A8.911

Attachment A

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SUMMARY OF FRINGE BENEFIT RATES TO BE INCLUDED IN

GRANT AND CONTRACT PROPOSALS

BUDGET PERIOD EFFECTIVE JULY 1, 2007

DESCRIPTION / RATE / OBJECT
SYMBOL / BASE / EXCLUSIONS
RETIREMENT PLANS
Retirement Accumulation
Pension Administration
Retiree Health Insurance / 13.75%
0.00%
8.52% / 2x34
2x36
2x44 / Eligible salaries & wages
Eligible salaries & wages
Eligible salaries & wages / 1)All students including graduate assistants;
2)Part-time appointees with less than .50 FTE and less than 3 months duration;
3)UHM, UH-WO, UHH lecturers with less than 7 credits;
4)Community Colleges lecturers with less than 8 credits;
5)Holders of F-1, J-1, M-1, Q-1 VISA’s
FICA
Social Security
Medicare / 6.20%
1.45% / 2x37
2x43 / The wage base limit for calendar year 2007 is $97,500
Eligible salaries & wages / Same as above
Same as above
medical plans
Full Coverage
All BU’s Except BU 12
Self
Two-Party

Family

/ $149.44
$372.92
$484.00 / 2x39 / Per eligible employee per month / Part-time appointees with less than .50 FTE and less than 3 months duration; UHM, UH-WO, UHH lecturers with less than 7 credits; Community Colleges lecturers with less than 8 credits;
VISA holders may be eligible for health plans
EUTF Supplemental Coverage
All BU’s Except BU 12
Self
Two-Party
Family / $86.36
$216.26
$283.98 / 2x39 / Same as above / Same as above
Royal State Supplemental Coverage
All BU’s Except BU 12
Self
Two-Party
Family / $31.16
$76.10
$86.74 / 2x39 / Same as above / Same as above
EUTF Prescription Drug Only
All BU’s Except BU 12
Self
Two-Party
Family / $27.12
$68.48
$93.88 / 2x45 / Same as above / Same as above
DENTAL PLAN
HDS Dental
All BU’s Except BU 12
Self
Two-Party
Family / $16.46
$32.94
$68.16 / 2x47 / Same as above / Same as above
DESCRIPTION / RATE / OBJECT
SYMBOL / BASE / EXCLUSIONS
VISION PLAN
VSP VISION
All BU’s Except BU 12
Self
Two-Party
Family / $3.64
$6.74
$8.82 / 2x46 / Same as above
LIFE INSURANCE
Standard Life Insurance / $4.16 / 2x38 / Same as above / Same as above
WORKERS COMPENSATION / 0.09% / 2x41 / Eligible salaries & wages / None
UNEMPLOYMENT INSURANCE / 0.03% / 2x42 / Eligible salaries & wages / 1) Students
2) Graduate students with assistantship
may be eligible for Unemployment
Insurance
VACATION RESERVE
APT Employees
Civil Service Employees
Faculty / 0.00%
0.00%
0.00% / 2x49 / Eligible salaries & wages on grants and contracts:
Not applicable
Not applicable
Not applicable / Employees who do not accrue vacation
Employees who do not accrue vacation
Employees who do not accrue vacation

NOTE 1: These fringe benefit rates are to be used for proposal purposes only and should not be construed to represent the actual rates charged to grants and contracts.

NOTE 2: Contact the respective college personnel office on questions of eligibility for employee benefits.

NOTE 3: For RCUH fringe benefit rates, please contact RCUH Human Resources at 956-3100.