Composite Benefit Rates (CBRs)
Composite benefit rates are developed in order to cover the costs of fringe benefits offered by the university.
UC San Diego implemented Composite Benefit Rates (CBRs) in May 2020, marking a shift from calculating actual benefit costs per employee to applying a fixed percentage of an employee's salary. This transition, part of our adoption of the UCPath system, has standardized the management of benefits costs across all University of California campuses.
CBRs are utilized for all financial planning activities, including sponsored project proposal budgets. The rates are derived by aggregating the benefits costs for designated employee groups and dividing this total by the group's combined salaries, resulting in a standardized rate. Employees are assigned to a benefit group based on employee class, benefits eligibility, and job code. Adjustments are made to CBRs each fiscal year to balance any over- or under-recoveries from prior year activities.
The Cost Allocation Services (CAS) at the Department of Health and Human Services (HHS) review and approve these rates annually to ensure accuracy and compliance. This oversight guarantees that our financial practices meet federal standards and accurately reflect benefit costs. Please note that this change only impacts how fringe benefits are funded within the University and does not alter the amount individual employees contribute to their benefits.
| CBR Group | CBR Group Title | FY 2024-25 CBR | FY 2025-26 Preliminary CBR |
|---|---|---|---|
| 1 | HCOMP Faculty & Doctors | 34.9% | 34.0% |
| 2 | Faculty, Leadership, & Professionals | 36.5% |
36.6% |
| 3 | Service Professionals | 60.6% | 65.9% |
| 5 | General Staff & All Other | 47.1% | 49.9% |
| A | Faculty Summer Salary | 6.1% | 10.3% |
| B | Post Doc Scholars | 23.4% | 20.6% |
| C | Partial Eligibility | 9.0% | 8.6% |
| D | Students & No Eligibility | 2.4% | 2.0% |
(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
Beginning July 1, 2019, UC San Diego uses Composite Benefit Rates (CBRs) for all financial planning activities, including sponsored agreement proposal budgets.
It is important to apply the appropriate CBR during the budget development of a sponsored project proposal to ensure sufficient funding will cover the cost of fringe benefits. If an inaccurate CBR is included in a sponsored project proposal, it may result in the need to rebudget project funds from other direct-cost line items.
Projected rates are estimates for planning purposes only. They are subject to change as rates are adjusted and negotiated with our cognizant agency.
For federally approved rate agreements, please visit the Sponsored Project Office website.
Please direct your proposal preparation questions to researchadmin@ucsd.edu.
Benefits Assessed Under CBRs
Retirement:
- Matching Retirement Contribution
- UCRP Supplemental Assessment Principle
- Faculty Summer Retirement
Taxes:
- OASDI
- Medicare
- Worker's Compensation
- Unemployment Insurance
- UCDI Insurance
- PSBP (Post Doc) Disability
- PSBP (Post Doc) Worker's Compensation
Health & Welfare:
- Health Insurance Contribution
- Retiree Health (OPEB)
- Dental Insurance
- Vision Insurance
- Benefits Administration
- Employee Support Program
- Core Medical Insurance
- Life Insurance
- Senior Management Supplement
- PSBP (Post Doc) Broker Fee
- PSBP (Post Doc) Life Insurance
- Core Life Insurance
Benefits Assessed Separately
Most benefits will be included in CBRs, but several benefits will continue to be assessed separately.
- Vacation Leave Assessment (VLA) - more information can be found in KB0033043
- UCRP STIP Loan Repayment Component
- General, Auto, and Employment Liability (GAEL)
- Graduate Student Tuition and Fee Remissions
- HSC Life and Disability Insurance (SOM only)
- Residents/Fellows Health Insurance
All benefits processed outside of payroll are tracked and managed separately to ensure accuracy and compliance with relevant guidelines.