The Composite Benefits Rates (CBR) for different Employee Groups for FY22-23 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. The unallowable benefit percentage included in the CBR is as follows:
|Group #||Employee Group||FY22-23CBR||Unallowable benefit costs|
|4||Other Academics||41.70%||21.70% of CBR|
|5||Post Docs||17.20%||13.40% of CBR|
|8||Employees & Students with Limited Benefits||4.0%||72.00% of CBR|
These unallowable benefit rates will be included in the UCPath Training Grant – Post Doc Allowable/Unallowable Benefit worksheet in the RAPID Tool along with prior year rates. Please transfer off the unallowable benefits from grants following the Benefit Cost Transfer procedure outlined on the CRU website. For the historical unallowable benefit rates for the prior fiscal years, refer to the EFM website.
For any questions about NIH NRSA grant requirements, contact your EFM Accountant.
Thank you and have a great day!
Senior Director, UCLA Extramural Fund Management