Fringe Benefit Rates - 2024 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 2024 Fiscal Year
Rates are subject to change.
| Fringe Benefit Deduction Codes | Account (Object Code) | Employer Cost % of Gross | Employee Cost % of Gross | Comments |
|---|---|---|---|---|
OASDI | 519102 | 6.2% | 6.2% | OASDI maximum base wages is $160,200 for the 2023 CY and $168,600 for the 2024 CY. |
MED | 519101 | 1.45% | 1.45% | MED does not have a maximum base wage. |
| ADDT'L MED | 519100 | 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 | 12.57% | 6.0% | USS employees who are first hired before 7/1/09 |
KPERS RETRE2 | 518100 | 12.57% | 6.0% | USS employees who are first hired on or after 7/1/09. |
KPERS RETRE3 | 518100 | 12.57% | 6.0% | USS employees who are first hired on or after 1/1/15. |
KPERS RETRET | 518100 | 12.57% | 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 | 22.86% | 7.15% | Police and firemen are eligible immediately upon employment. |
State Leave Reserve Fund STLEAV | 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 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 | 0.195% | N/A | All 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 is 0.0% in Kansas. *ER cost for out-of-state employees varies by state. |
Parking PPKADR | 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 | $355.34 | $19.41 | $374.75 |
| Part-Time Single Employee | 519500 | $284.38 | $19.74 | $304.12 |
| Full-Time + Dependent* | 519500 | $520.64 | $27.85 | $548.49 |
| Part-Time + Dependent* | 519500 | $414.31 | $27.11 | $441.42 |
| Full-Time Healthy Kids Dependent | 519500 | $553.47 | $27.85 | $581.32 |
| Part-Time Healthy Kids Dependent | 519500 | $441.52 | $27.11 | $468.63 |
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 | 355.34 - 41.66 = 313.68 | $19.41 | $333.09 |
| Part-Time Single Employee | 519500 | 284.38 - 26.05 = 258.33 | $19.74 | $278.07 |
| Full-Time Employee + child(ren) | 519500 | 520.64 - 83.33 = 437.31 | $27.85 | $465.16 |
| Full-Time Employee + SP/Family | 519500 | 520.64 - 83.33 = 437.31 | $27.85 | $465.16 |
| Part-Time Employee + child(ren) | 519500 | 414.31 - 49.48 = 364.83 | $27.11 | $391.94 |
| Part-Time Employee + SP/Family | 519500 | 414.31 - 49.48 = 364.83 | $27.11 | $391.94 |
| Full-Time Healthy Kids + child(ren) | 519500 | 533.47 - 83.33 = 470.14 | $27.85 | $497.99 |
| Full-Time Healthy Kids + Family | 519500 | 533.47 - 83.33 = 470.14 | $27.85 | $497.99 |
| Part-Time Healthy Kids + child(ren) | 519500 | 441.52 - 49.48 = 392.04 | $27.11 | $419.15 |
| Part-Time Healthy Kids + Family | 519500 | 441.52 - 49.48 = 392.04 | $27.11 | $419.15 |
| 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 | 355.34 - 20.83 = 334.51 | $19.41 | $353.92 |
| Part-Time Single Employee | 519500 | 284.38 - 13.02 = 271.36 | $19.74 | $291.10 |
| Full-Time Employee + child(ren) | 519500 | 520.64 - 41.66 = 478.98 | $27.85 | $506.83 |
| Full-Time Employee + SP/Family | 519500 | 520.64 - 46.87 = 473.77 | $27.85 | $501.62 |
| Part-Time Employee + child(ren) | 519500 | 414.31 - 24.74 = 389.57 | $27.11 | $416.68 |
| Part-Time Employee + SP/Family | 519500 | 414.31 - 35.15 = 379.16 | $27.11 | $406.27 |
| Full-Time Healthy Kids + child(ren) | 519500 | 553.47 - 41.66 = 511.81 | $27.85 | $539.66 |
| Full-Time Healthy Kids + Family | 519500 | 553.47 - 46.87 = 506.60 | $27.85 | $534.45 |
| Part-Time Healthy Kids + child(ren) | 519500 | 441.52 - 24.74 = 416.78 | $27.11 | $443.89 |
| Part-Time Healthy Kids + Family | 519500 | 441.52 - 35.15 = 406.37 | $27.11 | $433.48 |