Fringe Benefit Rates

For FY 2024, Northwestern University will continue to utilize four distinct employee fringe benefit rates. The table below displays the approved benefit rates for FY 2024:

Benefit rates for FY 2023 - FY 2026
Category	Description	FY 2023 (approved)	FY 2024 (approved)	FY 2025 (approved)	FY 2026 (proposed)
Non-Federal	Benefits-eligible employees paid from non-Federal funds	27.9%	29.3%	30.0%	32.6%
Federal	Benefits-eligible employees paid from Federally-sponsored funds	26.0%	27.5%	28.1%	30.3%
Statutory	Temporary employees, supplemental pay to regular employees	6.1%	6.2%	6.1%	6.5%
The Graduate School (TGS) Student	TGS teaching assistants, research assistants, graduate assistants	2.6%	2.6%	2.6%	10.0%
Exempt	Non-TGS graduate students, federal work study students, and other student workers	0.0%	0.0%	0.0%	0.0%