Fringe Benefit Rates

For FY 2027, Northwestern University will continue to utilize four distinct employee fringe benefit rates. The table below displays the approved benefit rates for FY 2027:

Benefit rates for FY 2025 - FY 20267
Category	Description	FY 2025 (Approved Provisional Rates)	FY 2026 (Proposed Rates)	FY 2026 (Utilized Rates)	FY 2027 (Proposed Rates)
Full, Non-Federal	Benefits-eligible employees paid from non-Federal funds	30.0%	32.6%	32.6%	34.6%
Full, Federal	Benefits-eligible employees paid from Federally-sponsored funds	28.1%	30.3%	28.1%	32.2%
Statutory	Temporary employees, supplemental pay to regular employees	6.1%	6.5%	6.1% - Federal 6.5 - Non-Federal	6.2%
Graduate Student	TGS teaching assistants, research assistants, graduate assistants	2.6%	10.0%	2.6% - Federal 10.0% - Non-Federal	10.0%
Exempt	Non-TGS graduate students, federal work study students, and other student workers	0.0%	0.0%	0.0%	0.0%