Government Benefit Rates
| Full-Time | Part-Time | Graduate Students | |
| Account Codes | 60xx, 65xx | 62xx, 66xx | 6106, 6116, 6311, 6301-6314 |
| FY 2025 | 22.10% | 8.00% | 19.40% |
| FY 2024 | 23.30% | 8.00% | 8.00% |
| FY 2023 | 27.20% | 7.90% | 4.10% |
| FY 2022 | 28.80% | 8.30% | 22.80% |
| FY 2021 | 28.80% | 8.20% | 32.00% |
All Other Benefit Rates
| Full-Time | Clinical Faculty (2) | Part-Time | Graduate Students | |
| Account Codes | 60xx, 65xx | 60xx, 65xx | 62xx, 66xx | 6106, 6116, 6311, 6301-6314 |
| FY 2025 | 28.70% | 15.03% | 8.10% | 19.50% |
| FY 2024 | 27.50% | 15.03% | 8.10% | 19.50% |
| FY 2023 | 30.00% | 15.03% | 8.10% | 16.20% |
| FY 2022 | 30.40% | 15.03% | 8.10% | 26.40% |
| FY 2021 | 31.00% | 15.03% | 8.20% | 27.50% |
Footnotes
| 1. These rates will be applied to all sponsored projects funds (24x-49x and 55-funds), and service center funds (1091x). |
| 2. These rates will be applied to full time faculty (60xx) and full time physician (6571/6541) salaries in 104xxx, 18 and 93 funds. |
| 3. These rates will be applied to 10 (except 1091x), 12, 14, 15, 16, 17 &18 (except clinical faculty), 5x except 55-funds, 8x and 9x funds. |
| Account codes 6305-6307 and 67xx are exempt from benefits rates. |
Instruction and Departmental Research
| FISCAL YEAR | ON-CAMPUS | OFF-CAMPUS |
| FY 2021-2023 | 58.5 | 26 |
| FY 2018-2020 | 58.5 | 26 |
| FY 2017 | 58 | 26 |
| FY 2013-2016 | 58 | 26 |
| FY 2010-2012 | 57.4 | 26 |
Organized Research
| FISCAL YEAR | ON-CAMPUS | OFF-CAMPUS |
| FY 2021-2023 | 58.5 | 26 |
| FY 2017-2020 | 58.5 | 26 |
| FY 2015-2016 | 56 | 26 |
| FY 2013-2014 | 55 | 26 |
| FY 2012 | 53 | 26 |
| FY 2010-2011 | 52 | 26 |
Other Sponsored Activities
| FISCAL YEAR | ON-CAMPUS | OFF-CAMPUS |
| FY 2021-2023 | 39.4 | 26 |
| FY 2018-2020 | 39.4 | 26 |
| FY 2017 | 41 | 26 |
| FY 2013-2016 | 41 | 26 |
| FY 2010-2012 | 38.8 | 26 |
Department of Defense
| FISCAL YEAR | ON-CAMPUS | OFF-CAMPUS |
| FY 2021-2023 | 58.5 | 30 |
| FY 2017-2020 | 58.5 | 30 |
| FY 2013-2016 | 58 | 32 |
| FY 2010-2012 | 57 | 32 |
Functional Classification of Sponsored Agreements
Instruction and Departmental Research includes specific instructional or training activity established by grant, contract, or cooperative agreement. This includes training grants, except for research training.
Organized Research generally includes all research and development activities that are seperately budgeted and accounted for by the institution. Organized research also includes those activities known as research training (e.g. NIH T28) grants because such training is conducted in laboratories alongside research activities and “utilize the same facilities as other research and development activities.”
Other Sponsored Activities includes awards for public service and all other sponsored activities that are not Instruction or Research as defined above.
On- and Off-Campus Classification of Sponsored Agreements:
The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project.
If you are unsure of the appropriate rate to apply to your proposal please contact rapost@temple.edu