Fringe Benefit Rates for Fiscal Year 2021

Rates are subject to change.

 

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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 is $137,700.

Effective 1/1/21, the base wage increases to $142,800.

 

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

0.0%

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

14.23%

6.0%

USS employees who are first hired before 7/1/09.

KPERS
RETRE2

518100

14.23%

6.0%

USS employees who are first hired on or after 7/1/09.

KPERS
RETRE3

518100

14.23%

6.0%

USS employees who are first hired on or after 1/1/15.

KPERS
RETRET

518100

14.23%

N/A

KPERS retiree from an employer other than KU (e.g. non-state agency, non-regents institution).

KPERS (D&D)
GTLREG

518100

0.0%

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

21.93%

7.15%

Police and firemen are eligible immediately upon employment.

State Leave Reserve Fund
STLEAV

517600

0.66%

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

0.23%

N/A

All employees are covered by Worker's Compensation Insurance. ER cost only.

Unemployment Compensation Tax
UCI

519800

0.07%

N/A

Non-student employees are covered by Unemployment Insurance. ER cost only.

Parking
PPKADR

517800

6.65%*

Amount chosen by employee

Employer 6.65% of the employee deduction amount. *Ended 9/7/19

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

$305.64

$11.32

$316.96

Part-Time Single Employee

519500

$244.60 $6.58 $251.18

Full-Time + Dependent*

519500

$447.83

$18.98 $466.81

Part-Time + Dependent*

519500

$356.36

$13.26 $369.62

Full-Time Healthy Kids Dependent

519500

$476.06 $18.98 $495.04

Part-Time Healthy Kids Dependent

519500

$379.81 $13.26 $393.07

*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

305.64 - 41.66 = 263.98

$11.32

$275.30

Part-Time Single Employee

519500

244.60 - 26.05 = 218.55

$6.58

$225.13

Full-Time Employee + child(ren)

519500

447.83 - 72.91 = 374.92

$18.98

$393.90

Full-Time Employee + SP/Family

519500

447.83 - 52.08 = 395.75

$18.98

$414.73

Part-Time Employee + child(ren)

519500

356.36 - 49.48 = 306.88

$13.26

$320.14

Part-Time Employee + SP/Family

519500

356.36 - 28.65 = 327.71

$13.26

$340.97

Full-Time Healthy Kids + child(ren)

519500

476.06 - 72.91 = 403.15

$18.98

$422.13

Full-Time Healthy Kids + Family

519500

476.06 - 52.08 = 423.98

$18.98

$442.96

Part-Time Healthy Kids + child(ren)

519500

379.81 - 49.48 = 330.33

$13.26

$343.59

Part-Time Healthy Kids + Family

519500

379.81 - 28.65 = 351.16

$13.26

$364.42

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

305.64 - 20.83 = 284.81 $11.32 $296.13

Part-Time Single Employee

519500

244.60 - 13.02 = 231.58 $6.58 $238.16

Full-Time Employee + child(ren)

519500

447.83 - 36.46 = 411.37 $18.98 $430.35

Full-Time Employee + SP/Family

519500

447.83 - 26.04 = 421.79 $18.98 $440.77

Part-Time Employee + child(ren)

519500

356.36 - 24.74 = 331.62 $13.26 $344.88

Part-Time Employee + SP/Family

519500

356.36 - 14.32 = 342.04 $13.26 $355.30

Full-Time Healthy Kids + child(ren)

519500

476.06 - 36.46 = 439.60 $18.98 $458.58

Full-Time Healthy Kids + Family

519500

476.06 - 26.04 = 450.02 $18.98 $469.00

Part-Time Healthy Kids + child(ren)

519500

379.81 - 24.74 = 355.07 $13.26 $368.33

Part-Time Healthy Kids + Family

519500

379.81 - 14.32 = 365.49 $13.26 $378.75

 

 

 

 

 


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