Cost Analysis: Campus Assessment

Central Campus Assessments

Contents:

There are multiple assessments that the Accounting and Fiscal Services coordinates on campus. The Accounting and Fiscal Services is responsible for making recommendations to the Chancellor as to the assessment levels and implementing approved levels.

There are Payroll related and other Assessments

After UCPath implementation (January 2020) and transition to composite benefit rates (CBR), most payroll related assessments will be incorporated into CBR (Employee Support Program, Unemployment Insurance, Worker’s Compensation). The following are the key changes

Payroll Component Prior to December 2019 Effective January 1st 2020 - transition to UCPath
Wages
PPS
UCPath payroll details will record "REG" pays vs. "VAC" when applicable.
Employee Support Program
Processed in PPS and loaded to KFS using object code 1613
Composite Benefit Rates (CBR) Published Rates are only applied to "REG" type earn codes, i.e. no CBR on "VAC" earn types. Processed in UCPath and loaded to KFS using object code 1685
Unemployement Insurance
Processed in PPS and loaded to KFS using object code 1644
Worker's Compensation
Processed in PPS and loaded to KFS using object code 1647 and 1648
UCRP Interest (RPNI)
Processed in KFS with Origin Code MF and Object code 1678
Processed in KFS with Origin Code UP and Object code 1678
Leave Accrual - Salary
Processed in PPS and located in KFS using object code 1627
Processed in UCPath and loaded to KFS using codes 1085, 1185, and 1285
GAEL Rates
Monthly process - does not charge Federal C&G. Processed in PPS and loaded in KFS using Origin Code PS and object code 7065 Run in UCPath, posted with benefits. Does not assess on Vacation pay. Will not charge Federal C&G. Can only move charges via UCPath Transfer process. Processed in PPS and loaded in KFS using Origin Code UP and object code 7065.
GAEL Rate Add-on (Prop 2)

Composite Benefit Rate

A composite benefit rate is an average cost of benefits for an employee group, where groups are defined by attributes such as benefit eligibility, employee class, exempt and non-exempt status, and job code. See CBR Benefits Rates page for more detail.

For Employees with Full Benefits FY 2021-22 CBR
Faculty 35.6%
Other Academic 33.1%
Post Doc 21.4%
HComp-MSPPhys2-LawFac-Nurse-Police 24.2%
Staff Exempt 39.9%
Staff Non-Exempt 49.0%
Food-Custodian-Grounds-BMW1 57.8%
For Employees with Less than Full Benefits and Students FY 2021-22 CBR
Faculty Summer Salary 9.8%
Student and No Benefits 1.6%
Partial Benefit Eligibility 11.3%

Employee Support Program

The Employee Support Program provides rehabilitation, employee assistance (counseling), wellness, and accident prevention and safety programs. See CBR Benefits Rates Page for more detail.

Unemployment Insurance

The Employment Development Department (EDD) of the State of California pays out unemployment benefits to separated UC employees. The EDD sends a bill to UCI's HR department. To generate the revenue to pay for these charges, the University assesses all departments based on a small percentage of their payrolls. The assessment is divided into four groups: General, Federal, Hospital Funds, and all Other Funds.  See CBR Benefits Rates Page for more detail.

Worker's Compensation

The University self-insures itself for Worker's Compensation claims. Each year an actuary determines and predicts how much will need to be paid out in Worker's Compensation for the following year. UCOP details how much the Irvine campus and Medical Center will be responsible for and the rate to charge payroll to generate that amount. See CBR Benefits Rates Page for more detail.

GAEL

(General, Automobile, and Employment Practices Liability, sometimes referred to as EPL)

GAEL is a University of California assessment to cover various liability and related loss prevention programs that cover all employees. The rates are assessed on the salaries of all university employees based upon funding source.

All federal and federal flow-through awards are excluded from these assessments. GAEL rates are reviewed and adjusted annually.

GAEL Add on (Prop 2)

Additional benefit cost for non-General Fund, non-Contract and Grant funds to reflect the benefit amount that these funds would have otherwise paid had the State not provided $436 million to the UC Retirement Plan. The intent of the State in providing the $436 million was to help pay down the unfunded liability associated with state funds and tuition and not to reduce costs for all fund types.

FY 22 FY 21 FY 20
GAEL Rates 0.62% 0.57% 0.560%
Prop 2 0.20% 0.22% 0.22%
Total Assessment Rates 0.82% 0.79% 0.78%

UCRP Interest Assessment (RPNI)

The University of California Retirement Plan (UCRP) interest assessment recovers the interest costs associated with the UC Retirement Plan unfunded liability, it is applied to all UCRP-covered payroll, and is allocated to all non-federal fund sources.

Fiscal Year UCRP Interest Assessment Rates
2018-2019 0.65%
2019-2020 0.77%
2020-2021 0.30%
2021-2022 0.30%
2022-2023 0.30%

Vacation Leave Assessment

Vacation leave assessment is recorded to cover the estimated vacation earned and used during the fiscal year for all campus and medical center employees. The vacation assessment is based on a formula that incorporates vacation eligibility, hours of vacation earned, retirement program participation status, and an adjustment factor.

Vacation Accrual FY 2022 Rates
Fiscal Year Faculty 7.0%
Accruing Staff & Non Faculty Academics 7.0%
Non-Accruing Staff & Academic Year Faculty 0.0%

Non Payroll Campus Assessments

General and Administrative Assessment

The General & Administrative Assessment recovers costs associated with providing auxiliary and service enterprise units with administrative support services. The G&A Assessment for each unit is calculated by taking the G&A rate times each Auxiliary/Service Enterprise Unit's expenditure base, exclusive of their debt service payments and inventory costs. The rate is communicated in writing to each unit during the spring quarter prior to the fiscal year the rate will be effective.

UCOP Assessment

UCOP Assessment refers to an assessment that the Office of the President levies on campuses to support the operations of the office and various system wide programs.

UCPath Assessment

Starting 2017-18 a new assessment was introduced by UCOP to support UCPath Costs

FY21-22 FY20-21
G&A Derived Rate - Campus
G&A Derived Rate - Health Sciences
3.80%
1.58%
3.48%
1.39%
UCOP Tax Rate - Campus
UCOP Tax Rate - Health Sciences
0.73%
0.24%
1.30%
0.43%
UCPathRate 0.39% 0.44%
Campus Contribution Inflationary Rate
Space Assessment (cost per sq. feet)*
2.99%
$ 0.93
3.40%
$ 0.90

Last Updated 06/25/2021