The previous email regarding Postdoctoral Unallowable Benefits on NRSA Grants was sent in error. Please disregard the message and see the corrected message here.
Composite Benefits Rates (CBR) for different employee groups are available on the Corporate Financial Services website.
Per the NIH Grant Policy Statement Section 11 Ruth L. Kirschstein National Research Service Awards, costs normally associated with employee benefits (such as FICA, workman’s compensation, life insurance, union dues, and unemployment insurance) are unallowable.
Such unallowable benefit costs compose 14.68% of the Postdoctoral CBR assessed for FY19-20. The rate of unallowable benefit costs will be updated to 12.57% for FY20-21. To transfer off the unallowable benefits from grants, departments need to submit the Benefit Cost Transfer (BCT) request Excel form directly to the EFM accountant for approval via email. Once approval is received, departments must submit EFM accountant’s email approval to CRU along with the BCT form.
For questions regarding processing BCTs, including what documentation is required to be submitted, please see the following CRU website.
For any questions about NIH NRSA grant requirements, contact your EFM Accountant.
Manager, Extramural Fund Management