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:
Category |
Description |
FY 2022* |
FY 2023 (approved) |
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% | 26.0% | 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 the prior year’s retirement pause.