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.
To ensure accuracy and compliance, these rates are reviewed and approved annually by the Cost Allocation Services (CAS) at the Department of Health and Human Services (HHS). This oversight guarantees that our financial practices meet federal standards and provide an accurate reflection of benefit costs.
Please note, 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 2023-24 CBR | FY 2024-25 CBR |
|---|---|---|---|
| 1 | HCOMP Faculty & Doctors | 32.6% | 34.9% |
| 2 | Faculty, Leadership, & Professionals | 36.2% | 36.5% |
| 3 | Service Professionals | 59.5% | 60.6% |
| 4 | Campus Support | 50.5% | footnote (3) |
| 5 | General Staff & All Other | 47.3% | 47.1% |
| A | Faculty Summer Salary | 6.6% | 6.1% |
| B | Post Doc Scholars | 21.3% | 23.4% |
| C | Partial Eligibility | 7.6% | 9.0% |
| D | Students & No Eligibility | 1.4% | 2.4% |
(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.
(3) Campus Support has been consolidated into CBR Category 5 General Staff & All Other
CBR Job Code and Earn Code lookup file is accessible through the following link: Job Code and Earn Code Lookup
The historical rates are accessible through the following link: Historical CBRs
Applying CBRs
Adjustments are made to CBRs each fiscal year in order to balance any over- or under-recovers from prior year activities.
The projected rates are estimates for planning purposes only. They are subject to change as rates are adjusted and negotiated with our cognizant agency.
Beginning July 1, 2019, UC San Diego uses Composite Benefit Rates (CBRs) for all financial planning activities, including sponsored agreement proposal budgets.
To view the recent history of our campus rates, click here.
Sponsored Project Budgeting
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.
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
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Retirement:
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Health & Welfare:
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FAQs and Useful Resources
| UCSD Values & Names | UCPath (SDCMP) Value & Names | |||
|---|---|---|---|---|
| UCSD CBR Category | UCSD CBR Category Name | Path Systen Value | Path Long Name | Path Short Name |
| 1 |
HCOMP Faculty & Doctors |
12 | Campus Rate #3 - Full Benefits | Campus Rt3 |
| 2 | Faculty HSCP - Full Benefits | Faculty HS | ||
| 2 | Faculty, Leadership, & Professionals | 11 | Campus Rate #2 - Full Benefits | Campus Rt2 |
| 1 | Faculty Not HSCP - Full Benefits | Faculty NH | ||
| 3 | Service Professionals | 13 | Campus Rate #4 - Full Benefits | Campus Rt4 |
| 4 | Campus Support | 10 | Campus Rate #1 - Full Benefits | Campus Rt1 |
| 5 | General Staff & All Other | 3 | Other Academics - Full Benefits | Other Acad |
| 4 | Staff Exempt - Full Benefits | Staff Exmp | ||
| 5 | Staff Non-Exempt - Full Benefits | Staff NExm | ||
| A | Faculty Summer Salary | 14 | Fclt Nt HSCP-Ful Ben Sumr Sal | Sumr Sal |
| B | Post Doc Scholars | 7 | Post Docs | Post Docs |
| C | Partial Eligibility | 8 | Faculty/Staff - Partial Ben Elig | Faculty/St |
| D | Students & No Eligibility | 9 | Faculty/Staff - No Ben Elig | Faculty/St |
| 6 | Students - Graduate/Undergrad | Students | ||
Most benefits will be included in CBRs, but several benefits will continue to be assessed separately.
Benefits Assessed Separately
- Vacation Leave Assessment (VLA)
- 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.