Office of Research F&A and Fringe Benefit Rates - Office of Research

F&A and Fringe Benefit Rates

Fringe Benefit Rates

Fringe benefits are listed on a proposal budget as a set percent of salary. Fringe Benefit Rates for all employees can be found in the Composite Benefit Rate schedule provided by Finance & Business. The current rates are also include the OR Budget Templates. 

F&A Rates

Select the sponsor type below to see the current rates. The current rates are also include the OR Budget Templates.

UC Davis F&A and Fringe Benefits Rate Agreement for the period of 07/01/2013 through 06/30/2018.

ORGANIZED RESEARCH
Effective Period On-Campus Off-Campus
July 1, 2013 through June 30, 2014 54.5% MTDC 26.0% MTDC
July 1, 2014 through June 30, 2015 55.5% MTDC 26.0% MTDC
July 1, 2015 through June 30, 2016 56.5% MTDC 26.0% MTDC
July 1, 2016 through June 30, 2018 57.0% MTDC 26.0% MTDC
OTHER SPONSORED ACTIVITIES
Effective Period On-Campus Off-Campus
July 1, 2013 through June 30, 2014 37.0% MTDC 24.0% MTDC
July 1, 2014 through June 30, 2015 38.0% MTDC 24.5% MTDC
July 1, 2015 through June 30, 2016 38.5% MTDC 24.5% MTDC
July 1, 2016 through June 30, 2018 39.0% MTDC 25.0% MTDC
CLINICAL TRIALS (See Clinical Trials tab for more information)
Effective Period On-Campus Off-Campus
February 1, 2006 and beyond* 26% TDC 26% TDC
INSTRUCTION
Effective Period On-Campus Off-Campus
July 1, 2013 through June 30, 2018 50.0% MTDC 26.0% MTDC
PRIMATE CENTER
Effective Period Core Grant Non-Core Fed
July 1, 2013 through June 30, 2018 22.70% MTDC 54.40% MTDC

The current rates established for State of California funding, except funding from the CDFA, in RPAC Memo 17-07 have been revised as follows.

STATE OF CALIFORNIA FUNDING (except CDFA)
Effective Period On-Campus Off-Campus
July 1, 2018 through June 30, 2019 25% 25%
July 1, 2019 through June 30, 2020 30% 25%
July 1, 2020 through June 30, 2021 35% 25%
July 1, 2021 through June 30, 2022 40% 25%
CALIFORNIA DEPARTMENT OF FOOD & AGRICULTURE (CDFA)
Effective Period On-Campus Off-Campus
Beginning July 1, 2019 25% 25%
  • These rates do not apply when the state is acting as a pass-through entity of federal funds.  The appropriate UC federally negotiated F&A Rate will apply to State agency awards made with federal funding.  Please see 2 CFR § 200.414 and 2 CFR § 200.331.
  • For State awards, the rate in effect for the first year of a multi-year project will be the rate used for the entire project in proposed and awarded budgets.  If additional funds (not previously appropriated or budgeted) are awarded by a State agency; the proposed budget for these additional funds would use the UC-approved state rate in effect at the time the new budget request is submitted.

As an exception to recovery of our federally-negotiated Facilities and Administrative (F&A or “indirect”) cost applicable to research at UC Davis, effective February 2006, “Clinical Trials”, as defined below are subject to 26% indirect. This rate applies to the Total Direct Cost (TDC), and no budgeted item is excluded from the application of indirect. This rate applies regardless of whether a Clinical Trial is based on a sponsor-initiated, or an investigator-Initiated protocol.

Definition of “Clinical Trial”, for the purpose of application of 26% F&A: The controlled, clinical testing in human subjects of investigational new drugs, devices, treatments, or diagnostics, or comparisons of approved drugs, devices, treatments, or diagnostics, to assess their safety, efficacy, benefits, costs, adverse reactions, and/or outcomes. Such studies may be conducted under an industry-developed protocol or an investigator-developed protocol.

These studies are most often conducted in conjunction with obtaining new drug or device approval from the U.S. Food and Drug Administration, under Phase I, II, III, or IV, although they can be designed with the sole purpose of collecting and analyzing data about approved drugs or devices in order to contribute to medical knowledge about the treatment of a disease or medical condition. Financial support for a clinical trial must be provided by a private entity, including pharmaceutical companies, interest groups, or charities. In all cases, the study must include the prospective enrollment of human subjects and the controlled testing of a drug, device, or diagnostic under an approved protocol. Retrospective chart reviews, analysis of existing medical data and records, laboratory research, animal studies, and federally funded projects are not categorized as clinical trials for purposes of applying the approved clinical trial indirect cost rate.

University of California Office of the President (UCOP) has determined that testing of dietary, exercise, or other behavioral interventions, including, but not limited to meditation, are not considered as “Clinical Trials” for the purpose of application of reduced F&A cost explained above. Therefore, such research continues to be subject to the applicable federally-negotiated indirect cost rate. The only reason that “treatment” was included in the above definition of “Clinical Trial”, along with the terms “new drugs, devices, or diagnostics”, was to cover studies of approved drugs or devices administered in a new manner that might not be subject to requirements for an IND, IDE, or NDA.

Similarly, while study of agricultural commodities, development of new commodities, and testing of the nutritional value of the commodities (along with research on foods such as chocolate or the benefits of wine, for example) are valuable contributions to health, such projects are not within the above definition of “Clinical Trial” for the purpose of application of the reduced indirect cost rate. However, UCOP has concluded that in the event that in the future some commodities, such as dietary supplements, become subject to the FDA regulations regarding controlled testing to gain marketing approval under the FDA regulations applicable to drugs, then at that time testing of these regulated commodities would become eligible for classification under the above definition of “Clinical Trial” for the purpose of application of the reduced indirect cost rate provided here.