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 included in the OR Budget Templates. 

F&A Rates

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

UC Davis F&A and Fringe Benefits Rate Agreement for the period of 07/01/2013 through 06/30/2025.

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, 2022 57.0% MTDC 26.0% MTDC
July 1, 2022 through June 30, 2023 59.5% MTDC 26.0% MTDC
July 1, 2023 through June 30, 2024 60.0% MTDC 26.0% MTDC
July 1, 2024 through June 30, 2025 61.0% 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, 2022 39.0% MTDC 25.0% MTDC
July 1, 2022 through June 30, 2025 42.5% MTDC 26.0% MTDC
INSTRUCTION
Effective Period On-Campus Off-Campus
July 1, 2013 through June 30, 2025 50.0% MTDC 26.0% MTDC
PRIMATE CENTER (Federal Funds)
Effective Period Core Grant Non-Core Fed
July 1, 2013 through June 30, 2022 22.70% MTDC 54.40% MTDC
July 1, 2022 through June 30, 2025 25.2% MTDC 57.80% MTDC

The current rates established for State of California funding, except funding from the CDFA, in RPAC Memo 17-07  and per the April 15, 2020 update from UCOP 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, 2023 30% 25%
July 1, 2023 through June 30, 2024 35% 25%
Starting July 1, 2024 40% 25%
CALIFORNIA DEPARTMENT OF FOOD & AGRICULTURE (CDFA)
Effective Period On-Campus Off-Campus
July 1, 2019 through June 30, 2021 25% 25%
July 1, 2021 through June 30, 2023 30% 25%
July 1, 2023 through June 30, 2024 35% 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”) costs applicable to research at UC Davis, effective February 2006 “Clinical Trials”, as defined below, are subject to 32% indirect costs, applied to Total Direct Costs (TDC).

Definition of a “Clinical Trial” for the purpose of application of 32% 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, fully funded by one or more for-profit corporate entity.

The only reason that “treatment” is included in the above definition of “Clinical Trial”, along with the terms “new drugs, devices, or diagnostics”, is 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.”

UCOP has concluded that for application of the indirect cost rate, there is no distinction between sponsor-initiated versus investigator-initiated Clinical Trials. Both types of Clinical Trials as defined here are subject to the same indirect cost rate, applied to TDC.

Studies that are not fully funded by one or more for-profit corporate entity, but otherwise meet the above definition of “Clinical Trial” do not qualify for application of 32% indirect cost rate, and will be assessed the federally-negotiated indirect cost rate applicable to “Other Sponsored Projects”.

For additional details, please see the Indirect Cost Rate Applicable to Clinical Trials.