These are negotiated with and approved annually by UNH’s “cognizant” agency, the U.S. Department of Health and Human Services. The rates are based on actual costs and cannot be waived. There are three fringe benefit rate categories:

• Full fringe rate – applies to salaries and wages for permanent, benefited employees except for graduate students, and faculty summer and supplemental salaries
• Partial fringe rate – applies to non-student hourly wages, faculty summer and supplemental salaries, other exceptions to faculty and staff contract pay, and FICA- eligible graduate student pay. To be eligible for the student FICA exemption, the graduate student must be enrolled at least half time and attending classes.
• Post-doc teaching/research associate rate – applies to post-docs receiving salary through UNH

College work study students are not considered employees, hence fringe benefits are not applicable.

Fringe benefits are calculated as budgeted salary multiplied by the applicable fringe rate.

In the rare instance where a sponsor won’t reimburse UNH for employee fringe benefits, the PI’s/PD’s responsibility center must pay for the unallowable benefits, treating this as cost sharing. (See Cost Sharing.)