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Dear Colleagues,

The Composite Benefits Rates (CBR) for different Employee Groups for FY23-24 are available on the Business & Finance Solutions 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 FY23-24 CBR Unallowable Benefit Costs
4 Other Academics 44.1% 20.8% of CBR
5 Post Docs 18.4% 12% of CBR
8 Employees & Students with Limited Benefits 3.7% 64.7% 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 process as shared at July 2022 RAF. 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.


Val Gomez
Manager, Extramural Fund Management