Fringe Benefit Rates on Sponsored Programs

	7/09-6/10	7/10-06/11	7/11-06/12	07/12-06/13	07/13-06/14
Hourly and Salaried Faculty and Staff - Sponsored	36.5%	37.8%	39%	37.7%	35.6%
Hourly and Salaried Faculty and Staff - Non-Sponsored	32.0%	33.2%	34.4%	33.5%	31.1%
Residents and Post Doctoral Fellows	17.1%	18.0%	19.8%	20.0%	18.4%
Part-Time (Less than 50%) and Temporary Employees	8.2%	7.9%	9.1%	8.5%	8.1%
Students	2.5%	1.8%	3.5%	1.6%	.1%

Full time salaried & hourly faculty/staff (50% FTE or more)

Part time salaried & hourly faculty/staff (less than 50% FTE; Includes temps and students assistants that are subject to FICA/Medicare taxes)

Residents and fellows (includes residents & post doctoral research fellows)

Students (includes trainees, graduate research assistants, Graduate teaching assistants & pre-doctoral fellows)