Fringe Benefit Rates (revised May 17, 2022)
- EHRA Faculty, staff and postdocs (most common): 42%
- SHRA Faculty/ Staff: 48%
- Students have two different fringe rates:
- Academic enrolled months: 0.50%
- Summer non-enrolled months: 8.00%
- PI’s and Co-I’s will need current salary for budgeting. Not sure of your current salary? Login into UNCGenie and click the employee tab at the top. Under the job summary link find your current position and pay.
UNCG’S F&A/Indirect Cost Rate (negotiated April 19, 2022)
- On-Campus Rate: 45.5% (of Modified Total Direct Costs or “MTDC”)
- Off-Campus Rate: 26%
Off campus rates are generally used when the sponsored research takes place (or predominantly takes place) in a facility not owned by the University. An individual project may no longer be split between on- and off-campus rates. If more than 50% of a project is performed off-campus, the off-campus rate applies. Otherwise, the on-campus rate applies. If you wish to use a reduced F&A rate (that is not explicitly dictated by the sponsor), you must submit a written request to the Vice Chancellor for Research and Economic Development.
- Per UNCG’s indirect cost rate agreement, the F&A rate cannot be applied to tuition & fees or equipment (items over $5,000) and only to the first $25,000 of each subcontract (over the life the subcontract). To calculate the F&A costs for a project:
- Calculate the Total Direct Costs (TDC) which is simply the sum of all direct costs (salaries, benefits, supplies, equipment, etc.).
- Calculate the base against which the F&A rate will be multiplied by subtracting exempt items (e.g., capital equipment, graduate student tuition and required fees, and subcontract/subrecipient agreement costs in excess of the first $25,000 of each subcontract/subrecipient agreement over the life of the subcontract/subrecipient agreement) from TDC. This will give the MTDC.
- Apply the F&A rate against the MTDC base to calculate the F&A costs for the project.
- Add the TDC to the F&A to calculate the Total Project Costs.
- Sponsors with explicit policies regarding indirect costs can dictate another rate (or disallow indirect costs altogether). This information should appear in the RFP or proposal guidance.
- On some federal budgets or justifications, the sponsor requires info about UNCG’s negotiated rate. Our current boilerplate language is: “Indirect Costs: UNCG’s federally negotiated indirect cost rate is 45.5% of MTDC as of April 19th, 2022. Cognizant Agency U.S. Department of Health and Human Services. HHS representative Olulola Oluborode (214) 767-3261.”
- NC state guidelines dictate rates for per diem and lodging:
- Meals: $41.30/day (in-state) or $44.10/day (out-of-state)
- Lodging: $78.90/night (in-state) or $93.20/night (out-of-state)
- For out-of-state lodging, you may choose to use standard federal rates from the General Services Administration.
- If you plan to reimburse project staff for mileage, use the state-approved rate: $0.625/mile (revised 7/1/2022)
- If you will travel internationally, use the U.S. State Department Foreign Per Diem Rates.
Tuition & Fees
- When budgeting to cover tuition & fees for graduate student research assistants, use the following amounts:
- For in-state tuition (NC resident), budget $7622/year ($3811/semester) per student.
- For out-of-state tuition (non-NC resident), budget $21,340/year ($10,670/semester) per student.
- If you propose to cover the graduate research assistant’s student health insurance, budget $2,704/year ($1,352/semester).
- The tuition and health insurance amounts are the same for both master’s and doctoral students.
- Source: 2022-2023 Graduate School Tuition & Fees (9 credit hours).
General Budget Template
General Budget Justification Template
UNCG Effort Conversion Tables
F & A Rate Agreement
Graduate Tuition and Fees
UNCG Travel Manual
For more information and guidance visit OSP’s BUDGET PREPARATION pages.