Direct Costs: Fringe Benefits

The Uniform Guidance defines Fringe Benefits in §200.431 as follows:

Fringe benefits are allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs of leave (vacation, family-related, sick or military), employee insurance, pensions, and unemployment benefit plans. Except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, non-Federal entity-employee agreement, or an established policy of the non-Federal entity.

UCI is currently in the process of transitioning to Composite Benefit Rates (CBR). A list of rates is available on Office of Research's Employee Fringe Benefits.

Benefits for Graduate Student Researchers

Graduate Student Researcher appointments of 25 percent time or more for a quarter receive full fee/tuition remission. This fee/tuition remission is considered a fringe benefit, and is automatically charged to the same funding source that is charged for the student’s salary in the payroll system. For budgeting purposes, however, tuition remission is budgeted under Other Direct Costs.

The Graduate Division provides information and links to resources for employing Graduate Student Researchers on their Employment.