Composite Benefit Rates (CBRs)
Composite Benefit Rates (CBRs) recover the cost of employee fringe benefits as a fixed percentage of salary. Find current rates, the group decision tree, and how rates are set.
What are Composite Benefit Rates?
UC San Diego implemented CBRs in May 2020 with the move to UCPath, shifting from charging each employee's actual benefit costs to applying a fixed percentage of salary. The change standardized benefit cost management across all UC campuses. It affects only how benefits are funded within the University — it does not change what employees contribute to their own benefits.
How rates are set
CBRs are used for all financial planning, including sponsored project proposal budgets. Each rate is calculated by dividing the total benefit costs for a designated employee group by that group's combined salaries. Employees are assigned to a group by employee class, benefits eligibility, and job code. Rates are adjusted each fiscal year to correct over- or under-recovery from the prior year, and are reviewed and approved annually by Cost Allocation Services at the U.S. Department of Health and Human Services.
Which CBR group applies?
If you're unsure which group an employee falls under, use the CBR Decision Tree (PDF), a step-by-step diagram for determining the right group.
Rates in the Job Code Lookup assume full benefits eligibility. For employees who are partially eligible or ineligible, use the CBR for that eligibility category.
Known reporting issue (July–September 2025)
Payroll reports for July through September 2025 showed the FY25 CBR and grouping instead of FY26. The correct FY26 rate was charged; only the report label was wrong. Reports from October 2025 onward are correct, and earlier reports cannot be restated. If you need to confirm a charge, a manual calculation using the FY26 rate will match.
Current rates
| CBR Group | CBR Group Title | FY 2025-26 CBR | FY 2026-27 CBR |
|---|---|---|---|
| 1 | HCOMP Faculty & Doctors | 33.4% | 33.1% |
| 2 | Faculty, Leadership, & Professionals | 35.8% | 36.3% |
| 3 | Service Professionals | 65.1% | 66.8% |
| 5 | General Staff & All Other | 49.1% | 50.3% |
| A | Faculty Summer Salary | 10.3% | 9.1% |
| B | Post Doc Scholars | 20.6% | 20.6% |
| C | Partial Eligibility | 8.5% | 9.2% |
| D | Students & No Eligibility | 2.0% | 1.4% |
(1) A standard escalation of 2% should be used for budgeting beyond the provided schedules. Please note that the projected CBRs provided on the Composite Benefit Rate website/accompanying materials are subject to change. Example: Salary x (CBR % X 1.02).
(2) These rates are not applicable to Medical Center employees.
Sponsored Project Budgeting
CBRs apply to all sponsored project proposal budgets. Use the correct CBR when building a proposal so the award covers fringe benefit costs; an inaccurate rate can force rebudgeting from other direct-cost lines later. Projected rates are estimates for planning only and may change as rates are adjusted and negotiated.
Federally approved rate agreements are on the [Office of Contract and Grant Administration website] Sponsored Project Office website.
Direct proposal preparation questions to researchadmin@ucsd.edu.
Benefits Assessed Under CBRs
What CBRs cover
Retirement: matching retirement contribution, UCRP supplemental assessment, faculty summer retirement
Taxes and insurance: OASDI, Medicare, workers' compensation, unemployment insurance, UC disability insurance, postdoc (PSBP) disability and workers' compensation
Health and welfare: health, dental, vision, core medical, and life insurance; retiree health (OPEB); benefits administration; employee support program; senior management supplement; postdoc (PSBP) broker fee and life insurance
Assessed separately, not included in CBRs
Most benefits are included in CBRs, but several continue to be assessed separately.
- Vacation Leave Assessment (VLA) — see How to Understand Vacation Accounting Transactions in UCPath
- UCRP STIP loan repayment component
- General, Auto, and Employment Liability (GAEL)
- Graduate student tuition and fee remissions
- HSC life and disability insurance (School of Medicine only)
- Residents' and fellows' health insurance
Benefits processed outside of payroll are tracked and managed separately.