Facilities and Administrative Rates (F&A) and Fringe Benefit Rates By Sponsor Type
Federal Sponsors
All federally funded proposals should be submitted with the below rates. All rates are based on MTDC. Note that the first $25,000 of each subcontract, per project period, is included in the Facilities & Administration cost base. (Amounts over $25,000 of each subcontract are excluded from the base.)
Commercial Sponsors
For commercially sponsored research, use the commercial rate applied to a Total Direct Cost base. For clinical trials, use the off-campus research rate if the space cost is supported by clinical billing. For animal or lab based studies, use the on-campus research rate.
Other Sponsors
For other sponsors, use the federal rate or the sponsor’s maximum rate if stated in their policies. If the sponsor’s rates are less than the federal rate, include space and administrative costs in the direct cost budget if allowed.
F&A and Fringe Benefit Rate Tables
The date of our most recent Negotiated Rate Agreement is July 23, 2024. A copy of the agreement letter is posted on Controller’s Office website. The estimated F&A and Fringe Benefit rates listed below are provided by the Controller’s office. Please use these rates for future year budgeting until the actual rates have been approved in a revised federal rate agreement.
Please note that as of July 1, 2024, the off-campus commercial rate has increased. For more information on this change, please see the SOM F&A rate increase memo.
| Federal Sponsored Research | 7/01/2022 - 06/30/2024 | 07/01/2024 - 06/30/2026 | 07/01/2026 - 06/30/2027 | 07/01/2027 - Until Amended |
| On- Campus | 63.75% | 55.0% | 55.5% | 55.5% |
| Off-Campus | 26% | 26% | 26% | 26% |
| Instruction | 7/01/2022 - 06/30/2024 | 07/01/2024 - 06/30/2026 | 07/01/2026 - 06/30/2027 | 07/01/2027 - Until Amended |
| On-Campus | 50% | 45.5% | 45.5% | 45.5% |
| Off-Campus | 26% | 26% | 26% | 26% |
| Other Sponsored Activities * | 7/01/2022 - 06/30/2024 | 07/01/2024 - 06/30/2026 | 07/01/2026 - 06/30/2027 | 07/01/2027 - Until Amended |
| On-Campus | 29.5% | 27% | 27% | 27% |
| Off-Campus | 17% | 15.5% | 15.5% | 15.5% |
| * i.e. health services projects and community service programs | ||||
| Commercial Sponsored Research | 7/01/2020 - 6/30/2024 | 7/01/24 - Until Amended | ||
| On-Campus | 72.0% | 72.0% | ||
| Off-Campus | 34.0% | 39.0% | ||
| Fringe Benefits | 07/01/2023 - 06/30/2024 | 07/01/2024 - 06/30/2025 | 07/01/2025 - Until Amended |
|---|---|---|---|
| Regular Staff | 34% | 33% | 33% |
| Temporary, Limited, and Casual | 8% | 8% | 8% |
| Post Graduate Fellows (Wages) | 22.7% | 22.7% | 22.7% |
| Post Graduate Fellows (Stipends) | 14.4% | 13.5% | 13.5% |
Determining On vs. Off Campus
On Campus: The project will take place in space owned or leased by the University without recovery of space rental as a direct cost item in the project budget.
Off Campus: The project will take place in space provided at no cost by another organization (including clinical space owned or controlled by JHHS) or space rental/lease costs are included as a direct cost item in the project budget.
These qualifications are a fiscal determination based upon space utilization and not simply a definition of where some of the project work is being performed.
Off campus rates can only be used relative to the University’s effort expended on a project. Performance of work on project by non-university personnel are handled via a subcontract to another institution, which takes on campus F&A for the first $25,000, or a consulting agreement, which takes full F&A for the entire amount.