Benefit Rates
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University Budget Office
221 Roudebush Hall
501 E. High Street Oxford, Ohio 45056
The table below contains two (2) sets of staff benefit rates, which have been approved for use in fiscal year 2026, as well as includes estimates for FY 2026 through FY 2030. The benefit rate in the Grant column is to be used for all grant funded activities. The grant benefit rates are governed by federal OMB Circular A-21, which sets forth the rules and eligibility of allowable costs that are directly charged to a sponsored project.
Staff benefit rates are reviewed and approved annually, so the rates for FY 2027 through FY 2030 are only estimates.
| Classification | Fiscal 2026 | Fiscal 2027 | Fiscal 2028 | Fiscal 2029 | Fiscal 2030 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Non-Grant | Grant | Non-Grant | Grant | Non-Grant | Grant | Non-Grant | Grant | Non-Grant | Grant | |
| Full-time | 39.50% | 36.87% | 40.42% | 37.79% | 41.38% | 38.75% | 42.39% | 39.76% | 43.44% | 40.81% |
| Part-time | 16.50% | 16.46% | 16.50% | 16.46% | 16.50% | 16.46% | 16.50% | 16.46% | 16.50% | 16.46% |
| Student | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% | 1.70% |
The new staff benefit rates should be used for positions created after July 1, 2020.
If you have questions or require additional information about this change, please contact the Budget Office at 529-0464. For questions related to grant and contract staff benefits, please contact the Grants and Contracts Office at 529-5405.
For a list of all past rates, view the Benefit Rate History.
| Benefit | Rate (%) |
|---|---|
| Health Insurance | 18.89% |
| Retirement | 14.63% |
| Medicare | 1.45% |
| Workers Compensation | 0.29% |
| Other-Miscellaneous | 4.24% |
| Total | 39.50% |
| Benefit | Rate (%) |
|---|---|
| Retirement | 14.63% |
| Medicare | 1.45% |
| Workers Compensation | 0.33% |
| Unemployment | 0.06% |
| Tuition Waiver | 0.05% |
| Total | 16.50% |
| Benefit | Rate (%) |
|---|---|
| Health Insurance | 18.89% |
| Retirement | 14.63% |
| Medicare | 1.45% |
| Workers Compensation | 0.29% |
| Other-Miscellaneous | 1.61% |
| Total | 36.87% |
| Benefit | Rate (%) |
|---|---|
| Retirement | 14.63% |
| Medicare | 1.45% |
| Workers Compensation | 0.33% |
| Unemployment | 0.06% |
| Total | 16.46% |
| Fiscal Year | Payroll Type | E&G | Auxiliary |
|---|---|---|---|
| 1986 | All | 20.8% | 24.0% |
| 1987 | All | 21.2% | 23.7% |
| 1988 | All | 21.9% | 24.0% |
| 1989 | All | 24.5% | 29.0% |
| 1990 | All | 24.5% | 29.0% |
| 1991 | All | 25.0% | 32.0% |
| 1992 | Full time | 26.0% | 35.0% |
| 1992 | Part time | 14.0% | 15.3% |
| 1992 | Student | 2.0% | 1.7% |
| 1993 | Full time | 26.0% | 35.0% |
| 1993 | Part time | 14.0% | 15.3% |
| 1993 | Student | 2.0% | 1.7% |
| 1994 | Full time | 27.0% | 35.0% |
| 1994 | Part time | 15.0% | 15.3% |
| 1994 | Student | 3.0% | 1.7% |
| 1995 | Full time | 27.0% | 35.0% |
| 1995 | Part time | 15.0% | 15.3% |
| 1995 | Student | 3.0% | 1.7% |
| 1996 | Full time | 27.0% | 35.0% |
| 1996 | Part time | 15.0% | 15.3% |
| 1996 | Student | 3.0% | 1.7% |
| 1997 | Full time | 27.0% | 35.0% |
| 1997 | Part time | 15.0% | 15.3% |
| 1997 | Student | 3.0% | 1.7% |
| 1998 | Full time | 27.0% | 35.0% |
| 1998 | Part time | 15.0% | 15.3% |
| 1998 | Student | 3.0% | 1.7% |
| 1999 | Full time | 27.0% | 35.0% |
| 1999 | Part time | 15.0% | 15.3% |
| 1999 | Student | 1.7% | 1.7% |
| 2000 | Full time | 27.0% | 35.0% |
| 2000 | Part time | 15.0% | 15.3% |
| 2000 | Student | 1.7% | 1.7% |
| 2001 | Full time | 27.0% | 35.0% |
| 2001 | Part time | 15.0% | 15.3% |
| 2001 | Student | 1.7% | 1.7% |
| 2002 | Full time | 27.0% | 35.0% |
| 2002 | Part time | 15.0% | 15.3% |
| 2002 | Student | 1.7% | 1.7% |
| 2003 | Full time | 29.0% | 35.0% |
| 2003 | Part time | 15.0% | 15.3% |
| 2003 | Student | 1.7% | 1.7% |
| 2004 | Full time | 29.0% | 35.0% |
| 2004 | Part time | 15.0% | 15.3% |
| 2004 | Student | 1.7% | 1.7% |
| 2005 | Full time | 29.0% | 35.0% |
| 2005 | Part time | 15.0% | 15.3% |
| 2005 | Student | 1.7% | 1.7% |
| 2006 | Full time | 29.0% | 35.0% |
| 2006 | Part time | 15.0% | 15.3% |
| 2006 | Student | 1.7% | 1.7% |
| 2006 (12/1/05) | Full time | 35.0% | 37.2% |
| 2006 (12/1/05) | Part time | 15.3% | 16.0% |
| 2006 (12/1/05) | Student | 1.7% | 1.7% |
| 2007 | Full time | 35.0% | 37.2% |
| 2007 | Part time | 15.3% | 16.0% |
| 2007 | Student | 1.7% | 1.7% |
| 2008 | Full time | 37.2% | 37.2% |
| 2008 | Part time | 16.0% | 16.0% |
| 2008 | Student | 1.7% | 1.7% |
| 2009 | Full time | 37.2% | 37.2% |
| 2009 | Part time | 16.0% | 16.0% |
| 2009 | Student | 1.7% | 1.7% |
| 2010 | Full time | 37.9% | 37.9% |
| 2010 | Part time | 16.2% | 16.2% |
| 2010 | Student | 1.7% | 1.7% |
| 2011 | Full time | 41.8% | 41.8% |
| 2011 | Part time | 16.5% | 16.5% |
| 2011 | Student | 1.7% | 1.7% |
| 2011 (09/1/10) | Full time | 40.0% | 40.0% |
| 2011 (09/1/10) | Part time | 16.5% | 16.5% |
| 2011 (09/1/10) | Student | 1.7% | 1.7% |
| 2012 | Full time | 40.0% | 40.0% |
| 2012 | Part time | 16.5% | 16.5% |
| 2012 | Student | 1.7% | 1.7% |
| 2013 | Full time | 40.5% | 40.5% |
| 2013 | Part time | 16.5% | 16.5% |
| 2013 | Student | 1.7% | 1.7% |
| 2014 | Full time | 40.5% | 40.5% |
| 2014 | Part time | 16.5% | 16.5% |
| 2014 | Student | 1.7% | 1.7% |
| 2015 | Full time | 40.5% | 40.5% |
| 2015 | Part time | 16.5% | 16.5% |
| 2015 | Student | 1.7% | 1.7% |
| 2016 | Full time | 40.5% | 40.5% |
| 2016 | Part time | 16.5% | 16.5% |
| 2016 | Student | 1.7% | 1.7% |
| 2017 | Full time | 40.5% | 40.5% |
| 2017 | Part time | 16.5% | 16.5% |
| 2017 | Student | 1.7% | 1.7% |
| 2018 | Full time | 40.5% | 40.5% |
| 2018 | Part time | 16.5% | 16.5% |
| 2018 | Student | 1.7% | 1.7% |
| 2019 | Full time | 38.5% | 38.5% |
| 2019 | Part time | 16.5% | 16.5% |
| 2019 | Student | 1.7% | 1.7% |
| 2020 | Full time | 38.5% | 38.5% |
| 2020 | Part time | 16.5% | 16.5% |
| 2020 | Student | 1.7% | 1.7% |
| 2021 | Full time | 38.5% | 38.5% |
| 2021 | Part time | 16.5% | 16.5% |
| 2021 | Student | 1.7% | 1.7% |
| 2022 | Full time | 38.5% | 38.5% |
| 2022 | Part time | 16.5% | 16.5% |
| 2022 | Student | 1.7% | 1.7% |
| 2023 | Full time | 38.5% | 38.5% |
| 2023 | Part time | 16.5% | 16.5% |
| 2023 | Student | 1.7% | 1.7% |
| 2024 | Full time | 39.5% | 39.5% |
| 2024 | Part time | 16.5% | 16.5% |
| 2024 | Student | 1.7% | 1.7% |
| 2025 | Full time | 39.5% | 39.5% |
| 2025 | Part time | 16.5% | 16.5% |
| 2025 | Student | 1.7% | 1.7% |
| 2026 | Full time | 39.5% | 39.5% |
| 2026 | Part time | 16.5% | 16.5% |
| 2026 | Student | 1.7% | 1.7% |