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 CodesAccount (Object Code)Employer Cost % of GrossEmployee Cost % of GrossComments

Social Security Tax

OASDI

5191026.2%6.2%

OASDI maximum base wages are $147,000.

MED/ER5191011.45%1.45%MED does not have a maximum base wage.
ADDT'L MED519101N/A0.9%Based on taxable gross over $200,000

Regents Retirement

TSA _____

5183008.5%5.5%UPS, Faculty, and Academic Staff employees are eligible after one year or immediately if waiver is approved.

Regents Retirement

GTL _____

5185001.0%Employee Cost is referred to as Taxable Group Term LifeEmployee cost is based on a formula related to the annual benefits base rate.

KPERS

RETREG

51810013.11%6.0%USS employees who are first hired before 7/1/09

KPERS

RETRE2

51810013.11%6.0%USS employees who are first hired on or after 7/1/09.

KPERS

RETRE3

51810013.11%6.0%USS employees who are first hired on or after 1/1/15.

KPERS

RETRET

51810013.11%N/AKPERS retiree from an employer other than KU (e.g. non-state agency, non-regents institution).

KPERS (D&D)

GTLREG

5181001.0%Employee Cost is referred to as Taxable Group Term LifeEmployee cost is based on a formula related to annual benefits base rate.

KS Police & Firemen

RETP&F

51880022.99%7.15%Police and firemen are eligible immediately upon employment.

State Leave Reserve Fund

STLEAV

5176000.72%N/AAll employees are subject to STLEAV, which funds retiree sick and vacation leave payouts. ER cost only.

KU Leave Reserve Fund

KULEAV

5269010.45%N/AAll employees are subject to KULEAV, which funds vacation leave payouts for non-retirement eligible employees. ER cost only. 

Worker's Comp Insurance

WCI

5197000.194%N/AAll employees are covered by Worker's Compensation Insurance. ER cost only.

Unemployment Compensation Tax: 

UCI

519800

0.00%*

N/A

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. 

Parking

PPKADR

5178000.00%Amount chosen by employeeEmployee cost only.
State Paid Family Medical Leave Programs517700Varies by StateVaries by State

Employer contributions for state paid family medical leave programs.

Some states may have employee contributions as well.

Other State Taxes517900Varies by StateVaries by StateEmployees 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.

 

*Note that these amounts include the Single Employee rate plus the Dependent Coverage rate added together.
Semi-Monthly RatesAccount CodeMedicalDentalTotal
Full-Time Single Employee519500$330.55$12.09$342.64
Part-Time Single Employee519500$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 Dependent519500$514.86$20.26$535.12
Part-Time Healthy Kids Dependent519500$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 ContributionAccount CodeMedical less semi-monthly portion of quarterly HSA/HRA ER ContributionEMPLOYER DENTALTOTAL
Full-Time Single Employee519500330.55-41.66=288.89$12.09$300.98
Part-Time Single Employee519500264.54-26.05=238.49$7.03$245.52
Full-Time Employee + child(ren)519500484.32-72.91=411.41$20.26$431.67
Full-Time Employee + SP/Family519500484.32-52.08=432.24$20.26$452.50
Part-Time Employee + child(ren)519500385.40-49.48=335.92$14.16$350.08
Part-Time Employee + SP/Family519500385.40-28.65=356.75$14.16$370.91
Full-Time Healthy Kids + child(ren)519500514.86-72.91=441.95$20.26$462.21
Full-Time Healthy Kids + Family519500514.86-52.08=462.78$20.26$483.04
Part-Time Healthy Kids + child(ren)519500410.76-49.48=361.28$14.16$375.44
Part-Time Healthy Kids + Family519500410.76-28.65=382.11$14.16$396.27
Plan N - Semi-Monthly ER GHI ContributionAccount CodeMedical less semi-monthly portion of quarterly HSA/HRA ER ContributionEMPLOYER DENTALTOTAL
Full-Time Single Employee519500330.55-20.83=309.72$12.09$321.81
Part-Time Single Employee519500264.54-13.02=251.52$7.03$258.55
Full-Time Employee + child(ren)519500484.32-36.46=447.86$20.26$468.12
Full-Time Employee + SP/Family519500484.32-26.04=458.28$20.26$478.54
Part-Time Employee + child(ren)519500385.40-24.74=360.66$14.16$374.82
Part-Time Employee + SP/Family519500385.40-14.32=371.08$14.16$385.24
Full-Time Healthy Kids + child(ren)519500514.86-36.46=478.40$20.26$498.66
Full-Time Healthy Kids + Family519500514.86-26.04=488.82$20.26$509.08
Part-Time Healthy Kids + child(ren)519500410.76-24.74=386.02$14.16$400.18
Part-Time Healthy Kids + Family519500410.76-14.32=396.44$14.16$410.60