Fringe Benefit Rates for Fiscal Year 2022
Rates are subject to change.
Updated 10/28/2021
Please email Payroll if you need a printer friendly PDF.
|
Fringe Benefit
Deduction Codes
|
Account
(Object Code)
|
Employer Cost
% of Gross
|
Employee Cost
% of Gross
|
Comments |
|
Social Security Tax |
519102 |
6.2% |
6.2% |
OASDI maximum base wages are
$142,800 for tax year 2021 and
$147,000 for tax year 2022.
MED does not have a maximum.
|
|
OASDI |
||||
|
MED/ER |
519101 |
1.45% |
1.45% |
|
|
ADDT'L MED |
519101 |
N/A |
0.9% |
Based on taxable gross over $200,000. |
|
Regents Retirement
TSA
|
518300 |
8.5% |
5.5% |
UPS, Faculty, and Academic Staff employees are eligible after one year or immediately if waiver is approved. |
|
Regents Retirement
GTL
|
518500 |
1.0% |
Employee Cost is referred to as Taxable Group Term Life |
Employee cost is based on a formula related to the annual benefits base rate. |
|
KPERS
RETREG
|
518100 |
13.33% |
6.0% |
USS employees who are first hired before 7/1/09. |
|
KPERS
RETRE2
|
518100 |
13.33% |
6.0% |
USS employees who are first hired on or after 7/1/09. |
|
KPERS
RETRE3
|
518100 |
13.33% |
6.0% |
USS employees who are first hired on or after 1/1/15. |
|
KPERS
RETRET
|
518100 |
13.33% |
N/A |
KPERS retiree from an employer other than KU (e.g. non-state agency, non-regents institution). |
|
KPERS (D&D)
GTLREG
|
518100 |
1.0% |
Employee Cost is referred to as Taxable Group Term Life |
Employee cost is based on a formula related to annual benefits base rate. |
|
KS Police & Firemen
RETP&F
|
518800 |
22.80% |
7.15% |
Police and firemen are eligible immediately upon employment. |
|
State Leave Reserve Fund
STLEAV
|
517600 |
0.70% |
N/A |
All employees are subject to STLEAV, which funds retiree sick and vacation leave payouts. ER cost only. |
|
KU Leave Reserve Fund
KULEAV
|
526901 |
0.45% |
N/A |
All employees are subject to KULEAV, which funds non-retiree eligible vacation leave payouts. ER cost only. |
|
Worker's Comp Insurance
WCI
|
519700 |
0.196% |
N/A |
All employees are covered by Worker's Compensation Insurance. ER cost only. |
|
Unemployment Compensation Tax
UCI
|
519800 |
0.46% |
N/A |
Non-student employees are covered by Unemployment Insurance. ER cost only. |
|
Parking
PPKADR
|
517800 |
0.0% |
Amount chosen by employee |
Employee cost only. |
|
State Paid Family Medical Leave Programs |
517700 | Varies by State | Varies by State |
Employer contributions for state paid family medical leave programs. Some states may have employee contributions as well. |
|
Other State Taxes |
517900 |
Varies by State |
Varies by State |
Employees living or working out of Kansas may be subject to additional taxes depending on localities. |
Group Health Insurance Employer Rates
Staff and Faculty rates are based on plan and company selected.
*Graduate student employee rates are available at http://humanresources.ku.edu/graduate-student-health-insurance
|
GHI |
|
Employer |
||
|
Semi-Monthly Rates |
Account Code |
Medical |
Dental |
Total |
|
Full-Time Single Employee |
519500 |
$314.81 |
$11.70 |
$326.51 |
|
Part-Time Single Employee |
519500 |
$251.94 | $6.80 | $258.74 |
|
Full-Time + Dependent* |
519500 |
$461.26 |
$19.61 | $480.87 |
|
Part-Time + Dependent* |
519500 |
$367.05 |
$13.70 | $380.75 |
|
Full-Time Healthy Kids Dependent |
519500 |
$490.34 | $19.61 | $509.95 |
|
Part-Time Healthy Kids Dependent |
519500 |
$391.20 | $13.70 | $404.90 |
*Note that these amounts include the Single Employee rate plus the Dependent Coverage rate added together.
For GHI Plan C and Plan N rates, the semi-monthly portion of the quarterly Employer HSA/HRA amount is subtracted from the semi-monthly Employer Medical to calculate the semi-monthly ER GHI Contribution for employee paychecks.
|
Plan C Semi-Monthly ER GHI Contribution |
Account Code |
Medical less semi-monthly portion of quarterly HSA/HRA ER Contribution |
EMPLOYER DENTAL |
TOTAL |
|
Full-Time Single Employee |
519500 |
314.81 - 41.66 = $273.15 |
$11.70 |
$284.85 |
|
Part-Time Single Employee |
519500 |
251.94 - 26.05 = $225.89 |
$6.80 |
$232.69 |
|
Full-Time Employee + child(ren) |
519500 |
461.26 - 72.91 = $388.35 |
$19.61 |
$407.96 |
|
Full-Time Employee + SP/Family |
519500 |
461.26 - 52.08 = $409.18 |
$19.61 |
$428.79 |
|
Part-Time Employee + child(ren) |
519500 |
367.05 - 49.48 = $317.57 |
$13.70 |
$331.27 |
|
Part-Time Employee + SP/Family |
519500 |
367.05 - 28.65 = $338.40 |
$13.70 |
$352.10 |
|
Full-Time Healthy Kids + child(ren) |
519500 |
490.34 - 72.91 = $417.43 |
$19.61 |
$437.04 |
|
Full-Time Healthy Kids + Family |
519500 |
490.34 - 52.08 = $438.26 |
$19.61 |
$457.87 |
|
Part-Time Healthy Kids + child(ren) |
519500 |
391.20 - 49.48 = $341.72 |
$13.70 |
$355.42 |
|
Part-Time Healthy Kids + Family |
519500 |
391.20 - 28.65 = $362.55 |
$13.70 |
$376.25 |
|
Plan N Semi-Monthly ER GHI Contribution |
Account Code |
Medical less semi-monthly portion of quarterly HSA/HRA ER Contribution |
EMPLOYER DENTAL |
TOTAL |
|
Full-Time Single Employee |
519500 |
314.81 - 20.83 = $293.98 | $11.70 | $305.68 |
|
Part-Time Single Employee |
519500 |
251.94 - 13.02 = $238.92 | $6.80 | $245.72 |
|
Full-Time Employee + child(ren) |
519500 |
461.26 - 36.46 = $424.80 | $19.61 | $444.41 |
|
Full-Time Employee + SP/Family |
519500 |
461.26 - 26.04 = $435.22 | $19.61 | $454.83 |
|
Part-Time Employee + child(ren) |
519500 |
367.05 - 24.74 = $342.31 | $13.70 | $356.01 |
|
Part-Time Employee + SP/Family |
519500 |
367.05 - 14.32 = $352.73 | $13.70 | $366.43 |
|
Full-Time Healthy Kids + child(ren) |
519500 |
490.34 - 36.46 = $453.88 | $19.61 | $473.49 |
|
Full-Time Healthy Kids + Family |
519500 |
490.34 - 26.04 = $464.30 | $19.61 | $483.91 |
|
Part-Time Healthy Kids + child(ren) |
519500 |
391.20 - 24.74 = $366.46 | $13.70 | $380.16 |
|
Part-Time Healthy Kids + Family |
519500 |
391.20 - 14.32 = $376.88 | $13.70 | $390.58 |
