Composite Benefit Rates (CBR)

FY 2021-22 updated rates are now available under "Current CBR Rates" link to the right>>>
For latest UCPath CBR update Information Click Here

UCPath standardizes the process for charging CBR and assessing vacation costs across all UC campuses.


Key Changes

Effective July 2019, UC Davis implemented the UCPath CBR.

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(PDF - Updated 6/26/2019)

 

Full Benefit Eligibility
Federally Approved FY 21-22 UCPath Rates
HCOMP Faculty, School of Medicine Physicians and Senior Management
Nurses and Non-SOM Physicians
Faculty, Other Academic Appointments, MSP, Fire and Police
All Other Staff
Service Staff
25.9%
34.9%
38.3%
49.5%
65.5%
Non-Full Benefit Eligibility
 

Postdoc Employees
Faculty Summer Salaries
Grad & Undergrad Students
Employees with Limited Benefit Eligibility
Employees with No Benefit Eligibility

19.5%
9.9%
1.6%
10.0%
3.0%

Postdoctoral Mitigation Plans

With the transition to UCPath, there was a number of changes made to the composite benefit rates (CBR). One of these changes was a notable increase to the composite benefit rate for, Postdoc Employees and Fellows. In order to ease this transition for Post doc employees, the campus provided bridge funding as follows:

Postdoc Employees

Postdoc Fellows

Fiscal Year 2019-20:

Campus provided funding to cover the full cost of the 9% increase for all Postdoc Employees.

Fiscal Year 2019-20:

Campus provided funding to cover the full cost of the 24.8% increase for all Postdoc Fellows.

Fiscal Year 2020-21:

Campus provided funding to cover 50% of the increase, or 4.5%, of the CBR rate for Postdoc Employees.

Fiscal Year 2020-21:

Campus provided funding to cover 50% of the increase, or 12.4%, of the CBR rate for Postdoc Fellows.

Fiscal Year 2021-22:

No additional bridge funding will be provided as units and PIs should have adjusted their expenditure plans to accommodate the full CBR change.

Fiscal Year 2021-22:

No additional bridge funding will be provided as units and PIs should have adjusted their expenditure plans to accommodate the full CBR change.

The goal of the campus bridge funding was to allow units and PIs time to evaluate and adjust their grant budgets over several years.

GL Process:
  • The full approved CBR's were assessed to all Postdoc salaries in UCPath. 
  • The campus ran a monthly process to rebate all fund sources for the mitigated Postdoc Employee and Fellow CBR Costs during the fiscal period close process. 

Employee CBR Groups

The majority of the employee groups available in UCPath were predetermined; however, UC Davis was able to modify a few of the standard UCPath employee groupings based on a limited number of employee characteristics available in UCPath to fit our local needs.

CBR charges

UCPath now assesses the CBR charges utilizing a different assessment base, than what UC Davis formerly used in KFS to assess the CBR.

The old process in KFS use to charge the CBR to the full annual salary; however, now utilizing UCPath, the CBR are only charged to productive (non-vacation) time worked. For this reason, in UCPath, when an employee is on vacation, the CBR charge is not assessed. 


Vacation

Vacation Leave Assessments (VLA)

In KFS, the vacation assessment was a specific identification of the vacation amount earned by each employee individually, taking into account the annual vacation benefits the employee received and the amount accrued by the employee in the pay period. In KFS, there was six different accrual rates depending on the number of vacation hours an employee accrued each year.

In UCPath, the VLA is a federally compliant assessment rate that accrues the total amount that is funded into the liability pool by consistently applying a standard rate across all fund sources. UCPath allocates all fringe benefits, including VLA, on the basis of entity-wide salaries and wages of the employees eligible to receive the benefits. UCPath has three accrual rates: one for non-accruing faculty and staff, one for accruing faculty, and one for all other accruing non-faculty academics and staff.

Assessments apply even if the employee exceeds the maximum vacation accrual.

In UCPath, the assessment for vacation benefits are eliminated. Previosly in KFS, we accrued for the VLA salaries and also applied the employee’s CBR rate to accrue for the benefits. This additional assessment (8551) was eliminated in UCPath.

Current UCPath VLA rates 
 

Non-Accruing Faculty and Staff 0%
Accruing Faculty 6.5%
Accruing Non-Faculty Academics and Staff 8.3%

Other UCPath Assessments in UCPath

UCRP Supplemental Assessment-Interest

This supplemental interest assessment was previously included in the CBR rates, but the Federal government determined that the interest portion of the assessment to be unallowable to federal funds and required it removed from the CBR. This is separate from the CBR Add-on (object code 8510). This new assessment uses object code 8690 to assess all non-federal fund sources based on the individual’s UCRP covered salaries, including the non-productive/vacation time, unlike CBR and VLA. The assessment rates are determined by UCOP. Additional information and specific rates can be found under the CBR Add-On section of Fixed Costs page on the Budget website.

GAEL

In KFS, there was three different object codes, 7930, 7935, and 7940, that were used to capture the GAEL assessment; however, in UCPath, GAEL is now recorded to a new object code, 7951, and is charged against all non-federal fund sources. This assessment posts to the ledgers at the same time that the individual pay occurs. In UCPath, if a Direct Retro (new name for the Salary Expense Transfer “SET”) is processed, the related GAEL charges will move with the salary. Additional information and specific rates can be found under the GAEL section of Fixed Costs page on the Budget website.