Western Kentucky University
Employee Benefits Schedule for Estimating Grant Proposal Budgets
Effective for New Proposals with Project Periods Beginning after July 1, 2008
(posted June 18, 2008)
Type of Employee |
% of Salary and Benefit Name |
Total % Fringe if Salary is Academic Year Reassigned Time -- Either Buy-out or Cost-share |
Total % Fringe if Salary is Supplemental or Summer |
Graduate Assistants and Students Paid through Financial Aid |
00.32 - Workers' Compensation |
00.32% |
07.97% |
Part-time Employees and Any Students Paid through Human Resources (*see note below) |
00.32 - Workers' Compensation 07.65 - FICA/Social Security 00.00 - Unemployment |
07.97% |
07.97% |
Full-time (9 month) Faculty Based on an average salary of $52,000 |
00.32 - Workers' Compensation 07.65 - FICA/Social Security 00.00 - Unemployment 00.20 - Disability 13.84 - Retirement (KTRS or OPR) 00.06 - Life Insurance ($31.60/yr) 09.35 - Health Insurance ($4860/yr) |
31.42% |
22.01% |
Full-time (12 month) Professional and Administrative Staff Based on an average salary of $45,000 |
00.32 - Workers' Compensation 07.65 - FICA/Social Security 00.00 - Unemployment 00.20 - Disability 13.84 - Retirement (KTRS or OPR) 00.07 - Life Insurance ($31.60/yr) 10.80 - Health Insurance ($4860/yr) |
32.88% |
22.01% |
Full-time Support Staff on Semi-monthly or Bi-weekly Payroll Based on an average salary of $24,000 |
00.32 - Workers' Compensation 07.65 - FICA/Social Security 00.00 - Unemployment 00.20 - Disability 10.01 - Retirement (KERS) 00.13 - Life Insurance ($31.60/yr) 20.25 - Health Insurance ($4860/yr) |
38.56% |
18.18% |
Full-time Sworn Public Safety Officers Based on an average salary of $31,500 |
00.32 - Workers' Compensation 07.65 - FICA/Social Security 00.00 - Unemployment 00.20 - Disability 24.35 - Retirement (KERS-H) 00.10 - Life Insurance ($31.60/yr) 15.43 - Health Insurance ($4860/yr) |
48.05% |
32.52% |
*Different fringe benefit rates are charged for part-time support staff who average 100 or more hours per month for longer than 6 months and for part-time administrative staff who work 70% or more time, as well as for part-time employees who are currently drawing retirement benefits from either KTRS or KERS. Please contact the Office of Sponsored Programs if you plan to include any of these types of employees in your grant project and we will work with Human Resources to make sure your budget reflects the correct amounts for fringe benefits. |
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If your proposal guidelines require you to break down the fringes by type of benefit, please contact the Office of Sponsored Programs early in the budget development process at our e-mail address sponsored.programs@wku.edu or telephone us at 745-4652. |
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Last update made June 18, 2008.
Send comments to: Sponsored Programs Webmaster sponsored.programs@wku.edu
All contents copyright (C) 2000-2008. Western Kentucky University.