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Fixed Costs

Contents

  1. Employee Benefits
  2. Composite Benefit Rate Add-on (Prop 2)
  3. Composite Benefit Rate Add-on (UCRP Interest)
  4. 415 (m)
  5. Staff Salary Increases
  6. Faculty Merits and Promotions
  7. Faculty and Other Academic Salary Increases
  8. TA and GSR Fee Remission
  9. General, Employment and Automobile Liability (GAEL)

1. Employee Benefits

Based on composite benefit rates and varies by employee group.

Amounts (if known): 

  • 2017-18
  • > Retirement eligible rates range from 19.5% to 60.7% of salary.
    > Non-retirement eligible rates range from 1.5% to 17.3% of salary.

  • 2018-19
  • No change. 
  • 2019-20
  • > Retirement eligible rates range from 25.3% to 65.4% of salary.
    > Non-retirement eligible rates range from 1.9% to 25.9% of salary.

 

Resources: 

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2. Composite Benefit Rate Add-on (Prop 2)

Additional benefit cost for non-General Fund, non-Contract and Grant funds to reflect the benefit amount that these funds would have otherwise paid had the State not provided $436 million to the UC Retirement Plan. The intent of the State in providing the $436 million was to help pay down the unfunded liability associated with state funds and tuition and not to reduce costs for all fund types.

Amounts (if known): 

  • 2017-18
  • > Rate: 0.15% on all funds except: Sub Fund Group Types 1, B, C, D, F, G, H, J, L, N, P, S, V, W, X
    > Sub Fund Groups SSEDAC, SSEPDI, and OSSSO; OP Funds 20094, 20095, 20321 and 20323

  • 2018-19
  • No change from prior year, rate will remain at 0.15% 
  • 2019-20
  • > Rate: 0.22% on all funds except: Sub Fund Group Types 1, B, C, D, F, G, H, J, L, N, P, S, V, W, X
    > Sub Fund Groups SSEDAC, SSEPDI, and OSSSO; OP Funds 20094, 20095, 20321 and 20323

Resources: 

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3. Composite Benefit Rate Add-on (UCRP Interest)

Additional benefit cost for retirement eligible salary in order to repay STIP funds and external borrowings transferred to UCRP. This expense was previously being captured in the standard CBR rates, but Office of Management and Budget deemed interest expense on borrowings for pension expense an unallowable cost for federal fund sources. All payroll assessments to date have been applied to pay down the principal of the borrowings only. This Add-on will be applied separately in UCPath and exclude Federal C&G.

Amounts (if known):

  • 2016-17
  • Previously incorporated in CBR rates

  • 2017-18
  • Previously incorporated in CBR rates.
  • 2019-20
  • Rate: 0.77% on all retirement eligible compensation, excluding Federal C&G.  Posts to object 8690-UCRP Supplemental Assessment - Interest

Resources: 

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4. 415 (m)

UC’s 415(m) restoration plan provides a “top-up” for retirees who have their pension benefits capped by IRS established limits – typically very long serving employees with higher salaries. Annual UCOP assessment is based on estimated current and projected employee participant costs which creates funding pool to meet plans payment obligations.

Units are responsible for 415(m) costs associated with their employees.

Amounts (if known): 

  • 2016-17
  • Assessment = $1.994 million

  • 2017-18
  • Assessment = $2.33 million
  • 2018-19
  • Assessment = $2.17 million
  • 2019-20
  • Figures TBD (available May/June)

Resources:

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5. Staff Salary Increases

Annual merit/range salary increases for staff employees. Many are subject to labor contracts.

Amounts (if known): 

Resources:

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6. Faculty Merits and Promotions

Salary increases for ladder rank faculty that are the result of the merit and promotion process are funded centrally for faculty salaries paid on state funds and tuition. 

Beginning in 2014-15, this includes merits that fall under the new step-plus system.

Amounts (if known): 

  • Varies by individual

Resources:

  • Information on the faculty advancement process, policies & procedures, faculty salary scales and more can be found on the Academic Affairs website

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6. Faculty and Other Academic Salary Increases

In addition to merits, the UC President also can authorize other types of salary adjustments for faculty.

Amounts (if known): 

  • 2017-18
  • Pool for ladder faculty range adjustment and equities equivalent to approximately 3.0% (1.5% for each program). Distribution methodology and eligibility criteria apply, see academic affairs website. Other adjustments TBD.

  • 2018-19
  • Pool for ladder faculty range adjustment and equities equivalent to approximately 3.3% (1.5% for each program). Distribution methodology and eligibility criteria apply. See Academic Affairs website.
  • 2019-20
  • TBD

Resources:

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8. TA and GSR Fee Remission

Graduate students who are employed as teaching assistants (TAs) or graduate student researchers (GSRs) with an appointment of at least 25% are eligible for partial tuition and fee remission for certain types of fees. In some cases, these benefits are covered by a collective bargaining agreement.

Central campus funds fee remission for TAs and considers this a fixed cost. Campus units are responsible for paying the salaries of TAs.

GSR fee remission is funded by the source paying the GSR salary (generally extramural grants).

Amounts (if known): 

  • Remission includes tuition, student services fee, student services health fee, and the premium for the Student Health Insurance Program. Rates are set based on the student fees charged.

Resources:

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9. General, Employment and Automobile Liability (GAEL)

Amounts (if known): 

  • 2017-18
  • Rates vary by unit. Total premiums = $7.6 M
  • 2018-19
  • Rates vary by unit. Total premiums = $9.5 M
  • 2019-20
  • Rates vary by unit. Total premiums including Auto Liability = $11 M for Campus, a 14.9% increase over last year. Premiums for the UC System increased 21%.  Published 2019-20 Rates shown below were adjusted for UCPath methodology.  
    >>>As a result of the transition from PPS/KFS to UCPath, GAEL was not assessed on the 1st bi-weekly of September.  UCPath adjusted rates were applied starting with the 2nd September bi-weekly payroll and September monthly that were processes in UCPath.  

Resources: 

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