Fringe Benefit Rates for Fiscal Year 2021
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 |