Fringe Benefit 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 06/30/2025.
|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|
|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||25.0% MTDC|
|July 1, 2013 through June 30, 2025||50.0% MTDC||26.0% MTDC|
|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|
|STATE OF CALIFORNIA FUNDING (except CDFA)|
|July 1, 2018 through June 30, 2019||25%||25%|
|July 1, 2019 through June 30, 2022||30%||25%|
|July 1, 2022 through June 30, 2023||35%||25%|
|Starting July 1, 2023||40%||25%|
|CALIFORNIA DEPARTMENT OF FOOD & AGRICULTURE (CDFA)|
|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”) 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.
- UC Office of the President Guidance Memo 17-06 – provides further discussion and guidance on State of California Model Agreement and indirect cost applicable to State-funded awards.
- Chapter 8 of the UC Contract and Grant Manual
- UC Costing Policy and Analysis: Facilities and Administration (F&A) Rates/Recovery
- Facilities that may use “Off Campus” F&A rate (PDF)
- Indirect Cost Return Program (Directive 95-094) Indirect Cost Recovery Reports from the UC Davis Office of Resource Management and Planning
- UCOP information about F&A (indirect cost) Rates and Recovery