Benefits and Assessments

CBR Rates
GAEL
Vacation Accrual Rates
Other Rates

CBR

Consistent with the UCPath goals of standardizing processes and increasing efficiency, UCR has established fringe benefit rates that are assessed based on a percentage of an employee's gross salary. The CBR Group is assigned according to specific Job Data attributes that do not vary based on individual employee benefit selections.

FY2025 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Faculty/Police, Not HSCP - Full Benefits	36.0%	7/1/2024
02	Faculty, HSCP - Full Benefits	30.0%	7/1/2024
04	Staff, Exempt / Other Academic - Full Benefits	43.7%	7/1/2024
05	Staff, Non-Exempt - Full Benefits	49.9%	7/1/2024
06	Students / No Benefit Eligibility / Partial Benefit Eligibility	2.1%	7/1/2024
07	Post Doc	22.3%	7/1/2024
11	Food-Custodian-Grounds	58.4%	7/1/2024
14	Faculty Summer	7.9%	7/1/2024

FY2024 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Faculty/Police, Not HSCP - Full Benefits	35.2%	7/1/2023
02	Faculty, HSCP - Full Benefits	27.6%	7/1/2023
04	Staff, Exempt / Other Academic - Full Benefits	43.1%	7/1/2023
05	Staff, Non-Exempt - Full Benefits	52.0%	7/1/2023
06	Students / No Benefit Eligibility / Partial Benefit Eligibility	1.8%	7/1/2023
07	Post Doc	20.5%	7/1/2023
11	Food-Custodian-Grounds	59.3%	7/1/2023
14	Faculty Summer	7.9%	7/1/2023

FY2023 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Faculty/Police, Not HSCP - Full Benefits	35.6%	7/1/2022
02	Faculty, HSCP - Full Benefits	27.3%	7/1/2022
04	Staff, Exempt / Other Academic - Full Benefits	44.2%	7/1/2022
05	Staff, Non-Exempt - Full Benefits	53.6%	7/1/2022
06	Students / No Benefit Eligibility / Partial Benefit Eligibility	4.0%	7/1/2022
07	Post Doc	20.4%	7/1/2022
11	Food-Custodian-Grounds	64.3%	7/1/2022
14	Faculty Summer	12.0%	7/1/2022

FY2022 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Faculty/Police, Not HSCP - Full Benefits	34.4%	7/1/2021
02	Faculty, HSCP - Full Benefits	27.6%	7/1/2021
03	Other Academics - Full Benefits	43.0%	7/1/2021
04	Staff, Exempt - Full Benefits	45.2%	7/1/2021
05	Staff, Non-Exempt - Full Benefits	55.8%	7/1/2021
06	Students - Graduate/Undergrad	2.3%	7/1/2021
07	Post Doc	24.1%	7/1/2021
08	Faculty/Staff - Partial Ben Elig	12.8%	7/1/2021
09	Faculty/Staff - No Ben Elig	4.5%	7/1/2021
11	Food-Custodian-Grounds	67.7%	7/1/2021
12	Police (Merged with Faculty)	0.0%	7/1/2021
14	Faculty Summer	12.8%	7/1/2021

FY2021 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Faculty, Not HSCP - Full Benefits	35.1%	7/1/2020
02	Faculty, HSCP - Full Benefits	25.3%	7/1/2020
03	Other Academics - Full Benefits	41.2%	7/1/2020
04	Staff, Exempt - Full Benefits	43.9%	7/1/2020
05	Staff, Non-Exempt - Full Benefits	54.5%	7/1/2020
06	Students - Graduate/Undergrad	0.9%	7/1/2020
07	Post Doc	23.2%	7/1/2020
08	Faculty/Staff - Partial Ben Elig	4.9%	7/1/2020
09	Faculty/Staff - No Ben Elig	2.9%	7/1/2020
11	Food-Custodian-Grounds	66.3%	7/1/2020
12	Police	23.9%	7/1/2020
14	Faculty Summer	8.5%	7/1/2020

FY2020 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Faculty, Not HSCP - Full Benefits	35.1%	7/1/2019
02	Faculty, HSCP - Full Benefits	25.6%	7/1/2019
03	Other Academics - Full Benefits	39.2%	7/1/2019
04	Staff, Exempt - Full Benefits	43.2%	7/1/2019
05	Staff, Non-Exempt - Full Benefits	50.9%	7/1/2019
06	Students - Graduate/Undergrad	0.9%	7/1/2019
07	Post Doc	20.9%	7/1/2019
08	Faculty/Staff - Partial Ben Elig	4.2%	7/1/2019
09	Faculty/Staff - No Ben Elig	3.2%	7/1/2019
11	Food-Custodian-Grounds	60.6%	7/1/2019
14	Faculty Summer	6.8%	7/1/2019

FY2019 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Fclty Nt HSCP-Full Ben Acad Yr	39.10%	7/1/2018
02	Faculty HSCP - Full Benefits	25.60%	7/1/2018
03	Other Academics-Full Benefits	42.00%	7/1/2018
04	Staff Exempt - Full Benefits	48.70%	7/1/2018
05	Staff Non-Exempt-Full Benefits	58.80%	7/1/2018
06	Students - Graduate/Undergrad	1.80%	7/1/2018
07	Post Docs	25.70%	7/1/2018
08	Faculty/Staff-Partial BenElig	19.80%	7/1/2018
09	Faculty/Staff - No Ben Elig	3.20%	7/1/2018
10	Campus Rate #1 - Full Benefits	0.00%	7/1/2018
11	Campus Rate #2 - Full Benefits	73.50%	7/1/2018
14	Fclt Nt HSCP-Full Ben Sumr Sal	11.10%	7/1/2018

FY2018 CBR

CBR Group	Description	UC_ASSESS_RATE	Effective Date
01	Faculty Not HSCP-Full Benefits	37.20%	1/1/2018
02	Faculty HSCP - Full Benefits	24.40%	1/1/2018
03	Other Academics-Full Benefits	40.00%	1/1/2018
04	Staff Exempt - Full Benefits	46.50%	1/1/2018
05	Staff Non-Exempt-Full Benefits	56.30%	1/1/2018
06	Students - Graduate/Undergrad	1.80%	1/1/2018
07	Post Docs	24.80%	1/1/2018
08	Faculty/Staff-Partial BenElig	19.00%	1/1/2018
09	Faculty/Staff - No Ben Elig	3.20%	1/1/2018
10	Campus Rate #1 - Full Benefits	10.80%	1/1/2018
11	Campus Rate #2 - Full Benefits	70.40%	1/1/2018

GAEL Rates

UCR assesses GAEL based on a percentage of an employee's gross salary. GAEL charges are broken into two parts and are assessed equally on all employee types, though charges assessed against a Contract & Grant fund will be redirected.

FY2025 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.0064	7/1/2024
GL	General Liability Insurance	0.0116	7/1/2024

FY2024 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.0054	7/1/2023
GL	General Liability Insurance	0.0108	7/1/2023

FY2023 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.0049	7/1/2022
GL	General Liability Insurance	0.0081	7/1/2022

FY2022 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.0045	7/1/2021
GL	General Liability Insurance	0.0073	7/1/2021

FY2021 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.0047	7/1/2020
GL	General Liability Insurance	0.0065	7/1/2020

FY2020 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.0048	7/7/2019
GL	General Liability Insurance	0.0067	7/7/2019

FY2019 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.54%	7/1/2018
GL	General Liability Insurance	0.62%	7/1/2018

FY2018 GAEL

GAEL Rate Type	Description	Rate	Effective Date
EL	Employee Liability Insurance	0.36%	7/1/2016
GL	General Liability Insurance	0.56%	7/1/2016

Vacation Accrual Rates

Consistent with the UCPath goals of standardizing processes and increasing efficiency, UCR has established vacation leave accrual rates to be assessed based on a percentage of an employee's gross salary. The VLA Group is assigned according to Absence Management eligibility, and is not tied specifically to whether the employee is accruing vacation. The assessments fund a campus Leave Liability Pool.

Leave Group ID	Description	Rate	Effective Date
1	Non-Accruing Staff/ AY Faculty	0.00	2/1/2021
2	Accruing Staff/ Non-Faculty Academic	0.04	2/1/2021
3	FY Faculty	0.03	2/1/2021

Rate Type	Description	Rate	Effective Date
A	General Liability Insurance	0.005545	1/1/2018
B	Employment Practices Insurance	0.003587	1/1/2018
C	Vacation Leave Liability - Accruing Staff/Non-Faculty Academic	0.09	1/1/2018
D	Vacation Leave Liability - FY Faculty	0.08	1/1/2018
E	Graduate Student Health Insurance per Qtr	$1,188.06	10/1/2017
F	Graduate Student Fee Remission per Qtr	$4,210.00	10/1/2017
G	Graduate Nonresident Tuition Remission per Qtr	$5,034.00	10/1/2017
H	Graduate Nonresident Tuition/AGSM per Qtr	$4,082.00	10/1/2017

Accounting Office

Benefits and Assessments

CBR

FY2025 CBR

FY2024 CBR

FY2023 CBR

FY2022 CBR

FY2021 CBR

FY2020 CBR

FY2019 CBR

FY2018 CBR

GAEL Rates

FY2025 GAEL

FY2024 GAEL

FY2023 GAEL

FY2022 GAEL

FY2021 GAEL

FY2020 GAEL

FY2019 GAEL

FY2018 GAEL

Vacation Accrual Rates

FY2025 VA

FY2024 VA

FY2023 VA

FY2022 VA

FY2021 VA

FY2020 VA

FY2019 VA

FY2018 VA

Other Rates

FY2025 Other Rates

FY2024 Other Rates

FY2023 Other Rates

FY2022 Other Rates

FY2021 Other Rates

FY2020 Other Rates

FY2019 Other Rates

FY2018 Other Rates

Accounting Office