Fringe Benefit Rates

For FY 2022, Northwestern University will continue to utilize four distinct employee fringe benefit rates. The table below displays the proposed benefit rates for FY 2022:

Benefit rates for FY 2022
Category	Description	FY 2022* (approved)	FY 2023 (proposed)	FY 2024 (forecast)	FY 2025 (forecast)
Non-Federal	Benefits-eligible employees paid from non-Federal funds	26.5%	27.9%	27.4%	28.0%
Federal	Benefits-eligible employees paid from Federally-sponsored funds	24.5%	26.1%	25.7%	26.1%
Statutory	Temporary employees, supplemental pay to regular employees	6.3%	6.1%	6.3%	6.4%
The Graduate School (TGS) Student	TGS teaching assistants, research assistants, graduate assistants	2.6%	2.6%	2.6%	2.6%
Exempt	Non-TGS graduate students, federal work study students, and other student workers	0.0%	0.0%	0.0%	0.0%

*FY 2022 rates are temporarily low due to prior year’s retirement pause.