Fringe Benefit Rates - 2023 Fiscal Year
A fringe benefit is a form of pay, above the stated salary, for the performance of a service. Some fringe benefits, such as social security and health insurance are required by law, while others are voluntarily provided by KU or the State of Kansas.
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.
Research Fringe Benefit Rates
Research fringe benefit rates are available on the Office of Research Proposal Budget Preparation page. Contact the Office of Research for further questions on these estimations.
Fringe Benefit Rates for 2023 Fiscal Year
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 maximum base wages by year:
$147,000 for 2022.
$160,200 for 2023.
|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|
|518300||8.5%||5.5%||UPS, Faculty, and Academic Staff employees are eligible after one year or immediately if waiver is approved.|
|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.|
|518100||13.11%||6.0%||USS employees who are first hired before 7/1/09|
|518100||13.11%||6.0%||USS employees who are first hired on or after 7/1/09.|
|518100||13.11%||6.0%||USS employees who are first hired on or after 1/1/15.|
|518100||13.11%||N/A||KPERS retiree from an employer other than KU (e.g. non-state agency, non-regents institution).|
|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
|518800||22.99%||7.15%||Police and firemen are eligible immediately upon employment.|
State Leave Reserve Fund
|517600||0.72%||N/A||All employees are subject to STLEAV, which funds retiree sick and vacation leave payouts. ER cost only.|
KU Leave Reserve Fund
|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
|519700||0.194%||N/A||All employees are covered by Worker's Compensation Insurance. ER cost only.|
Unemployment Compensation Tax:
Non-student employees are covered by Unemployment Insurance. ER cost only.
*Kansas UCI rate is 0.0%
ER cost for out of state employees varies by state.
UI jurisdiction is based on work location and applicable state regulations.
|517800||0.00%||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 the plan and company selected.
*Graduate student employee rates are available on the Human Resources - Benefits site.
|Semi-Monthly Rates||Account Code||Medical||Dental||Total|
|Full-Time Single Employee||519500||$330.55||$12.09||$342.64|
|Part-Time Single Employee||519500||$264.54||$7.03||$271.57|
|Full-Time + Dependent*||519500||$484.32||$20.26||$504.58|
|Part-Time + Dependent*||519500||$385.40||$14.16||$399.56|
|Full-Time Healthy Kids Dependent||519500||$514.86||$20.26||$535.12|
|Part-Time Healthy Kids Dependent||519500||$410.76||$14.16||$424.92|
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||330.55-41.66=288.89||$12.09||$300.98|
|Part-Time Single Employee||519500||264.54-26.05=238.49||$7.03||$245.52|
|Full-Time Employee + child(ren)||519500||484.32-72.91=411.41||$20.26||$431.67|
|Full-Time Employee + SP/Family||519500||484.32-52.08=432.24||$20.26||$452.50|
|Part-Time Employee + child(ren)||519500||385.40-49.48=335.92||$14.16||$350.08|
|Part-Time Employee + SP/Family||519500||385.40-28.65=356.75||$14.16||$370.91|
|Full-Time Healthy Kids + child(ren)||519500||514.86-72.91=441.95||$20.26||$462.21|
|Full-Time Healthy Kids + Family||519500||514.86-52.08=462.78||$20.26||$483.04|
|Part-Time Healthy Kids + child(ren)||519500||410.76-49.48=361.28||$14.16||$375.44|
|Part-Time Healthy Kids + Family||519500||410.76-28.65=382.11||$14.16||$396.27|
|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||330.55-20.83=309.72||$12.09||$321.81|
|Part-Time Single Employee||519500||264.54-13.02=251.52||$7.03||$258.55|
|Full-Time Employee + child(ren)||519500||484.32-36.46=447.86||$20.26||$468.12|
|Full-Time Employee + SP/Family||519500||484.32-26.04=458.28||$20.26||$478.54|
|Part-Time Employee + child(ren)||519500||385.40-24.74=360.66||$14.16||$374.82|
|Part-Time Employee + SP/Family||519500||385.40-14.32=371.08||$14.16||$385.24|
|Full-Time Healthy Kids + child(ren)||519500||514.86-36.46=478.40||$20.26||$498.66|
|Full-Time Healthy Kids + Family||519500||514.86-26.04=488.82||$20.26||$509.08|
|Part-Time Healthy Kids + child(ren)||519500||410.76-24.74=386.02||$14.16||$400.18|
|Part-Time Healthy Kids + Family||519500||410.76-14.32=396.44||$14.16||$410.60|