UCLA is transitioning to Composite Benefit Rate assessment for employer paid benefits when UC Path goes live during FY17-18. UCLA will join a long list of large research universities that utilize the CBR methodology for charging benefits to funds. Based on employee groupings, employer paid benefits will be pooled and charged at a rate rather than the multiple benefit charges assessed today. The CBR will include retirement benefits, taxes, and health and welfare benefits, and will be charged in a consistent method as a % to all components of pay except for certain bonuses, incentives and Z payments.
Below are the 9 UCLA Employee Groups and the corresponding Composite Benefit Rate. Please use these rates to budget contract and grant award proposals for FY17-18.
Composite Benefit Employee Group | Composite Benefit Rate |
|---|---|
Faculty Summer | 5.1% |
HCOMP Senior Faculty | 25.8% |
Faculty | 32.1% |
Other Academics | 43.4% |
Post Docs | 32.1% |
Staff Exempt | 43.4% |
Staff Non-Exempt | 51.9% |
Food-Custodian-Grounds | 69.0% |
Employees & Students with Limited Benefits | 5.1% |
CBR information and detailed calculation tools are available at: https://www.finance.ucla.edu/composite-benefit-rate-assessment. Please visit the “How do I map employees to a benefit rate?” section for mapping instructions and title code information.
Mitigation Plan for Sponsored Awards
A mitigation plan to offset increased costs due to CBR implementation to existing sponsored awards is being drafted. A committee will review and approve the mitigation. Detail on the mitigation plan will be presented at a later date.
If you have any questions related to CBRs, please contact David Beckstrom at dbeckstrom@finance.ucla.edu or at 310-983-3095.
