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Physical Address:
Morrill Hall 105

Mailing Address:
875 Perimeter Drive MS 3010
University of Idaho
Moscow, ID 83844-3010

Phone: 208-885-6689

Email: vpresearch@uidaho.edu

Web: ORED

Map

Physical Address:

Morrill Hall Room 114
Moscow, ID  83844

Mailing Address:
875 Perimeter Dr., MS 3010
Moscow, ID  83844-3010

Email:
IACUC@uidaho.edu
IBC@uidaho.edu
IRB@uidaho.edu
ored-export@uidaho.edu
rcr@uidaho.edu
uifcoi@uidaho.edu

Phone: 208-885-6162

Web: ORA Website

Map

Physical Address:

Morrill Hall Room 103
Moscow, ID  83843

Mailing Address:
875 Perimeter Dr., MS 3020
Moscow, ID  83844-3020

Phone: 208-885-6651

Fax: 208-885-4990

Email: osp@uidaho.edu

Web: OSP Website

Map

Physical Address:
Morrill Hall 103
Moscow, Idaho

Mailing Address:
875 Perimeter Drive
MS 3003
Moscow, ID 83844-3003

Phone: 208-885-4550

Fax: 208-885-4550

Email: tamsen@uidaho.edu

Web: OTT Website

Map

Physical Address:
Water Center Suite 324
Boise, Idaho

Mailing Address:
322 E. Front St., Suite 324
Boise, ID 83702

Phone: 208-364-4568

Email: janajones@uidaho.edu

Fringe Rate FAQs

The new benefit rates will not affect employees at all. The rates are only for the employer costs charged to the budgets. Employees will not have an impact to their paychecks.

Many researchers had multi-year awards and proposals that were approved at rates different than the consolidated rates. A one-time funding pool was used to address these issues, and the university completed review and assessment in the fall of 2015.

In order to better report the effort expended on grants and contracts, the new fringe rate will be charged to departments on the full salary during the contract period and not during the deferred payout periods. This will result in no departmental fringe charges for the first few and last few pay periods of each fiscal year for employees on deferred pay. Employee withholdings and deductions will continue as they do now on all 26 payrolls.

The composite fringe benefit rates are applied to all employees who are eligible for benefits regardless of whether they accept the benefit and regardless of which benefits options they elect.

Consolidated fringe benefit rates are applied based on the salary amount and rate group the employee falls into regardless of when the employee is appointed.

Federal regulations require fringe benefits to be charged by aggregating fringe benefit costs on the basis of institutionwide salaries and wages of the employees receiving the benefits. The CFR rate is an average of all the benefits applicable to employees within rate groups based on attributes of the employees who fall into that group.

The benefit cost for an employee is the applicable rate multiplied by gross salary. If the appointment percentage is lower, the salary is lower and, thus, the benefit cost will be lower, even if the employee receives full benefits. This is considerably simpler to calculate and also reduces benefit expenses for part-time employees as compared to the old method of calculating benefit costs.

Once CFRs are implemented, we cannot mix between charging actual costs and composite benefit rates.

The composite benefit rates represent the percentage that will be applied to the employee salary. This amount will be charged to the account for fringe benefit costs regardless of the actual costs to the university. New expense codes have been established for each of the consolidated fringe benefit rate groups (faculty, staff and student). Below is a table of the employee classes for each rate group and the associated account code.

Employee Class Employee Class Description Employee Group Account Code
F1 Fiscal Yr Faculty 87.5 - 100 Faculty E4280
F2 Fiscal Yr Faculty 62.5 - 87.4 Faculty E4280
F3 Fiscal Yr Faculty 50-62.4 Faculty E4280
F6 Academic Yr Faculty 87.5-100 Faculty E4280
F7 Academic Yr Faculty 62.5-87.4 Faculty E4280
F8 Academic Yr Faculty 50-62.4 Faculty E4280
FC Federal Faculty - CSRS Faculty E4280
SS Summer Session Faculty E4280
F4 Fiscal Yr Faculty Non Benefit Faculty E4280
F9 Academic Yr Faculty NonBenefit Faculty E4280
AC Non Teaching Addl Comp Staff E4281
C1 Classified 87.5 - 100 Staff E4281
C2 Classified 62.5 - 87.4 Staff E4281
C3 Classified 50-62.4 Staff E4281
CM Non Salary Reimbursement Stipend Staff E4281
E1 Exempt 87.5 - 100 Staff E4281
E2 Exempt 62.5 - 87.4 Staff E4281
E3 Exempt 50-62.4 Staff E4281
E4 Exempt Non Benefit Staff E4281
EC Exempt Coaches Staff E4281
P1 Post Doc Fellows 87.5 - 100 Staff E4281
P2 Post Doc Fellows 62.5 - 87.4 Staff E4281
P3 Post Doc Fellows 50-62.4 Staff E4281
P4 Post Doc Fellows Non Benefit Staff E4281
T1 Temporary PERSI Eligible Staff E4281
T4 Temporary Non Student Staff E4281
T5 Temporary Lump Sum Staff E4281
GA Graduate Assistants Students E4282
SF Federal Workstudy Students Students E4282
SI State Workstudy Students Students E4282
ST Non Workstudy Students Students E4282

Departments are not responsible for any difference between the current benefit rates and the actual costs of its employees, and this will continue to be the case under the new consolidated fringe benefit rate structure. 

The Division of Finance will complete a year-end reconciliation between actual benefit costs incurred by the university with the amount charged using the composite benefit rates. Any over- or under-recovery will be reflected in future year rates.

This averaging concept for fringe benefits is permitted per the U.S. Office of Management and Budget Circular A-21 and the Uniform Guidance, which allow for fringe benefits to be charged by allocating a pool of fringe benefit costs on the basis of institutionwide salaries and wages of the employees receiving the benefits.

The fringe benefit rate that will be charged to your accounts will be adjusted each fiscal year, so the first payroll feed in July will have had the new rates charged to them. If you are budgeting for a project that crosses fiscal years, then you will need to adjust the fringe benefit rates for the employees accordingly.

Please contact cfrquestions@uidaho.edu with any questions not addressed here.

Physical Address:
Morrill Hall 105

Mailing Address:
875 Perimeter Drive MS 3010
University of Idaho
Moscow, ID 83844-3010

Phone: 208-885-6689

Email: vpresearch@uidaho.edu

Web: ORED

Map

Physical Address:

Morrill Hall Room 114
Moscow, ID  83844

Mailing Address:
875 Perimeter Dr., MS 3010
Moscow, ID  83844-3010

Email:
IACUC@uidaho.edu
IBC@uidaho.edu
IRB@uidaho.edu
ored-export@uidaho.edu
rcr@uidaho.edu
uifcoi@uidaho.edu

Phone: 208-885-6162

Web: ORA Website

Map

Physical Address:

Morrill Hall Room 103
Moscow, ID  83843

Mailing Address:
875 Perimeter Dr., MS 3020
Moscow, ID  83844-3020

Phone: 208-885-6651

Fax: 208-885-4990

Email: osp@uidaho.edu

Web: OSP Website

Map

Physical Address:
Morrill Hall 103
Moscow, Idaho

Mailing Address:
875 Perimeter Drive
MS 3003
Moscow, ID 83844-3003

Phone: 208-885-4550

Fax: 208-885-4550

Email: tamsen@uidaho.edu

Web: OTT Website

Map

Physical Address:
Water Center Suite 324
Boise, Idaho

Mailing Address:
322 E. Front St., Suite 324
Boise, ID 83702

Phone: 208-364-4568

Email: janajones@uidaho.edu