Fringe Benefit Rates for Fiscal Year 2021

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.

518300

8.5%

5.5%

UPS, Faculty, and Academic Staff employees are eligible after one year or immediately if waiver is approved.

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.

518100

14.23%

6.0%

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

518100

14.23%

6.0%

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

518100

14.23%

6.0%

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

518100

14.23%

N/A

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

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.

518800

21.93%

7.15%

Police and firemen are eligible immediately upon employment.

517600

0.66%

N/A

All employees are subject to STLEAV, which funds retiree sick and vacation leave payouts. ER cost only.

526901

0.45%

N/A

All employees are subject to KULEAV, which funds non-retiree eligible vacation leave payouts. ER cost only.

519700

0.23%

N/A

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

519800

0.07%

N/A

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

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

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.

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

Full-Time + Dependent*

519500

$447.83

Part-Time + Dependent*

519500

$356.36

Full-Time Healthy Kids Dependent

519500

Part-Time Healthy Kids Dependent

519500

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

$11.32

$275.30

Part-Time Single Employee

519500

$6.58

$225.13

Full-Time Employee + child(ren)

519500

$18.98

$393.90

Full-Time Employee + SP/Family

519500

$18.98

$414.73

Part-Time Employee + child(ren)

519500

$13.26

$320.14

Part-Time Employee + SP/Family

519500

$13.26

$340.97

Full-Time Healthy Kids + child(ren)

519500

$18.98

$422.13

Full-Time Healthy Kids + Family

519500

$18.98

$442.96

Part-Time Healthy Kids + child(ren)

519500

$13.26

$343.59

Part-Time Healthy Kids + Family

519500

$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

Part-Time Single Employee

519500

Full-Time Employee + child(ren)

519500

Full-Time Employee + SP/Family

519500

Part-Time Employee + child(ren)

519500

Part-Time Employee + SP/Family

519500

Full-Time Healthy Kids + child(ren)

519500

Full-Time Healthy Kids + Family

519500

Part-Time Healthy Kids + child(ren)

519500

Part-Time Healthy Kids + Family

519500