Composite Benefit Rates (CBR)

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


UCPath Composite Benefit Rates

 

Full Benefit Eligibility
FY 21-22 UCPath Rates
FY 22-23 UCPath Rates
HCOMP Faculty, School of Medicine Physicians and Senior Management 25.9% 26.7%
Nurses and Non-SOM Physicians 34.9% 34.3%
Faculty, Other Academic Appointments, MSP, Fire and Police 38.3% 38.9%
All Other Staff 49.5% 51.9%
Service Staff 65.5% 60.0%
Non-Full Benefit Eligibility
Postdoc Employees 19.5% 21.4%
Faculty Summer Salaries 9.9% 9.4%
Grad & Undergrad Students 1.6% 1.9%
Employees with Limited Benefit Eligibility 10.0% 10.0%
Employees with No Benefit Eligibility 3.0% 4.0%

CBR charges

 

 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 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.

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.