Fringe Benefits

Employees Eligible for BRP (Benefit Replacement Pay)

Employee Type	Regular Faculty and Staff including Adjunct Faculty at 50% or more FTE		Salaried Graduate students 1	Hourly Student employees	Non-Student Hourly and other salaried appointments2
Retirement Plan	TRS	ORP	N/A	N/A	N/A
Retirement Plan Contribution	7.50%	6.6% or 8.5% 3	N/A	N/A	N/A
FICA - UNT employer portion on wages to $132,900 for 20194	7.65%	7.65%	0% or 7.65%5	0% or 7.65%5	7.65%
Benefit Replacement Pay (BRP)	6.25% max $1031.25	6.27% max $1034.01	5.85% max $965.25	5.85% max $965.25	5.85% max $965.25
Texas Unemployment Compensation & Worker’s Compensation6	1.00%	1.00%	1.00%	1.00%	1.00%
TOTAL estimated fringe benefits	22.4% + Insurance	21.52% or 23.42% + Insurance	6.85% or 14.5% + Insurance	6.85% or 14.5%	14.50%

 

¹   Position must require graduate status, be at least 50% FTE, and be authorized for at least 4.5 months  (i.e. teaching fellows, teaching assistants, research assistants, graduate practicum, graduate services assistant)

²   In addition to hourly non-faculty assignments, these appointments include non-contract adjunct faculty at less than 50% FTE.  Contact HR for assistance regarding benefits costs for return to work retirees.

³   8.5% contribution rate applies to employees enrolled in OPR plan prior to September 1995.

⁴    Only OASDI taxes (6.2%) are subjected to the limit of $128,400. Medicare taxes (1.45%) do not have a maximum.

⁵   Exemption from FICA for student employees is determined by IRS criteria.  Student employees who become ineligible for FICA exemption will subject the employing department to the full 7.65% employer FICA expense in payroll periods for which they are ineligible.  For proposal purposes it may be advisable to estimate some FICA expense for student employees; consult with Grant Accounting for assistance

⁶   Auxiliary departments are charged 1.5% for Texas Unemployment and Workers Compensation for all categories of employment.

For proposals, regular employee fringe benefits may be estimated according to the table above as a percentage of base salary (plus insurance contributions below).   Actual costs against the payroll account(s) when payment is made WILL vary depending on the individual circumstances at the time of payment.   For example, Benefit Replacement Pay may be estimated as a percentage of base salary but is only payable until the individual’s maximum contribution amount is reached (the individual’s maximum may be less than the maximums stated above.)   See also the information below regarding assessment of insurance contributions from sponsored project accounts.