0529 x Salary 07/01/10
DH = WSTRS I 0.0846 x Salary 09/01/09
DJ = WSTRS II 0.0846 x Salary 09/01/09
DL = LEOFF II 0.0861 x Salary 07/01/10
HE = PERS I 0.0529 x Wages 07/01/10
HF = PERS II 0.0529 x Wages 07/01/10
MA = Unemployment Ins. 0.0008 x Salary  
DG = Med Aid / Wkr. Comp 0.15835 up to 160 hours a month 01/01/10
MB = Health Insurance (not grads) $745.00 (if FTE >= 0.50) 07/01/10
MC = Health Ins. (Grads) $728.00 x 2 (if FTE>= 0.50 and term is full semester or full acad year) 08/16/10
MD = Health Ins. (NSTE) $745.00

x 12 (if hours worked exceed 480 for 6 consec months)

07/01/10
QT = QTR (Grads RA paid by grant) $3,731.00 x 2 (if FTE>= 0.50 and term is full semester or full acad year) 08/16/10

 

To calculate an individuals fringe benefit rate go to Business Objects Corporate Reports called:

"Calculation of Actual Benefit Rate for"

Enter WSU ID # and select time period. Completed job shows payroll expenses, employer-paid benefits and percentage rate of benefits.

 
 
Payroll Services, PO Box 641024, Washington State University, Pullman WA 99164-1024, 509-335-9575, Contact Us
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