Salary and Benefits

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, Automobile and Employment Liability (GAEL)

1. Employee Benefits

Based on composite benefit rates and varies by employee group.  For information on Central Campus funding support eligibility, please see file located in Resources section below. 

Amounts (if known): 

  • 2020-21
  • > Retirement eligible rates range from 26% to 65.1% of salary.
    > Non-retirement eligible rates range from 3.6% to 23.5% of salary.
  • 2021-22
  • > Retirement eligible rates range from 25.9% to 65.5% of salary.
    > Non-retirement eligible rates range from 1.6% to 19.5% of salary.
  • 2022-23
  • > Rates have not been approved, but reflect UCOP submissions
    > Retirement eligible rates range: 26.7% to 60% of eligible salary
    > Non-retirement eligible rates range: 1.9% to 21.4% of eligible 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.  The exclusion criteria is as follows:

Excluded Sub Fund Group Types: 1, B, C, D, F, G, H, J, L, N, P, S, V, W, X 

Excluded Sub Fund Groups:  SSEDAC, SSEPDI, and OSSSO

Excluded OP Funds: 20094, 20095, 20321, 20323, 99100 and 99300

Amounts (if known): 

  • 2020-21
  • > Rate: 0.22% on all funds except those noted above
  • 2021-22
  • > Rate: 0.22% on all funds except those noted above
  • 2022-23
  • > No Change from prior years
    > Rate: 0.22% on all funds except those noted above

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.  Prior to 2019-20 it was incorporated into the primary CBR, now this add-on is applied separately in UCPath and excludes Federal C&G.

Amounts (if known):

  • 2020-21
  • > Rate revised from 0.77% to 0.30% on all retirement eligible compensation, excluding Federal C&G per UCOP guidance.
    > Posts to object 8690-UCRP Supplemental Assessment - Interest
  • 2021-22
  • > Rate: 0.30% on all retirement eligible compensation, excluding Federal C&G per UCOP guidance.
    > Posts to object 8690-UCRP Supplemental Assessment - Interest
  • 2022-23
  • > Rate: NO CHANGE, 0.30% on all retirement eligible compensation, excluding Federal C&G per UCOP guidance.
    > 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.

Resources:

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5. Staff Salary Increases

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

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): 

  • 2020-21
  • N/A
  • 2021-22
  • Non-represented faculty and academic personnel 3% range adjustment effective July 1, 2021. Ladder rank faculty range adjustment of 3% effective October 1, 2021.
  • 2022-23
  • Range adjustment and equity program 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, Automobile and Employment Liability (GAEL)

Effective July 1, 2022 GAEL will transition out of UCPath and no longer be assessed as % of wages to object code 7951.  Instead, GAEL will be allocated similar to other campus-wide assessments such as CGA and OPTax.  Additional background information and updates will be continually posted below.   

Amounts (if known): 

  • 2020-21
  • >Campus-wide assessment rate $0.73 per $100 of wages or 0.73% per $1
    >Target premiums recovery of $10.6M (4.8% increase vs. prior year)
  • 2021-22
  • >Campus-wide assessment rate $0.78 per $100 of wages or 0.78% per $1 of wages
    >Target premiums recovery of $11.1M (3.3% increase vs. prior year)
  • 2022-23
  • >Allocated premiums for FY23 will be $12.6M (13.3% increase vs. prior year)

    Resources: 

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