Fringe Benefits

If you are budgeting employee salaries (faculty, technical staff, students, etc.) to be paid from a sponsored project, you must also budget a proportionate amount for fringe benefits.

Due to the increasing costs of employer paid benefits, fringe benefit rates change from time to time.

  • NDSU's Human Resources/Payroll Office has developed spreadsheets to be utilized in order to determine the appropriate level of fringe benefits for all NDSU personnel included in your budget. Due to the great variance in fringe benefit ranges and the various employee benefit circumstances, it is best to calculate fringe benefits as close to actuals as possible in order to avoid a shortfall in funds available for fringe benefits.
  • As an additional resource, the fringe benefit ranges listed below can be used for proposal budgeting purposes. Please be aware that the lower the annual salary, the higher the fringe benefit rate.

Note: Whether you utilize the Human Resources/Payroll Excel spreadsheets or the fringe benefit ranges listed above, these percentages are just estimates. NDSU charges the actual cost of each fringe benefit directly to projects.

Fully Benefited Positions:

Annual Salaries (above $100,000):

30%

Annual Salaries (between $75,000 and $99,999):

30 - 38%

Annual Salaries (between $50,000 and $74,999):

38 - 48%

Annual Salaries (between $25,000 and $49,999):

48 - 78%

Annual Salaries (below $24,999):

78%


Non-Benefited Positions:

Full-time graduate or undergraduate students:
 (Students taking classes during the semester they are employed.)  

3%

Part-time staff/students that do not meet ACA guidelines:
 (Includes students NOT taking classes during the semester they are employed, such as summer.)

10%

Part-time staff/students that do meet ACA guidelines:

10% + $4,564


Keywords:
SPA 
Doc ID:
147256
Owned by:
Shelly S. in NDSU Research and Creative Activity
Created:
2025-01-03
Updated:
2025-07-14
Sites:
NDSU Research and Creative Activity