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Changes to CBR and VLA in UCPath

UC Path CBR Rates were updated with v3 on May 8th, 2019 at 3:50pm (PST). Rates have also been submitted to Federal Government.

UCPath will standardize the CBR charging and VLA accrual process across all UC campuses.

UC Path CBR Rates by Title Code (XLS)

Composite Benefit Rates

Employee CBR Groups

UCPath predetermined the majority of the employee groups available in UCPath. UC Davis was only able to modify a few of the UCPath standard employee groupings based on a limited number of employee characteristics available in UCPath.

CBR charges

UCPath will assess the CBR charges utilizing a different assessment base than what UC Davis currently uses in KFS to assess the CBR.

Currently in KFS, the CBR is charged to the full annual salary, however in UCPath the CBR will only be charged to productive (non-Vacation) time. Therefore, in UCPath the time an employee is on vacation, there will not be a CBR charge on the vacation salaries.


Vacation Accruals

In KFS the vacation accrual is a specific identification of the accrual amount by each individual employee. It takes into account the annual accrual the employee receives and the amount accrued by the employee in the pay period. In KFS there are 6 different accrual rates depending on the number of vacation hours an employee accrues each year.

In UCPath the Vacation Accrual (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 3 accrual rates; 1 for non-accruing faculty and staff, 1 for accruing faculty; and 1 for all other accruing academics and staff.

In UCPath, the accrual for vacation benefits will be eliminated. Currently in KFS, we accrue for the VLA salaries and also apply the employee’s CBR rate to accrue for the benefits. This additional accrual (8551) will be 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 UC Path Assessments

UCRP Supplemental Assessment-Interest

This supplemental interest assessment was previously included in the CBR rates, but the Federal government has determined that the interest portion of the assessment is unallowable to federal funds and must be removed from the CBR. This is separate from the CBR Add-on (8510) that is currently in place and will continue. This new assessment will be on object 8690 which will be charged out to all non-federal fund sources based on the individuals UCRP covered salaries including the vacation time unlike CBR and VLA. These assessment rates are determined by UCOP.


New object 7951 will be assessed (instead of the 3 different objet codes 7930, 7935, 7940) against non-federal fund sources. This assessment will occur in UCPath and be charged to the ledgers at the same time as the individual pay. UCPath will also immediately move the GAEL on a Direct Retro (SET) instead of at month end in the current KFS process