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Fringe Benefits Pool

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  • In 2009, the University of Florida implemented a new process for charging employee fringe benefits costs to departments. The Federal Office of Management and Budget allows universities to use an allocation method that applies fixed rates based on employee groups. This is known as a “pooled fringe rate.”

    Among other reasons for its introduction, the use of a “fringe benefits pool” simplifies and improves the preparation and administration of budgets, including those associated with the grant proposal budget process.

    Please note that the pooled rates have no impact on the cost of the benefits to employees.

    The pooled rates include the following employer costs of taxes and benefits:

    • FICA OASDI (Social Security)
    • FICA Medicare
    • Health Insurance (including graduate assistant and postdoctoral associates health insurance)
    • Retirement
    • Life Insurance
    • Clinical Disability Insurance
    • Worker’s Compensation
    • Unemployment Compensation
    • Eligible Leave Cash Outs
    • Sick Leave Pool payments*
    • Advanced Parental Leave payments*

    Fringe Benefits Pool Rates, 2023-2024

    The employee categories and corresponding benefit rates are as follows:

    Faculty (9-, 10-, and 12-month)29.3%
    COM Clinical Faculty19.5%
    Exempt TEAMS/USPS    39.4%
    Non-Exempt TEAMS/USPS          53.4%
    Housestaff/Clinical Post Docs (CPFI)21.5%
    Graduate Assistants/Reg Post Docs (FAPD)11.8%
    Student OPS/Federal Work Study1.7%
    Other OPS/Temporary Faculty4.2%

    *The UF Paid Family Leave program, which began in January 2021, is not included in the FY2023-24 fringe rates, since these costs are charged to the department as the awarded leave is used. The UF Paid Parental Leave and Sick Leave Pool programs, which existed prior to January 2021, continue to be used by qualifying employees and are included in the FY2023-24 fringe rates.

    Please contact Brian Kuhl, bkuhl@ufl.edu or by phone (352) 294-7266, if you have any questions.