Wisconsin Statutes Sec. 20.865 requires that fringe benefits applicable to salaries and wages paid from grant funds shall be charged to such grant funds. Fringe benefits are a real cost to the institution, whether the financial support is from general or program revenue sources. Thus, all budgets submitted to extramural sponsors must contain an item for all associated fringe benefit costs.

• For some awards from UW System Funds (Fund 102, 115 or 190 accounts): Fringe benefits will be charged at actual cost. The negotiated fringe benefit rates below may not apply to UW System grants. For more information, proposers should consult with Linda Freed (ext. 3215) or Rose Ziebert (ext. 1325) when developing the proposal budget.
• For all awards from federal, state (non-UW System) and private sponsors (Fund 133 or 144 accounts): For ease of administration, UW System annually provides fringe benefit rates by category of employee. When assessing fringe benefit costs to an extramural account, the rates in effect for the current fiscal year must be applied to the actual salary amount expended regardless of the rates funded by the sponsor or the actual costs of fringe benefits for any specific employee.

The FY 07-08 and FY 08-09 fringe benefits rates (effective 7/1/07) are as follows:

• Faculty/Academic Staff 44.5%
• Permanent Classified: 57%
• Graduate Assistants (Salaried): 34%
• Hourly Student Assistants (Undergraduate or Graduate): 2.5%
• Limited Term Employee (LTE): 46%