Fringe Benefit Rates - 2022 Fiscal Year
You can access fringe benefit rates for prior years and printer-friendly PDFs on our KU Payroll Resources site through Sharepoint; or by an email request to the Payroll Office.
Rates are Subject to Change
| Fringe Benefit Deduction Codes | Account (Object Code) | Employer Cost % of Gross | Employee Cost % of Gross | Comments |
|---|---|---|---|---|
Social Security Tax OASDI | 519102 | 6.2% | 6.2% | OASDI maximum base wages are $142,800 for tax year 2021 and $147,800 for tax year 2022. |
| MED/ER | 519101 | 1.45% | 1.45% | MED does not have a maximum base wage. |
| 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 vacation leave payouts for non-retirement eligible employees. 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.
| 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 |
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 |