Fringe Benefits – FY 2026-2027
Show estimated fringe benefit costs as separate budget lines or object codes in a cost reimbursement budget. The university establishes individual rates for the categories of employee listed below.
NC State’s Proposal Development system requires that salary, fringe and health insurance costs be inflated at a single, combined rate. Based on historic trends, the Office of Sponsored Programs recommends a combined inflation factor of 3.625% escalation for salary and health insurance costs.
Faculty and Professional / Administrative Staff
Benefits
34.25% Total Benefits (excluding health insurance)
See Detailed Components
| 18.22% | for The State Employees Retirement System (TSERS) Pension Fund; for all other full-time State Personnel Act (SPA) and Exempt from Personnel Act (EPA) Professional/Administrative Staff. (For faculty participating in the Optional Retirement System, substitute 6.84%) |
| 7.69% | for retiree hospital and medical benefits |
| 0.06% | for retiree disability income plans |
| 0.13% | for retiree death benefits plans |
| 6.20% | or federal OASDI/Social Security |
| 1.45% | for federal FICA/Medicare and Medicaid |
| 0.5% | Fixed Benefit Composite Rate. This component, collected monthly from every payroll account, is used to pay required expenses not attributable to a single project or department. It includes Workers’ Compensation and other expenses due when a permanent employee’s status changes (e.g., retirement, termination, unemployment and disability). |
Health Insurance Direct Costs
$8,925 per year is the FY 27 fixed employer contribution for employee health insurance (established by the state and subject to revision annually).
The blended PPO rate for FY 2027 is $8,748 per employee. This rate is calculated using five months (July–November) at the FY 2026 rate of $8,500 and seven months (December–June) at the FY 2027 rate of $8,925.
Please remember that for academic-year appointees, health insurance is charged over the 9-month appointment (1/9 of annual insurance costs per month). No additional insurance costs apply to summer salary.
Post-Doctoral Associates
Benefits
8.15% Total Benefits (excluding health insurance)
See Detailed Components
| 6.20% | for federal OASDI/Social Security |
| 1.45% | for federal FICA/Medicare and Medicaid |
| 0.5% | Fixed Benefit Composite Rate. This component, collected monthly from every payroll account, is used to pay required expenses not attributable to a single project or department. It includes Workers’ Compensation and other expenses due when a permanent employee’s status changes (e.g., retirement, termination, unemployment and disability). |
Health Insurance Direct Costs
$6,928.92 is the FY 25 fixed cost for post-doctoral health insurance. The costs are a fixed cost per year negotiated by UNC System – (Current Rates).
Note that the amount listed above includes the employer-paid campus health fee for postdoctoral associates ($49.16 per month), which is an allowable cost under 2 CFR 200.
Graduate Research Assistants
Benefits
8.15% Total Benefits (excluding health insurance)
See Detailed Components
| 6.20% | for federal OASDI/Social Security |
| 1.45% | for federal FICA/Medicare and Medicaid |
| 0.5% | Fixed Benefit Composite Rate. This component, collected monthly from every payroll account, is used to pay required expenses not attributable to a single project or department. It includes Workers’ Compensation and other expenses due when a permanent employee’s status changes (e.g., retirement, termination, unemployment and disability). |
Health Insurance Direct Costs
$4,309.00 Graduate Student Support Plan benefit rates for current academic year (August 1 – July 31) fixed cost for graduate student health insurance on the RA-TA Plan (GSSP). The costs are a fixed cost per year negotiated by NC State. If the student meets GSSP eligibility requirements, they are eligible for enrollment in the RA-TA Health Insurance Plan.
Temporary/Biweekly Payroll Employee
Benefits
8.15% Total Benefits (excluding health insurance)
See Detailed Components
| 6.20% | for federal OASDI/Social Security |
| 1.45% | for federal FICA/Medicare and Medicaid |
| 0.5% | Fixed Benefit Composite Rate. This component, collected monthly from every payroll account, is used to pay required expenses not attributable to a single project or department. It includes Workers’ Compensation and other expenses due when a permanent employee’s status changes (e.g., retirement, termination, unemployment and disability). |
Prior-Year Fringe Benefit Rates
A history of fringe benefit rate components is available at https://budget.ncsu.edu/budgetoffice/documents/BenefitsHistory.pdf.