{"id":2252,"date":"2022-08-22T10:54:09","date_gmt":"2022-08-22T14:54:09","guid":{"rendered":"https:\/\/research.ncsu.edu\/administration\/?page_id=2252"},"modified":"2026-03-05T13:41:38","modified_gmt":"2026-03-05T18:41:38","slug":"fringe-benefits","status":"publish","type":"page","link":"https:\/\/research.ncsu.edu\/administration\/budgeting-guidance\/fringe-benefits\/","title":{"rendered":"Fringe Benefits – FY 2025-2026"},"content":{"rendered":"\n\n\n\n
\n Note: Due to the delay in the approval of the State Budget, some rates are still at the FY25 rates under the Continuing Budget Authority. Once the budget is passed, the rates will be revised as needed in accordance with the Budget Bill.\n <\/blockquote>\n\n\n\n

Faculty and Professional \/ Administrative Staff<\/h2>\n\n\n\n

Benefits<\/h3>\n\n\n\n

32.82%<\/strong> Total Benefits (excluding health insurance)<\/p>\n\n\n

\n
\n \n
\n \n \n <\/span>\n <\/span>\n

See Detailed Components<\/h2>\n <\/summary>\n

\n \n\n\n\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t
17.14%<\/strong><\/td>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%)<\/td>\n<\/tr>\n
7.33%<\/strong><\/td>for retiree hospital and medical benefits<\/td>\n<\/tr>\n
0.07%<\/strong><\/td>for retiree disability income plans<\/td>\n<\/tr>\n
0.13%<\/strong><\/td>for retiree death benefits plans<\/td>\n<\/tr>\n
6.20%<\/strong><\/td>or federal OASDI\/Social Security<\/td>\n<\/tr>\n
1.45%<\/strong><\/td>for federal FICA\/Medicare and Medicaid<\/td>\n<\/tr>\n
0.5%<\/strong><\/td>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\u2019 Compensation and other expenses due when a permanent employee\u2019s status changes (e.g., retirement, termination, unemployment and disability).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n <\/p>\n <\/details>\n\n\n <\/div>\n <\/div>\n\n\n
\n\n\n\n

Health Insurance Direct Costs<\/h3>\n\n\n\n

$8,500<\/strong> per year is the FY 26 fixed employer contribution for employee health insurance (established by the state and subject to revision annually).<\/p>\n\n\n\n

Due to the delay in approval of the State Budget, the rate for an employee for the full fiscal year (FY 2026) will be $8,331. This is calculated as: 5 months (July\u2013November) at the FY 2025 rate of $8,095 and 7 months (December – June) at the FY 2026 rate of $8,500.<\/em><\/p>\n\n\n\n

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.<\/em><\/a><\/p>\n\n\n\n

Post-Doctoral Associates<\/h2>\n\n\n\n

Benefits<\/h3>\n\n\n\n

8.15%<\/strong> Total Benefits (excluding health insurance)<\/p>\n\n\n

\n
\n \n
\n \n \n <\/span>\n <\/span>\n

See Detailed Components<\/h2>\n <\/summary>\n

\n \n\n\n\n\n\t\n\t\n\t
6.20%<\/strong><\/td>for federal OASDI\/Social Security<\/td>\n<\/tr>\n
1.45%<\/strong><\/td>for federal FICA\/Medicare and Medicaid<\/td>\n<\/tr>\n
0.5%<\/strong><\/td>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\u2019 Compensation and other expenses due when a permanent employee\u2019s status changes (e.g., retirement, termination, unemployment and disability).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n <\/p>\n <\/details>\n\n\n <\/div>\n <\/div>\n\n\n
\n\n\n\n

Health Insurance Direct Costs<\/h3>\n\n\n\n

$6,352.80<\/strong> is the FY 25 fixed cost for post-doctoral health insurance. The costs are a fixed cost per year negotiated by UNC System \u2013 (Current Rates<\/a>).<\/p>\n\n\n\n

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.<\/em><\/p>\n\n\n\n

Graduate Research Assistants<\/h2>\n\n\n\n

Benefits<\/h3>\n\n\n\n

8.15%<\/strong> Total Benefits (excluding health insurance)<\/p>\n\n\n

\n
\n \n
\n \n \n <\/span>\n <\/span>\n

See Detailed Components<\/h2>\n <\/summary>\n

\n \n\n\n\n\n\t\n\t\n\t
6.20%<\/strong><\/td>for federal OASDI\/Social Security<\/td>\n<\/tr>\n
1.45%<\/strong><\/td>for federal FICA\/Medicare and Medicaid<\/td>\n<\/tr>\n
0.5%<\/strong><\/td>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\u2019 Compensation and other expenses due when a permanent employee\u2019s status changes (e.g., retirement, termination, unemployment and disability).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n <\/p>\n <\/details>\n\n\n <\/div>\n <\/div>\n\n\n
\n\n\n\n

Health Insurance Direct Costs<\/h3>\n\n\n\n

$3,615.12<\/strong> Graduate Student Support Plan benefit rates<\/a> for current academic year (August 1 \u2013 July 31) fixed cost for graduate student health insurance on the RA-TA Plan (GSSP<\/a>). The costs are a fixed cost per year negotiated by NC State. If the student meets GSSP eligibility requirements<\/a>, they are eligible for enrollment in the RA-TA Health Insurance Plan.<\/p>\n\n\n\n

Temporary\/Biweekly Payroll Employee<\/h2>\n\n\n\n

Benefits<\/h3>\n\n\n\n

8.15%<\/strong> Total Benefits (excluding health insurance)<\/p>\n\n\n

\n
\n \n
\n \n \n <\/span>\n <\/span>\n

See Detailed Components<\/h2>\n <\/summary>\n

\n \n\n\n\n\n\t\n\t\n\t
6.20%<\/strong><\/td>for federal OASDI\/Social Security<\/td>\n<\/tr>\n
1.45%<\/strong><\/td>for federal FICA\/Medicare and Medicaid<\/td>\n<\/tr>\n
0.5%<\/strong><\/td>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\u2019 Compensation and other expenses due when a permanent employee\u2019s status changes (e.g., retirement, termination, unemployment and disability).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n <\/p>\n <\/details>\n\n\n <\/div>\n <\/div>\n\n\n\n

Prior-Year Fringe Benefit Rates<\/h2>\n\n\n\n

A history of fringe benefit rate components is available at https:\/\/budget.ncsu.edu\/budgetoffice\/documents\/BenefitsHistory.pdf<\/a>.<\/p>\n\n\n\n